<?xml version="1.0" encoding="UTF-8"?>
 <openerp> 
<data noupdate="0">
 <record id="account_type_dettes" model="account.account.type">
  <field name="name">Dettes long terme</field> 
  <field name="code">dettes</field> 
  <field name="report_type">liability</field>
  <field name="close_method">balance</field> 
  </record>
 <record id="account_type_immobilisations" model="account.account.type">
  <field name="name">Immobilisations</field> 
  <field name="code">immobilization</field> 
  <field name="report_type">asset</field>
  <field name="close_method">balance</field> 
  </record> 
 <record id="account_type_stock" model="account.account.type">
  <field name="name">Stocks</field> 
  <field name="code">stocks</field>
  <field name="report_type">asset</field> 
  <field name="close_method">balance</field> 
  </record> 
 <record id="account_type_cloture" model="account.account.type">
  <field name="name">Cloture</field> 
  <field name="code">cloture</field> 
  <field name="report_type">liability</field>
  <field name="close_method">balance</field> 
  </record>
  <record model="account.account.type" id="account_type_receivable">
  <field name="name">Receivable</field> 
  <field name="code">receivable</field> 
  <field name="report_type">asset</field>
  <field name="close_method">unreconciled</field> 
  </record>
 <record model="account.account.type" id="account_type_payable">
  <field name="name">Payable</field> 
  <field name="code">payable</field> 
  <field name="report_type">liability</field>
  <field name="close_method">unreconciled</field> 
  </record>
 <record model="account.account.type" id="account_type_view">
  <field name="name">View</field> 
  <field name="code">view</field> 
  <field name="close_method">none</field> 
  </record>
 <record model="account.account.type" id="account_type_income">
  <field name="name">Income</field> 
  <field name="code">income</field> 
   <field name="report_type">income</field>
  <field name="close_method">none</field> 
  </record>
 <record model="account.account.type" id="account_type_expense">
  <field name="name">Expense</field> 
  <field name="code">expense</field> 
   <field name="report_type">expense</field>
  <field name="close_method">none</field> 
  </record>
 <record model="account.account.type" id="account_type_tax">
  <field name="name">Tax</field> 
  <field name="code">tax</field> 
  <field name="close_method">unreconciled</field> 
  </record>
 <record model="account.account.type" id="account_type_cash">
  <field name="name">Cash</field> 
  <field name="code">cash</field> 
  <field name="report_type">asset</field>
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_asset">
  <field name="name">Asset</field> 
  <field name="code">asset</field> 
   <field name="report_type">asset</field>
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_equity">
  <field name="name">Equity</field> 
  <field name="code">equity</field> 
  <field name="report_type">liability</field>
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_provision">
  <field name="name">Provisions</field> 
  <field name="code">provision</field> 
  <field name="report_type">liability</field>
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_commitment">
  <field name="name">Engagements</field> 
  <field name="code">commitment</field> 
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_stocks">
  <field name="name">Actif circulant</field> 
  <field name="code">current asset</field> 
  <field name="report_type">asset</field>
  <field name="close_method">balance</field> 
  </record>
 <record model="account.account.type" id="account_type_special">
  <field name="name">Comptes spéciaux</field> 
  <field name="code">special</field> 
  <field name="close_method">none</field> 
  </record>
<record id="pcg_0" model="account.account.template">
  <field name="name">Plan Comptable SYSCOA</field> 
  <field name="code">0</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  </record>
 <record id="pcg_classes_1_a_5" model="account.account.template">
  <field name="name">Comptes de bilan</field> 
  <field name="code">Classes 1 à 5</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_0" /> 
  </record>
<record id="pcg_classes_6_et_7" model="account.account.template">
  <field name="name">Comptes de gestion</field> 
  <field name="code">Classes 6 et 7</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_0" /> 
  </record>
 <record id="pcg_classe_1" model="account.account.template">
  <field name="name">Comptes de capitaux</field> 
  <field name="code">Classe 1</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field> 
  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
  </record> 
 <record id="pcg_classe_2" model="account.account.template">
  <field name="name">Comptes d'immobilisations</field> 
  <field name="code">Classe 2</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field> 
  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
  </record>    
<record id="pcg_classe_3" model="account.account.template">
  <field name="name">Comptes de stocks et d'en-cours</field> 
  <field name="code">Classe 3</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
  </record>
<record id="pcg_classe_4" model="account.account.template">
  <field name="name">Comptes de tiers</field> 
  <field name="code">Classe 4</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
  </record>
<record id="pcg_classe_5" model="account.account.template">
  <field name="name">Comptes financiers</field> 
  <field name="code">Classe 5</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
  </record>
<record id="pcg_classe_6" model="account.account.template">
  <field name="name">Comptes de charges</field> 
  <field name="code">Classe 6</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_classes_6_et_7" /> 
  </record>
<record id="pcg_classe_7" model="account.account.template">
  <field name="name">Comptes de produits</field> 
  <field name="code">Classe 7</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_classes_6_et_7" /> 
  </record>
<record id="pcg_classe_8" model="account.account.template">
  <field name="name">Comptes spéciaux</field> 
  <field name="code">Classes 8</field> 
  <field name="type">view</field> 
  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
  <field name="parent_id" ref="pcg_0" /> 
  </record>
<record id="pcg_classe_9" model="account.account.template">
    <field name="name">Comptes des engagements hors bilan et comptabilité analytique</field>
    <field name="code">Classes 9</field>
    <field name="type">view</field>
    <field name="user_type" ref="l10n_syscohada.account_type_view" />
    <field name="parent_id" ref="pcg_0" />
</record>   
<record id="pcg_10" model="account.account.template"><field name="name">CAPITAL</field><field name="code">10</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_101" model="account.account.template"><field name="name">CAPITAL SOCIAL</field><field name="code">101</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_1011" model="account.account.template"><field name="name">Capital souscrit, non appelé</field><field name="code">1011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
<record id="pcg_1012" model="account.account.template"><field name="name">Capital souscrit, appelé, non versé</field><field name="code">1012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
<record id="pcg_1013" model="account.account.template"><field name="name">Capital souscrit, appelé, versé, non amorti</field><field name="code">1013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
<record id="pcg_1014" model="account.account.template"><field name="name">Capital souscrit, appelé, versé, amorti</field><field name="code">1014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
<record id="pcg_1018" model="account.account.template"><field name="name">Capital souscrit soumis à des conditions particulières</field><field name="code">1018</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
<record id="pcg_102" model="account.account.template"><field name="name">CAPITAL PAR DOTATION</field><field name="code">102</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_1021" model="account.account.template"><field name="name">Dotation initiale</field><field name="code">1021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
<record id="pcg_1022" model="account.account.template"><field name="name">Dotations complémentaires</field><field name="code">1022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
<record id="pcg_1028" model="account.account.template"><field name="name">Autres dotations</field><field name="code">1028</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
<record id="pcg_103" model="account.account.template"><field name="name">CAPITAL PERSONNEL</field><field name="code">103</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_104" model="account.account.template"><field name="name">COMPTE DE L'EXPLOITANT</field><field name="code">104</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_1041" model="account.account.template"><field name="name">Apports temporaires</field><field name="code">1041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
<record id="pcg_1042" model="account.account.template"><field name="name">Opérations courantes</field><field name="code">1042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
<record id="pcg_1043" model="account.account.template"><field name="name">Rémunérations, impôts et autres charges personnelles</field><field name="code">1043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
<record id="pcg_1047" model="account.account.template"><field name="name">Prélèvements d’autoconsommation</field><field name="code">1047</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
<record id="pcg_1048" model="account.account.template"><field name="name">Autres prélèvements</field><field name="code">1048</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
<record id="pcg_105" model="account.account.template"><field name="name">PRIMES LIÉES AUX CAPITAUX PROPRES</field><field name="code">105</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_1051" model="account.account.template"><field name="name">Primes d'émission</field><field name="code">1051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
<record id="pcg_1052" model="account.account.template"><field name="name">Primes d'apport</field><field name="code">1052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
<record id="pcg_1053" model="account.account.template"><field name="name">Primes de fusion</field><field name="code">1053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
<record id="pcg_1054" model="account.account.template"><field name="name">Primes de conversion</field><field name="code">1054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
<record id="pcg_1058" model="account.account.template"><field name="name">Autres primes</field><field name="code">1058</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
<record id="pcg_106" model="account.account.template"><field name="name">ÉCARTS DE RÉÉVALUATION</field><field name="code">106</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_1061" model="account.account.template"><field name="name">Écarts de réévaluation légale</field><field name="code">1061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_106" /></record>
<record id="pcg_1062" model="account.account.template"><field name="name">Écarts de réévaluation libre</field><field name="code">1062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_106" /></record>
<record id="pcg_109" model="account.account.template"><field name="name">ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPELÉ</field><field name="code">109</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
<record id="pcg_11" model="account.account.template"><field name="name">RÉSERVES</field><field name="code">11</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_111" model="account.account.template"><field name="name">RÉSERVE LÉGALE</field><field name="code">111</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
<record id="pcg_112" model="account.account.template"><field name="name">RÉSERVES STATUTAIRES OU CONTRACTUELLES</field><field name="code">112</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
<record id="pcg_113" model="account.account.template"><field name="name">RÉSERVES RÉGLEMENTÉES</field><field name="code">113</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
<record id="pcg_1131" model="account.account.template"><field name="name">Réserves de plus-values nettes à long terme</field><field name="code">1131</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
<record id="pcg_1133" model="account.account.template"><field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field><field name="code">1133</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
<record id="pcg_1138" model="account.account.template"><field name="name">Autres réserves réglementées</field><field name="code">1138</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
<record id="pcg_118" model="account.account.template"><field name="name">AUTRES RÉSERVES</field><field name="code">118</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
<record id="pcg_1181" model="account.account.template"><field name="name">Réserves facultatives</field><field name="code">1181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_118" /></record>
<record id="pcg_1188" model="account.account.template"><field name="name">Réserves diverses</field><field name="code">1188</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_118" /></record>
<record id="pcg_12" model="account.account.template"><field name="name">REPORT À NOUVEAU</field><field name="code">12</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_121" model="account.account.template"><field name="name">REPORT À NOUVEAU CRÉDITEUR</field><field name="code">121</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_12" /></record>
<record id="pcg_129" model="account.account.template"><field name="name">REPORT À NOUVEAU DÉBITEUR</field><field name="code">129</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_12" /></record>
<record id="pcg_1291" model="account.account.template"><field name="name">Perte nette à reporter</field><field name="code">1291</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_129" /></record>
<record id="pcg_1292" model="account.account.template"><field name="name">Perte - Amortissements réputés différés</field><field name="code">1292</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_129" /></record>
<record id="pcg_13" model="account.account.template"><field name="name">RÉSULTAT NET DE L'EXERCICE</field><field name="code">13</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_130" model="account.account.template"><field name="name">RÉSULTAT EN INSANCE D’AFFECTATION</field><field name="code">130</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_1301" model="account.account.template"><field name="name">Résultat en instance d'affectation : Bénéfice</field><field name="code">1301</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_130" /></record>
<record id="pcg_1309" model="account.account.template"><field name="name">Résultat en instance d'affectation : Perte</field><field name="code">1309</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_130" /></record>
<record id="pcg_131" model="account.account.template"><field name="name">RÉSULTAT NET : BÉNÉFICE</field><field name="code">131</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_132" model="account.account.template"><field name="name">MARGE BRUTE (M.B.)</field><field name="code">132</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_1321" model="account.account.template"><field name="name">Marge brute sur marchandises</field><field name="code">1321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_132" /></record>
<record id="pcg_1322" model="account.account.template"><field name="name">Marge brute sur matières</field><field name="code">1322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_132" /></record>
<record id="pcg_133" model="account.account.template"><field name="name">VALEUR AJOUTÉE (V.A.)</field><field name="code">133</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_134" model="account.account.template"><field name="name">EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)</field><field name="code">134</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_135" model="account.account.template"><field name="name">RÉSULTAT D'EXPLOITATION (R.E.)</field><field name="code">135</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_136" model="account.account.template"><field name="name">RÉSULTAT FINANCIER (R.F.)</field><field name="code">136</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_137" model="account.account.template"><field name="name">RÉSULTAT DES ACTIVITÉS ORDINAIRES (R.A.O.)</field><field name="code">137</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_138" model="account.account.template"><field name="name">RÉSULTAT HORS ACTIVITÉS ORDINAIRES (R.H.A.O.)</field><field name="code">138</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_139" model="account.account.template"><field name="name">RÉSULTAT NET : PERTE</field><field name="code">139</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
<record id="pcg_14" model="account.account.template"><field name="name">SUBVENTIONS D'INVESTISSEMENT</field><field name="code">14</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_141" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUIPEMENT A</field><field name="code">141</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
<record id="pcg_1411" model="account.account.template"><field name="name">État</field><field name="code">1411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1412" model="account.account.template"><field name="name">Régions</field><field name="code">1412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1413" model="account.account.template"><field name="name">Départements</field><field name="code">1413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1414" model="account.account.template"><field name="name">Communes et collectivités publiques décentralisées</field><field name="code">1414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1415" model="account.account.template"><field name="name">Entreprises publiques ou mixtes</field><field name="code">1415</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1416" model="account.account.template"><field name="name">Entreprises et organismes privés</field><field name="code">1416</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1417" model="account.account.template"><field name="name">Organismes internationaux</field><field name="code">1417</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_1418" model="account.account.template"><field name="name">Autres</field><field name="code">1418</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
<record id="pcg_142" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUIPEMENT B</field><field name="code">142</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
<record id="pcg_148" model="account.account.template"><field name="name">AUTRES SUBVENTIONS D'INVESTISSEMENT</field><field name="code">148</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
<record id="pcg_15" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES ET FONDS ASSIMILÉS</field><field name="code">15</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_151" model="account.account.template"><field name="name">AMORTISSEMENTS DÉROGATOIRES</field><field name="code">151</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_152" model="account.account.template"><field name="name">PLUS-VALUES DE CESSION À RÉINVESTIR</field><field name="code">152</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_153" model="account.account.template"><field name="name">FONDS RÉGLEMENTÉS</field><field name="code">153</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_1531" model="account.account.template"><field name="name">Fonds National</field><field name="code">1531</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_153" /></record>
<record id="pcg_1532" model="account.account.template"><field name="name">Prélèvement pour le Budget</field><field name="code">1532</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_153" /></record>
<record id="pcg_154" model="account.account.template"><field name="name">PROVISION SPÉCIALE DE RÉÉVALUATION</field><field name="code">154</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_155" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX IMMOBILISATIONS</field><field name="code">155</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_1551" model="account.account.template"><field name="name">Reconstitution des gisements miniers et pétroliers</field><field name="code">1551</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_155" /></record>
<record id="pcg_156" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX STOCKS</field><field name="code">156</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_1561" model="account.account.template"><field name="name">Hausse de prix</field><field name="code">1561</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_156" /></record>
<record id="pcg_1562" model="account.account.template"><field name="name">Fluctuation des cours</field><field name="code">1562</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_156" /></record>
<record id="pcg_157" model="account.account.template"><field name="name">PROVISIONS POUR INVESTISSEMENT</field><field name="code">157</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_158" model="account.account.template"><field name="name">AUTRES PROVISIONS ET FONDS RÉGLEMENTES</field><field name="code">158</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
<record id="pcg_16" model="account.account.template"><field name="name">EMPRUNTS ET DETTES ASSIMILÉES</field><field name="code">16</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_161" model="account.account.template"><field name="name">EMPRUNTS OBLIGATAIRES</field><field name="code">161</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_1611" model="account.account.template"><field name="name">Emprunts obligataires ordinaires</field><field name="code">1611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
<record id="pcg_1612" model="account.account.template"><field name="name">Emprunts obligataires convertibles</field><field name="code">1612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
<record id="pcg_1618" model="account.account.template"><field name="name">Autres emprunts obligataires</field><field name="code">1618</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
<record id="pcg_162" model="account.account.template"><field name="name">EMPRUNTS ET DETTES AUPRÈS DES ÉTABLISSEMENTS DE CRÉDIT</field><field name="code">162</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_163" model="account.account.template"><field name="name">AVANCES REÇUES DE L'ÉTAT</field><field name="code">163</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_164" model="account.account.template"><field name="name">AVANCES REÇUES ET COMPTES COURANTS BLOQUÉS</field><field name="code">164</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_165" model="account.account.template"><field name="name">DÉPÔTS ET CAUTIONNEMENTS RECUS</field><field name="code">165</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_1651" model="account.account.template"><field name="name">Dépôts</field><field name="code">1651</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_165" /></record>
<record id="pcg_1652" model="account.account.template"><field name="name">Cautionnements</field><field name="code">1652</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_165" /></record>
<record id="pcg_166" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">166</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_1661" model="account.account.template"><field name="name">sur emprunts obligataires</field><field name="code">1661</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1662" model="account.account.template"><field name="name">sur emprunts et dettes auprès des établissements de crédit</field><field name="code">1662</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1663" model="account.account.template"><field name="name">sur avances reçues de l'État</field><field name="code">1663</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1664" model="account.account.template"><field name="name">sur avances reçues et comptes courants bloqués</field><field name="code">1664</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1665" model="account.account.template"><field name="name">sur dépôts et cautionnements reçus</field><field name="code">1665</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1667" model="account.account.template"><field name="name">sur avances assorties de conditions particulières</field><field name="code">1667</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_1668" model="account.account.template"><field name="name">sur autres emprunts et dettes</field><field name="code">1668</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
<record id="pcg_167" model="account.account.template"><field name="name">AVANCES ASSORTIES DE CONDITIONS PARTICULIÈRES</field><field name="code">167</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_1671" model="account.account.template"><field name="name">Avances bloquées pour augmentation du capital</field><field name="code">1671</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
<record id="pcg_1672" model="account.account.template"><field name="name">Avances conditionnées par l'État</field><field name="code">1672</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
<record id="pcg_1673" model="account.account.template"><field name="name">Avances conditionnées par les autres organismes africains</field><field name="code">1673</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
<record id="pcg_1674" model="account.account.template"><field name="name">Avances conditionnées par les organismes internationaux</field><field name="code">1674</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
<record id="pcg_1676" model="account.account.template"><field name="name">Droits du concédant exigibles en nature</field><field name="code">1676</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
<record id="pcg_168" model="account.account.template"><field name="name">AUTRES EMPRUNTS ET DETTES</field><field name="code">168</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
<record id="pcg_1681" model="account.account.template"><field name="name">Rentes viagères capitalisées</field><field name="code">1681</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_1682" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">1682</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_1683" model="account.account.template"><field name="name">Dettes consécutives à des titres empruntés</field><field name="code">1683</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_1684" model="account.account.template"><field name="name">Dettes du concédant exigibles en nature</field><field name="code">1684</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_1685" model="account.account.template"><field name="name">Emprunts participatifs</field><field name="code">1685</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_1686" model="account.account.template"><field name="name">Participation des travailleurs aux bénéfices</field><field name="code">1686</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
<record id="pcg_17" model="account.account.template"><field name="name">DETTES DE CRÉDIT - BAIL ET CONTRATS ASSIMILÉS</field><field name="code">17</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_172" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL IMMOBILIER</field><field name="code">172</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
<record id="pcg_173" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL MOBILIER</field><field name="code">173</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
<record id="pcg_176" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">176</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
<record id="pcg_1762" model="account.account.template"><field name="name">sur emprunts équivalents de crédit – bail immobilier</field><field name="code">1762</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
<record id="pcg_1763" model="account.account.template"><field name="name">sur emprunts équivalents de crédit – bail mobilier</field><field name="code">1763</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
<record id="pcg_1768" model="account.account.template"><field name="name">sur emprunts équivalents d’autres contrats</field><field name="code">1768</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
<record id="pcg_178" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS D’AUTRES CONTRATS</field><field name="code">178</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
<record id="pcg_18" model="account.account.template"><field name="name">DETTES LIÉES À DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCIÉTÉS EN PARTICIPATION</field><field name="code">18</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_181" model="account.account.template"><field name="name">DETTES LIÉES À DES PARTICIPATIONS</field><field name="code">181</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_1811" model="account.account.template"><field name="name">Dettes liées à des participations (groupe)</field><field name="code">1811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_181" /></record>
<record id="pcg_1812" model="account.account.template"><field name="name">Dettes liées à des participations (hors groupe)</field><field name="code">1812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_181" /></record>
