{
    "version": 2023,
    "flat": [
        {
            "number": 1,
            "label": "Capitaux",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 10,
            "label": "Capital et réserves",
            "system": "base",
            "parent": 1
        },
        {
            "number": 101,
            "label": "Capital",
            "system": "condensed",
            "parent": 10
        },
        {
            "number": 1011,
            "label": "Capital souscrit - non appelé",
            "system": "developed",
            "parent": 101
        },
        {
            "number": 1012,
            "label": "Capital souscrit - appelé, non versé",
            "system": "developed",
            "parent": 101
        },
        {
            "number": 1013,
            "label": "Capital souscrit - appelé, versé",
            "system": "developed",
            "parent": 101
        },
        {
            "number": 10131,
            "label": "Capital non amorti",
            "system": "developed",
            "parent": 1013
        },
        {
            "number": 10132,
            "label": "Capital amorti",
            "system": "developed",
            "parent": 1013
        },
        {
            "number": 1018,
            "label": "Capital souscrit soumis à des réglementations particulières",
            "system": "developed",
            "parent": 101
        },
        {
            "number": 102,
            "label": "Fonds fiduciaires",
            "system": "base",
            "parent": 10
        },
        {
            "number": 104,
            "label": "Primes liées au capital social",
            "system": "base",
            "parent": 10
        },
        {
            "number": 1041,
            "label": "Primes d'émission",
            "system": "developed",
            "parent": 104
        },
        {
            "number": 1042,
            "label": "Primes de fusion",
            "system": "developed",
            "parent": 104
        },
        {
            "number": 1043,
            "label": "Primes d'apport",
            "system": "developed",
            "parent": 104
        },
        {
            "number": 1044,
            "label": "Primes de conversion d'obligations en actions",
            "system": "developed",
            "parent": 104
        },
        {
            "number": 1045,
            "label": "Bons de souscription d'actions",
            "system": "developed",
            "parent": 104
        },
        {
            "number": 105,
            "label": "Écarts de réévaluation",
            "system": "condensed",
            "parent": 10
        },
        {
            "number": 1051,
            "label": "Réserve spéciale de réévaluation",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 1052,
            "label": "Écart de réévaluation libre",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 1053,
            "label": "Réserve de réévaluation",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 1055,
            "label": "Écarts de réévaluation (autres opérations légales)",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 1057,
            "label": "Autres écarts de réévaluation en France",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 1058,
            "label": "Autres écarts de réévaluation à l'étranger",
            "system": "developed",
            "parent": 105
        },
        {
            "number": 106,
            "label": "Réserves",
            "system": "base",
            "parent": 10
        },
        {
            "number": 1061,
            "label": "Réserve légale",
            "system": "condensed",
            "parent": 106
        },
        {
            "number": 10611,
            "label": "Réserve légale proprement dite",
            "system": "developed",
            "parent": 1061
        },
        {
            "number": 10612,
            "label": "Plus-values nettes à long terme",
            "system": "developed",
            "parent": 1061
        },
        {
            "number": 1062,
            "label": "Réserves indisponibles",
            "system": "base",
            "parent": 106
        },
        {
            "number": 1063,
            "label": "Réserves statutaires ou contractuelles",
            "system": "condensed",
            "parent": 106
        },
        {
            "number": 1064,
            "label": "Réserves réglementées",
            "system": "condensed",
            "parent": 106
        },
        {
            "number": 10641,
            "label": "Plus-values nettes à long terme",
            "system": "developed",
            "parent": 1064
        },
        {
            "number": 10643,
            "label": "Réserves consécutives à l'octroi de subventions d'investissement",
            "system": "developed",
            "parent": 1064
        },
        {
            "number": 10648,
            "label": "Autres réserves réglementées",
            "system": "developed",
            "parent": 1064
        },
        {
            "number": 1068,
            "label": "Autres réserves",
            "system": "condensed",
            "parent": 106
        },
        {
            "number": 10681,
            "label": "Réserve de propre assureur",
            "system": "developed",
            "parent": 1068
        },
        {
            "number": 10688,
            "label": "Réserves diverses",
            "system": "developed",
            "parent": 1068
        },
        {
            "number": 107,
            "label": "Écart d'équivalence",
            "system": "base",
            "parent": 10
        },
        {
            "number": 108,
            "label": "Compte de l'exploitant",
            "system": "condensed",
            "parent": 10
        },
        {
            "number": 109,
            "label": "Actionnaires : Capital souscrit - non appelé",
            "system": "base",
            "parent": 10
