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diff --git a/addons/l10n_be/pcmn3.csv b/addons/l10n_be/pcmn3.csv deleted file mode 100644 index 2b82fab2999..00000000000 --- a/addons/l10n_be/pcmn3.csv +++ /dev/null @@ -1,902 +0,0 @@ -"code","id","type","name" -"x","a_root","view","PLAN COMPTABLE MINIMUM NORMALISE" -1,,"asset","CLASSE 1" -10,,"asset","CAPITAL" -100,,"asset","Capital souscrit ou capital personnel" -1000,,"asset","Capital non amorti" -1001,,"asset","Capital amorti" -101,,"asset","Capital non appelé" -109,,"asset","Compte de l'exploitant" -1090,,"asset","Opérations courantes" -1091,,"asset","Impôts personnels" -1092,,"asset","Rémunérations et autres avantages" -11,,"asset","PRIMES D'EMISSION" -12,,"asset","PLUS-VALUES DE REEVALUATION" -120,,"asset","Plus-values de réévaluation sur immobilisations incorporelles" -1200,,"asset","Plus-values de réévaluation" -1201,,"asset","Reprises de réductions de valeur" -121,,"asset","Plus-values de réévaluation sur immobilisations corporelles" -1210,,"asset","Plus-values de réévaluation" -1211,,"asset","Reprises de réductions de valeur" -122,,"asset","Plus-values de réévaluation sur immobilisations financières" -1220,,"asset","Plus-values de réévaluation" -1221,,"asset","Reprises de réductions de valeur" -123,,"asset","Plus-values de réévaluation sur stocks" -124,,"asset","Reprises de réductions de valeur sur placements de trésorerie" -13,,"asset","RESERVES" -130,,"asset","Réserve légale" -131,,"asset","Réserves indisponibles" -1310,,"asset","Réserve pour actions propres" -1311,,"asset","Autres réserves indisponibles" -132,,"asset","Réserves immunisées" -133,,"asset","Réserves disponibles" -1330,,"asset","Réserve pour régularisation de dividendes" -1331,,"asset","Réserve pour renouvellement des immobilisations" -1332,,"asset","Réserve pour installations en faveur du personnel 1333 Réserves libres" -14,,"asset","BENEFICE REPORTE" -15,,"asset","SUBSIDES EN CAPITAL" -150,,"asset","Montants obtenus" -151,,"asset","Montants transférés aux résultats" -16,,"asset","PROVISIONS POUR RISQUES ET CHARGES" -160,,"asset","Provisions pour pensions et obligations similaires" -161,,"asset","Provisions pour charges fiscales" -162,,"asset","Provisions pour grosses réparations et gros entretiens" -163,,"asset","à 169 Provisions pour autres risques et charges" -164,,"asset","Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers" -165,,"asset","Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations" -166,,"asset","Provisions pour exécution de commandes passées ou reçues" -167,,"asset","Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises" -168,,"asset","Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise" -169,,"asset","Provisions pour autres risques et charges" -1690,,"asset","Pour litiges en cours" -1691,,"asset","Pour amendes, doubles droits, pénalités" -1692,,"asset","Pour propre assureur" -1693,,"asset","Pour risques inhérents aux opérations de crédits à moyen ou long terme" -1695,,"asset","Provision pour charge de liquidation" -1696,,"asset","Provision pour départ de personnel" -1699,,"asset","Pour risques divers " -17,,"asset","DETTES A PLUS D'UN AN" -170,,"asset","Emprunts subordonnés" -1700,,"asset","Convertibles" -1701,,"asset","Non convertibles" -171,,"asset","Emprunts obligataires non subordonnés" -1710,,"asset","Convertibles" -1711,,"asset","Non convertibles" -172,,"asset","Dettes de location-financement et assimilés" -1720,,"asset","Dettes de location-financement de biens immobiliers" -1721,,"asset","Dettes de location-financement de biens mobiliers" -1722,,"asset","Dettes sur droits réels sur immeubles" -173,,"asset","Etablissements de crédit" -1730,,"asset","Dettes en compte" -17300,,"asset","Banque A" -17301,,"asset","Banque B" -1731,,"asset","Promesses" -17310,,"asset","Banque A" -17311,,"asset","Banque B" -1732,,"asset","Crédits d'acceptation" -17320,,"asset","Banque A" -17321,,"asset","Banque B" -174,,"asset","Autres emprunts" -175,,"asset","Dettes commerciales" -1750,,"asset","Fournisseurs : dettes en compte" -17500,,"asset","Entreprises apparentées" -175000,,"asset","Entreprises liées" -175001,,"asset","Entreprises avec lesquelles il existe un lien de participation" -17501,,"asset","Fournisseurs ordinaires" -175010,,"asset","Fournisseurs belges" -175011,,"asset","Fournisseurs C.E.E." -175012,,"asset","Fournisseurs importation" -1751,,"asset","Effets à payer" -17510,,"asset","Entreprises apparentées" -175100,,"asset","Entreprises liées" -175101,,"asset","Entreprises avec lesquelles il existe un lien de participation" -17511,,"asset","Fournisseurs ordinaires" -175110,,"asset","Fournisseurs belges" -175111,,"asset","Fournisseurs C.E.E." -175112,,"asset","Fournisseurs importation" -176,,"asset","Acomptes reçus sur commandes" -178,,"asset","Cautionnements reçus en numéraires" -179,,"asset","Dettes diverses" -1790,,"asset","Entreprises liées" -1791,,"asset","Autres entreprises avec lesquelles il existe un lien de participation" -1792,,"asset","Administrateurs, gérants, associés" -1794,,"asset","Rentes viagères capitalisées" -1798,,"asset","Dettes envers les coparticipants des associations momentanées et en participation" -1799,,"asset","Autres dettes diverses" -18,,"asset","COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES" -2,,"asset","CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN" -20,,"asset","FRAIS D'ETABLISSEMENT" -200,,"asset","Frais de constitution et d'augmentation de capital" -2000,,"asset","Frais de constitution et d'augmentation