<record id="pcg_182" model="account.account.template"><field name="name">DETTES LIÉES À DES SOCIÉTÉS EN PARTICIPATION</field><field name="code">182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_183" model="account.account.template"><field name="name">INTÉRÊTS COURUS SUR DETTES LIÉES À DES PARTICIPATIONS</field><field name="code">183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_184" model="account.account.template"><field name="name">COMPTES PERMANENTS BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><field name="code">184</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_185" model="account.account.template"><field name="name">COMPTES PERMANENTS NON BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><field name="code">185</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_186" model="account.account.template"><field name="name">COMPTES DE LIAISON CHARGES</field><field name="code">186</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_187" model="account.account.template"><field name="name">COMPTES DE LIAISON PRODUITS</field><field name="code">187</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_188" model="account.account.template"><field name="name">COMPTES DE LIAISON DES SOCIÉTÉS EN PARTICIPATION</field><field name="code">188</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
<record id="pcg_19" model="account.account.template"><field name="name">PROVISIONS FINANCIERES POUR RISQUES ET CHARGES</field><field name="code">19</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_classe_1" /></record>
<record id="pcg_191" model="account.account.template"><field name="name">PROVISIONS POUR LITIGES</field><field name="code">191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_192" model="account.account.template"><field name="name">PROVISIONS POUR GARANTIES DONNÉES AUX CLIENTS</field><field name="code">192</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_193" model="account.account.template"><field name="name">PROVISIONS POUR PERTES SUR MARCHÉS À ACHÈVEMENT FUTUR</field><field name="code">193</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_194" model="account.account.template"><field name="name">PROVISIONS POUR PERTES DE CHANGE</field><field name="code">194</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_195" model="account.account.template"><field name="name">PROVISIONS POUR IMPÔTS</field><field name="code">195</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_196" model="account.account.template"><field name="name">PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES</field><field name="code">196</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_197" model="account.account.template"><field name="name">PROVISIONS POUR CHARGES À REPARTIR SUR PLUSIEURS EXERCICES</field><field name="code">197</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_1971" model="account.account.template"><field name="name">Provisions pour grosses réparations</field><field name="code">1971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_197" /></record>
<record id="pcg_198" model="account.account.template"><field name="name">AUTRES PROVISIONS FINANCIÈRES POUR RISQUES ET CHARGES</field><field name="code">198</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
<record id="pcg_1981" model="account.account.template"><field name="name">Provisions pour amendes et pénalités</field><field name="code">1981</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
<record id="pcg_1982" model="account.account.template"><field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field><field name="code">1982</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
<record id="pcg_1983" model="account.account.template"><field name="name">Provisions de propre assureur</field><field name="code">1983</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
<record id="pcg_1988" model="account.account.template"><field name="name">Autres provisions financières pour risques et charges</field><field name="code">1988</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
<record id="pcg_20" model="account.account.template"><field name="name">CHARGES IMMOBILISÉES</field><field name="code">20</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_201" model="account.account.template"><field name="name">FRAIS D'ÉTABLISSEMENT</field><field name="code">201</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
<record id="pcg_2011" model="account.account.template"><field name="name">Frais de constitution</field><field name="code">2011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2012" model="account.account.template"><field name="name">Frais de prospection</field><field name="code">2012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2013" model="account.account.template"><field name="name">Frais de publicité et de lancement</field><field name="code">2013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2014" model="account.account.template"><field name="name">Frais de fonctionnement antérieurs au démarrage</field><field name="code">2014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2015" model="account.account.template"><field name="name">Frais de modification du capital (fusions, scissions, transformations)</field><field name="code">2015</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2016" model="account.account.template"><field name="name">Frais d'entrée à la Bourse</field><field name="code">2016</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2017" model="account.account.template"><field name="name">Frais de restructuration</field><field name="code">2017</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_2018" model="account.account.template"><field name="name">Frais divers d'établissement</field><field name="code">2018</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
<record id="pcg_202" model="account.account.template"><field name="name">CHARGES À RÉPARTIR SUR PLUSIEURS EXERCICES</field><field name="code">202</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
<record id="pcg_2021" model="account.account.template"><field name="name">Charges différées</field><field name="code">2021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
<record id="pcg_2022" model="account.account.template"><field name="name">Frais d'acquisition d'immobilisations</field><field name="code">2022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
<record id="pcg_2026" model="account.account.template"><field name="name">Frais d'émission des emprunts</field><field name="code">2026</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
<record id="pcg_2028" model="account.account.template"><field name="name">Charges à étaler</field><field name="code">2028</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
<record id="pcg_206" model="account.account.template"><field name="name">PRIMES DE REMBOURSEMENT DES OBLIGATIONS</field><field name="code">206</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
<record id="pcg_2061" model="account.account.template"><field name="name">Obligations ordinaires</field><field name="code">2061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
<record id="pcg_2062" model="account.account.template"><field name="name">Obligations convertibles</field><field name="code">2062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
<record id="pcg_2068" model="account.account.template"><field name="name">Autres emprunts obligataires</field><field name="code">2068</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
<record id="pcg_21" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">21</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_211" model="account.account.template"><field name="name">FRAIS DE RECHERCHE ET DE DÉVELOPPEMENT</field><field name="code">211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_212" model="account.account.template"><field name="name">BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES</field><field name="code">212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_213" model="account.account.template"><field name="name">LOGICIELS</field><field name="code">213</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_214" model="account.account.template"><field name="name">MARQUES</field><field name="code">214</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_215" model="account.account.template"><field name="name">FONDS COMMERCIAL</field><field name="code">215</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_216" model="account.account.template"><field name="name">DROIT AU BAIL</field><field name="code">216</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_217" model="account.account.template"><field name="name">INVESTISSEMENTS DE CRÉATION</field><field name="code">217</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_218" model="account.account.template"><field name="name">AUTRES DROITS ET VALEURS INCORPORELS</field><field name="code">218</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_219" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES EN COURS</field><field name="code">219</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
<record id="pcg_2191" model="account.account.template"><field name="name">Frais de recherche et de développement</field><field name="code">2191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
<record id="pcg_2193" model="account.account.template"><field name="name">Logiciels</field><field name="code">2193</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
<record id="pcg_2198" model="account.account.template"><field name="name">Autres droits et valeurs incorporels</field><field name="code">2198</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
<record id="pcg_22" model="account.account.template"><field name="name">TERRAINS</field><field name="code">22</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_221" model="account.account.template"><field name="name">TERRAINS AGRICOLES ET FORESTIERS</field><field name="code">221</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2211" model="account.account.template"><field name="name">Terrains d'exploitation agricole</field><field name="code">2211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
<record id="pcg_2212" model="account.account.template"><field name="name">Terrains d'exploitation forestière</field><field name="code">2212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
<record id="pcg_2218" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2218</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
<record id="pcg_222" model="account.account.template"><field name="name">TERRAINS NUS</field><field name="code">222</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2221" model="account.account.template"><field name="name">Terrains à bâtir</field><field name="code">2221</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_222" /></record>
<record id="pcg_2228" model="account.account.template"><field name="name">Autres terrains nus</field><field name="code">2228</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_222" /></record>
<record id="pcg_223" model="account.account.template"><field name="name">TERRAINS BÂTIS</field><field name="code">223</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2231" model="account.account.template"><field name="name">pour bâtiments industriels et agricoles</field><field name="code">2231</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
<record id="pcg_2232" model="account.account.template"><field name="name">pour bâtiments administratifs et commerciaux</field><field name="code">2232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
<record id="pcg_2234" model="account.account.template"><field name="name">pour bâtiments affectés aux autres opérations professionnelles</field><field name="code">2234</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
<record id="pcg_2235" model="account.account.template"><field name="name">pour bâtiments affectés aux autres opérations non professionnelles</field><field name="code">2235</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
<record id="pcg_2238" model="account.account.template"><field name="name">Autres terrains bâtis</field><field name="code">2238</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
<record id="pcg_224" model="account.account.template"><field name="name">TRAVAUX DE MISE EN VALEUR DES TERRAINS</field><field name="code">224</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2241" model="account.account.template"><field name="name">Plantation d'arbres et d'arbustes</field><field name="code">2241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_224" /></record>
<record id="pcg_2248" model="account.account.template"><field name="name">Autres travaux</field><field name="code">2248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_224" /></record>
<record id="pcg_225" model="account.account.template"><field name="name">TERRAINS DE GISEMENT</field><field name="code">225</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2251" model="account.account.template"><field name="name">Carrières</field><field name="code">2251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_225" /></record>
<record id="pcg_226" model="account.account.template"><field name="name">TERRAINS AMÉNAGÉS</field><field name="code">226</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2261" model="account.account.template"><field name="name">Parkings</field><field name="code">2261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_226" /></record>
<record id="pcg_227" model="account.account.template"><field name="name">TERRAINS MIS EN CONCESSION</field><field name="code">227</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_228" model="account.account.template"><field name="name">AUTRES TERRAINS</field><field name="code">228</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2281" model="account.account.template"><field name="name">Terrains des immeubles de rapport</field><field name="code">2281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
<record id="pcg_2285" model="account.account.template"><field name="name">Terrains des logements affectés au personnel</field><field name="code">2285</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
<record id="pcg_2288" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2288</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
<record id="pcg_229" model="account.account.template"><field name="name">AMÉNAGEMENTS DE TERRAINS EN COURS</field><field name="code">229</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
<record id="pcg_2291" model="account.account.template"><field name="name">Terrains agricoles et forestiers</field><field name="code">2291</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
<record id="pcg_2292" model="account.account.template"><field name="name">Terrains nus</field><field name="code">2292</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
<record id="pcg_2295" model="account.account.template"><field name="name">Terrains de gisement</field><field name="code">2295</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
<record id="pcg_2298" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2298</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
<record id="pcg_23" model="account.account.template"><field name="name">BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">23</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_231" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE</field><field name="code">231</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_2311" model="account.account.template"><field name="name">Bâtiments industriels</field><field name="code">2311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
<record id="pcg_2312" model="account.account.template"><field name="name">Bâtiments agricoles</field><field name="code">2312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
<record id="pcg_2313" model="account.account.template"><field name="name">Bâtiments administratifs et commerciaux</field><field name="code">2313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
<record id="pcg_2314" model="account.account.template"><field name="name">Bâtiments affectés au logement du personnel</field><field name="code">2314</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
<record id="pcg_2315" model="account.account.template"><field name="name">Immeubles de rapport</field><field name="code">2315</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
<record id="pcg_232" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D’AUTRUI</field><field name="code">232</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_2321" model="account.account.template"><field name="name">Bâtiments industriels</field><field name="code">2321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
<record id="pcg_2322" model="account.account.template"><field name="name">Bâtiments agricoles</field><field name="code">2322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
<record id="pcg_2323" model="account.account.template"><field name="name">Bâtiments administratifs et commerciaux</field><field name="code">2323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
<record id="pcg_2324" model="account.account.template"><field name="name">Bâtiments affectés au logement du personnel</field><field name="code">2324</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
<record id="pcg_2325" model="account.account.template"><field name="name">Immeubles de rapport</field><field name="code">2325</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
<record id="pcg_233" model="account.account.template"><field name="name">OUVRAGES D’INFRASTRUCTURE</field><field name="code">233</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_2331" model="account.account.template"><field name="name">Voies de terre</field><field name="code">2331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_2332" model="account.account.template"><field name="name">Voies de fer</field><field name="code">2332</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_2333" model="account.account.template"><field name="name">Voies d’eau</field><field name="code">2333</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_2334" model="account.account.template"><field name="name">Barrages, Digues</field><field name="code">2334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_2335" model="account.account.template"><field name="name">Pistes d’aérodrome</field><field name="code">2335</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_2338" model="account.account.template"><field name="name">Autres</field><field name="code">2338</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
<record id="pcg_234" model="account.account.template"><field name="name">INSTALLATIONS TECHNIQUES</field><field name="code">234</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_2341" model="account.account.template"><field name="name">Installations complexes spécialisées sur sol propre</field><field name="code">2341</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
<record id="pcg_2342" model="account.account.template"><field name="name">Installations complexes spécialisées sur sol d’autrui</field><field name="code">2342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
<record id="pcg_2343" model="account.account.template"><field name="name">Installations à caractère spécifique sur sol propre</field><field name="code">2343</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
<record id="pcg_2344" model="account.account.template"><field name="name">Installations à caractère spécifique sur sol d’autrui</field><field name="code">2344</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
<record id="pcg_235" model="account.account.template"><field name="name">AMENAGEMENTS DE BUREAUX</field><field name="code">235</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_2351" model="account.account.template"><field name="name">Installations générales</field><field name="code">2351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_235" /></record>
<record id="pcg_2358" model="account.account.template"><field name="name">Autres</field><field name="code">2358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_235" /></record>
<record id="pcg_237" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION</field><field name="code">237</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_238" model="account.account.template"><field name="name">AUTRES INSTALLATIONS ET AGENCEMENTS</field><field name="code">238</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_239" model="account.account.template"><field name="name">BÂTIMENTS ET INSTALLATIONS EN COURS</field><field name="code">239</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
<record id="pcg_24" model="account.account.template"><field name="name">MATÉRIEL</field><field name="code">24</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_241" model="account.account.template"><field name="name">MATÉRIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL</field><field name="code">241</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2411" model="account.account.template"><field name="name">Matériel industriel</field><field name="code">2411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
<record id="pcg_2412" model="account.account.template"><field name="name">Outillage industriel</field><field name="code">2412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
<record id="pcg_2413" model="account.account.template"><field name="name">Matériel commercial</field><field name="code">2413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
<record id="pcg_2414" model="account.account.template"><field name="name">Outillage commercial</field><field name="code">2414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
<record id="pcg_242" model="account.account.template"><field name="name">MATÉRIEL ET OUTILLAGE AGRICOLE</field><field name="code">242</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2421" model="account.account.template"><field name="name">Matériel agricole</field><field name="code">2421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_242" /></record>
<record id="pcg_2422" model="account.account.template"><field name="name">Outillage agricole</field><field name="code">2422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_242" /></record>
<record id="pcg_243" model="account.account.template"><field name="name">MATÉRIEL D’EMBALLAGE RÉCUPÉRABLE ET IDENTIFIABLE</field><field name="code">243</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_244" model="account.account.template"><field name="name">MATÉRIEL ET MOBILIER</field><field name="code">244</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2441" model="account.account.template"><field name="name">Matériel de bureau</field><field name="code">2441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_2442" model="account.account.template"><field name="name">Matériel informatique</field><field name="code">2442</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_2443" model="account.account.template"><field name="name">Matériel bureautique</field><field name="code">2443</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_2444" model="account.account.template"><field name="name">Mobilier de bureau</field><field name="code">2444</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_2446" model="account.account.template"><field name="name">Matériel et mobilier des immeubles de rapport</field><field name="code">2446</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_2447" model="account.account.template"><field name="name">Matériel et mobilier des logements du personnel</field><field name="code">2447</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
<record id="pcg_245" model="account.account.template"><field name="name">MATÉRIEL DE TRANSPORT</field><field name="code">245</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2451" model="account.account.template"><field name="name">Matériel automobile</field><field name="code">2451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2452" model="account.account.template"><field name="name">Matériel ferroviaire</field><field name="code">2452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2453" model="account.account.template"><field name="name">Matériel fluvial, lagunaire</field><field name="code">2453</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2454" model="account.account.template"><field name="name">Matériel naval</field><field name="code">2454</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2455" model="account.account.template"><field name="name">Matériel aérien</field><field name="code">2455</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2456" model="account.account.template"><field name="name">Matériel hippomobile</field><field name="code">2456</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_2458" model="account.account.template"><field name="name">Autres (vélo, mobylette, moto)</field><field name="code">2458</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
<record id="pcg_246" model="account.account.template"><field name="name">IMMOBILISATIONS ANIMALES ET AGRICOLES</field><field name="code">246</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2461" model="account.account.template"><field name="name">Cheptel, animaux de trait</field><field name="code">2461</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
<record id="pcg_2462" model="account.account.template"><field name="name">Cheptel, animaux reproducteurs</field><field name="code">2462</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
<record id="pcg_2463" model="account.account.template"><field name="name">Animaux de garde</field><field name="code">2463</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
<record id="pcg_2465" model="account.account.template"><field name="name">Plantations agricoles</field><field name="code">2465</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
<record id="pcg_2468" model="account.account.template"><field name="name">Autres</field><field name="code">2468</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
<record id="pcg_247" model="account.account.template"><field name="name">AGENCEMENTS ET AMÉNAGEMENTS DU MATÉRIEL</field><field name="code">247</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_248" model="account.account.template"><field name="name">AUTRES MATÉRIELS</field><field name="code">248</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2481" model="account.account.template"><field name="name">Collections et oeuvres d’art</field><field name="code">2481</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_248" /></record>
<record id="pcg_249" model="account.account.template"><field name="name">MATÉRIEL EN COURS</field><field name="code">249</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
<record id="pcg_2491" model="account.account.template"><field name="name">Matériel et outillage industriel et commercial</field><field name="code">2491</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2492" model="account.account.template"><field name="name">Matériel et outillage agricole</field><field name="code">2492</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2493" model="account.account.template"><field name="name">Matériel d’emballage récupérable et identifiable</field><field name="code">2493</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2494" model="account.account.template"><field name="name">Matériel et mobilier de bureau</field><field name="code">2494</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2495" model="account.account.template"><field name="name">Matériel de transport</field><field name="code">2495</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2496" model="account.account.template"><field name="name">Immobilisations animales et agricoles</field><field name="code">2496</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2497" model="account.account.template"><field name="name">Agencements et aménagements du matériel</field><field name="code">2497</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_2498" model="account.account.template"><field name="name">Autres matériels</field><field name="code">2498</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
<record id="pcg_25" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><field name="code">25</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_251" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS INCORPORELLES</field><field name="code">251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_25" /></record>
<record id="pcg_252" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS CORPORELLES</field><field name="code">252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_25" /></record>
<record id="pcg_26" model="account.account.template"><field name="name">TITRES DE PARTICIPATION</field><field name="code">26</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_261" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE EXCLUSIF</field><field name="code">261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_262" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE CONJOINT</field><field name="code">262</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_263" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS CONFÉRANT UNE INFLUENCE NOTABLE</field><field name="code">263</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_265" model="account.account.template"><field name="name">PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS</field><field name="code">265</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_266" model="account.account.template"><field name="name">PARTS DANS DES GROUPEMENTS D’INTÉRÊT ÉCONOMIQUE (G.I.E.)</field><field name="code">266</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_268" model="account.account.template"><field name="name">AUTRES TITRES DE PARTICIPATION</field><field name="code">268</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
<record id="pcg_27" model="account.account.template"><field name="name">AUTRES IMMOBLISATIONS FINANCIÈRES</field><field name="code">27</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_271" model="account.account.template"><field name="name">PRÊTS ET CRÉANCES NON COMMERCIALES</field><field name="code">271</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2711" model="account.account.template"><field name="name">Prêts participatifs</field><field name="code">2711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