        },
        {
            "number": 11,
            "label": "Report à nouveau (solde créditeur ou débiteur)",
            "system": "base",
            "parent": 1
        },
        {
            "number": 110,
            "label": "Report à nouveau (solde créditeur)",
            "system": "developed",
            "parent": 11
        },
        {
            "number": 119,
            "label": "Report à nouveau (solde débiteur)",
            "system": "developed",
            "parent": 11
        },
        {
            "number": 12,
            "label": "Résultat de l'exercice (bénéfice ou perte)",
            "system": "condensed",
            "parent": 1
        },
        {
            "number": 120,
            "label": "Résultat de l'exercice (bénéfice)",
            "system": "developed",
            "parent": 12
        },
        {
            "number": 129,
            "label": "Résultat de l'exercice (perte)",
            "system": "developed",
            "parent": 12
        },
        {
            "number": 13,
            "label": "Subventions d'investissement",
            "system": "base",
            "parent": 1
        },
        {
            "number": 131,
            "label": "Subventions d'équipement",
            "system": "base",
            "parent": 13
        },
        {
            "number": 1311,
            "label": "État",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1312,
            "label": "Régions",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1313,
            "label": "Départements",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1314,
            "label": "Communes",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1315,
            "label": "Collectivités publiques",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1316,
            "label": "Entreprises publiques",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1317,
            "label": "Entreprises et organismes privés",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 1318,
            "label": "Autres",
            "system": "developed",
            "parent": 131
        },
        {
            "number": 138,
            "label": "Autres subventions d'investissement (même ventilation que celle du compte 131)",
            "system": "base",
            "parent": 13
        },
        {
            "number": 139,
            "label": "Subventions d'investissement inscrites au compte de résultat",
            "system": "base",
            "parent": 13
        },
        {
            "number": 1391,
            "label": "Subventions d'équipement",
            "system": "base",
            "parent": 139
        },
        {
            "number": 13911,
            "label": "État",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13912,
            "label": "Régions",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13913,
            "label": "Départements",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13914,
            "label": "Communes",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13915,
            "label": "Collectivités publiques",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13916,
            "label": "Entreprises publiques",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13917,
            "label": "Entreprises et organismes privés",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 13918,
            "label": "Autres",
            "system": "developed",
            "parent": 1391
        },
        {
            "number": 1398,
            "label": "Autres subventions d'investissement (même ventilation que celle du compte 1391)",
            "system": "base",
            "parent": 139
        },
        {
            "number": 14,
            "label": "Provisions réglementées",
            "system": "base",
            "parent": 1
        },
        {
            "number": 142,
            "label": "Provisions réglementées relatives aux immobilisations",
            "system": "base",
            "parent": 14
        },
        {
            "number": 1423,
            "label": "Provisions pour reconstitution des gisements miniers et pétroliers",
            "system": "developed",
            "parent": 142
        },
        {
            "number": 1424,
            "label": "Provisions pour investissement (participation des salariés)",
            "system": "developed",
            "parent": 142
        },
        {
            "number": 143,
            "label": "Provisions réglementées relatives aux stocks",
            "system": "base",
            "parent": 14
        },
        {
            "number": 1431,
            "label": "Hausse des prix",
            "system": "developed",
            "parent": 143
        },
        {
            "number": 1432,
            "label": "Fluctuation des cours",
            "system": "developed",
            "parent": 143
        },
        {
            "number": 144,
            "label": "Provisions réglementées relatives aux autres éléments de l'actif",
            "system": "base",
            "parent": 14
        },
        {
            "number": 145,
            "label": "Amortissements dérogatoires",
            "system": "condensed",
            "parent": 14
        },
        {
            "number": 146,
            "label": "Provision spéciale de réévaluation",
            "system": "condensed",
            "parent": 14
        },
        {
            "number": 147,
            "label": "Plus-values réinvesties",
            "system": "condensed",
            "parent": 14
        },
        {
            "number": 148,
            "label": "Autres provisions réglementées",
            "system": "condensed",
            "parent": 14
        },
        {
            "number": 15,
            "label": "Provisions pour risques et charges",
            "system": "condensed",
            "parent": 1
        },
        {
            "number": 151,