de capital" -2009,,"asset","Amortissements sur frais de constitution et d'augmentation de capital" -201,,"asset","Frais d'émission d'emprunts et primes de remboursement" -2010,,"asset","Agios sur emprunts et frais d'émission d'emprunts" -2019,,"asset","Amortissements sur agios sur emprunts et frais d'émission d'emprunts" -202,,"asset","Autres frais d'établissement" -2020,,"asset","Autres frais d'établissement" -2029,,"asset","Amortissements sur autres frais d'établissement" -203,,"asset","Intérêts intercalaires" -2030,,"asset","Intérêts intercalaires" -2039,,"asset","Amortissements sur intérêts intercalaires" -204,,"asset","Frais de restructuration" -2040,,"asset","Coût des frais de restructuration" -2049,,"asset","Amortissements sur frais de restructuration" -21,,"asset","IMMOBILISATIONS INCORPORELLES" -210,,"asset","Frais de recherche et de développement" -2100,,"asset","Frais de recherche et de mise au point" -2108,,"asset","Plus-values actées sur frais de recherche et de mise au point" -2109,,"asset","Amortissements sur frais de recherche et de mise au point" -211,,"asset","Concessions, brevets, licences, savoir-faire, marques et droits similaires" -2110,,"asset","Concessions, brevets, licences, savoir-faire, marques, etc..." -2118,,"asset","Plus-values actées sur concessions, brevets, etc..." -2119,,"asset","Amortissements sur concessions, brevets, etc..." -212,,"asset","Goodwill" -2120,,"asset","Coût d'acquisition" -2128,,"asset","Plus-values actées" -2129,,"asset","Amortissements sur goodwill" -213,,"asset","Acomptes versés" -22,,"asset","TERRAINS ET CONSTRUCTIONS" -220,,"asset","Terrains" -2200,,"asset","Terrains" -2201,,"asset","Frais d'acquisition sur terrains" -2208,,"asset","Plus-values actées sur terrains" -2209,,"asset","Amortissements et réductions de valeur" -22090,,"asset","Amortissements sur frais d'acquisition" -22091,,"asset","Réductions de valeur sur terrains" -221,,"asset","Constructions" -2210,,"asset","Bâtiments industriels" -2211,,"asset","Bâtiments administratifs et commerciaux" -2212,,"asset","Autres bâtiments d'exploitation" -2213,,"asset","Voies de transport et ouvrages d'art" -2215,,"asset","Constructions sur sol d'autrui" -2216,,"asset","Frais d'acquisition sur constructions" -2218,,"asset","Plus-values actées" -22180,,"asset","Sur bâtiments industriels" -22181,,"asset","Sur bâtiments administratifs et commerciaux" -22182,,"asset","Sur autres bâtiments d'exploitation" -22184,,"asset","Sur voies de transport et ouvrages d'art" -2219,,"asset","Amortissements sur constructions" -22190,,"asset","Sur bâtiments industriels" -22191,,"asset","Sur bâtiments administratifs et commerciaux" -22192,,"asset","Sur autres bâtiments d'exploitation" -22194,,"asset","Sur voies de transport et ouvrages d'art" -22195,,"asset","Sur constructions sur sol d'autrui" -22196,,"asset","Sur frais d'acquisition sur constructions" -222,,"asset","Terrains bâtis" -2220,,"asset","Valeur d'acquisition" -22200,,"asset","Bâtiments industriels" -22201,,"asset","Bâtiments administratifs et commerciaux" -22202,,"asset","Autres bâtiments d'exploitation" -22203,,"asset","Voies de transport et ouvrages d'art" -22204,,"asset","Frais d'acquisition des terrains à bâtir" -2228,,"asset","Plus-values actées" -22280,,"asset","Sur bâtiments industriels " -22281,,"asset","Sur bâtiments administratifs et commerciaux" -22282,,"asset","Sur autres bâtiments d'exploitation" -22283,,"asset","Sur voies de transport et ouvrages d'art" -2229,,"asset","Amortissements sur terrains bâtis" -22290,,"asset","Sur bâtiments industriels" -22291,,"asset","Sur bâtiments administratifs et commerciaux" -22292,,"asset","Sur autres bâtiments d'exploitation" -22293,,"asset","Sur voies de transport et ouvrages d'art" -22294,,"asset","Sur frais d'acquisition des terrains bâtis" -223,,"asset","Autres droits réels sur des immeubles" -2230,,"asset","Valeur d'acquisition" -2238,,"asset","Plus-values actées" -2239,,"asset","Amortissements" -23,,"asset","INSTALLATIONS, MACHINES ET OUTILLAGE" -230,,"asset","Installations" -2300,,"asset","Installation d'eau" -2301,,"asset","Installation d'électricité" -2302,,"asset","Installation de vapeur" -2303,,"asset","Installation de gaz" -2304,,"asset","Installation de chauffage" -2305,,"asset","Installation de conditionnement d'air" -2306,,"asset","Installation de chargement" -231,,"asset","Machines" -2310,,"asset","Division A" -2311,,"asset","Division B" -237,,"asset","Outillage" -2370,,"asset","Division A" -2371,,"asset","Division B" -238,,"asset","Plus-values actées" -2380,,"asset","Sur installations" -2381,,"asset","Sur machines" -2382,,"asset","Sur outillage" -239,,"asset","Amortissements" -2390,,"asset","Sur installations" -2391,,"asset","Sur machines" -2392,,"asset","Sur outillage" -24,,"asset","MOBILIER ET MATERIEL ROULANT" -240,,"asset","Mobilier" -2400,,"asset","Mobilier" -24000,,"asset","Mobilier des bâtiments industriels" -24001,,"asset","Mobilier des bâtiments administratifs et commerciaux" -24002,,"asset","Mobilier des autres bâtiments d'exploitation" -24003,,"asset","Mobilier oeuvres sociales" -2401,,"asset","Matériel de bureau et de service social" -24010,,"asset","Des bâtiments industriels" -24011,,"asset","Des bâtiments administratifs et commerciaux" -24012,,"asset","Des autres bâtiments d'exploitation" -24013,,"asset","Des oeuvres sociales" -2408,,"asset","Plus-values actées" -24080,,"asset","Plus-values actées sur mobilier" -24081,,"asset","Plus-values actées sur matériel de bureau et service