<record id="pcg_2712" model="account.account.template"><field name="name">Prêts aux associés</field><field name="code">2712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
<record id="pcg_2713" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">2713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
<record id="pcg_2714" model="account.account.template"><field name="name">Titres prêtés</field><field name="code">2714</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
<record id="pcg_272" model="account.account.template"><field name="name">PRÊTS AU PERSONNEL</field><field name="code">272</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2721" model="account.account.template"><field name="name">Prêts immobiliers</field><field name="code">2721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
<record id="pcg_2722" model="account.account.template"><field name="name">Prêts mobiliers et d’installation</field><field name="code">2722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
<record id="pcg_2728" model="account.account.template"><field name="name">Autres prêts (frais d’études…)</field><field name="code">2728</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
<record id="pcg_273" model="account.account.template"><field name="name">CRÉANCES SUR L’ÉTAT</field><field name="code">273</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2731" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">2731</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
<record id="pcg_2733" model="account.account.template"><field name="name">Fonds réglementé</field><field name="code">2733</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
<record id="pcg_2738" model="account.account.template"><field name="name">Autres</field><field name="code">2738</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
<record id="pcg_274" model="account.account.template"><field name="name">TITRES IMMOBILISÉS</field><field name="code">274</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2741" model="account.account.template"><field name="name">Titres immobilisés de l’activité de portefeuille (T.I.A.P.)</field><field name="code">2741</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
<record id="pcg_2742" model="account.account.template"><field name="name">Titres participatifs</field><field name="code">2742</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
<record id="pcg_2743" model="account.account.template"><field name="name">Certificats d’investissement</field><field name="code">2743</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
<record id="pcg_2744" model="account.account.template"><field name="name">Parts de fonds commun de placement (F.C.P.)</field><field name="code">2744</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
<record id="pcg_2748" model="account.account.template"><field name="name">Autres titres immobilisés</field><field name="code">2748</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
<record id="pcg_275" model="account.account.template"><field name="name">DÉPÔTS ET CAUTIONNEMENTS VERSÉS</field><field name="code">275</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2751" model="account.account.template"><field name="name">Dépôts pour loyers d’avance</field><field name="code">2751</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2752" model="account.account.template"><field name="name">Dépôts pour l’électricité</field><field name="code">2752</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2753" model="account.account.template"><field name="name">Dépôts pour l’eau</field><field name="code">2753</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2754" model="account.account.template"><field name="name">Dépôts pour le gaz</field><field name="code">2754</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2755" model="account.account.template"><field name="name">Dépôts pour le téléphone, le télex, la télécopie</field><field name="code">2755</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2756" model="account.account.template"><field name="name">Cautionnements sur marchés publics</field><field name="code">2756</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2757" model="account.account.template"><field name="name">Cautionnements sur autres opérations</field><field name="code">2757</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_2758" model="account.account.template"><field name="name">Autres dépôts et cautionnements</field><field name="code">2758</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
<record id="pcg_276" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">276</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2761" model="account.account.template"><field name="name">Prêts et créances non commerciales</field><field name="code">2761</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2762" model="account.account.template"><field name="name">Prêts au personnel</field><field name="code">2762</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2763" model="account.account.template"><field name="name">Créances sur l'Etat</field><field name="code">2763</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2764" model="account.account.template"><field name="name">Titres immobilisés</field><field name="code">2764</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2765" model="account.account.template"><field name="name">Dépôts et cautionnements versés</field><field name="code">2765</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2767" model="account.account.template"><field name="name">Créances rattachées à des participations</field><field name="code">2767</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_2768" model="account.account.template"><field name="name">Immobilisations financières diverses</field><field name="code">2768</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
<record id="pcg_277" model="account.account.template"><field name="name">CRÉANCES RATTACHÉES À DES PARTICIPATIONS ET AVANCES À DES G.I.E.</field><field name="code">277</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2771" model="account.account.template"><field name="name">Créances rattachées à des participations (groupe)</field><field name="code">2771</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
<record id="pcg_2772" model="account.account.template"><field name="name">Créances rattachées à des participations (hors groupe)</field><field name="code">2772</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
<record id="pcg_2773" model="account.account.template"><field name="name">Créances rattachées à des sociétés en participation</field><field name="code">2773</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
<record id="pcg_2774" model="account.account.template"><field name="name">Avances à des Groupements d'intérêt économique (G.I.E.)</field><field name="code">2774</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
<record id="pcg_278" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES DIVERSES</field><field name="code">278</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
<record id="pcg_2781" model="account.account.template"><field name="name">Créances diverses groupe</field><field name="code">2781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
<record id="pcg_2782" model="account.account.template"><field name="name">Créances divers hors groupe</field><field name="code">2782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
<record id="pcg_2785" model="account.account.template"><field name="name">Or et métaux précieux ()</field><field name="code">2785</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
<record id="pcg_28" model="account.account.template"><field name="name">AMORTISSEMENTS</field><field name="code">28</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_281" model="account.account.template"><field name="name">AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES</field><field name="code">281</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
<record id="pcg_2811" model="account.account.template"><field name="name">Amortissements des frais de recherche et de développement</field><field name="code">2811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2812" model="account.account.template"><field name="name">Amortissements des brevets, licences, concessions et droits similaires</field><field name="code">2812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2813" model="account.account.template"><field name="name">Amortissements des logiciels</field><field name="code">2813</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2814" model="account.account.template"><field name="name">Amortissements des marques</field><field name="code">2814</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2815" model="account.account.template"><field name="name">Amortissements du fonds commercial</field><field name="code">2815</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2816" model="account.account.template"><field name="name">Amortissements du droit au bail</field><field name="code">2816</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2817" model="account.account.template"><field name="name">Amortissements des investissements de création</field><field name="code">2817</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_2818" model="account.account.template"><field name="name">Amortissements des autres droits et valeurs incorporels</field><field name="code">2818</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
<record id="pcg_282" model="account.account.template"><field name="name">AMORTISSEMENTS DES TERRAINS</field><field name="code">282</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
<record id="pcg_2821" model="account.account.template"><field name="name">Amortissements des terrains agricoles et forestiers</field><field name="code">2821</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
<record id="pcg_2824" model="account.account.template"><field name="name">Amortissements des travaux de mise en valeur des terrains</field><field name="code">2824</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
<record id="pcg_2825" model="account.account.template"><field name="name">Amortissements des terrains de gisement</field><field name="code">2825</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
<record id="pcg_283" model="account.account.template"><field name="name">AMORTISSEMENTS DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">283</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
<record id="pcg_2831" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><field name="code">2831</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2832" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><field name="code">2832</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2833" model="account.account.template"><field name="name">Amortissements des ouvrages d'infrastructure</field><field name="code">2833</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2834" model="account.account.template"><field name="name">Amortissements des installations techniques</field><field name="code">2834</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2835" model="account.account.template"><field name="name">Amortissements des aménagements de bureaux</field><field name="code">2835</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2837" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession</field><field name="code">2837</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_2838" model="account.account.template"><field name="name">Amortissements des autres installations et agencements</field><field name="code">2838</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
<record id="pcg_284" model="account.account.template"><field name="name">AMORTISSEMENTS DU MATÉRIEL</field><field name="code">284</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
<record id="pcg_2841" model="account.account.template"><field name="name">Amortissements du matériel et outillage industriel et commercial</field><field name="code">2841</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2842" model="account.account.template"><field name="name">Amortissements du matériel et outillage agricole</field><field name="code">2842</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2843" model="account.account.template"><field name="name">Amortissements du matériel d'emballage récupérable et identifiable</field><field name="code">2843</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2844" model="account.account.template"><field name="name">Amortissements du matériel et mobilier</field><field name="code">2844</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2845" model="account.account.template"><field name="name">Amortissements du matériel de transport</field><field name="code">2845</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2846" model="account.account.template"><field name="name">Amortissements des immobilisations animales et agricoles</field><field name="code">2846</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2847" model="account.account.template"><field name="name">Amortissements des agencements et aménagements du matériel</field><field name="code">2847</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_2848" model="account.account.template"><field name="name">Amortissements des autres matériels</field><field name="code">2848</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
<record id="pcg_29" model="account.account.template"><field name="name">PROVISIONS POUR DEPRECIATION</field><field name="code">29</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
<record id="pcg_291" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES IMMOBILISATIONS INCORPORELLES</field><field name="code">291</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2912" model="account.account.template"><field name="name">Provisions pour dépréciation des brevets, licences, concessions et droits similaires</field><field name="code">2912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2913" model="account.account.template"><field name="name">Provisions pour dépréciation des logiciels</field><field name="code">2913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2914" model="account.account.template"><field name="name">Provisions pour dépréciation des marques</field><field name="code">2914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2915" model="account.account.template"><field name="name">Provisions pour dépréciation du fonds commercial</field><field name="code">2915</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2916" model="account.account.template"><field name="name">Provisions pour dépréciation du droit au bail</field><field name="code">2916</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2917" model="account.account.template"><field name="name">Provisions pour dépréciation des investissements de création</field><field name="code">2917</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2918" model="account.account.template"><field name="name">Provisions pour dépréciation des autres droits et valeurs incorporels</field><field name="code">2918</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_2919" model="account.account.template"><field name="name">Provisions pour dépréciation des immobilisations incorporelles en cours</field><field name="code">2919</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
<record id="pcg_292" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES TERRAINS</field><field name="code">292</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2921" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains agricoles et forestiers</field><field name="code">2921</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2922" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains nus</field><field name="code">2922</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2923" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains bâtis</field><field name="code">2923</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2924" model="account.account.template"><field name="name">Provisions pour dépréciation des travaux de mise en valeur des terrains</field><field name="code">2924</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2925" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains de gisement</field><field name="code">2925</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2926" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains aménagés</field><field name="code">2926</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2927" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains mis en concession</field><field name="code">2927</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2928" model="account.account.template"><field name="name">Provisions pour dépréciation des autres terrains</field><field name="code">2928</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_2929" model="account.account.template"><field name="name">Provisions pour dépréciation des aménagements de terrains en cours</field><field name="code">2929</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
<record id="pcg_293" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">293</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2931" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><field name="code">2931</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2932" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><field name="code">2932</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2933" model="account.account.template"><field name="name">Provisions pour dépréciation des ouvrages d'infrastructures</field><field name="code">2933</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2934" model="account.account.template"><field name="name">Provisions pour dépréciation des installations techniques</field><field name="code">2934</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2935" model="account.account.template"><field name="name">Provisions pour dépréciation des aménagements de bureaux</field><field name="code">2935</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2937" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles et commerciaux mis en concession</field><field name="code">2937</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2938" model="account.account.template"><field name="name">Provisions pour dépréciation des autres installations et agencements</field><field name="code">2938</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_2939" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments et installations en cours</field><field name="code">2939</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
<record id="pcg_294" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DE MATÉRIEL</field><field name="code">294</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2941" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et outillage industriel et commercial</field><field name="code">2941</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2942" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et outillage agricole</field><field name="code">2942</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2943" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel d'emballage récupérable et identifiable</field><field name="code">2943</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2944" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et mobilier</field><field name="code">2944</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2945" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel de transport</field><field name="code">2945</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2946" model="account.account.template"><field name="name">Provisions pour dépréciation des immobilisations animales et agricoles</field><field name="code">2946</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2947" model="account.account.template"><field name="name">Provisions pour dépréciation des agencements et aménagements du matériel</field><field name="code">2947</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2948" model="account.account.template"><field name="name">Provisions pour dépréciation des autres matériels</field><field name="code">2948</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_2949" model="account.account.template"><field name="name">Provisions pour dépréciation de matériel en cours</field><field name="code">2949</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
<record id="pcg_295" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><field name="code">295</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2951" model="account.account.template"><field name="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations incorporelles</field><field name="code">2951</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_295" /></record>
<record id="pcg_2952" model="account.account.template"><field name="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations corporelles</field><field name="code">2952</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_295" /></record>
<record id="pcg_296" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES TITRES DE PARTICIPATION</field><field name="code">296</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2961" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans des sociétés sous contrôle exclusif</field><field name="code">2961</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_2962" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans les sociétés sous contrôle conjoint</field><field name="code">2962</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_2963" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans les sociétés conférant une influence notable</field><field name="code">2963</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_2965" model="account.account.template"><field name="name">Provisions pour dépréciation des participations dans des organismes professionnels</field><field name="code">2965</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_2966" model="account.account.template"><field name="name">Provisions pour dépréciation des parts dans des GIE</field><field name="code">2966</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_2968" model="account.account.template"><field name="name">Provisions pour dépréciation des autres titres de participation</field><field name="code">2968</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
<record id="pcg_297" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES AUTRES IMMOBILISATIONS FINANCIÈRES</field><field name="code">297</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
<record id="pcg_2971" model="account.account.template"><field name="name">Provisions pour dépréciation des prêts et créances non commerciales</field><field name="code">2971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2972" model="account.account.template"><field name="name">Provisions pour dépréciation des prêts au personnel</field><field name="code">2972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2973" model="account.account.template"><field name="name">Provisions pour dépréciation des créances sur l'Etat</field><field name="code">2973</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2974" model="account.account.template"><field name="name">Provisions pour dépréciation des titres immobilisés</field><field name="code">2974</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2975" model="account.account.template"><field name="name">Provisions pour dépréciation des dépôts et cautionnements versés</field><field name="code">2975</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2977" model="account.account.template"><field name="name">Provisions pour dépréciation des créances rattachées à des participations et avances à des GIE</field><field name="code">2977</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_2978" model="account.account.template"><field name="name">Provisions pour dépréciation des créances financières diverses</field><field name="code">2978</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
<record id="pcg_31" model="account.account.template"><field name="name">MARCHANDISES</field><field name="code">31</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_311" model="account.account.template"><field name="name">MARCHANDISES A</field><field name="code">311</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
<record id="pcg_3111" model="account.account.template"><field name="name">Marchandises A1</field><field name="code">3111</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_311" /></record>
<record id="pcg_3112" model="account.account.template"><field name="name">Marchandises A2</field><field name="code">3112</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_311" /></record>
<record id="pcg_312" model="account.account.template"><field name="name">MARCHANDISES B</field><field name="code">312</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
<record id="pcg_3121" model="account.account.template"><field name="name">Marchandises B1</field><field name="code">3121</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_312" /></record>
<record id="pcg_3122" model="account.account.template"><field name="name">Marchandises B2</field><field name="code">3122</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_312" /></record>
<record id="pcg_318" model="account.account.template"><field name="name">MARCHANDISES HORS ACTIVITÉS ORDINAIRES (H.A.O.)</field><field name="code">318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
<record id="pcg_32" model="account.account.template"><field name="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">32</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_321" model="account.account.template"><field name="name">MATIÈRES A</field><field name="code">321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
<record id="pcg_322" model="account.account.template"><field name="name">MATIÈRES B</field><field name="code">322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
<record id="pcg_323" model="account.account.template"><field name="name">FOURNITURES (A,B)</field><field name="code">323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
<record id="pcg_33" model="account.account.template"><field name="name">AUTRES APPROVISIONNEMENTS</field><field name="code">33</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_331" model="account.account.template"><field name="name">MATIÈRES CONSOMMABLES</field><field name="code">331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_332" model="account.account.template"><field name="name">FOURNITURES D'ATELIER ET D'USINE</field><field name="code">332</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_333" model="account.account.template"><field name="name">FOURNITURES DE MAGASIN</field><field name="code">333</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_334" model="account.account.template"><field name="name">FOURNITURES DE BUREAU</field><field name="code">334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_335" model="account.account.template"><field name="name">EMBALLAGES</field><field name="code">335</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_3351" model="account.account.template"><field name="name">Emballages perdus</field><field name="code">3351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
<record id="pcg_3352" model="account.account.template"><field name="name">Emballages récupérables non identifiables</field><field name="code">3352</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
<record id="pcg_3353" model="account.account.template"><field name="name">Emballages à usage mixte</field><field name="code">3353</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
<record id="pcg_3358" model="account.account.template"><field name="name">Autres emballages</field><field name="code">3358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
<record id="pcg_338" model="account.account.template"><field name="name">AUTRES MATIÈRES</field><field name="code">338</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
<record id="pcg_34" model="account.account.template"><field name="name">PRODUITS EN COURS</field><field name="code">34</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_341" model="account.account.template"><field name="name">PRODUITS EN COURS</field><field name="code">341</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
<record id="pcg_3411" model="account.account.template"><field name="name">Produits en cours P1</field><field name="code">3411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_341" /></record>
<record id="pcg_3412" model="account.account.template"><field name="name">Produits en cours P2</field><field name="code">3412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_341" /></record>
<record id="pcg_342" model="account.account.template"><field name="name">TRAVAUX EN COURS</field><field name="code">342</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
<record id="pcg_3421" model="account.account.template"><field name="name">Travaux en cours T1</field><field name="code">3421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_342" /></record>
<record id="pcg_3422" model="account.account.template"><field name="name">Travaux en cours T2</field><field name="code">3422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_342" /></record>
<record id="pcg_343" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES EN COURS</field><field name="code">343</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
<record id="pcg_3431" model="account.account.template"><field name="name">Produits intermédiaires A</field><field name="code">3431</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_343" /></record>
<record id="pcg_3432" model="account.account.template"><field name="name">Produits intermédiaires B</field><field name="code">3432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_343" /></record>