            "label": "Provisions pour risques",
            "system": "base",
            "parent": 15
        },
        {
            "number": 1511,
            "label": "Provisions pour litiges",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1512,
            "label": "Provisions pour garanties données aux clients",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1513,
            "label": "Provisions pour pertes sur marchés à terme",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1514,
            "label": "Provisions pour amendes et pénalités",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1515,
            "label": "Provisions pour pertes de change",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1516,
            "label": "Provisions pour pertes sur contrats",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 1518,
            "label": "Autres provisions pour risques",
            "system": "developed",
            "parent": 151
        },
        {
            "number": 153,
            "label": "Provisions pour pensions et obligations similaires",
            "system": "base",
            "parent": 15
        },
        {
            "number": 154,
            "label": "Provisions pour restructurations",
            "system": "base",
            "parent": 15
        },
        {
            "number": 155,
            "label": "Provisions pour impôts",
            "system": "base",
            "parent": 15
        },
        {
            "number": 156,
            "label": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)",
            "system": "base",
            "parent": 15
        },
        {
            "number": 157,
            "label": "Provisions pour charges à répartir sur plusieurs exercices",
            "system": "base",
            "parent": 15
        },
        {
            "number": 1572,
            "label": "Provisions pour gros entretien ou grandes révisions",
            "system": "developed",
            "parent": 157
        },
        {
            "number": 158,
            "label": "Autres provisions pour charges",
            "system": "base",
            "parent": 15
        },
        {
            "number": 1581,
            "label": "Provisions pour remises en état",
            "system": "developed",
            "parent": 158
        },
        {
            "number": 16,
            "label": "Emprunts et dettes assimilées",
            "system": "condensed",
            "parent": 1
        },
        {
            "number": 161,
            "label": "Emprunts obligataires convertibles",
            "system": "base",
            "parent": 16
        },
        {
            "number": 162,
            "label": "Obligations représentatives de passifs nets remis en fiducie",
            "system": "base",
            "parent": 16
        },
        {
            "number": 163,
            "label": "Autres emprunts obligataires",
            "system": "base",
            "parent": 16
        },
        {
            "number": 164,
            "label": "Émprunts auprès des établissements de crédit",
            "system": "base",
            "parent": 16
        },
        {
            "number": 165,
            "label": "Dépôts et cautionnements reçus",
            "system": "base",
            "parent": 16
        },
        {
            "number": 1651,
            "label": "Dépôts",
            "system": "developed",
            "parent": 165
        },
        {
            "number": 1655,
            "label": "Cautionnements",
            "system": "developed",
            "parent": 165
        },
        {
            "number": 166,
            "label": "Participation des salariés aux résultats",
            "system": "developed",
            "parent": 16
        },
        {
            "number": 1661,
            "label": "Comptes bloqués",
            "system": "developed",
            "parent": 166
        },
        {
            "number": 1662,
            "label": "Fonds de participation",
            "system": "developed",
            "parent": 166
        },
        {
            "number": 167,
            "label": "Emprunts et dettes assortis de conditions particulières",
            "system": "base",
            "parent": 16
        },
        {
            "number": 1671,
            "label": "Émissions de titres participatifs",
            "system": "base",
            "parent": 167
        },
        {
            "number": 1674,
            "label": "Avances conditionnées de l'État",
            "system": "base",
            "parent": 167
        },
        {
            "number": 1675,
            "label": "Emprunts participatifs",
            "system": "base",
            "parent": 167
        },
        {
            "number": 168,
            "label": "Autres emprunts et dettes assimilées",
            "system": "base",
            "parent": 16
        },
        {
            "number": 1681,
            "label": "Autres emprunts",
            "system": "developed",
            "parent": 168
        },
        {
            "number": 1685,
            "label": "Rentes viagères capitalisées",
            "system": "developed",
            "parent": 168
        },
        {
            "number": 1687,
            "label": "Autres dettes",
            "system": "developed",
            "parent": 168
        },
        {
            "number": 1688,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 168
        },
        {
            "number": 16881,
            "label": "Sur emprunts obligataires convertibles",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16883,
            "label": "Sur autres emprunts obligataires",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16884,
            "label": "Sur emprunts auprès des établissements de crédit",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16885,
            "label": "Sur dépôts et cautionnements reçus",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16886,