social" -2409,,"asset","Amortissements" -24090,,"asset","Amortissements sur mobilier" -24091,,"asset","Amortissements sur matériel de bureau et service social" -241,,"asset","Matériel roulant" -2410,,"asset","Matériel automobile" -24100,,"asset","Voitures" -24105,,"asset","Camions" -2411,,"asset","Matériel ferroviaire" -2412,,"asset","Matériel fluvial" -2413,,"asset","Matériel naval" -2414,,"asset","Matériel aérien" -2418,,"asset","Plus-values sur matériel roulant" -24180,,"asset","Plus-values sur matériel automobile" -24181,,"asset","Idem sur matériel ferroviaire" -24182,,"asset","Idem sur matériel fluvial" -24183,,"asset","Idem sur matériel naval" -24184,,"asset","Idem sur matériel aérien" -2419,,"asset","Amortissements sur matériel roulant" -24190,,"asset","Amortissements sur matériel automobile" -24191,,"asset","Idem sur matériel ferroviaire" -24192,,"asset","Idem sur matériel fluvial" -24193,,"asset","Idem sur matériel naval" -24194,,"asset","Idem sur matériel aérien" -25,,"asset","IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES" -250,,"asset","Terrains et constructions" -2500,,"asset","Terrains" -2501,,"asset","Constructions" -2508,,"asset","Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions" -2509,,"asset","Amortissements et réductions de valeur sur terrains et constructions en leasing" -251,,"asset","Installations, machines et outillage" -2510,,"asset","Installations" -2511,,"asset","Machines" -2512,,"asset","Outillage" -2518,,"asset","Plus-values actées sur installations, machines et outillage pris en leasing" -2519,,"asset","Amortissements sur installations, machines et outillage pris en leasing" -252,,"asset","Mobilier et matériel roulant" -2520,,"asset","Mobilier" -2521,,"asset","Matériel roulant" -2528,,"asset","Plus-values actées sur mobilier et matériel roulant en leasing" -2529,,"asset","Amortissements sur mobilier et matériel roulant en leasing" -26,,"asset","AUTRES IMMOBILISATIONS CORPORELLES" -260,,"asset","Frais d'aménagements de locaux pris en location" -261,,"asset","Maison d'habitation" -262,,"asset","Réserve immobilière" -263,,"asset","Matériel d'emballage" -264,,"asset","Emballages récupérables" -268,,"asset","Plus-values actées sur autres immobilisations corporelles" -269,,"asset","Amortissements sur autres immobilisations corporelles" -2690,,"asset","Amortissements sur frais d'aménagement des locaux pris en location" -2691,,"asset","Amortissements sur maison d'habitation" -2692,,"asset","Amortissements sur réserve immobilière" -2693,,"asset","Amortissements sur matériel d'emballage" -2694,,"asset","Amortissements sur emballages récupérables" -27,,"asset","IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES" -270,,"asset","Immobilisations en cours" -2700,,"asset","Constructions" -2701,,"asset","Installations, machines et outillage" -2702,,"asset","Mobilier et matériel roulant" -2703,,"asset","Autres immobilisations corporelles" -271,,"asset","Avances et acomptes versés sur immobilisations en cours" -28,,"asset","IMMOBILISATIONS FINANCIERES" -280,,"asset","Participations dans des entreprises liées" -2800,,"asset","Valeur d'acquisition" -2801,,"asset","Montants non appelés" -2808,,"asset","Plus-values actées" -2809,,"asset","Réductions de valeurs actées" -281,,"asset","Créances sur des entreprises liées" -2810,,"asset","Créances en compte" -2811,,"asset","Effets à recevoir" -2812,,"asset","Titres à revenu fixes" -2817,,"asset","Créances douteuses" -2819,,"asset","Réductions de valeurs actées" -282,,"asset","Participations dans des entreprises avec lesquelles il existe un lien de participation" -2820,,"asset","Valeur d'acquisition" -2821,,"asset","Montants non appelés" -2828,,"asset","Plus-values actées" -2829,,"asset","Réductions de valeurs actées" -283,,"asset","Créances sur des entreprises avec lesquelles il existe un lien de participation" -2830,,"asset","Créances en compte" -2831,,"asset","Effets à recevoir" -2832,,"asset","Titres à revenu fixe" -2837,,"asset","Créances douteuses" -2839,,"asset","Réductions de valeurs actées" -284,,"asset","Autres actions et parts" -2840,,"asset","Valeur d'acquisition" -2841,,"asset","Montants non appelés" -2848,,"asset","Plus-values actées" -2849,,"asset","Réductions de valeur actées" -285,,"asset","Autres créances" -2850,,"asset","Créances en compte" -2851,,"asset","Effets à recevoir" -2852,,"asset","Titres à revenu fixe" -2857,,"asset","Créances douteuses" -2859,,"asset","Réductions de valeur actées" -288,,"asset","Cautionnements versés en numéraires" -2880,,"asset","Téléphone, télefax, télex" -2881,,"asset","Gaz" -2882,,"asset","Eau" -2883,,"asset","Electricité" -2887,,"asset","Autres cautionnements versés en numéraires" -29,,"asset","CREANCES A PLUS D'UN AN" -290,,"asset","Créances commerciales" -2900,,"asset","Clients" -29000,,"asset","Créances en compte sur entreprises liées" -29001,,"asset","Sur entreprises avec lesquelles il existe un lien de participation" -29002,,"asset","Sur clients Belgique" -29003,,"asset","Sur clients C.E.E." -29004,,"asset","Sur clients exportation hors C.E.E." -29005,,"asset","Créances sur les coparticipants" -2901,,"asset","Effets à recevoir" -29010,,"asset","Sur entreprises liées" -29011,,"asset","Sur entreprises avec lesquelles il existe un lien de participation" -29012,,"asset","Sur clients Belgique" -29013,,"asset","Sur clients C.E.E." -29014,,"asset","Sur clients exportation hors C.E.E." -2905,,"asset","Retenues sur garanties" -2906,,"asset","Acomptes versés" -2907,,"asset","Créances douteuses" -2909,,"asset","Réductions