<record id="pcg_344" model="account.account.template"><field name="name">PRODUITS RÉSIDUELS EN COURS</field><field name="code">344</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
<record id="pcg_3441" model="account.account.template"><field name="name">Produits résiduels A</field><field name="code">3441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_344" /></record>
<record id="pcg_3442" model="account.account.template"><field name="name">Produits résiduels B</field><field name="code">3442</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_344" /></record>
<record id="pcg_35" model="account.account.template"><field name="name">SERVICES EN COURS</field><field name="code">35</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_351" model="account.account.template"><field name="name">ÉTUDES EN COURS</field><field name="code">351</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_35" /></record>
<record id="pcg_3511" model="account.account.template"><field name="name">Études en cours E1</field><field name="code">3511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_351" /></record>
<record id="pcg_3512" model="account.account.template"><field name="name">Études en cours E2</field><field name="code">3512</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_351" /></record>
<record id="pcg_352" model="account.account.template"><field name="name">PRESTATIONS DE SERVICES EN COURS</field><field name="code">352</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_35" /></record>
<record id="pcg_3521" model="account.account.template"><field name="name">Prestations de services S1</field><field name="code">3521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_352" /></record>
<record id="pcg_3522" model="account.account.template"><field name="name">Prestations de services S2</field><field name="code">3522</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_352" /></record>
<record id="pcg_36" model="account.account.template"><field name="name">PRODUITS FINIS</field><field name="code">36</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_361" model="account.account.template"><field name="name">PRODUITS FINIS A</field><field name="code">361</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_36" /></record>
<record id="pcg_362" model="account.account.template"><field name="name">PRODUITS FINIS B</field><field name="code">362</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_36" /></record>
<record id="pcg_37" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">37</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_371" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES</field><field name="code">371</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_37" /></record>
<record id="pcg_3711" model="account.account.template"><field name="name">Produits intermédiaires A</field><field name="code">3711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_371" /></record>
<record id="pcg_3712" model="account.account.template"><field name="name">Produits intermédiaires B</field><field name="code">3712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_371" /></record>
<record id="pcg_372" model="account.account.template"><field name="name">PRODUITS RÉSIDUELS</field><field name="code">372</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_37" /></record>
<record id="pcg_3721" model="account.account.template"><field name="name">Déchets</field><field name="code">3721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
<record id="pcg_3722" model="account.account.template"><field name="name">Rebuts</field><field name="code">3722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
<record id="pcg_3723" model="account.account.template"><field name="name">Matières de Récupération</field><field name="code">3723</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
<record id="pcg_38" model="account.account.template"><field name="name">STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><field name="code">38</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_381" model="account.account.template"><field name="name">MARCHANDISES EN COURS DE ROUTE</field><field name="code">381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_382" model="account.account.template"><field name="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES EN COURS DE ROUTE</field><field name="code">382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_383" model="account.account.template"><field name="name">AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE</field><field name="code">383</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_386" model="account.account.template"><field name="name">PRODUITS FINIS EN COURS DE ROUTE</field><field name="code">386</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_387" model="account.account.template"><field name="name">STOCK EN CONSIGNATION OU EN DÉPÔT</field><field name="code">387</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_3871" model="account.account.template"><field name="name">Stock en consignation</field><field name="code">3871</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_387" /></record>
<record id="pcg_3872" model="account.account.template"><field name="name">Stock en dépôt</field><field name="code">3872</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_387" /></record>
<record id="pcg_388" model="account.account.template"><field name="name">STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT</field><field name="code">388</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
<record id="pcg_39" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS</field><field name="code">39</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
<record id="pcg_391" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE MARCHANDISES</field><field name="code">391</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_392" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">392</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_393" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS</field><field name="code">393</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_394" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES PRODUCTIONS EN COURS</field><field name="code">394</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_395" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES SERVICES EN COURS</field><field name="code">395</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_396" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS FINIS</field><field name="code">396</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_397" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">397</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_398" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><field name="code">398</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
<record id="pcg_40" model="account.account.template"><field name="name">FOURNISSEURS ET COMPTES RATTACHÉS</field><field name="code">40</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_401" model="account.account.template"><field name="name">FOURNISSEURS, DETTES EN COMPTE</field><field name="code">401</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
<record id="pcg_4011" model="account.account.template"><field name="name">Fournisseurs</field><field name="code">4011</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
<record id="pcg_4012" model="account.account.template"><field name="name">Fournisseurs Groupe</field><field name="code">4012</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
<record id="pcg_4013" model="account.account.template"><field name="name">Fournisseurs sous-traitants</field><field name="code">4013</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
<record id="pcg_4017" model="account.account.template"><field name="name">Fournisseur, retenues de garantie</field><field name="code">4017</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
<record id="pcg_402" model="account.account.template"><field name="name">FOURNISSEURS, EFFETS À PAYER</field><field name="code">402</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
<record id="pcg_4021" model="account.account.template"><field name="name">Fournisseurs, Effets à payer</field><field name="code">4021</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
<record id="pcg_4022" model="account.account.template"><field name="name">Fournisseurs - Groupe, Effets à payer</field><field name="code">4022</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
<record id="pcg_4023" model="account.account.template"><field name="name">Fournisseurs sous-traitants, Effets à payer</field><field name="code">4023</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
<record id="pcg_408" model="account.account.template"><field name="name">FOURNISSEURS, FACTURES NON PARVENUES</field><field name="code">408</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
<record id="pcg_4081" model="account.account.template"><field name="name">Fournisseurs</field><field name="code">4081</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
<record id="pcg_4082" model="account.account.template"><field name="name">Fournisseurs - Groupe</field><field name="code">4082</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
<record id="pcg_4083" model="account.account.template"><field name="name">Fournisseurs sous-traitants</field><field name="code">4083</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
<record id="pcg_4086" model="account.account.template"><field name="name">Fournisseurs, intérêts courus</field><field name="code">4086</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
<record id="pcg_409" model="account.account.template"><field name="name">FOURNISSEURS DÉBITEURS</field><field name="code">409</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
<record id="pcg_4091" model="account.account.template"><field name="name">Fournisseurs avances et acomptes versés</field><field name="code">4091</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
<record id="pcg_4092" model="account.account.template"><field name="name">Fournisseurs - Groupe avances et acomptes versés</field><field name="code">4092</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
<record id="pcg_4093" model="account.account.template"><field name="name">Fournisseurs sous-traitants avances et acomptes versés</field><field name="code">4093</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
<record id="pcg_4094" model="account.account.template"><field name="name">Fournisseurs créances pour emballages et matériels à rendre</field><field name="code">4094</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
<record id="pcg_4098" model="account.account.template"><field name="name">Rabais, Remises, Ristournes et autres avoirs à obtenir</field><field name="code">4098</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
<record id="pcg_41" model="account.account.template"><field name="name">CLIENTS ET COMPTES RATTACHÉS</field><field name="code">41</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_411" model="account.account.template"><field name="name">CLIENTS</field><field name="code">411</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4111" model="account.account.template"><field name="name">Clients</field><field name="code">4111</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_4112" model="account.account.template"><field name="name">Clients - Groupe</field><field name="code">4112</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_4114" model="account.account.template"><field name="name">Clients, État et Collectivités publiques</field><field name="code">4114</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_4115" model="account.account.template"><field name="name">Clients, organismes internationaux</field><field name="code">4115</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_4117" model="account.account.template"><field name="name">Client, retenues de garantie</field><field name="code">4117</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_4118" model="account.account.template"><field name="name">Clients, dégrèvement de Taxes sur la Valeur Ajoutée (T.V.A.)</field><field name="code">4118</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
<record id="pcg_412" model="account.account.template"><field name="name">CLIENTS, ÉFFETS À RECEVOIR EN PORTEFEUILLE</field><field name="code">412</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4121" model="account.account.template"><field name="name">Clients, Effets à recevoir</field><field name="code">4121</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
<record id="pcg_4122" model="account.account.template"><field name="name">Clients - Groupe, Effets à recevoir</field><field name="code">4122</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
<record id="pcg_4124" model="account.account.template"><field name="name">État et Collectivités publiques, Effets à recevoir</field><field name="code">4124</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
<record id="pcg_4125" model="account.account.template"><field name="name">Organismes Internationaux, Effets à recevoir</field><field name="code">4125</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
<record id="pcg_414" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><field name="code">414</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4141" model="account.account.template"><field name="name">Créances en compte</field><field name="code">4141</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_414" /></record>
<record id="pcg_4142" model="account.account.template"><field name="name">Effets à recevoir</field><field name="code">4142</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_414" /></record>
<record id="pcg_415" model="account.account.template"><field name="name">CLIENTS, ÉFFETS ESCOMPTÉS NON ÉCHUS</field><field name="code">415</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_416" model="account.account.template"><field name="name">CRÉANCES CLIENTS LITIGIEUSES OU DOUTEUSES</field><field name="code">416</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4161" model="account.account.template"><field name="name">Créances litigieuses</field><field name="code">4161</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_416" /></record>
<record id="pcg_4162" model="account.account.template"><field name="name">Créances douteuses</field><field name="code">4162</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_416" /></record>
<record id="pcg_418" model="account.account.template"><field name="name">CLIENTS, PRODUITS À RECEVOIR</field><field name="code">418</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4181" model="account.account.template"><field name="name">Clients, factures à établir</field><field name="code">4181</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_418" /></record>
<record id="pcg_4186" model="account.account.template"><field name="name">Clients, intérêts courus</field><field name="code">4186</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_418" /></record>
<record id="pcg_419" model="account.account.template"><field name="name">CLIENTS CRÉDITEURS</field><field name="code">419</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
<record id="pcg_4191" model="account.account.template"><field name="name">Clients, avances et acomptes reçus</field><field name="code">4191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
<record id="pcg_4192" model="account.account.template"><field name="name">Clients - Groupe, avances et acomptes reçus</field><field name="code">4192</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
<record id="pcg_4194" model="account.account.template"><field name="name">Clients, dettes pour emballages et matériels consignés</field><field name="code">4194</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
<record id="pcg_4198" model="account.account.template"><field name="name">Rabais, Remises, Ristournes et autres avoirs à accorder</field><field name="code">4198</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
<record id="pcg_42" model="account.account.template"><field name="name">PERSONNEL</field><field name="code">42</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_421" model="account.account.template"><field name="name">PERSONNEL, AVANCES ET ACOMPTES</field><field name="code">421</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_4211" model="account.account.template"><field name="name">Personnel, avances</field><field name="code">4211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
<record id="pcg_4212" model="account.account.template"><field name="name">Personnel, acomptes</field><field name="code">4212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
<record id="pcg_4213" model="account.account.template"><field name="name">Frais avancés et fournitures au personnel</field><field name="code">4213</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
<record id="pcg_422" model="account.account.template"><field name="name">PERSONNEL, RÉMUNÉRATIONS DUES</field><field name="code">422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_423" model="account.account.template"><field name="name">PERSONNEL, OPPOSITIONS, SAISIES-ARRÊTS</field><field name="code">423</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_4231" model="account.account.template"><field name="name">Personnel, oppositions</field><field name="code">4231</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
<record id="pcg_4232" model="account.account.template"><field name="name">Personnel, saisies-arrêts</field><field name="code">4232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
<record id="pcg_4233" model="account.account.template"><field name="name">Personnel, avis à tiers détenteur</field><field name="code">4233</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
<record id="pcg_424" model="account.account.template"><field name="name">PERSONNEL, OEUVRES SOCIALES INTERNES</field><field name="code">424</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_4241" model="account.account.template"><field name="name">Assistance médicale</field><field name="code">4241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
<record id="pcg_4242" model="account.account.template"><field name="name">Allocations familiales</field><field name="code">4242</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
<record id="pcg_4245" model="account.account.template"><field name="name">Organismes sociaux rattachés à l'entreprise</field><field name="code">4245</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
<record id="pcg_4248" model="account.account.template"><field name="name">Autres oeuvres sociales internes</field><field name="code">4248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
<record id="pcg_425" model="account.account.template"><field name="name">REPRÉSENTANTS DU PERSONNEL</field><field name="code">425</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_4251" model="account.account.template"><field name="name">Délégués du personnel</field><field name="code">4251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
<record id="pcg_4252" model="account.account.template"><field name="name">Syndicats et Comités d'entreprises, d'Établissement</field><field name="code">4252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
<record id="pcg_4258" model="account.account.template"><field name="name">Autres représentants du personnel</field><field name="code">4258</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
<record id="pcg_426" model="account.account.template"><field name="name">PERSONNEL, PARTICIPATION AUX BÉNÉFICES</field><field name="code">426</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_427" model="account.account.template"><field name="name">PERSONNEL – DÉPÔTS</field><field name="code">427</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_428" model="account.account.template"><field name="name">PERSONNEL, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">428</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
<record id="pcg_4281" model="account.account.template"><field name="name">Dettes provisionnées pour congés à payer</field><field name="code">4281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
<record id="pcg_4286" model="account.account.template"><field name="name">Autres Charges à payer</field><field name="code">4286</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
<record id="pcg_4287" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4287</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
<record id="pcg_43" model="account.account.template"><field name="name">ORGANISMES SOCIAUX</field><field name="code">43</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_431" model="account.account.template"><field name="name">SÉCURITÉ SOCIALE</field><field name="code">431</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
<record id="pcg_4311" model="account.account.template"><field name="name">Prestations familiales</field><field name="code">4311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
<record id="pcg_4312" model="account.account.template"><field name="name">Accidents de travail</field><field name="code">4312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
<record id="pcg_4313" model="account.account.template"><field name="name">Caisse de retraite obligatoire</field><field name="code">4313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
<record id="pcg_4314" model="account.account.template"><field name="name">Caisse de retraite facultative</field><field name="code">4314</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
<record id="pcg_4318" model="account.account.template"><field name="name">Autres cotisations sociales</field><field name="code">4318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
<record id="pcg_432" model="account.account.template"><field name="name">CAISSES DE RETRAITE COMPLÉMENTAIRE</field><field name="code">432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
<record id="pcg_433" model="account.account.template"><field name="name">AUTRES ORGANISMES SOCIAUX</field><field name="code">433</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
<record id="pcg_4331" model="account.account.template"><field name="name">Mutuelle</field><field name="code">4331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
<record id="pcg_4334" model="account.account.template"><field name="name">T.V.A. facturée sur production livrée à soi-même</field><field name="code">4334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
<record id="pcg_4335" model="account.account.template"><field name="name">T.V.A. sur factures à établir</field><field name="code">4335</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
<record id="pcg_438" model="account.account.template"><field name="name">ORGANISMES SOCIAUX, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">438</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
<record id="pcg_4381" model="account.account.template"><field name="name">Charges sociales sur gratifications à payer</field><field name="code">4381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
<record id="pcg_4382" model="account.account.template"><field name="name">Charges sociales sur congés à payer</field><field name="code">4382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
<record id="pcg_4386" model="account.account.template"><field name="name">Autres charges à payer</field><field name="code">4386</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
<record id="pcg_4387" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4387</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
<record id="pcg_44" model="account.account.template"><field name="name">ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><field name="code">44</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_441" model="account.account.template"><field name="name">ÉTAT, IMPÔT SUR LES BÉNÉFICES</field><field name="code">441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_442" model="account.account.template"><field name="name">ÉTAT, AUTRES IMPÔTS ET TAXES</field><field name="code">442</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4421" model="account.account.template"><field name="name">Impôts et taxes d'Etat</field><field name="code">4421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_4422" model="account.account.template"><field name="name">Impôts et taxes pour les collectivités publiques</field><field name="code">4422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_4423" model="account.account.template"><field name="name">Impôts et taxes recouvrables sur des obligataires</field><field name="code">4423</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_4424" model="account.account.template"><field name="name">Impôts et taxes recouvrables sur des associés</field><field name="code">4424</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_4426" model="account.account.template"><field name="name">Droits de douane</field><field name="code">4426</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_4428" model="account.account.template"><field name="name">Autres impôts et taxes</field><field name="code">4428</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
<record id="pcg_443" model="account.account.template"><field name="name">ÉTAT, T.V.A. FACTURÉE</field><field name="code">443</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4431" model="account.account.template"><field name="name">T.V.A. facturée sur ventes</field><field name="code">4431</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
<record id="pcg_4432" model="account.account.template"><field name="name">T.V.A. facturée sur prestations de services</field><field name="code">4432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
<record id="pcg_4433" model="account.account.template"><field name="name">T.V.A. facturée sur travaux</field><field name="code">4433</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
<record id="pcg_444" model="account.account.template"><field name="name">ÉTAT, T.V.A. DUE OU CRÉDIT DE T.V.A.</field><field name="code">444</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4441" model="account.account.template"><field name="name">État, T.V.A. due</field><field name="code">4441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_444" /></record>
<record id="pcg_4449" model="account.account.template"><field name="name">État, crédit de T.V.A. à reporter</field><field name="code">4449</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_444" /></record>
<record id="pcg_445" model="account.account.template"><field name="name">ÉTAT, T.V.A. RÉCUPÉRABLE</field><field name="code">445</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4451" model="account.account.template"><field name="name">T.V.A. récupérable sur immobilisations</field><field name="code">4451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_4452" model="account.account.template"><field name="name">T.V.A. récupérable sur achats</field><field name="code">4452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_4453" model="account.account.template"><field name="name">T.V.A. récupérable sur transport</field><field name="code">4453</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_4454" model="account.account.template"><field name="name">T.V.A. récupérable sur services extérieurs et autres charges</field><field name="code">4454</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_4455" model="account.account.template"><field name="name">T.V.A. récupérable sur factures non parvenues</field><field name="code">4455</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_4456" model="account.account.template"><field name="name">T.V.A. transférée par d'autres entreprises</field><field name="code">4456</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
<record id="pcg_446" model="account.account.template"><field name="name">ÉTAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES</field><field name="code">446</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_447" model="account.account.template"><field name="name">ÉTAT, IMPÔTS RETENUS À LA SOURCE</field><field name="code">447</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4471" model="account.account.template"><field name="name">Impôt Général sur le revenu</field><field name="code">4471</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
<record id="pcg_4472" model="account.account.template"><field name="name">Impôts sur salaires</field><field name="code">4472</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
<record id="pcg_4473" model="account.account.template"><field name="name">Contribution nationale</field><field name="code">4473</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
<record id="pcg_4474" model="account.account.template"><field name="name">Contribution nationale de solidarité</field><field name="code">4474</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
<record id="pcg_4478" model="account.account.template"><field name="name">Autres impôts et contributions</field><field name="code">4478</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
<record id="pcg_448" model="account.account.template"><field name="name">ÉTAT, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">448</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4486" model="account.account.template"><field name="name">Charges à payer</field><field name="code">4486</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_448" /></record>
<record id="pcg_4487" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4487</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_448" /></record>
<record id="pcg_449" model="account.account.template"><field name="name">ÉTAT, CRÉANCES ET DETTES DIVERSES</field><field name="code">449</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