            "label": "Sur participation des salariés aux résultats",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16887,
            "label": "Sur emprunts et dettes assortis de conditions particulières",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 16888,
            "label": "Sur autres emprunts et dettes assimilées",
            "system": "developed",
            "parent": 1688
        },
        {
            "number": 169,
            "label": "Primes de remboursement des obligations",
            "system": "base",
            "parent": 16
        },
        {
            "number": 17,
            "label": "Dettes rattachées à des participations",
            "system": "base",
            "parent": 1
        },
        {
            "number": 171,
            "label": "Dettes rattachées à des participations (groupe)",
            "system": "base",
            "parent": 17
        },
        {
            "number": 174,
            "label": "Dettes rattachées à des participations (hors groupe)",
            "system": "base",
            "parent": 17
        },
        {
            "number": 178,
            "label": "Dettes rattachées à des sociétés en participation",
            "system": "base",
            "parent": 17
        },
        {
            "number": 1781,
            "label": "Principal",
            "system": "developed",
            "parent": 178
        },
        {
            "number": 1788,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 178
        },
        {
            "number": 18,
            "label": "Comptes de liaison des établissements et sociétés en participation",
            "system": "base",
            "parent": 1
        },
        {
            "number": 181,
            "label": "Comptes de liaison des établissements",
            "system": "developed",
            "parent": 18
        },
        {
            "number": 186,
            "label": "Biens et prestations de services échangés entre établissements (charges)",
            "system": "developed",
            "parent": 18
        },
        {
            "number": 187,
            "label": "Biens et prestations de services échangés entre établissements (produits)",
            "system": "developed",
            "parent": 18
        },
        {
            "number": 188,
            "label": "Comptes de liaison des sociétés en participation",
            "system": "developed",
            "parent": 18
        },
        {
            "number": 2,
            "label": "Immobilisations",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 20,
            "label": "Immobilisations incorporelles",
            "system": "condensed",
            "parent": 2
        },
        {
            "number": 201,
            "label": "Frais d'établissement",
            "system": "condensed",
            "parent": 20
        },
        {
            "number": 2011,
            "label": "Frais de constitution",
            "system": "developed",
            "parent": 201
        },
        {
            "number": 2012,
            "label": "Frais de premier établissement",
            "system": "developed",
            "parent": 201
        },
        {
            "number": 20121,
            "label": "Frais de prospection",
            "system": "developed",
            "parent": 2012
        },
        {
            "number": 20122,
            "label": "Frais de publicité",
            "system": "developed",
            "parent": 2012
        },
        {
            "number": 2013,
            "label": "Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)",
            "system": "developed",
            "parent": 201
        },
        {
            "number": 203,
            "label": "Frais de recherche et de développement",
            "system": "base",
            "parent": 20
        },
        {
            "number": 205,
            "label": "Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
            "system": "base",
            "parent": 20
        },
        {
            "number": 206,
            "label": "Droit au bail",
            "system": "condensed",
            "parent": 20
        },
        {
            "number": 207,
            "label": "Fonds commercial",
            "system": "condensed",
            "parent": 20
        },
        {
            "number": 208,
            "label": "Autres immobilisations incorporelles",
            "system": "condensed",
            "parent": 20
        },
        {
            "number": 2081,
            "label": "Mali de fusion sur actifs incorporels",
            "system": "base",
            "parent": 208
        },
        {
            "number": 21,
            "label": "Immobilisations corporelles",
            "system": "condensed",
            "parent": 2
        },
        {
            "number": 211,
            "label": "Terrains",
            "system": "base",
            "parent": 21
        },
        {
            "number": 2111,
            "label": "Terrains nus",
            "system": "base",
            "parent": 211
        },
        {
            "number": 2112,
            "label": "Terrains aménagés",
            "system": "base",
            "parent": 211
        },
        {
            "number": 2113,
            "label": "Sous-sols et sursols",
            "system": "base",
            "parent": 211
        },
        {
            "number": 2114,
            "label": "Terrains de de carrières (tréfonds)",
            "system": "base",
            "parent": 211
        },
        {
            "number": 2115,
            "label": "Terrains bâtis",
            "system": "base",
            "parent": 211
        },
        {
            "number": 21151,
            "label": "Ensembles immobiliers industriels (A, B, ...)",
            "system": "developed",
            "parent": 2115
        },
        {
            "number": 21155,
            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