de valeur actées" -291,,"asset","Autres créances" -2910,,"asset","Créances en compte" -29100,,"asset","Créances entreprises liées" -29101,,"asset","Créances entreprises avec lesquelles il existe un lien de participation" -29102,,"asset","Créances autres débiteurs" -2911,,"asset","Effets à recevoir" -29110,,"asset","Sur entreprises liées" -29111,,"asset","Sur entreprises avec lesquelles il existe un lien de participation" -29112,,"asset","Sur autres débiteurs" -2912,,"asset","Créances résultant de la cession d'immobilisations données en leasing" -2917,,"asset","Créances douteuses" -2919,,"asset","Réductions de valeur actées" -3,,"stock_inventory","CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION" -30,,"stock_inventory","APPROVISIONNEMENTS - MATIERES PREMIERES" -300,,"stock_inventory","Valeur d'acquisition" -309,,"stock_inventory","Réductions de valeur actées" -31,,"stock_inventory","APPROVISIONNEMENTS ET FOURNITURES" -310,,"stock_inventory","Valeur d'acquisition" -3100,,"stock_inventory","Matières d'approvisionnement" -3101,,"stock_inventory","Energie, charbon, coke, Mazout, essence, propane" -3102,,"stock_inventory","Produits d'entretien" -3103,,"stock_inventory","Fournitures diverses et petit outillage" -3104,,"stock_inventory","Imprimés et fournitures de bureau" -3105,,"stock_inventory","Fournitures de services sociaux" -3106,,"stock_inventory","Emballages commerciaux" -31060,,"stock_inventory","Emballages perdus" -31061,,"stock_inventory","Emballages récupérables" -319,,"stock_inventory","Réductions de valeur actées" -32,,"stock_inventory","EN COURS DE FABRICATION" -320,,"stock_inventory","Valeur d'acquisition" -3200,,"stock_inventory","Produits semi-ouvrés" -3201,,"stock_inventory","Produits en cours de fabrication" -3202,,"stock_inventory","Travaux en cours" -3205,,"stock_inventory","Déchets" -3206,,"stock_inventory","Rebuts" -3209,,"stock_inventory","Travaux en association momentanée" -329,,"stock_inventory","Réductions de valeur actées" -33,,"stock_inventory","PRODUITS FINIS" -330,,"stock_inventory","Valeur d'acquisition" -3300,,"stock_inventory","Produits finis" -339,,"stock_inventory","Réductions de valeur actées" -34,,"stock_inventory","MARCHANDISES" -340,,"stock_inventory","Valeur d'acquisition" -3400,,"stock_inventory","Groupe A" -3401,,"stock_inventory","Groupe B" -349,,"stock_inventory","Réductions de valeur actées" -35,,"stock_inventory","IMMEUBLES DESTINES A LA VENTE" -350,,"stock_inventory","Valeur d'acquisition" -3500,,"stock_inventory","Immeuble A" -3501,,"stock_inventory","Immeuble B" -351,,"stock_inventory","Immeubles construits en vue de leur revente" -3510,,"stock_inventory","Immeuble A" -3511,,"stock_inventory","Immeuble B" -359,,"stock_inventory","Réductions de valeurs actées" -36,,"stock_inventory","ACOMPTES VERSES SUR ACHATS POUR STOCKS" -360,,"stock_inventory","Acomptes versés" -369,,"stock_inventory","Réductions de valeur actées" -37,,"stock_inventory","COMMANDES EN COURS D'EXECUTION" -370,,"stock_inventory","Valeur d'acquisition" -371,,"stock_inventory","Bénéfice pris en compte" -379,,"stock_inventory","Réductions de valeur actées" -4,,"view","CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS" -40,"a_recv","receivable","CREANCES COMMERCIALES" -400,,"receivable","Clients" -4007,,"receivable","Rabais, remises, ristournes à accorder et autres notes de crédit à établir" -4008,,"receivable","Créances résultant de livraisons de biens" -401,,"receivable","Effets à recevoir" -4010,,"receivable","Effets à recevoir" -4013,,"receivable","Effets à l'encaissement" -4015,,"receivable","Effets à l'escompte" -402,,"receivable","Clients, créances courantes, entreprises apparentées, administrateurs et gérants" -4020,,"receivable","Entreprises liées" -4021,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation" -4022,,"receivable","Administrateurs et gérants d'entreprise" -403,,"receivable","Effets à recevoir sur entreprises apparentées et administrateurs et gérants" -4030,,"receivable","Entreprises liées" -4031,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation" -4032,,"receivable","Administrateurs et gérants de l'entreprise" -404,,"receivable","Produits à recevoir" -405,,"receivable","Clients : retenues sur garanties" -406,,"receivable","Acomptes versés" -407,,"receivable","Créances douteuses" -408,,"receivable","Compensation clients" -409,,"receivable","Réductions de valeur actées" -41,,"receivable","AUTRES CREANCES" -410,,"receivable","Capital appelé, non versé" -4100,,"receivable","Appels de fonds" -4101,,"receivable","Actionnaires défaillants" -411,,"receivable","T.V.A. à récupérer" -4110,,"receivable","T.V.A. due" -4111,,"receivable","T.V.A. déductible" -4112,,"receivable","Compte courant administration T.V.A." -4118,,"receivable","Taxe d'égalisation due" -412,,"receivable","Impôts et versements fiscaux à récupérer" -4120,,"receivable","à 4124 Impôts belges sur le résultat" -4125,,"receivable","à 4127 Autres impôts belges" -4128,,"receivable","Impôts étrangers" -414,,"receivable","Produits à recevoir" -416,,"receivable","Créances diverses" -4160,,"receivable","Associés" -4161,,"receivable","Avances et prêts au personnel" -4162,,"receivable","Compte courant des associés en S.P.R.L." -4163,,"receivable","Compte courant des administrateurs et gérants" -4164,,"receivable","Créances sur sociétés apparentées" -4166,,"receivable","Emballages et matériel à rendre" -4167,,"receivable","Etat et établissements publics" -41670,,"receivable","Subsides à