<record id="pcg_4491" model="account.account.template"><field name="name">État, obligations cautionnées</field><field name="code">4491</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4492" model="account.account.template"><field name="name">État, avances et acomptes versés sur impôts</field><field name="code">4492</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4493" model="account.account.template"><field name="name">État, fonds de dotation à recevoir</field><field name="code">4493</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4494" model="account.account.template"><field name="name">État, subventions d'équipement à recevoir</field><field name="code">4494</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4495" model="account.account.template"><field name="name">État, subventions d'exploitation à recevoir</field><field name="code">4495</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4496" model="account.account.template"><field name="name">État, subventions d'équilibre à recevoir</field><field name="code">4496</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_4499" model="account.account.template"><field name="name">État, fonds réglementé provisionné</field><field name="code">4499</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
<record id="pcg_45" model="account.account.template"><field name="name">ORGANISMES INTERNATIONAUX</field><field name="code">45</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_451" model="account.account.template"><field name="name">OPÉRATIONS AVEC LES ORGANISMES AFRICAINS</field><field name="code">451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_special" /><field name="parent_id" ref="pcg_45" /></record>
<record id="pcg_452" model="account.account.template"><field name="name">OPÉRATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX</field><field name="code">452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_45" /></record>
<record id="pcg_458" model="account.account.template"><field name="name">ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS À RECEVOIR</field><field name="code">458</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_45" /></record>
<record id="pcg_4581" model="account.account.template"><field name="name">Organismes internationaux, fonds de dotation à recevoir</field><field name="code">4581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_458" /></record>
<record id="pcg_4582" model="account.account.template"><field name="name">Organismes internationaux, subventions à recevoir</field><field name="code">4582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_458" /></record>
<record id="pcg_46" model="account.account.template"><field name="name">ASSOCIÉS ET GROUPE</field><field name="code">46</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_461" model="account.account.template"><field name="name">ASSOCIÉS, OPÉRATIONS SUR LE CAPITAL</field><field name="code">461</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_4611" model="account.account.template"><field name="name">Associés apports en nature</field><field name="code">4611</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4612" model="account.account.template"><field name="name">Associés apports en numéraire</field><field name="code">4612</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4613" model="account.account.template"><field name="name">Actionnaires, capital souscrit appelé non versé</field><field name="code">4613</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4614" model="account.account.template"><field name="name">Associés, capital appelé non versé</field><field name="code">4614</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4615" model="account.account.template"><field name="name">Associés, versements reçus sur augmentation de capital</field><field name="code">4615</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4616" model="account.account.template"><field name="name">Associés, versements anticipés</field><field name="code">4616</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4617" model="account.account.template"><field name="name">Actionnaires défaillants</field><field name="code">4617</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4618" model="account.account.template"><field name="name">Associés, autres apports</field><field name="code">4618</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_4619" model="account.account.template"><field name="name">Associés, capital à rembourser</field><field name="code">4619</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
<record id="pcg_462" model="account.account.template"><field name="name">ASSOCIÉS, COMPTES COURANTS</field><field name="code">462</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_4621" model="account.account.template"><field name="name">Principal</field><field name="code">4621</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_462" /></record>
<record id="pcg_4626" model="account.account.template"><field name="name">Intérêts courus</field><field name="code">4626</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_462" /></record>
<record id="pcg_463" model="account.account.template"><field name="name">ASSOCIÉS, OPÉRATIONS FAITES EN COMMUN</field><field name="code">463</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_465" model="account.account.template"><field name="name">ASSOCIÉS, DIVIDENDES À PAYER</field><field name="code">465</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_466" model="account.account.template"><field name="name">GROUPE, COMPTES COURANTS</field><field name="code">466</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_467" model="account.account.template"><field name="name">ACTIONNAIRES, RESTANT DÛ SUR CAPITAL APPELÉ</field><field name="code">467</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
<record id="pcg_47" model="account.account.template"><field name="name">DÉBITEURS ET CRÉDITEURS DIVERS</field><field name="code">47</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_471" model="account.account.template"><field name="name">COMPTES D'ATTENTE</field><field name="code">471</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_4711" model="account.account.template"><field name="name">Débiteurs divers</field><field name="code">4711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_471" /></record>
<record id="pcg_4712" model="account.account.template"><field name="name">Créditeurs divers</field><field name="code">4712</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_471" /></record>
<record id="pcg_472" model="account.account.template"><field name="name">VERSEMENTS RESTANT À EFFECTUER SUR TITRES NON LIBÉRÉS</field><field name="code">472</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_4726" model="account.account.template"><field name="name">Titres de participation</field><field name="code">4726</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
<record id="pcg_4727" model="account.account.template"><field name="name">Titres immobilisés</field><field name="code">4727</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
<record id="pcg_4728" model="account.account.template"><field name="name">Titres de placement</field><field name="code">4728</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
<record id="pcg_474" model="account.account.template"><field name="name">RÉPARTITION PÉRIODIQUE DES CHARGES ET DES PRODUITS</field><field name="code">474</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_4746" model="account.account.template"><field name="name">Charges</field><field name="code">4746</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_474" /></record>
<record id="pcg_4747" model="account.account.template"><field name="name">Produits</field><field name="code">4747</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_474" /></record>
<record id="pcg_475" model="account.account.template"><field name="name">CRÉANCES SUR TRAVAUX NON ENCORE FACTURABLES</field><field name="code">475</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_476" model="account.account.template"><field name="name">CHARGES CONSTATÉES D'AVANCE</field><field name="code">476</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_477" model="account.account.template"><field name="name">PRODUITS CONSTATÉS D'AVANCE</field><field name="code">477</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_478" model="account.account.template"><field name="name">ÉCARTS DE CONVERSION - ACTIF</field><field name="code">478</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_4781" model="account.account.template"><field name="name">Diminution des créances</field><field name="code">4781</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
<record id="pcg_4782" model="account.account.template"><field name="name">Augmentation des dettes</field><field name="code">4782</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
<record id="pcg_4788" model="account.account.template"><field name="name">Différences compensées par couverture de change</field><field name="code">4788</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
<record id="pcg_479" model="account.account.template"><field name="name">ÉCARTS DE CONVERSION - PASSIF</field><field name="code">479</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
<record id="pcg_4791" model="account.account.template"><field name="name">Augmentation des créances</field><field name="code">4791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
<record id="pcg_4792" model="account.account.template"><field name="name">Diminution des dettes</field><field name="code">4792</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
<record id="pcg_4798" model="account.account.template"><field name="name">Différences compensées par couverture de change</field><field name="code">4798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
<record id="pcg_48" model="account.account.template"><field name="name">CRÉANCES ET DETTES HORS ACTIVITÉS ORDINAIRES (HAO)</field><field name="code">48</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_481" model="account.account.template"><field name="name">FOURNISSEURS D'INVESTISSEMENTS</field><field name="code">481</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_4811" model="account.account.template"><field name="name">Immobilisations incorporelles</field><field name="code">4811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
<record id="pcg_4812" model="account.account.template"><field name="name">Immobilisations corporelles</field><field name="code">4812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
<record id="pcg_4817" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">4817</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
<record id="pcg_4818" model="account.account.template"><field name="name">Factures non parvenues</field><field name="code">4818</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
<record id="pcg_482" model="account.account.template"><field name="name">FOURNISSEURS D'INVESTISSEMENTS, EFFETS À PAYER</field><field name="code">482</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_483" model="account.account.template"><field name="name">DETTES SUR ACQUISITION DE TITRES DE PLACEMENT</field><field name="code">483</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_484" model="account.account.template"><field name="name">AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)</field><field name="code">484</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_485" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><field name="code">485</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_4851" model="account.account.template"><field name="name">En compte</field><field name="code">4851</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
<record id="pcg_4852" model="account.account.template"><field name="name">Effets à recevoir</field><field name="code">4852</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
<record id="pcg_4857" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">4857</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
<record id="pcg_4858" model="account.account.template"><field name="name">Factures à établir</field><field name="code">4858</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
<record id="pcg_486" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">486</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_488" model="account.account.template"><field name="name">AUTRES CRÉANCES HORS ACTIVITÉS ORDINAIRES (H.A.O.)</field><field name="code">488</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
<record id="pcg_49" model="account.account.template"><field name="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS (TIERS)</field><field name="code">49</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
<record id="pcg_490" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES FOURNISSEURS</field><field name="code">490</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_491" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES CLIENTS</field><field name="code">491</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_4911" model="account.account.template"><field name="name">Créances litigieuses</field><field name="code">4911</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_491" /></record>
<record id="pcg_4912" model="account.account.template"><field name="name">Créances douteuses</field><field name="code">4912</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_491" /></record>
<record id="pcg_492" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES PERSONNEL</field><field name="code">492</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_493" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES SOCIAUX</field><field name="code">493</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_494" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><field name="code">494</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_495" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES INTERNATIONAUX</field><field name="code">495</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_496" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ASSOCIÉS ET GROUPE</field><field name="code">496</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_4962" model="account.account.template"><field name="name">Associés, comptes courants</field><field name="code">4962</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
<record id="pcg_4963" model="account.account.template"><field name="name">Associés, opérations faites en commun</field><field name="code">4963</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
<record id="pcg_4966" model="account.account.template"><field name="name">Groupe, comptes courants</field><field name="code">4966</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
<record id="pcg_497" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES DÉBITEURS DIVERS</field><field name="code">497</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_498" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES DE CRÉANCES H.A.O.</field><field name="code">498</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_4981" model="account.account.template"><field name="name">Créances sur cessions d'immobilisations</field><field name="code">4981</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
<record id="pcg_4982" model="account.account.template"><field name="name">Créances sur cessions de titres de placement</field><field name="code">4982</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
<record id="pcg_4983" model="account.account.template"><field name="name">Autres créances H.A.O.</field><field name="code">4983</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
<record id="pcg_499" model="account.account.template"><field name="name">RISQUES PROVISIONNÉS</field><field name="code">499</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
<record id="pcg_4991" model="account.account.template"><field name="name">Sur opérations d'exploitation</field><field name="code">4991</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_499" /></record>
<record id="pcg_4998" model="account.account.template"><field name="name">Sur opérations H.A.O.</field><field name="code">4998</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_499" /></record>
<record id="pcg_50" model="account.account.template"><field name="name">TITRES DE PLACEMENT</field><field name="code">50</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_501" model="account.account.template"><field name="name">TITRES DU TRÉSOR ET BONS DE CAISSE À COURT TERME</field><field name="code">501</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_5011" model="account.account.template"><field name="name">Titres du Trésor à court terme</field><field name="code">5011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
<record id="pcg_5012" model="account.account.template"><field name="name">Titres d'organismes financiers</field><field name="code">5012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
<record id="pcg_5013" model="account.account.template"><field name="name">Bons de caisse à court terme</field><field name="code">5013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
<record id="pcg_502" model="account.account.template"><field name="name">ACTIONS</field><field name="code">502</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_5021" model="account.account.template"><field name="name">Actions propres</field><field name="code">5021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
<record id="pcg_5022" model="account.account.template"><field name="name">Actions cotées</field><field name="code">5022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
<record id="pcg_5023" model="account.account.template"><field name="name">Actions non cotées</field><field name="code">5023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
<record id="pcg_5024" model="account.account.template"><field name="name">Actions démembrées (certificats d'investissement ; droits de vote)</field><field name="code">5024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
<record id="pcg_5025" model="account.account.template"><field name="name">Autres titres conférant un droit de propriété</field><field name="code">5025</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
<record id="pcg_503" model="account.account.template"><field name="name">OBLIGATIONS</field><field name="code">503</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_5031" model="account.account.template"><field name="name">Obligations émises par la société et rachetées par elle</field><field name="code">5031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
<record id="pcg_5032" model="account.account.template"><field name="name">Obligations cotées</field><field name="code">5032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
<record id="pcg_5033" model="account.account.template"><field name="name">Obligations non cotées</field><field name="code">5033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
<record id="pcg_5035" model="account.account.template"><field name="name">Autres titres conférant un droit de créance</field><field name="code">5035</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
<record id="pcg_504" model="account.account.template"><field name="name">BONS DE SOUSCRIPTION</field><field name="code">504</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_5042" model="account.account.template"><field name="name">Bons de souscription d'actions</field><field name="code">5042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_504" /></record>
<record id="pcg_5043" model="account.account.template"><field name="name">Bons de souscription d'obligations</field><field name="code">5043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_504" /></record>
<record id="pcg_505" model="account.account.template"><field name="name">TITRES NÉGOCIABLES HORS REGION</field><field name="code">505</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_506" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">506</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_5061" model="account.account.template"><field name="name">Titres du Trésor et bons de caisse à court terme</field><field name="code">5061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
<record id="pcg_5062" model="account.account.template"><field name="name">Actions</field><field name="code">5062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
<record id="pcg_5063" model="account.account.template"><field name="name">Obligations</field><field name="code">5063</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
<record id="pcg_508" model="account.account.template"><field name="name">AUTRES VALEURS ASSIMILÉES</field><field name="code">508</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
<record id="pcg_51" model="account.account.template"><field name="name">VALEURS À ENCAISSER</field><field name="code">51</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_511" model="account.account.template"><field name="name">EFFETS À ENCAISSER</field><field name="code">511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_512" model="account.account.template"><field name="name">EFFETS À L'ENCAISSEMENT</field><field name="code">512</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_513" model="account.account.template"><field name="name">CHÈQUES À ENCAISSER</field><field name="code">513</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_514" model="account.account.template"><field name="name">CHÈQUES À L'ENCAISSEMENT</field><field name="code">514</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_515" model="account.account.template"><field name="name">CARTES DE CRÉDIT À ENCAISSER</field><field name="code">515</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_518" model="account.account.template"><field name="name">AUTRES VALEURS À L'ENCAISSEMENT</field><field name="code">518</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
<record id="pcg_5181" model="account.account.template"><field name="name">Warrants</field><field name="code">5181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
<record id="pcg_5182" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">5182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
<record id="pcg_5185" model="account.account.template"><field name="name">Chèques de voyage</field><field name="code">5185</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
<record id="pcg_5186" model="account.account.template"><field name="name">Coupons échus</field><field name="code">5186</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
<record id="pcg_5187" model="account.account.template"><field name="name">Intérêts échus des obligations</field><field name="code">5187</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
<record id="pcg_52" model="account.account.template"><field name="name">BANQUES</field><field name="code">52</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_521" model="account.account.template"><field name="name">BANQUES LOCALES</field><field name="code">521</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
<record id="pcg_5211" model="account.account.template"><field name="name">BANQUES X</field><field name="code">5211</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_521" /></record>
<record id="pcg_5212" model="account.account.template"><field name="name">BANQUE Y</field><field name="code">5212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_521" /></record>
<record id="pcg_522" model="account.account.template"><field name="name">BANQUES AUTRES ÉTATS REGION</field><field name="code">522</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
<record id="pcg_523" model="account.account.template"><field name="name">BANQUES AUTRES ETATS ZONE MONETAIRE</field><field name="code">523</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
<record id="pcg_524" model="account.account.template"><field name="name">BANQUES HORS ZONE MONETAIRE</field><field name="code">524</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
<record id="pcg_526" model="account.account.template"><field name="name">BANQUES, INTERETS COURUS</field><field name="code">526</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
<record id="pcg_53" model="account.account.template"><field name="name">ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><field name="code">53</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_531" model="account.account.template"><field name="name">CHÈQUES POSTAUX</field><field name="code">531</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
<record id="pcg_532" model="account.account.template"><field name="name">TRÉSOR</field><field name="code">532</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
<record id="pcg_533" model="account.account.template"><field name="name">SOCIÉTÉS DE GESTION ET D'INTERMÉDIATION (S.G.I.)</field><field name="code">533</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
<record id="pcg_536" model="account.account.template"><field name="name">ETABLISSEMENTS FINANCIERS, INTERETS COURUS</field><field name="code">536</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
<record id="pcg_538" model="account.account.template"><field name="name">AUTRES ORGANISMES FINANCIERS</field><field name="code">538</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
<record id="pcg_54" model="account.account.template"><field name="name">INSTRUMENTS DE TRÉSORERIE</field><field name="code">54</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_541" model="account.account.template"><field name="name">OPTIONS DE TAUX D'INTÉRÊT</field><field name="code">541</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
<record id="pcg_542" model="account.account.template"><field name="name">OPTIONS DE TAUX DE CHANGE</field><field name="code">542</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
<record id="pcg_543" model="account.account.template"><field name="name">OPTIONS DE TAUX BOURSIERS</field><field name="code">543</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
<record id="pcg_544" model="account.account.template"><field name="name">INSTRUMENTS DE MARCHÉS À TERME</field><field name="code">544</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
<record id="pcg_545" model="account.account.template"><field name="name">AVOIRS D'OR ET AUTRES MÉTAUX PRÉCIEUX ()</field><field name="code">545</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
<record id="pcg_56" model="account.account.template"><field name="name">BANQUES, CRÉDITS DE TRÉSORERIE ET D'ESCOMPTE</field><field name="code">56</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_561" model="account.account.template"><field name="name">CRÉDITS DE TRÉSORERIE</field><field name="code">561</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
<record id="pcg_564" model="account.account.template"><field name="name">ESCOMPTE DE CRÉDITS DE CAMPAGNE</field><field name="code">564</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
<record id="pcg_565" model="account.account.template"><field name="name">ESCOMPTE DE CRÉDITS ORDINAIRES</field><field name="code">565</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
<record id="pcg_566" model="account.account.template"><field name="name">BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS</field><field name="code">566</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
<record id="pcg_57" model="account.account.template"><field name="name">CAISSE</field><field name="code">57</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_571" model="account.account.template"><field name="name">CAISSE SIÈGE SOCIAL</field><field name="code">571</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
<record id="pcg_5711" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_571" /></record>
<record id="pcg_5712" model="account.account.template"><field name="name">en devises</field><field name="code">5712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_571" /></record>
<record id="pcg_572" model="account.account.template"><field name="name">CAISSE SUCCURSALE A</field><field name="code">572</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
<record id="pcg_5721" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_572" /></record>
<record id="pcg_5722" model="account.account.template"><field name="name">en devises</field><field name="code">5722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_572" /></record>
<record id="pcg_573" model="account.account.template"><field name="name">CAISSE SUCCURSALE B</field><field name="code">573</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
<record id="pcg_5731" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5731</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_573" /></record>
<record id="pcg_5732" model="account.account.template"><field name="name">en devises</field><field name="code">5732</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_573" /></record>
<record id="pcg_58" model="account.account.template"><field name="name">RÉGIES D'AVANCES, ACCRÉDITIFS ET VIREMENTS INTERNES</field><field name="code">58</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_581" model="account.account.template"><field name="name">RÉGIES D'AVANCE</field><field name="code">581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
<record id="pcg_582" model="account.account.template"><field name="name">ACCRÉDITIFS</field><field name="code">582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
<record id="pcg_585" model="account.account.template"><field name="name">VIREMENTS DE FONDS</field><field name="code">585</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
<record id="pcg_588" model="account.account.template"><field name="name">AUTRES VIREMENTS INTERNES</field><field name="code">588</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_58" /></record>
<record id="pcg_59" model="account.account.template"><field name="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS</field><field name="code">59</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