            "system": "developed",
            "parent": 2115
        },
        {
            "number": 21158,
            "label": "Autres ensembles immobiliers",
            "system": "developed",
            "parent": 2115
        },
        {
            "number": 211581,
            "label": "affectés aux opérations professionnelles (A, B, ...)",
            "system": "developed",
            "parent": 21158
        },
        {
            "number": 211588,
            "label": "affectés aux opérations non professionnelles (A, B, ...)",
            "system": "developed",
            "parent": 21158
        },
        {
            "number": 2116,
            "label": "Compte d'ordre sur immobilisations",
            "system": "base",
            "parent": 211
        },
        {
            "number": 212,
            "label": "Agencements et aménagements de terrains (même ventilation que celle du compte 211)",
            "system": "base",
            "parent": 21
        },
        {
            "number": 213,
            "label": "Constructions",
            "system": "base",
            "parent": 21
        },
        {
            "number": 2131,
            "label": "Bâtiments",
            "system": "base",
            "parent": 213
        },
        {
            "number": 21311,
            "label": "Ensembles immobiliers industriels (A, B, ...)",
            "system": "developed",
            "parent": 2131
        },
        {
            "number": 21315,
            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
            "system": "developed",
            "parent": 2131
        },
        {
            "number": 21318,
            "label": "Autres ensembles immobiliers",
            "system": "developed",
            "parent": 2131
        },
        {
            "number": 213181,
            "label": "affectés aux opérations professionnelles (A, B, ...)",
            "system": "developed",
            "parent": 21318
        },
        {
            "number": 213188,
            "label": "affectés aux opérations non professionnelles (A, B, ...)",
            "system": "developed",
            "parent": 21318
        },
        {
            "number": 2135,
            "label": "Installations générales - agencements - aménagements des constructions",
            "system": "base",
            "parent": 213
        },
        {
            "number": 21351,
            "label": "Ensembles immobiliers industriels (A, B, ...)",
            "system": "developed",
            "parent": 2135
        },
        {
            "number": 21355,
            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
            "system": "developed",
            "parent": 2135
        },
        {
            "number": 21358,
            "label": "Autres ensembles immobiliers",
            "system": "developed",
            "parent": 2135
        },
        {
            "number": 213581,
            "label": "affectés aux opérations professionnelles (A, B)",
            "system": "developed",
            "parent": 21358
        },
        {
            "number": 213588,
            "label": "affectés aux opérations non professionnelles (A, B)",
            "system": "developed",
            "parent": 21358
        },
        {
            "number": 2138,
            "label": "Ouvrages d'infrastructure",
            "system": "base",
            "parent": 213
        },
        {
            "number": 21381,
            "label": "Voies de terre",
            "system": "developed",
            "parent": 2138
        },
        {
            "number": 21382,
            "label": "Voies de fer",
            "system": "developed",
            "parent": 2138
        },
        {
            "number": 21383,
            "label": "Voies d'eau",
            "system": "developed",
            "parent": 2138
        },
        {
            "number": 21384,
            "label": "Barrages",
            "system": "developed",
            "parent": 2138
        },
        {
            "number": 21385,
            "label": "Pistes d'aérodromes",
            "system": "developed",
            "parent": 2138
        },
        {
            "number": 214,
            "label": "Constructions sur sol d'autrui (même ventilation que celle du compte 213)",
            "system": "base",
            "parent": 21
        },
        {
            "number": 215,
            "label": "Installations techniques, matériels et outillage industriels",
            "system": "base",
            "parent": 21
        },
        {
            "number": 2151,
            "label": "Installations complexes spécialisées",
            "system": "base",
            "parent": 215
        },
        {
            "number": 21511,
            "label": "sur sol propre",
            "system": "developed",
            "parent": 2151
        },
        {
            "number": 21514,
            "label": "sur sol d'autrui",
            "system": "developed",
            "parent": 2151
        },
        {
            "number": 2153,
            "label": "Installations à caractère spécifique",
            "system": "base",
            "parent": 215
        },
        {
            "number": 21531,
            "label": "sur sol propre",
            "system": "developed",
            "parent": 2153
        },
        {
            "number": 21534,
            "label": "sur sol d'autrui",
            "system": "developed",
            "parent": 2153
        },
        {
            "number": 2154,
            "label": "Matériel industriel",
            "system": "base",
            "parent": 215
        },
        {
            "number": 2155,
            "label": "Outillage industriel",
            "system": "base",
            "parent": 215
        },
        {
            "number": 2157,
            "label": "Agencements et aménagements du matériel et outillage industriels",
            "system": "base",