recevoir" -41671,,"receivable","Autres créances" -4168,,"receivable","Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus" -417,,"receivable","Créances douteuses" -418,,"receivable","Cautionnements versés en numéraires" -419,,"receivable","Réductions de valeur actées" -42,,"payable","DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE" -420,,"payable","Emprunts subordonnés" -4200,,"payable","Convertibles" -4201,,"payable","Non convertibles" -421,,"payable","Emprunts obligataires non subordonnés" -4210,,"payable","Convertibles" -4211,,"payable","Non convertibles" -422,,"payable","Dettes de location-financement et assimilées" -4220,,"payable","Financement de biens immobiliers" -4221,,"payable","Financement de biens mobiliers" -423,,"payable","Etablissements de crédit" -4230,,"payable","Dettes en compte" -4231,,"payable","Promesses" -4232,,"payable","Crédits d'acceptation" -424,,"payable","Autres emprunts" -425,,"payable","Dettes commerciales" -4250,,"payable","Fournisseurs" -4251,,"payable","Effets à payer" -426,,"payable","Cautionnements reçus en numéraires" -429,,"payable","Dettes diverses" -4290,,"payable","Entreprises liées" -4291,,"payable","Entreprises avec lesquelles il existe un lien de participation" -4292,,"payable","Administrateurs, gérants, associés" -4299,,"payable","Autres dettes" -43,,"payable","DETTES FINANCIERES" -430,,"payable","Etablissements de crédit. Emprunts en compte à terme fixe" -431,,"payable","Etablissements de crédit. Promesses" -432,,"payable","Etablissements de crédit. Crédits d'acceptation" -433,,"payable","Etablissements de crédit. Dettes en compte courant" -439,,"payable","Autres emprunts" -44,,"payable","DETTES COMMERCIALES" -440,"a_pay","payable","Fournisseurs" -4400,,"payable","Entreprises apparentées" -44000,,"payable","Entreprises liées" -44001,,"payable","Entreprises avec lesquelles il existe un lien de participation" -4401,,"payable","Fournisseurs ordinaires" -44010,,"payable","Fournisseurs belges" -44011,,"payable","Fournisseurs CEE" -44012,,"payable","Fournisseurs importation" -4402,,"payable","Dettes envers les coparticipants" -4403,,"payable","Fournisseurs - retenues de garanties" -441,,"payable","Effets à payer" -4410,,"payable","Entreprises apparentées" -44100,,"payable","Entreprises liées" -44101,,"payable","Entreprises avec lesquelles il existe un lien de participation" -4411,,"payable","Fournisseurs ordinaires" -44110,,"payable","Fournisseurs belges" -44111,,"payable","Fournisseurs CEE" -44112,,"payable","Fournisseurs importation" -444,,"payable","Factures à recevoir" -446,,"payable","Acomptes reçus" -448,,"payable","Compensations fournisseurs" -45,,"payable","DETTES FISCALES, SALARIALES ET SOCIALES" -450,,"payable","Dettes fiscales estimées" -4501,,"payable","à 4504 Impôts sur le résultat" -4505,,"payable","à 4507 Autres impôts en Belgique" -4508,,"payable","Impôts à l'étranger" -451,,"payable","T.V.A. à payer" -4510,,"payable","T.V.A. due" -4511,,"payable","T.V.A. déductible" -4512,,"payable","Compte courant administration T.V.A." -4518,,"payable","Taxe d'égalisation due" -452,,"payable","Impôts et taxes à payer" -4520,,"payable","à 4524 Autres impôts sur le résultat" -4525,,"payable","à 4527 Autres impôts et taxes en Belgique" -45250,,"payable","Précompte immobilier" -45251,,"payable","Impôts communaux à payer" -45252,,"payable","Impôts provinciaux à payer" -45253,,"payable","Autres impôts et taxes à payer" -4528,,"payable","Impôts et taxes à l'étranger" -453,,"payable","Précomptes retenus" -4530,,"payable","Précompte professionnel retenu sur rémunérations" -4531,,"payable","Précompte professionnel retenu sur tantièmes" -4532,,"payable","Précompte mobilier retenu sur dividendes attribués" -4533,,"payable","Précompte mobilier retenu sur intérêts payés" -4538,,"payable","Autres précomptes retenus" -454,,"payable","Office National de la Sécurité Sociale" -4540,,"payable","Arriérés" -4541,,"payable","1er trimestre" -4542,,"payable","2ème trimestre" -4543,,"payable","3ème trimestre" -4544,,"payable","4ème trimestre" -455,,"payable","Rémunérations" -4550,,"payable","Administrateurs, gérants et commissaires" -4551,,"payable","Direction" -4552,,"payable","Employés" -4553,,"payable","Ouvriers" -456,,"payable","Pécules de vacances" -4560,,"payable","Direction" -4561,,"payable","Employés" -4562,,"payable","Ouvriers" -459,,"payable","Autres dettes sociales" -4590,,"payable","Provision pour gratifications de fin d'année" -4591,,"payable","Départs de personnel" -4592,,"payable","Oppositions sur rémunérations" -4593,,"payable","Assurances relatives au personnel" -45930,,"payable","Assurance loi" -45931,,"payable","Assurance salaire garanti " -45932,,"payable","Assurance groupe " -45933,,"payable","Assurances individuelles" -4594,,"payable","Caisse d'assurances sociales pour travailleurs indépendants" -4597,,"payable","Dettes et provisions sociales diverses" -46,,"payable","ACOMPTES RECUS SUR COMMANDES" -47,,"payable","DETTES DECOULANT DE L'AFFECTATION DES RESULTATS" -470,,"payable","Dividendes et tantièmes d'exercices antérieurs" -471,,"payable","Dividendes de l'exercice" -472,,"payable","Tantièmes de l'exercice" -473,,"payable","Autres allocataires" -48,,"payable","DETTES DIVERSES" -480,,"payable","Obligations et coupons échus" -481,,"payable","Actionnaires - capital à rembourser" -482,,"payable","Participation du personnel à payer" -483,,"payable","Acomptes reçus d'autres tiers à moins d'un an" -486,,"payable","Emballages et matériel consignés" -488,,"payable","Cautionnements reçus en