<record id="pcg_590" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES TITRES DE PLACEMENT</field><field name="code">590</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_591" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES TITRES ET VALEURS À ENCAISSER</field><field name="code">591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_592" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES BANQUES</field><field name="code">592</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_593" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><field name="code">593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_594" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES D’INSTRUMENTS DE TRÉSORERIE</field><field name="code">594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_599" model="account.account.template"><field name="name">RISQUES PROVISIONNÉS À CARACTÈRE FINANCIER</field><field name="code">599</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
<record id="pcg_60" model="account.account.template"><field name="name">ACHATS ET VARIATIONS DE STOCKS</field><field name="code">60</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_601" model="account.account.template"><field name="name">ACHATS DE MARCHANDISES</field><field name="code">601</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6011" model="account.account.template"><field name="name">dans la Région</field><field name="code">6011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
<record id="pcg_6012" model="account.account.template"><field name="name">hors Région</field><field name="code">6012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
<record id="pcg_6013" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">6013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
<record id="pcg_6014" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">6014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
<record id="pcg_6019" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6019</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
<record id="pcg_602" model="account.account.template"><field name="name">ACHATS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">602</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6021" model="account.account.template"><field name="name">dans la Région</field><field name="code">6021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
<record id="pcg_6022" model="account.account.template"><field name="name">hors Région</field><field name="code">6022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
<record id="pcg_6023" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">6023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
<record id="pcg_6024" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">6024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
<record id="pcg_6029" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6029</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
<record id="pcg_603" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE BIENS ACHETÉS</field><field name="code">603</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6031" model="account.account.template"><field name="name">Variations des stocks de marchandises</field><field name="code">6031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
<record id="pcg_6032" model="account.account.template"><field name="name">Variations des stocks de matières premières et fournitures liées</field><field name="code">6032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
<record id="pcg_6033" model="account.account.template"><field name="name">Variations des stocks d'autres approvisionnements</field><field name="code">6033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
<record id="pcg_604" model="account.account.template"><field name="name">ACHATS STOCKÉS DE MATIÈRES ET FOURNITURES CONSOMMABLES</field><field name="code">604</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6041" model="account.account.template"><field name="name">Matières consommables</field><field name="code">6041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6042" model="account.account.template"><field name="name">Matières combustibles</field><field name="code">6042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6043" model="account.account.template"><field name="name">Produits d'entretien</field><field name="code">6043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6044" model="account.account.template"><field name="name">Fournitures d'atelier et d'usine</field><field name="code">6044</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6046" model="account.account.template"><field name="name">Fournitures de magasin</field><field name="code">6046</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6047" model="account.account.template"><field name="name">Fournitures de bureau</field><field name="code">6047</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_6049" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6049</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
<record id="pcg_605" model="account.account.template"><field name="name">AUTRES ACHATS</field><field name="code">605</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6051" model="account.account.template"><field name="name">Fournitures non stockables -Eau</field><field name="code">6051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6052" model="account.account.template"><field name="name">Fournitures non stockables - Electricité</field><field name="code">6052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6053" model="account.account.template"><field name="name">Fournitures non stockables – Autres énergies</field><field name="code">6053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6054" model="account.account.template"><field name="name">Fournitures d'entretien non stockables</field><field name="code">6054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6055" model="account.account.template"><field name="name">Fournitures de bureau non stockables</field><field name="code">6055</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6056" model="account.account.template"><field name="name">Achats de petit matériel et outillage</field><field name="code">6056</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6057" model="account.account.template"><field name="name">Achats d'études et prestations de services</field><field name="code">6057</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6058" model="account.account.template"><field name="name">Achats de travaux, matériels et équipements</field><field name="code">6058</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_6059" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6059</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
<record id="pcg_608" model="account.account.template"><field name="name">ACHATS D'EMBALLAGES</field><field name="code">608</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
<record id="pcg_6081" model="account.account.template"><field name="name">Emballages perdus</field><field name="code">6081</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
<record id="pcg_6082" model="account.account.template"><field name="name">Emballages récupérables non identifiables</field><field name="code">6082</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
<record id="pcg_6083" model="account.account.template"><field name="name">Emballages à usage mixte</field><field name="code">6083</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
<record id="pcg_6089" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6089</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
<record id="pcg_61" model="account.account.template"><field name="name">TRANSPORTS</field><field name="code">61</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_611" model="account.account.template"><field name="name">TRANSPORTS SUR ACHATS()</field><field name="code">611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_612" model="account.account.template"><field name="name">TRANSPORTS SUR VENTES</field><field name="code">612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_613" model="account.account.template"><field name="name">TRANSPORTS POUR LE COMPTE DE TIERS</field><field name="code">613</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_614" model="account.account.template"><field name="name">TRANSPORTS DU PERSONNEL</field><field name="code">614</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_616" model="account.account.template"><field name="name">TRANSPORTS DE PLIS</field><field name="code">616</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_618" model="account.account.template"><field name="name">AUTRES FRAIS DE TRANSPORT</field><field name="code">618</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
<record id="pcg_6181" model="account.account.template"><field name="name">Voyages et déplacements</field><field name="code">6181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
<record id="pcg_6182" model="account.account.template"><field name="name">Transports entre établissements ou chantiers</field><field name="code">6182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
<record id="pcg_6183" model="account.account.template"><field name="name">Transports administratifs</field><field name="code">6183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
<record id="pcg_62" model="account.account.template"><field name="name">SERVICES EXTÉRIEURS A</field><field name="code">62</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_621" model="account.account.template"><field name="name">SOUS-TRAITANCE GÉNÉRALE</field><field name="code">621</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_622" model="account.account.template"><field name="name">LOCATIONS ET CHARGES LOCATIVES</field><field name="code">622</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6221" model="account.account.template"><field name="name">Locations de terrains</field><field name="code">6221</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_6222" model="account.account.template"><field name="name">Locations de bâtiments</field><field name="code">6222</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_6223" model="account.account.template"><field name="name">Locations de matériels et outillages</field><field name="code">6223</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_6224" model="account.account.template"><field name="name">Malis sur emballages</field><field name="code">6224</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_6225" model="account.account.template"><field name="name">Locations d'emballages</field><field name="code">6225</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_6228" model="account.account.template"><field name="name">Locations et charges locatives diverses</field><field name="code">6228</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
<record id="pcg_623" model="account.account.template"><field name="name">REDEVANCES DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><field name="code">623</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6232" model="account.account.template"><field name="name">Crédit-bail immobilier</field><field name="code">6232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
<record id="pcg_6233" model="account.account.template"><field name="name">Crédit-bail mobilier</field><field name="code">6233</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
<record id="pcg_6235" model="account.account.template"><field name="name">Contrats assimilés</field><field name="code">6235</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
<record id="pcg_624" model="account.account.template"><field name="name">ENTRETIEN, RÉPARATIONS ET MAINTENANCE</field><field name="code">624</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6241" model="account.account.template"><field name="name">Entretien et réparations des biens immobiliers</field><field name="code">6241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
<record id="pcg_6242" model="account.account.template"><field name="name">Entretien et réparations des biens mobiliers</field><field name="code">6242</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
<record id="pcg_6243" model="account.account.template"><field name="name">Maintenance</field><field name="code">6243</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
<record id="pcg_6248" model="account.account.template"><field name="name">Autres entretiens et réparations</field><field name="code">6248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
<record id="pcg_625" model="account.account.template"><field name="name">PRIMES D'ASSURANCE</field><field name="code">625</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6251" model="account.account.template"><field name="name">Assurances multirisques</field><field name="code">6251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6252" model="account.account.template"><field name="name">Assurances matériel de transport</field><field name="code">6252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6253" model="account.account.template"><field name="name">Assurances risques d'exploitation</field><field name="code">6253</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6254" model="account.account.template"><field name="name">Assurances responsabilité du producteur</field><field name="code">6254</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6255" model="account.account.template"><field name="name">Assurances insolvabilité clients</field><field name="code">6255</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6256" model="account.account.template"><field name="name">Assurances transport sur achats</field><field name="code">6256</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6257" model="account.account.template"><field name="name">Assurances transport sur ventes</field><field name="code">6257</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_6258" model="account.account.template"><field name="name">Autres primes d'assurances</field><field name="code">6258</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
<record id="pcg_626" model="account.account.template"><field name="name">ÉTUDES, RECHERCHES ET DOCUMENTATION</field><field name="code">626</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6261" model="account.account.template"><field name="name">Études et recherches</field><field name="code">6261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
<record id="pcg_6265" model="account.account.template"><field name="name">Documentation générale</field><field name="code">6265</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
<record id="pcg_6266" model="account.account.template"><field name="name">Documentation technique</field><field name="code">6266</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
<record id="pcg_627" model="account.account.template"><field name="name">PUBLICITÉ, PUBLICATIONS, RELATIONS PUBLIQUES</field><field name="code">627</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6271" model="account.account.template"><field name="name">Annonces, insertions</field><field name="code">6271</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6272" model="account.account.template"><field name="name">Catalogues, imprimés publicitaires</field><field name="code">6272</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6273" model="account.account.template"><field name="name">Échantillons</field><field name="code">6273</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6274" model="account.account.template"><field name="name">Foires et expositions</field><field name="code">6274</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6275" model="account.account.template"><field name="name">Publications</field><field name="code">6275</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6276" model="account.account.template"><field name="name">Cadeaux à la clientèle</field><field name="code">6276</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6277" model="account.account.template"><field name="name">Frais de colloques, séminaires, conférences</field><field name="code">6277</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_6278" model="account.account.template"><field name="name">Autres charges de publicité et relations publiques</field><field name="code">6278</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
<record id="pcg_628" model="account.account.template"><field name="name">FRAIS DE TÉLÉCOMMUNICATIONS</field><field name="code">628</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
<record id="pcg_6281" model="account.account.template"><field name="name">Frais de téléphone</field><field name="code">6281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
<record id="pcg_6282" model="account.account.template"><field name="name">Frais de télex</field><field name="code">6282</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
<record id="pcg_6283" model="account.account.template"><field name="name">Frais de télécopie</field><field name="code">6283</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
<record id="pcg_6288" model="account.account.template"><field name="name">Autres frais de télécommunications</field><field name="code">6288</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
<record id="pcg_63" model="account.account.template"><field name="name">SERVICES EXTÉRIEURS B</field><field name="code">63</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_631" model="account.account.template"><field name="name">FRAIS BANCAIRES</field><field name="code">631</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6311" model="account.account.template"><field name="name">Frais sur titres (achat, vente, garde)</field><field name="code">6311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_6312" model="account.account.template"><field name="name">Frais sur effets</field><field name="code">6312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_6313" model="account.account.template"><field name="name">Location de coffres</field><field name="code">6313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_6315" model="account.account.template"><field name="name">Commissions sur cartes de crédit</field><field name="code">6315</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_6316" model="account.account.template"><field name="name">Frais d'émission d'emprunts</field><field name="code">6316</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_6318" model="account.account.template"><field name="name">Autres frais bancaires</field><field name="code">6318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
<record id="pcg_632" model="account.account.template"><field name="name">RÉMUNÉRATIONS D'INTERMÉDIAIRES ET DE CONSEILS</field><field name="code">632</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6321" model="account.account.template"><field name="name">Commissions et courtages sur achats</field><field name="code">6321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_6322" model="account.account.template"><field name="name">Commissions et courtages sur ventes</field><field name="code">6322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_6323" model="account.account.template"><field name="name">Rémunérations des transitaires</field><field name="code">6323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_6324" model="account.account.template"><field name="name">Honoraires</field><field name="code">6324</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_6325" model="account.account.template"><field name="name">Frais d'actes et de contentieux</field><field name="code">6325</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_6328" model="account.account.template"><field name="name">Divers frais</field><field name="code">6328</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
<record id="pcg_633" model="account.account.template"><field name="name">FRAIS DE FORMATION DU PERSONNEL</field><field name="code">633</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_634" model="account.account.template"><field name="name">REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES</field><field name="code">634</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6342" model="account.account.template"><field name="name">Redevances pour brevets, licences, concessions et droits similaires</field><field name="code">6342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
<record id="pcg_6343" model="account.account.template"><field name="name">Redevances pour logiciels</field><field name="code">6343</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
<record id="pcg_6344" model="account.account.template"><field name="name">Redevances pour marques</field><field name="code">6344</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
<record id="pcg_635" model="account.account.template"><field name="name">COTISATIONS</field><field name="code">635</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6351" model="account.account.template"><field name="name">Cotisations</field><field name="code">6351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_635" /></record>
<record id="pcg_6358" model="account.account.template"><field name="name">Concours divers</field><field name="code">6358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_635" /></record>
<record id="pcg_637" model="account.account.template"><field name="name">RÉMUNÉRATIONS DE PERSONNEL EXTÉRIEUR À L'ENTREPRISE</field><field name="code">637</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6371" model="account.account.template"><field name="name">Personnel intérimaire</field><field name="code">6371</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_637" /></record>
<record id="pcg_6372" model="account.account.template"><field name="name">Personnel détaché ou prêté à l'entreprise</field><field name="code">6372</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_637" /></record>
<record id="pcg_638" model="account.account.template"><field name="name">AUTRES CHARGES EXTERNES</field><field name="code">638</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
<record id="pcg_6381" model="account.account.template"><field name="name">Frais de recrutement du personnel</field><field name="code">6381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
<record id="pcg_6382" model="account.account.template"><field name="name">Frais de déménagement</field><field name="code">6382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
<record id="pcg_6383" model="account.account.template"><field name="name">Réceptions</field><field name="code">6383</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
<record id="pcg_6384" model="account.account.template"><field name="name">Missions</field><field name="code">6384</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
<record id="pcg_64" model="account.account.template"><field name="name">IMPÔTS ET TAXES</field><field name="code">64</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_641" model="account.account.template"><field name="name">IMPÔTS ET TAXES DIRECTS</field><field name="code">641</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
<record id="pcg_6411" model="account.account.template"><field name="name">Impôts fonciers et taxes annexes</field><field name="code">6411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_6412" model="account.account.template"><field name="name">Patentes, licences et taxes annexes</field><field name="code">6412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_6413" model="account.account.template"><field name="name">Taxes sur appointements et salaires</field><field name="code">6413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_6414" model="account.account.template"><field name="name">Taxes d'apprentissage</field><field name="code">6414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_6415" model="account.account.template"><field name="name">Formation professionnelle continue</field><field name="code">6415</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_6418" model="account.account.template"><field name="name">Autres impôts et taxes directs</field><field name="code">6418</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
<record id="pcg_645" model="account.account.template"><field name="name">IMPÔTS ET TAXES INDIRECTS</field><field name="code">645</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
<record id="pcg_646" model="account.account.template"><field name="name">DROITS D'ENREGISTREMENT</field><field name="code">646</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
<record id="pcg_6461" model="account.account.template"><field name="name">Droits de mutation</field><field name="code">6461</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
<record id="pcg_6462" model="account.account.template"><field name="name">Droits de timbre</field><field name="code">6462</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
<record id="pcg_6463" model="account.account.template"><field name="name">Taxes sur les véhicules de société</field><field name="code">6463</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
<record id="pcg_6464" model="account.account.template"><field name="name">Vignettes</field><field name="code">6464</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
<record id="pcg_6468" model="account.account.template"><field name="name">Autres droits</field><field name="code">6468</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
<record id="pcg_647" model="account.account.template"><field name="name">PÉNALITÉS ET AMENDES FISCALES</field><field name="code">647</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
<record id="pcg_6471" model="account.account.template"><field name="name">Pénalités d'assiette, impôts directs</field><field name="code">6471</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
<record id="pcg_6472" model="account.account.template"><field name="name">Pénalités d'assiette, impôts indirects</field><field name="code">6472</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
<record id="pcg_6473" model="account.account.template"><field name="name">Pénalités de recouvrement, impôts directs</field><field name="code">6473</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
<record id="pcg_6474" model="account.account.template"><field name="name">Pénalités de recouvrement, impôts indirects</field><field name="code">6474</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
<record id="pcg_6478" model="account.account.template"><field name="name">Autres amendes pénales et fiscales</field><field name="code">6478</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
<record id="pcg_648" model="account.account.template"><field name="name">AUTRES IMPÔTS ET TAXES</field><field name="code">648</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
<record id="pcg_65" model="account.account.template"><field name="name">AUTRES CHARGES</field><field name="code">65</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_651" model="account.account.template"><field name="name">PERTES SUR CRÉANCES CLIENTS ET AUTRES DÉBITEURS</field><field name="code">651</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_6511" model="account.account.template"><field name="name">Clients</field><field name="code">6511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_651" /></record>
<record id="pcg_6515" model="account.account.template"><field name="name">Autres débiteurs</field><field name="code">6515</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_651" /></record>
<record id="pcg_652" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><field name="code">652</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_6521" model="account.account.template"><field name="name">Quote-part transférée de bénéfices (comptabilité du gérant)</field><field name="code">6521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_652" /></record>
<record id="pcg_6525" model="account.account.template"><field name="name">Pertes imputées par transfert (comptabilité des associés non gérants)</field><field name="code">6525</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_652" /></record>
<record id="pcg_653" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT ANNULÉE SUR EXÉCUTION PARTIELLE DE CONTRATS PLURI-EXERCICES</field><field name="code">653</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_654" model="account.account.template"><field name="name">VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS</field><field name="code">654</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_658" model="account.account.template"><field name="name">CHARGES DIVERSES</field><field name="code">658</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_6581" model="account.account.template"><field name="name">Jetons de présence et autres rémunérations d'administrateurs</field><field name="code">6581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
<record id="pcg_6582" model="account.account.template"><field name="name">Dons</field><field name="code">6582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
<record id="pcg_6583" model="account.account.template"><field name="name">Mécénat</field><field name="code">6583</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
<record id="pcg_659" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES D'EXPLOITATION</field><field name="code">659</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
<record id="pcg_6591" model="account.account.template"><field name="name">sur risques à court terme</field><field name="code">6591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
<record id="pcg_6593" model="account.account.template"><field name="name">sur stocks</field><field name="code">6593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
<record id="pcg_6594" model="account.account.template"><field name="name">sur créances</field><field name="code">6594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
<record id="pcg_6598" model="account.account.template"><field name="name">Autres charges provisionnées</field><field name="code">6598</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
<record id="pcg_66" model="account.account.template"><field name="name">CHARGES DE PERSONNEL</field><field name="code">66</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_661" model="account.account.template"><field name="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NATIONAL</field><field name="code">661</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6611" model="account.account.template"><field name="name">Appointements salaires et commissions</field><field name="code">6611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6612" model="account.account.template"><field name="name">Primes et gratifications</field><field name="code">6612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6613" model="account.account.template"><field name="name">Congés payés</field><field name="code">6613</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6614" model="account.account.template"><field name="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><field name="code">6614</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6615" model="account.account.template"><field name="name">Indemnités de maladie versées aux travailleurs</field><field name="code">6615</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6616" model="account.account.template"><field name="name">Supplément familial</field><field name="code">6616</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6617" model="account.account.template"><field name="name">Avantages en nature</field><field name="code">6617</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_6618" model="account.account.template"><field name="name">Autres rémunérations directes</field><field name="code">6618</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
<record id="pcg_662" model="account.account.template"><field name="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NON NATIONAL</field><field name="code">662</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6621" model="account.account.template"><field name="name">Appointements salaires et commissions</field><field name="code">6621</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6622" model="account.account.template"><field name="name">Primes et gratifications</field><field name="code">6622</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6623" model="account.account.template"><field name="name">Congés payés</field><field name="code">6623</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6624" model="account.account.template"><field name="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><field name="code">6624</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6625" model="account.account.template"><field name="name">Indemnités de maladie versées aux travailleurs</field><field name="code">6625</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6626" model="account.account.template"><field name="name">Supplément familial</field><field name="code">6626</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6627" model="account.account.template"><field name="name">Avantages en nature</field><field name="code">6627</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_6628" model="account.account.template"><field name="name">Autres rémunérations directes</field><field name="code">6628</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
<record id="pcg_663" model="account.account.template"><field name="name">INDEMNITÉS FORFAITAIRES VERSÉES AU PERSONNEL</field><field name="code">663</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6631" model="account.account.template"><field name="name">Indemnités de logement</field><field name="code">6631</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
<record id="pcg_6632" model="account.account.template"><field name="name">Indemnités de représentation</field><field name="code">6632</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
<record id="pcg_6633" model="account.account.template"><field name="name">Indemnités d'expatriation</field><field name="code">6633</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
<record id="pcg_6638" model="account.account.template"><field name="name">Autres indemnités et avantages divers</field><field name="code">6638</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
<record id="pcg_664" model="account.account.template"><field name="name">CHARGES SOCIALES</field><field name="code">664</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6641" model="account.account.template"><field name="name">Charges sociales sur rémunération du personnel national</field><field name="code">6641</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_664" /></record>
<record id="pcg_6642" model="account.account.template"><field name="name">Charges sociales sur rémunération du personnel non national</field><field name="code">6642</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_664" /></record>
<record id="pcg_666" model="account.account.template"><field name="name">RÉMUNÉRATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL</field><field name="code">666</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6661" model="account.account.template"><field name="name">Rémunération du travail de l'exploitant</field><field name="code">6661</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_666" /></record>
<record id="pcg_6662" model="account.account.template"><field name="name">Charges sociales</field><field name="code">6662</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_666" /></record>
<record id="pcg_667" model="account.account.template"><field name="name">RÉMUNÉRATION TRANSFÉRÉE DE PERSONNEL EXTÉRIEUR</field><field name="code">667</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6671" model="account.account.template"><field name="name">Personnel intérimaire</field><field name="code">6671</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_667" /></record>
<record id="pcg_6672" model="account.account.template"><field name="name">Personnel détaché ou prêté à l’entreprise</field><field name="code">6672</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_667" /></record>
<record id="pcg_668" model="account.account.template"><field name="name">AUTRES CHARGES SOCIALES</field><field name="code">668</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
<record id="pcg_6681" model="account.account.template"><field name="name">Versements aux Syndicats et Comités d'entreprise, d'établissement</field><field name="code">6681</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
<record id="pcg_6682" model="account.account.template"><field name="name">Versements aux Comités d'hygiène et de sécurité</field><field name="code">6682</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
<record id="pcg_6683" model="account.account.template"><field name="name">Versements aux autres oeuvres sociales</field><field name="code">6683</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
<record id="pcg_6684" model="account.account.template"><field name="name">Médecine du travail et pharmacie</field><field name="code">6684</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
<record id="pcg_67" model="account.account.template"><field name="name">FRAIS FINANCIERS ET CHARGES ASSIMILÉES</field><field name="code">67</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_671" model="account.account.template"><field name="name">INTÉRÊTS DES EMPRUNTS</field><field name="code">671</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_6711" model="account.account.template"><field name="name">Emprunts obligataires</field><field name="code">6711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
<record id="pcg_6712" model="account.account.template"><field name="name">Emprunts auprès des établissements de crédit</field><field name="code">6712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
<record id="pcg_6713" model="account.account.template"><field name="name">Dettes liées à des participations</field><field name="code">6713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
<record id="pcg_672" model="account.account.template"><field name="name">INTÉRÊTS DANS LOYERS DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><field name="code">672</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_6721" model="account.account.template"><field name="name">Intérêts dans loyers de crédit-bail immobilier</field><field name="code">6721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
<record id="pcg_6722" model="account.account.template"><field name="name">Intérêts dans loyers de crédit-bail mobilier</field><field name="code">6722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
<record id="pcg_6723" model="account.account.template"><field name="name">Intérêts dans loyers des autres contrats</field><field name="code">6723</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
<record id="pcg_673" model="account.account.template"><field name="name">ESCOMPTES ACCORDÉS</field><field name="code">673</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_674" model="account.account.template"><field name="name">AUTRES INTÉRÊTS</field><field name="code">674</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_6741" model="account.account.template"><field name="name">Avances reçues et dépôts créditeurs</field><field name="code">6741</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_6742" model="account.account.template"><field name="name">Comptes courants bloqués</field><field name="code">6742</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_6743" model="account.account.template"><field name="name">Intérêts sur obligations cautionnées</field><field name="code">6743</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_6744" model="account.account.template"><field name="name">Intérêts sur dettes commerciales</field><field name="code">6744</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_6745" model="account.account.template"><field name="name">Intérêts bancaires et sur opérations de trésorerie et d’escompte</field><field name="code">6745</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_6748" model="account.account.template"><field name="name">Intérêts sur dettes diverses</field><field name="code">6748</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
<record id="pcg_675" model="account.account.template"><field name="name">ESCOMPTES DES EFFETS DE COMMERCE</field><field name="code">675</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_676" model="account.account.template"><field name="name">PERTES DE CHANGE</field><field name="code">676</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_677" model="account.account.template"><field name="name">PERTES SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">677</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_678" model="account.account.template"><field name="name">PERTES SUR RISQUES FINANCIERS</field><field name="code">678</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_6781" model="account.account.template"><field name="name">sur rentes viagères</field><field name="code">6781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
<record id="pcg_6782" model="account.account.template"><field name="name">sur opérations financières</field><field name="code">6782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
<record id="pcg_6784" model="account.account.template"><field name="name">sur instruments de trésorerie</field><field name="code">6784</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
<record id="pcg_679" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES FINANCIÈRES</field><field name="code">679</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
<record id="pcg_6791" model="account.account.template"><field name="name">sur risques financiers</field><field name="code">6791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
<record id="pcg_6795" model="account.account.template"><field name="name">sur titres de placement</field><field name="code">6795</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
<record id="pcg_6798" model="account.account.template"><field name="name">Autres charges provisionnées financières</field><field name="code">6798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
<record id="pcg_68" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS</field><field name="code">68</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_681" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION</field><field name="code">681</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_68" /></record>
<record id="pcg_6811" model="account.account.template"><field name="name">Dotations aux amortissements des charges immobilisées</field><field name="code">6811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
<record id="pcg_6812" model="account.account.template"><field name="name">Dotations aux amortissements des immobilisations incorporelles</field><field name="code">6812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
<record id="pcg_6813" model="account.account.template"><field name="name">Dotations aux amortissements des immobilisations corporelles</field><field name="code">6813</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
<record id="pcg_687" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS À CARACTÈRE FINANCIER</field><field name="code">687</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_68" /></record>
<record id="pcg_6872" model="account.account.template"><field name="name">Dotations aux amortissements des primes de remboursement des obligations</field><field name="code">6872</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_687" /></record>
<record id="pcg_6878" model="account.account.template"><field name="name">Autres dotations aux amortissements à caractère financier</field><field name="code">6878</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_687" /></record>
<record id="pcg_69" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS</field><field name="code">69</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
<record id="pcg_691" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS D'EXPLOITATION</field><field name="code">691</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_69" /></record>
<record id="pcg_6911" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">6911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
<record id="pcg_6912" model="account.account.template"><field name="name">pour grosses réparations</field><field name="code">6912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
<record id="pcg_6913" model="account.account.template"><field name="name">pour dépréciation des immobilisations incorporelles</field><field name="code">6913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
<record id="pcg_6914" model="account.account.template"><field name="name">pour dépréciation des immobilisations corporelles</field><field name="code">6914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
<record id="pcg_697" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS FINANCIÈRES</field><field name="code">697</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_69" /></record>
<record id="pcg_6971" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">6971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_697" /></record>
<record id="pcg_6972" model="account.account.template"><field name="name">pour dépréciation des immobilisations financières</field><field name="code">6972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_697" /></record>
<record id="pcg_70" model="account.account.template"><field name="name">VENTES</field><field name="code">70</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_701" model="account.account.template"><field name="name">VENTES DE MARCHANDISES</field><field name="code">701</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7011" model="account.account.template"><field name="name">dans la Région</field><field name="code">7011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
<record id="pcg_7012" model="account.account.template"><field name="name">hors Région</field><field name="code">7012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
<record id="pcg_7013" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
<record id="pcg_7014" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
<record id="pcg_702" model="account.account.template"><field name="name">VENTES DE PRODUITS FINIS</field><field name="code">702</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7021" model="account.account.template"><field name="name">dans la Région</field><field name="code">7021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
<record id="pcg_7022" model="account.account.template"><field name="name">hors Région</field><field name="code">7022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
<record id="pcg_7023" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
<record id="pcg_7024" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
<record id="pcg_703" model="account.account.template"><field name="name">VENTES DE PRODUITS INTERMÉDIAIRES</field><field name="code">703</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7031" model="account.account.template"><field name="name">dans la Région</field><field name="code">7031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
<record id="pcg_7032" model="account.account.template"><field name="name">hors Région</field><field name="code">7032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
<record id="pcg_7033" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
<record id="pcg_7034" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7034</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
<record id="pcg_704" model="account.account.template"><field name="name">VENTES DE PRODUITS RÉSIDUELS</field><field name="code">704</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7041" model="account.account.template"><field name="name">dans la Région</field><field name="code">7041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
<record id="pcg_7042" model="account.account.template"><field name="name">hors Région</field><field name="code">7042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
<record id="pcg_7043" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
<record id="pcg_7044" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7044</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
<record id="pcg_705" model="account.account.template"><field name="name">TRAVAUX FACTURÉS</field><field name="code">705</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7051" model="account.account.template"><field name="name">dans la Région</field><field name="code">7051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
<record id="pcg_7052" model="account.account.template"><field name="name">hors Région</field><field name="code">7052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
<record id="pcg_7053" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
<record id="pcg_7054" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
<record id="pcg_706" model="account.account.template"><field name="name">SERVICES VENDUS</field><field name="code">706</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7061" model="account.account.template"><field name="name">dans la Région</field><field name="code">7061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
<record id="pcg_7062" model="account.account.template"><field name="name">hors Région</field><field name="code">7062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
<record id="pcg_7063" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7063</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
<record id="pcg_7064" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7064</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
<record id="pcg_707" model="account.account.template"><field name="name">PRODUITS ACCESSOIRES</field><field name="code">707</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
<record id="pcg_7071" model="account.account.template"><field name="name">Ports, emballages perdus et autres frais facturés</field><field name="code">7071</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7072" model="account.account.template"><field name="name">Commissions et courtages</field><field name="code">7072</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7073" model="account.account.template"><field name="name">Locations</field><field name="code">7073</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7074" model="account.account.template"><field name="name">Bonis sur reprises et cessions d'emballages</field><field name="code">7074</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7075" model="account.account.template"><field name="name">Mise à disposition de personnel</field><field name="code">7075</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7076" model="account.account.template"><field name="name">Redevances pour brevets, logiciels, marques et droits similaires</field><field name="code">7076</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7077" model="account.account.template"><field name="name">Services exploités dans l'intérêt du personnel</field><field name="code">7077</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_7078" model="account.account.template"><field name="name">Autres produits accessoires</field><field name="code">7078</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
<record id="pcg_71" model="account.account.template"><field name="name">SUBVENTIONS D'EXPLOITATION</field><field name="code">71</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_711" model="account.account.template"><field name="name">SUR PRODUITS À L'EXPORTATION</field><field name="code">711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
<record id="pcg_712" model="account.account.template"><field name="name">SUR PRODUITS À L'IMPORTATION</field><field name="code">712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
<record id="pcg_713" model="account.account.template"><field name="name">SUR PRODUITS DE PÉRÉQUATION</field><field name="code">713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
<record id="pcg_718" model="account.account.template"><field name="name">AUTRES SUBVENTIONS D'EXPLOITATION</field><field name="code">718</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
<record id="pcg_7181" model="account.account.template"><field name="name">Versées par l'État et les collectivités publiques</field><field name="code">7181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
<record id="pcg_7182" model="account.account.template"><field name="name">Versées par les organismes internationaux</field><field name="code">7182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
<record id="pcg_7183" model="account.account.template"><field name="name">Versées par des tiers</field><field name="code">7183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
<record id="pcg_72" model="account.account.template"><field name="name">PRODUCTION IMMOBILISÉE</field><field name="code">72</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_721" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
<record id="pcg_722" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
<record id="pcg_726" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">726</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
<record id="pcg_73" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS</field><field name="code">73</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_734" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS EN COURS</field><field name="code">734</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
<record id="pcg_7341" model="account.account.template"><field name="name">Produits en cours</field><field name="code">7341</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_734" /></record>
<record id="pcg_7342" model="account.account.template"><field name="name">Travaux en cours</field><field name="code">7342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_734" /></record>
<record id="pcg_735" model="account.account.template"><field name="name">VARIATIONS DES EN-COURS DE SERVICES</field><field name="code">735</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
<record id="pcg_7351" model="account.account.template"><field name="name">Études en cours</field><field name="code">7351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_735" /></record>
<record id="pcg_7352" model="account.account.template"><field name="name">Prestations de services en cours</field><field name="code">7352</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_735" /></record>
<record id="pcg_736" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS FINIS</field><field name="code">736</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
<record id="pcg_737" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">737</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
<record id="pcg_7371" model="account.account.template"><field name="name">Produits intermédiaires</field><field name="code">7371</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_737" /></record>
<record id="pcg_7372" model="account.account.template"><field name="name">Produits résiduels</field><field name="code">7372</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_737" /></record>
<record id="pcg_75" model="account.account.template"><field name="name">AUTRES PRODUITS</field><field name="code">75</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_752" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><field name="code">752</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
<record id="pcg_7521" model="account.account.template"><field name="name">Quote-part transférée de pertes (comptabilité du gérant)</field><field name="code">7521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_752" /></record>
<record id="pcg_7525" model="account.account.template"><field name="name">Bénéfices attribués par transfert (comptabilité des associés non gérants)</field><field name="code">7525</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_752" /></record>
<record id="pcg_753" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR EXÉCUTION PARTIELLE DE CONTRATS PLURIEXERCICES</field><field name="code">753</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
<record id="pcg_754" model="account.account.template"><field name="name">PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS</field><field name="code">754</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
<record id="pcg_758" model="account.account.template"><field name="name">PRODUITS DIVERS</field><field name="code">758</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
<record id="pcg_7581" model="account.account.template"><field name="name">Jetons de présence et autres rémunérations d'administrateurs</field><field name="code">7581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_758" /></record>
<record id="pcg_7582" model="account.account.template"><field name="name">Indemnités d’assurances reçues</field><field name="code">7582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_758" /></record>
<record id="pcg_759" model="account.account.template"><field name="name">REPRISES DE CHARGES PROVISIONNÉES D'EXPLOITATION</field><field name="code">759</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
<record id="pcg_7591" model="account.account.template"><field name="name">sur risques à court terme</field><field name="code">7591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
<record id="pcg_7593" model="account.account.template"><field name="name">sur stocks</field><field name="code">7593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
<record id="pcg_7594" model="account.account.template"><field name="name">sur créances</field><field name="code">7594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
<record id="pcg_7598" model="account.account.template"><field name="name">sur autres charges provisionnées</field><field name="code">7598</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
<record id="pcg_77" model="account.account.template"><field name="name">REVENUS FINANCIERS ET PRODUITS ASSIMILÉS</field><field name="code">77</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_771" model="account.account.template"><field name="name">INTÉRÊTS DE PRÊTS</field><field name="code">771</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_772" model="account.account.template"><field name="name">REVENUS DE PARTICIPATIONS</field><field name="code">772</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_773" model="account.account.template"><field name="name">ESCOMPTES OBTENUS</field><field name="code">773</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_774" model="account.account.template"><field name="name">REVENUS DE TITRES DE PLACEMENT</field><field name="code">774</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_776" model="account.account.template"><field name="name">GAINS DE CHANGE</field><field name="code">776</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_777" model="account.account.template"><field name="name">GAINS SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">777</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_778" model="account.account.template"><field name="name">GAINS SUR RISQUES FINANCIERS</field><field name="code">778</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_7781" model="account.account.template"><field name="name">sur rentes viagères</field><field name="code">7781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
<record id="pcg_7782" model="account.account.template"><field name="name">sur opérations financières</field><field name="code">7782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
<record id="pcg_7784" model="account.account.template"><field name="name">sur instruments de trésorerie</field><field name="code">7784</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
<record id="pcg_779" model="account.account.template"><field name="name">REPRISES DE CHARGES PROVISIONNÉES FINANCIÈRES</field><field name="code">779</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
<record id="pcg_7791" model="account.account.template"><field name="name">sur risques financiers</field><field name="code">7791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
<record id="pcg_7795" model="account.account.template"><field name="name">sur titres de placement</field><field name="code">7795</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