numéraires" -489,,"payable","Autres dettes diverses" -49,,"payable","COMPTES DE REGULARISATION ET COMPTES D'ATTENTE" -490,,"payable","Charges à reporter" -491,,"payable","Produits acquis" -4910,,"payable","Produits d'exploitation" -49100,,"payable","Ristournes, rabais à obtenir" -49101,,"payable","Commissions à obtenir" -49102,,"payable","Autres produits d'exploitation" -4911,,"payable","Produits financiers" -49110,,"payable","Intérêts courus et non échus sur prêts et débits" -49111,,"payable","Autres produits financiers" -492,,"payable","Charges à imputer" -493,,"payable","Produits à reporter" -4930,,"payable","Produits d'exploitation à reporter" -4931,,"payable","Produits financiers à reporter" -499,,"payable","Comptes d'attente" -4990,,"payable","Compte d'attente" -4991,,"payable","Compte de répartition périodique des charges" -4999,,"payable","Transferts d'exercice" -5,,"cash","CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES" -50,,"cash","ACTIONS PROPRES" -51,,"cash","ACTIONS ET PARTS" -510,,"cash","Valeur d'acquisition" -511,,"cash","Montants non appelés" -519,,"cash","Réductions de valeur actées" -52,,"cash","TITRES A REVENUS FIXES" -520,,"cash","Valeur d'acquisition" -529,,"cash","Réductions de valeur actées" -53,,"cash","DEPOTS A TERME" -530,,"cash","De plus d'un an" -531,,"cash","De plus d'un mois et à un an au plus" -532,,"cash","D'un mois au plus" -539,,"cash","Réductions de valeur actées" -54,,"cash","VALEURS ECHUES A L'ENCAISSEMENT" -540,,"cash","Chèques à encaisser" -541,,"cash","Coupons à encaisser" -55,,"cash","ETABLISSEMENTS DE CREDIT." -550,,"cash","Comptes ouverts auprès des divers établissements" -56,,"cash","OFFICE DES CHEQUES POSTAUX" -560,,"cash","Compte courant" -561,,"cash","Chèques émis" -57,"account.cash","cash","CAISSES" -570,,"cash","Caisses - espèces" -5700,,"cash","Caisse principale" -578,,"cash","Caisses - timbres" -58,,"cash","VIREMENTS INTERNES" -6,,"expense","CLASSE 6. - CHARGES" -60,,"expense","APPROVISIONNEMENTS ET MARCHANDISES" -600,"a_expense","expense","Achats de matières premières" -601,,"expense","Achats de fournitures" -602,,"expense","Achats de services, travaux et études" -603,,"expense","Sous-traitances générales" -604,,"expense","Achats de marchandises" -605,,"expense","Achats d'immeubles destinés à la revente" -608,,"expense","Remises, ristournes et rabais obtenus sur achats" -609,,"expense","Variations de stocks" -6090,,"expense","De matières premières" -6091,,"expense","De fournitures" -6094,,"expense","De marchandises" -6095,,"expense","D'immeubles destinés à la vente" -61,,"expense","SERVICES ET BIENS DIVERS" -610,,"expense","Loyers et charges locatives" -6100,,"expense","Loyers divers" -6101,,"expense","Charges locatives" -611,,"expense","Entretien et réparation" -612,,"expense","Fournitures faites à l'entreprise" -6120,,"expense","Eau, gaz, électricité, vapeur" -61200,,"expense","Eau" -61201,,"expense","Gaz" -61202,,"expense","Electricité" -61203,,"expense","Vapeur" -6121,,"expense","Téléphone, télégrammes, télex, téléfax, frais postaux" -61210,,"expense","Téléphone" -61211,,"expense","Télégrammes" -61212,,"expense","Télex et téléfax" -61213,,"expense","Frais postaux" -6122,,"expense","Livres, bibliothèque" -6123,,"expense","Imprimés et fournitures de bureau" -613,,"expense","Rétributions de tiers" -6130,,"expense","Redevances et royalties" -61300,,"expense","Redevances pour brevets, licences, marques, accessoires" -61301,,"expense","Autres redevances" -6131,,"expense","Assurances non relatives au personnel" -61310,,"expense","Assurance incendie" -61311,,"expense","Assurance vol" -61312,,"expense","Assurance autos" -61313,,"expense","Assurance crédit" -61314,,"expense","Assurances frais généraux" -6132,,"expense","Divers" -61320,,"expense","Commissions aux tiers" -61321,,"expense","Honoraires d'avocats, d'experts, etc ..." -61322,,"expense","Cotisations aux groupements professionnels" -61323,,"expense","Dons, libéralités, ..." -61324,,"expense","Frais de contentieux" -61325,,"expense","Publications légales" -6133,,"expense","Transports et déplacements" -61330,,"expense","Transports de personnel" -61331,,"expense","Voyages, déplacements, représentations" -6134,,"expense","Personnel intérimaire" -614,,"expense","Annonces, publicité, propagande et documentation" -6140,,"expense","Annonces et insertions" -6141,,"expense","Catalogues et imprimés" -6142,,"expense","Echantillons" -6143,,"expense","Foires et expositions" -6144,,"expense","Primes" -6145,,"expense","Cadeaux à la clientèle" -6146,,"expense","Missions et réceptions" -6147,,"expense","Documentation" -615,,"expense","Sous-traitants" -6150,,"expense","Sous-traitants pour activités propres" -6151,,"expense","Sous-traitants d'associations momentanées" -6152,,"expense","Quote-part bénéficiaire des coparticipants" -61700,,"expense","Personnel intérimaire et personnes mises à la disposition de l'entreprise" -61800,,"expense","Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d'un contrat de travail" -62,,"expense","REMUNERATIONS, CHARGES SOCIALES ET PENSIONS" -620,,"expense","Rémunérations et avantages sociaux directs" -6200,,"expense","Administrateurs ou gérants" -6201,,"expense","Personnel de direction" -6202,,"expense","Employés" -6203,,"expense","Ouvriers" -6204,,"expense","Autres membres du personnel" -621,,"expense","Cotisations patronales d'assurances sociales" -6210,,"expense","Sur salaires" -6211,,"expense","Sur appointements et commissions" -622,,"expense","Primes patronales pour assurances