<record id="pcg_7798" model="account.account.template"><field name="name">autres charges provisionnées financières</field><field name="code">7798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
<record id="pcg_78" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES</field><field name="code">78</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_781" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES D'EXPLOITATION</field><field name="code">781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_78" /></record>
<record id="pcg_787" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES FINANCIERES</field><field name="code">787</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_78" /></record>
<record id="pcg_79" model="account.account.template"><field name="name">REPRISES DE PROVISIONS</field><field name="code">79</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
<record id="pcg_791" model="account.account.template"><field name="name">REPRISES DE PROVISIONS D'EXPLOITATION</field><field name="code">791</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
<record id="pcg_7911" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">7911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
<record id="pcg_7912" model="account.account.template"><field name="name">pour grosses réparations</field><field name="code">7912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
<record id="pcg_7913" model="account.account.template"><field name="name">pour dépréciation des immobilisations incorporelles</field><field name="code">7913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
<record id="pcg_7914" model="account.account.template"><field name="name">pour dépréciation des immobilisations corporelles</field><field name="code">7914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
<record id="pcg_797" model="account.account.template"><field name="name">REPRISES DE PROVISIONS FINANCIÈRES</field><field name="code">797</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
<record id="pcg_7971" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">7971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_797" /></record>
<record id="pcg_7972" model="account.account.template"><field name="name">pour dépréciation des immobilisations financières</field><field name="code">7972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_797" /></record>
<record id="pcg_798" model="account.account.template"><field name="name">REPRISES D'AMORTISSEMENTS</field><field name="code">798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
<record id="pcg_81" model="account.account.template"><field name="name">VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS</field><field name="code">81</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_811" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
<record id="pcg_812" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
<record id="pcg_816" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">816</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
<record id="pcg_82" model="account.account.template"><field name="name">PRODUITS DES CESSIONS D'IMMOBILISATIONS</field><field name="code">82</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_821" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">821</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
<record id="pcg_822" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">822</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
<record id="pcg_826" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">826</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
<record id="pcg_83" model="account.account.template"><field name="name">CHARGES HORS ACTIVITÉS ORDINAIRES</field><field name="code">83</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_831" model="account.account.template"><field name="name">CHARGES H.A.O. CONSTATÉES</field><field name="code">831</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
<record id="pcg_834" model="account.account.template"><field name="name">PERTES SUR CRÉANCES H.A.O.</field><field name="code">834</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
<record id="pcg_835" model="account.account.template"><field name="name">DONS ET LIBÉRALITÉS ACCORDÉS</field><field name="code">835</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
<record id="pcg_836" model="account.account.template"><field name="name">ABANDONS DE CRÉANCES CONSENTIS</field><field name="code">836</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
<record id="pcg_839" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES H.A.O.</field><field name="code">839</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
<record id="pcg_84" model="account.account.template"><field name="name">PRODUITS HORS ACTIVITÉS ORDINAIRES</field><field name="code">84</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_841" model="account.account.template"><field name="name">PRODUITS H.A.O CONSTATÉS</field><field name="code">841</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
<record id="pcg_845" model="account.account.template"><field name="name">DONS ET LIBÉRALITÉS OBTENUS</field><field name="code">845</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
<record id="pcg_846" model="account.account.template"><field name="name">ABANDONS DE CRÉANCES OBTENUS</field><field name="code">846</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
<record id="pcg_848" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES H.A.O</field><field name="code">848</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
<record id="pcg_849" model="account.account.template"><field name="name">REPRISES DES CHARGES PROVISIONNÉES H.A.O.</field><field name="code">849</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
<record id="pcg_85" model="account.account.template"><field name="name">DOTATIONS HORS ACTIVITÉS ORDINAIRES</field><field name="code">85</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_851" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS RÉGLEMENTÉES</field><field name="code">851</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
<record id="pcg_852" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS H.A.O.</field><field name="code">852</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
<record id="pcg_853" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><field name="code">853</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
<record id="pcg_854" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><field name="code">854</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
<record id="pcg_858" model="account.account.template"><field name="name">AUTRES DOTATIONS H.A.O.</field><field name="code">858</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
<record id="pcg_86" model="account.account.template"><field name="name">REPRISES HORS ACTIVITÉS ORDINAIRES</field><field name="code">86</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_861" model="account.account.template"><field name="name">REPRISES DE PROVISIONS RÉGLEMENTÉES</field><field name="code">861</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_862" model="account.account.template"><field name="name">REPRISES D’AMORTISSEMENTS</field><field name="code">862</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_863" model="account.account.template"><field name="name">REPRISES DE PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><field name="code">863</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_864" model="account.account.template"><field name="name">REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><field name="code">864</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_865" model="account.account.template"><field name="name">REPRISES DE SUBVENTIONS D’INVESTISSEMENT</field><field name="code">865</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_868" model="account.account.template"><field name="name">AUTRES REPRISES H.A.O.</field><field name="code">868</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
<record id="pcg_87" model="account.account.template"><field name="name">PARTICIPATION DES TRAVAILLEURS</field><field name="code">87</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_871" model="account.account.template"><field name="name">PARTICIPATION LÉGALE AUX BÉNÉFICES</field><field name="code">871</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
<record id="pcg_874" model="account.account.template"><field name="name">PARTICIPATION CONTRACTUELLE AUX BÉNÉFICES</field><field name="code">874</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
<record id="pcg_878" model="account.account.template"><field name="name">AUTRES PARTICIPATIONS</field><field name="code">878</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
<record id="pcg_88" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUILIBRE</field><field name="code">88</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_881" model="account.account.template"><field name="name">ÉTAT</field><field name="code">881</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
<record id="pcg_884" model="account.account.template"><field name="name">COLLECTIVITÉS PUBLIQUES</field><field name="code">884</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
<record id="pcg_886" model="account.account.template"><field name="name">GROUPE</field><field name="code">886</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
<record id="pcg_888" model="account.account.template"><field name="name">AUTRES</field><field name="code">888</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
<record id="pcg_89" model="account.account.template"><field name="name">IMPÔTS SUR LE RÉSULTAT</field><field name="code">89</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
<record id="pcg_891" model="account.account.template"><field name="name">IMPÔTS SUR LES BÉNÉFICES DE L'EXERCICE</field><field name="code">891</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
<record id="pcg_8911" model="account.account.template"><field name="name">Activités exercées dans l'État</field><field name="code">8911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
<record id="pcg_8912" model="account.account.template"><field name="name">Activités exercées dans les autres États de la Région</field><field name="code">8912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
<record id="pcg_8913" model="account.account.template"><field name="name">Activités exercées hors Région</field><field name="code">8913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
<record id="pcg_892" model="account.account.template"><field name="name">RAPPEL D'IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><field name="code">892</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
<record id="pcg_895" model="account.account.template"><field name="name">IMPÔT MINIMUM FORFAITAIRE (I.M.F.)</field><field name="code">895</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
<record id="pcg_899" model="account.account.template"><field name="name">DÉGRÈVEMENTS ET ANNULATIONS D’IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><field name="code">899</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
<record id="pcg_8991" model="account.account.template"><field name="name">Dégrèvements</field><field name="code">8991</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_899" /></record>
<record id="pcg_8994" model="account.account.template"><field name="name">Annulations pour pertes rétroactives</field><field name="code">8994</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_899" /></record>
<record id="pcg_90" model="account.account.template">
    <field name="name">ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORDÉS</field>
    <field name="code">9</field>
    <field name="type">view</field>
    <field name="user_type" ref="l10n_syscohada.account_type_special" />
    <field name="parent_id" ref="pcg_classe_9" />
</record>
    <record id="pcg_901" model="account.account.template">
        <field name="name">ENGAGEMENTS DE FINANCEMENT OBTENUS</field>
        <field name="code">901</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9011" model="account.account.template">
        <field name="name">Crédits confirmés obtenus</field>
        <field name="code">9011</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_901" />
    </record>
    <record id="pcg_9012" model="account.account.template">
        <field name="name">Emprunts restant à encaisser</field>
        <field name="code">9012</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_901" />
    </record>
    <record id="pcg_9013" model="account.account.template">
        <field name="name">Facilités de financement renouvelables</field>
        <field name="code">9013</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_901" />
    </record>
    <record id="pcg_9014" model="account.account.template">
        <field name="name"> Facilités d'émission</field>
        <field name="code">9014</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_901" />
    </record>
    <record id="pcg_9018" model="account.account.template">
        <field name="name">Autres engagements de financement obtenus</field>
        <field name="code">9018</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_901" />
    </record>
    <record id="pcg_902" model="account.account.template">
        <field name="name">ENGAGEMENTS DE GARANTIE OBTENUS</field>
        <field name="code">902</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9021" model="account.account.template">
        <field name="name">Avals obtenus</field>
        <field name="code">9021</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_902" />
    </record>
    <record id="pcg_9022" model="account.account.template">
        <field name="name">Cautions, garanties obtenues</field>
        <field name="code">9022</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_902" />
    </record>
    <record id="pcg_9023" model="account.account.template">
        <field name="name">Hypothèques obtenues</field>
        <field name="code">9023</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_902" />
    </record>
    <record id="pcg_9024" model="account.account.template">
        <field name="name">Effets endossés par des tiers</field>
        <field name="code">9024</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_902" />
    </record>
    <record id="pcg_9028" model="account.account.template">
        <field name="name">Autres garanties obtenues</field>
        <field name="code">9028</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_902" />
    </record>
    <record id="pcg_903" model="account.account.template">
        <field name="name">ENGAGEMENTS RÉCIPROQUES</field>
        <field name="code">903</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9031" model="account.account.template">
        <field name="name">Achats de marchandises à terme</field>
        <field name="code">9031</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_903" />
    </record>
    <record id="pcg_9032" model="account.account.template">
        <field name="name">Achats à terme de devises</field>
        <field name="code">9032</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_903" />
    </record>
    <record id="pcg_9033" model="account.account.template">
        <field name="name">Commandes fermes des clients</field>
        <field name="code">9033</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_903" />
    </record>
    <record id="pcg_9038" model="account.account.template">
        <field name="name">Autres engagements réciproques</field>
        <field name="code">9038</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_903" />
    </record>
    <record id="pcg_904" model="account.account.template">
        <field name="name">AUTRES ENGAGEMENTS OBTENUS</field>
        <field name="code">904</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9041" model="account.account.template">
        <field name="name">Abandons de créances conditionnels</field>
        <field name="code">9041</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_904" />
    </record>
    <record id="pcg_9043" model="account.account.template">
        <field name="name">Ventes avec clause de réserve de propriété</field>
        <field name="code">9043</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_904" />
    </record>
    <record id="pcg_9048" model="account.account.template">
        <field name="name">Divers engagements obtenus</field>
        <field name="code">9048</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_904" />
    </record>
    <record id="pcg_905" model="account.account.template">
        <field name="name">ENGAGEMENTS DE FINANCEMENT ACCORDÉS</field>
        <field name="code">905</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9051" model="account.account.template">
        <field name="name">Crédits accordés non décaissés</field>
        <field name="code">9051</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_905" />
    </record>
    <record id="pcg_9058" model="account.account.template">
        <field name="name">Autres engagements de financement accordés</field>
        <field name="code">9058</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_905" />
    </record>
    <record id="pcg_906" model="account.account.template">
        <field name="name">ENGAGEMENTS DE GARANTIE ACCORDÉS</field>
        <field name="code">906</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9061" model="account.account.template">
        <field name="name">Avals accordés</field>
        <field name="code">9061</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_906" />
    </record>
    <record id="pcg_9062" model="account.account.template">
        <field name="name">Cautions, garanties accordées</field>
        <field name="code">9062</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_906" />
    </record>
    <record id="pcg_9063" model="account.account.template">
        <field name="name">Hypothèques accordées</field>
        <field name="code">9063</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_906" />
    </record>
    <record id="pcg_9064" model="account.account.template">
        <field name="name">Effets endossés par l'entreprise</field>
        <field name="code">9064</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_906" />
    </record>
    <record id="pcg_9068" model="account.account.template">
        <field name="name">Autres garanties accordées</field>
        <field name="code">9068</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_906" />
    </record>
    <record id="pcg_907" model="account.account.template">
        <field name="name">ENGAGEMENTS RÉCIPROQUES</field>
        <field name="code">907</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9071" model="account.account.template">
        <field name="name">Ventes de marchandises à terme</field>
        <field name="code">9071</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_907" />
    </record>
    <record id="pcg_9072" model="account.account.template">
        <field name="name">Ventes à terme de devises</field>
        <field name="code">9072</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_907" />
    </record>
    <record id="pcg_9073" model="account.account.template">
        <field name="name">Commandes fermes aux fournisseurs</field>
        <field name="code">9073</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_907" />
    </record>
    <record id="pcg_9078" model="account.account.template">
        <field name="name">Autres engagements réciproques</field>
        <field name="code">9078</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_907" />
    </record>
    <record id="pcg_908" model="account.account.template">
        <field name="name">AUTRES ENGAGEMENTS ACCORDÉS</field>
        <field name="code">908</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_90" />
    </record>
    <record id="pcg_9081" model="account.account.template">
        <field name="name">Annulations conditionnelles de dettes</field>
        <field name="code">9081</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_908" />
    </record>
    <record id="pcg_9082" model="account.account.template">
        <field name="name">Engagements de retraite</field>
        <field name="code">9082</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_908" />
    </record>
    <record id="pcg_9083" model="account.account.template">
        <field name="name">Achats avec clause de réserve de propriété</field>
        <field name="code">9083</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_908" />
    </record>
    <record id="pcg_9088" model="account.account.template">
        <field name="name">Divers engagements accordés</field>
        <field name="code">9088</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_908" />
    </record>
    <record id="pcg_91" model="account.account.template">
        <field name="name">CONTREPARTIES DES ENGAGEMENTS</field>
        <field name="code">91</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_911" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 à 904
        </field>
        <field name="code">911</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_912" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 à 904
        </field>
        <field name="code">912</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_913" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 à 904
        </field>
        <field name="code">913</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_914" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 à 904
        </field>
        <field name="code">914</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_915" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
        </field>
        <field name="code">915</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_916" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
        </field>
        <field name="code">916</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_917" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
        </field>
        <field name="code">917</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_918" model="account.account.template">
        <field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
        </field>
        <field name="code">918</field>
        <field name="type">other</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_91" />
    </record>
    <record id="pcg_92" model="account.account.template">
        <field name="name">COMPTES REFLECHIS</field>
        <field name="code">92</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_93" model="account.account.template">
        <field name="name">COMPTES DE RECLASSEMENTS</field>
        <field name="code">93</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_94" model="account.account.template">
        <field name="name">COMPTES DE COÛTS</field>
        <field name="code">94</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_95" model="account.account.template">
        <field name="name">COMPTES DE STOCKS</field>
        <field name="code">95</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_96" model="account.account.template">
        <field name="name">COMPTES D'ECARTS SUR COUTS PREETABLIS</field>
        <field name="code">96</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_97" model="account.account.template">
        <field name="name">COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE
        </field>
        <field name="code">97</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_98" model="account.account.template">
        <field name="name">COMPTES DE RESULTATS</field>
        <field name="code">98</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
    <record id="pcg_99" model="account.account.template">
        <field name="name">COMPTES DE LIAISONS INTERNES</field>
        <field name="code">99</field>
        <field name="type">view</field>
        <field name="user_type" ref="l10n_syscohada.account_type_special" />
        <field name="parent_id" ref="pcg_classe_9" />
    </record>
        <!--
    #
    # SYSCOHADA : Définition de la devise de référence
    # Auteur : BAAMTU Sénégal
    # Version du fichier : 1.0 
    # Date : 02/2010
    # 
    #
    -->

      <record id="base.XOF" model="res.currency">
        <field name="name">XOF</field>
        <field name="symbol">CFA</field>
        <field name="rounding">1</field>
        <field name="accuracy">4</field>
    </record>
    <record id="base.rateXOF" model="res.currency.rate">
           <field name="rate">655.957</field>
           <field name="currency_id" ref="base.XOF"/>
           <field eval="time.strftime('%Y-01-01')" name="name"/>
       </record>
           ﻿<!--
    #
    # SYSCOHADA : Définition des taux de TVA SYSCOHADA
    # Auteur : BAAMTU Sénégal
    # Version du fichier : 1.0 
    # Date : 02/2010
    # 
    #
    -->
       <record model="account.tax.code.template" id="vat_syscohada_tax_root">
        <field name="parent_id" eval="False"/>
        <field name="name">Plan de Taxes SYSCOHADA</field>
    </record>

    <record id="syscohada_chart_template" model="account.chart.template">
        <field name="name">SYSCOHADA - Plan de compte</field>
        <field name="account_root_id" ref="pcg_0"/>
        <field name="tax_code_root_id" ref="vat_syscohada_tax_root"/>
        <field name="bank_account_view_id" ref="pcg_5211"/>
        <field name="property_account_receivable" ref="pcg_4111"/>
        <field name="property_account_payable" ref="pcg_4011"/>
        <field name="property_account_expense_categ" ref="pcg_6011" /> 
        <field name="property_account_income_categ" ref="pcg_7011" /> 
    </record>
    <record id="syscohada_chart_template_value" model="ir.values">
        <field name="name">SYSCOHADA - Plan de compte</field>
        <field name="model">account.chart.template</field>
        <field name="key">default</field>
        <field name="res_id" ref="syscohada_chart_template"/>
        <field name="value" ref="base.XOF"/>
    </record>    
        
    <record model="account.tax.code.template" id="tax_col_ht">
      <field name="name">Base H.T. TVA collectée</field>
      <field name="code">Base HT TVA collectée</field>
      <field name="sign">1.00</field>
      <field name="parent_id" ref="vat_syscohada_tax_root"/>
    </record> 
    <record model="account.tax.code.template" id="tax_col_18_ht">
      <field name="name">Base H.T. 18.0%</field>
      <field name="code">TVA collectée à 18.0% (Base H.T.)</field>
      <field name="parent_id" ref="tax_col_ht"/>
      <field name="sign">1.00</field>
    </record>
    <record model="account.tax.code.template" id="tax_col">
      <field name="name">TVA collectée</field>
      <field name="code">TVA collectée</field>
      <field name="sign">1.00</field>
      <field name="parent_id" ref="vat_syscohada_tax_root"/>
    </record> 
    <record model="account.tax.code.template" id="tax_col_18">
      <field name="name">TVA 18.0%</field>
      <field name="code">TVA collectée à 18.0%</field>
      <field name="parent_id" ref="tax_col"/>
      <field name="sign">1.00</field>
    </record>
    
    <record model="account.tax.code.template" id="tax_acq_ht">
      <field name="name">Base H.T. TVA acquittée</field>
      <field name="code">Base HT TVA acquittée</field>
      <field name="sign">1.00</field>
      <field name="parent_id" ref="vat_syscohada_tax_root"/>
    </record> 
    <record model="account.tax.code.template" id="tax_acq_18_ht">
      <field name="name">Base H.T. 18.0%</field>
      <field name="code">TVA acquittée à 18.0% (Base H.T.)</field>
      <field name="parent_id" ref="tax_acq_ht"/>
      <field name="sign">1.00</field>
    </record>    

    <record model="account.tax.code.template" id="tax_acq">
      <field name="name">TVA acquittée</field>
      <field name="code">TVA acquittée</field>
      <field name="sign">1.00</field>
      <field name="parent_id" ref="vat_syscohada_tax_root"/>
    </record> 
    <record model="account.tax.code.template" id="tax_acq_18">
      <field name="name">TVA 18.0%</field>
      <field name="code">TVA acquittée à 18.0%</field>
      <field name="parent_id" ref="tax_acq"/>
      <field name="sign">1.00</field>
    </record>    
    
    <record model="account.tax.template" id="tva_sale_18">
        <field name="name">TVA 18% (vente)</field>
        <field name="chart_template_id" ref="syscohada_chart_template"/>
        <field name="amount" eval="0.18"/>
        <field name="type">percent</field>
        <field name="account_collected_id" ref="pcg_4441"/>
        <field name="account_paid_id" ref="pcg_4449"/>
        <field name="base_code_id" ref="tax_col_18_ht"/>
        <field name="tax_code_id" ref="tax_col_18"/>
        <field name="type_tax_use">sale</field>        
        <field name="ref_base_code_id" ref="tax_col_18_ht"/>
        <field name="ref_base_sign" eval="-1"/>
        <field name="ref_tax_code_id" ref="tax_col_18"/>
        <field name="ref_tax_sign" eval="-1"/>        
    </record>
    
    
    <record model="account.tax.template" id="tva_purchase_18">
        <field name="name">TVA 18% (achat)</field>
        <field name="chart_template_id" ref="syscohada_chart_template"/>
        <field name="amount" eval="0.18"/>
        <field name="type">percent</field>
        <field name="type_tax_use">purchase</field>    
        <field name="account_collected_id" ref="pcg_4441"/>
        <field name="account_paid_id" ref="pcg_4449"/>
        <field name="base_code_id" ref="tax_acq_18_ht"/>
        <field name="tax_code_id" ref="tax_acq_18"/>
        <field name="ref_base_code_id" ref="tax_acq_18_ht"/>
        <field name="ref_base_sign" eval="-1"/>
        <field name="ref_tax_code_id" ref="tax_acq_18"/>
        <field name="ref_tax_sign" eval="-1"/>        
    </record>    

    <record model="account.tax.template" id="tva_exonere">
        <field name="name">Exonéré de TVA</field>
        <field name="chart_template_id" ref="syscohada_chart_template"/>
        <field name="amount" eval="0"/>
        <field name="type">none</field>
    </record>
</data></openerp>