extralégales" -623,,"expense","Autres frais de personnel" -6230,,"expense","Assurances du personnel" -62300,,"expense","Assurances loi, responsabilité civile, chemin du travail" -62301,,"expense","Assurance salaire garanti" -62302,,"expense","Assurances individuelles" -6231,,"expense","Charges sociales diverses" -62310,,"expense","Jours fériés payés" -62311,,"expense","Salaire hebdomadaire garanti" -62312,,"expense","Allocations familiales complémentaires" -6232,,"expense","Charges sociales des administrateurs, gérants et commissaires" -62320,,"expense","Allocations familiales complémentaires pour non salariés" -62321,,"expense","Lois sociales pour indépendants" -62322,,"expense","Divers" -624,,"expense","Pensions de retraite et de survie" -6240,,"expense","Administrateurs et gérants" -6241,,"expense","Personnel" -625,,"expense","Provision pour pécule de vacances" -6250,,"expense","Dotations" -6251,,"expense","Utilisations et reprises" -63,,"expense","AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES" -630,,"expense","Dotations aux amortissements et aux réductions de valeur sur immobilisations" -6300,,"expense","Dotations aux amortissements sur frais d'établissement" -6301,,"expense","Dotations aux amortissements sur immobilisations incorporelles" -6302,,"expense","Dotations aux amortissements sur immobilisations corporelles" -6308,,"expense","Dotations aux réductions de valeur sur immobilisations incorporelles" -6309,,"expense","Dotations aux réductions de valeur sur immobilisations corporelles" -631,,"expense","Réductions de valeur sur stocks" -6310,,"expense","Dotations" -6311,,"expense","Reprises" -632,,"expense","Réductions de valeur sur commandes en cours d'exécution" -6320,,"expense","Dotations" -6321,,"expense","Reprises" -633,,"expense","Réductions de valeur sur créances commerciales à plus d'un an" -6330,,"expense","Dotations" -6331,,"expense","Reprises" -634,,"expense","Réductions de valeur sur créances commerciales à un an au plus" -6340,,"expense","Dotations" -6341,,"expense","Reprises" -635,,"expense","Provisions pour pensions et obligations similaires" -6350,,"expense","Dotations" -6351,,"expense","Utilisations et reprises" -636,,"expense","Provisions pour grosses réparations et gros entretiens" -6360,,"expense","Dotations" -6361,,"expense","Utilisations et reprises" -637,,"expense","Provisions pour autres risques et charges" -6370,,"expense","Dotations " -6371,,"expense","Utilisations et reprises" -64,,"expense","AUTRES CHARGES D'EXPLOITATION" -640,,"expense","Charges fiscales d'exploitation" -6400,,"expense","Taxes et impôts directs" -64000,,"expense","Taxes sur autos et camions" -6401,,"expense","Taxes et impôts indirects" -64010,,"expense","Timbres fiscaux pris en charge par la firme" -64011,,"expense","Droits d'enregistrement" -64012,,"expense","T.V.A. non déductible" -6402,,"expense","Impôts provinciaux et communaux" -64020,,"expense","Taxe sur la force motrice" -64021,,"expense","Taxe sur le personnel occupé" -6403,,"expense","Taxes diverses" -641,,"expense","Moins-values sur réalisations courantes d'immobilisations corporelles" -642,,"expense","Moins-values sur réalisations de créances commerciales" -643,,"expense","à 648 Charges d'exploitations diverses" -649,,"expense","Charges d'exploitation portées à l'actif au titre de restructuration" -65,,"expense","CHARGES FINANCIERES" -650,,"expense","Charges des dettes" -6500,,"expense","Intérêts, commissions et frais afférents aux dettes" -6501,,"expense","Amortissements des agios et frais d'émission d'emprunts" -6502,,"expense","Autres charges de dettes" -6503,,"expense","Intérêts intercalaires portés à l'actif" -651,,"expense","Réductions de valeur sur actifs circulants" -6510,,"expense","Dotations " -6511,,"expense","Reprises" -652,,"expense","Moins-values sur réalisation d'actifs circulants" -653,,"expense","Charges d'escompte de créances" -654,,"expense","Différences de change" -655,,"expense","Ecarts de conversion des devises" -656,,"expense","Frais de banques, de chèques postaux" -657,,"expense","Commissions sur ouvertures de crédit, cautions, avals" -658,,"expense","Frais de vente des titres" -66,,"expense","CHARGES EXCEPTIONNELLES" -660,,"expense","Amortissements et réductions de valeur exceptionnels" -6600,,"expense","Sur frais d'établissement" -6601,,"expense","Sur immobilisations incorporelles" -6602,,"expense","Sur immobilisations corporelles" -661,,"expense","Réductions de valeur sur immobilisations financières" -662,,"expense","Provisions pour risques et charges exceptionnels" -663,,"expense","Moins-values sur réalisation d'actifs immobilisés" -6630,,"expense","Sur immobilisations incorporelles" -6631,,"expense","Sur immobilisations corporelles" -6632,,"expense","Sur immobilisations détenues en location-financement et droits similaires" -6633,,"expense","Sur immobilisations financières" -6634,,"expense","Sur immeubles acquis ou construits en vue de la revente" -668,,"expense","Autres charges exceptionnelles" -664,,"expense","Pénalités et amendes diverses" -665,,"expense","Différence de charge" -669,,"expense","Charges exceptionnelles transférées à l'actif en frais de restructuration" -67,,"expense","IMPOTS SUR LE RESULTAT" -670,,"expense","Impôts belges sur le résultat de l'exercice" -6700,,"expense","Impôts et précomptes dus ou versés" -6701,,"expense","Excédent de versements d'impôts et précomptes porté à l'actif" -6702,,"expense","Charges fiscales estimées" -671,,"expense","Impôts belges sur le résultat d'exercices antérieurs" -6710,,"expense","Suppléments d'impôts dus ou versés" -6711,,"expense","Suppléments d'impôts estimés" -6712,,"expense","Provisions fiscales constituées" -672,,"expense","Impôts étrangers sur le résultat de l'exercice" -673,,"expense","Impôts étrangers sur le résultat d'exercices antérieurs" -68,,"expense","TRANSFERTS AUX RESERVES IMMUNISEES" -69,,"expense","AFFECTATION DES RESULTATS" -690,,"expense","Perte reportée de l'exercice précédent" -691,,"expense","Dotation à la réserve légale" -692,,"expense","Dotation aux autres réserves" -693,,"expense","Bénéfice à reporter" -694,,"expense","Rémunération du capital" -695,,"expense","Administrateurs ou gérants" -696,,"expense","Autres allocataires" -7,,"income","CLASSE 7. - PRODUITS" -70,,"income","CHIFFRE D'AFFAIRES" -700,,"income","Ventes de marchandises" -7000,,"income","Ventes en Belgique" -7001,,"income","Ventes dans les pays membres de la C.E.E." -7002,,"income","Ventes à l'exportation" -701,"a_sale","income","Ventes de produits finis" -7010,,"income","Ventes en Belgique" -7011,,"income","Ventes dans les pays membres de la C.E.E." -7012,,"income","Ventes à l'exportation" -702,,"income","Ventes de déchets et rebuts" -7020,,"income","Ventes en Belgique" -7021,,"income","Ventes dans les pays membres de la C.E.E." -7022,,"income","Ventes à l'exportation" -703,,"income","Ventes d'emballages récupérables" -704,,"income","Facturations des travaux en cours" -705,,"income","Prestations de services" -7050,,"income","Prestations de services en Belgique" -7051,,"income","Prestations de services dans les pays membres de la C.E.E." -7052,,"income","Prestations de services en vue de l'exportation" -706,,"income","Pénalités et dédits obtenus par l'entreprise" -708,,"income","Remises, ristournes et rabais accordés" -7080,,"income","Sur ventes de marchandises" -7081,,"income","Sur ventes de produits finis" -7082,,"income","Sur ventes de déchets et rebuts" -7083,,"income","Sur prestations de services" -7084,,"income","Mali sur travaux facturés aux associations momentanées" -71,,"income","VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION" -712,,"income","Des en cours de fabrication" -713,,"income","Des produits finis" -715,,"income","Des immeubles construits destinés à la vente" -717,,"income","Des commandes en cours d'exécution" -7170,,"income","Commandes en cours - Coût de revient" -71700,,"income","Coût des commandes en cours d'exécution" -71701,,"income","Coût des travaux en cours des associations momentanées" -7171,,"income","Bénéfices portés en compte sur commandes en cours" -71710,,"income","Sur commandes en cours d'exécution" -71711,,"income","Sur travaux en cours des associations momentanées" -72,,"income","PRODUCTION IMMOBILISEE" -720,,"income","En frais d'établissement" -721,,"income","En immobilisations incorporelles" -722,,"income","En immobilisations corporelles" -723,,"income","En immobilisations en cours" -74,,"income","AUTRES PRODUITS D'EXPLOITATION" -740,,"income","Subsides d'exploitation et montants compensatoires" -741,,"income","Plus-values sur réalisations courantes d'immobilisations corporelles" -742,,"income","Plus-values sur réalisations de créances commerciales" -743,,"income","Produits de services exploités dans l'intérêt du personnel" -744,,"income","Commissions et courtages" -745,,"income","Redevances pour brevets et licences" -746,,"income","Prestations de services" -747,,"income","Revenus des immeubles affectés aux activités non professionnelles" -748,,"income","Locations diverses à caractère professionnel" -749,,"income","Produits divers" -7490,,"income","Bonis sur reprises d'emballages consignés" -7491,,"income","Bonis sur travaux en associations momentanées" -75,,"income","PRODUITS FINANCIERS" -750,,"income","Produits des immobilisations financières" -7500,,"income","Revenus des actions" -7501,,"income","Revenus des obligations" -7502,,"income","Revenus des créances à plus d'un an" -751,,"income","Produits des actifs circulants" -752,,"income","Plus-values sur réalisations d'actifs circulants" -753,,"income","Subsides en capital et en intérêts" -754,,"income","Différences de change" -755,,"income","Ecarts de conversion des devises" -756,,"income","Produits des autres créances" -757,,"income","Escomptes obtenus" -76,,"income","PRODUITS EXCEPTIONNELS" -760,,"income","Reprises d'amortissements et de réductions de valeur" -7600,,"income","Sur immobilisations incorporelles" -7601,,"income","Sur immobilisations corporelles" -761,,"income","Reprises de réductions de valeur sur immobilisations financières" -762,,"income","Reprises de provisions pour risques et charges exceptionnelles" -763,,"income","Plus-values sur réalisation d'actifs immobilisés" -7630,,"income","Sur immobilisations incorporelles" -7631,,"income","Sur immobilisations corporelles" -7632,,"income","Sur immobilisations financières" -764,,"income","Autres produits exceptionnels" -77,,"income","REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES" -771,,"income","Impôts belges sur le résultat" -7710,,"income","Régularisations d'impôts dus ou versés" -7711,,"income","Régularisations d'impôts estimés" -7712,,"income","Reprises de provisions fiscales" -773,,"income","Impôts étrangers sur le résultat" -79,,"income","AFFECTATION AUX RESULTATS" -790,,"income","Bénéfice reporté de l'exercice précédent" -791,,"income","Prélèvement sur le capital et les primes d'émission" -792,,"income","Prélèvement sur les réserves" -793,,"income","Perte à reporter" -794,,"income","Intervention d'associés" |