            "parent": 215
        },
        {
            "number": 218,
            "label": "Autres immobilisations corporelles",
            "system": "base",
            "parent": 21
        },
        {
            "number": 2181,
            "label": "Installations générales, agencements, aménagements divers",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2182,
            "label": "Matériel de transport",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2183,
            "label": "Matériel de bureau et matériel informatique",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2184,
            "label": "Mobilier",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2185,
            "label": "Cheptel",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2186,
            "label": "Emballages récupérables",
            "system": "base",
            "parent": 218
        },
        {
            "number": 2187,
            "label": "Mali de fusions sur actifs corporels",
            "system": "base",
            "parent": 218
        },
        {
            "number": 22,
            "label": "Immobilisations mises en concession",
            "system": "base",
            "parent": 2
        },
        {
            "number": 23,
            "label": "Immobilisations en cours",
            "system": "condensed",
            "parent": 2
        },
        {
            "number": 231,
            "label": "Immobilisations corporelles en cours",
            "system": "base",
            "parent": 23
        },
        {
            "number": 2312,
            "label": "Terrains",
            "system": "developed",
            "parent": 231
        },
        {
            "number": 2313,
            "label": "Constructions",
            "system": "developed",
            "parent": 231
        },
        {
            "number": 2315,
            "label": "Installations techniques, matériel et outillage industriels",
            "system": "developed",
            "parent": 231
        },
        {
            "number": 2318,
            "label": "Autres immobilisations corporelles",
            "system": "developed",
            "parent": 231
        },
        {
            "number": 232,
            "label": "Immobilisations incorporelles en cours",
            "system": "base",
            "parent": 23
        },
        {
            "number": 237,
            "label": "Avances et acomptes versés sur immobilisations incorporelles",
            "system": "base",
            "parent": 23
        },
        {
            "number": 238,
            "label": "Avances et acomptes versés sur commandes d'immobilisations corporelles",
            "system": "base",
            "parent": 23
        },
        {
            "number": 2382,
            "label": "Terrains",
            "system": "developed",
            "parent": 238
        },
        {
            "number": 2383,
            "label": "Constructions",
            "system": "developed",
            "parent": 238
        },
        {
            "number": 2385,
            "label": "Installations techniques, matériel et outillage industriels",
            "system": "developed",
            "parent": 238
        },
        {
            "number": 2388,
            "label": "Autres immobilisations corporelles",
            "system": "developed",
            "parent": 238
        },
        {
            "number": 25,
            "label": "Parts dans des entreprises liées et créances sur des entreprises liées",
            "system": "base",
            "parent": 2
        },
        {
            "number": 26,
            "label": "Participations et créances rattachées à des participations",
            "system": "base",
            "parent": 2
        },
        {
            "number": 261,
            "label": "Titres de participation",
            "system": "base",
            "parent": 26
        },
        {
            "number": 2611,
            "label": "Actions",
            "system": "developed",
            "parent": 261
        },
        {
            "number": 2618,
            "label": "Autres titres",
            "system": "developed",
            "parent": 261
        },
        {
            "number": 266,
            "label": "Autres formes de participation",
            "system": "base",
            "parent": 26
        },
        {
            "number": 2661,
            "label": "Droits représentatifs d'actifs nets remis en fiducie",
            "system": "developed",
            "parent": 266
        },
        {
            "number": 267,
            "label": "Créances rattachées à des participations",
            "system": "base",
            "parent": 26
        },
        {
            "number": 2671,
            "label": "Créances rattachées à des participations (groupe)",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 2674,
            "label": "Créances rattachées à des participations (hors groupe)",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 2675,
            "label": "Versements représentatifs d'apports non capitalisés (appel de fonds)",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 2676,
            "label": "Avances consolidables",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 2677,
            "label": "Autres créances rattachées à des participations",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 2678,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 267
        },
        {
            "number": 268,
            "label": "Créances rattachées à des sociétés en participation",
            "system": "base",
            "parent": 26
        },
        {
            "number": 2681,
            "label": "Principal",
            "system": "developed",
            "parent": 268
        },
        {
            "number": 2688,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 268
        },
        {
            "number": 269,
            "label": "Versements restant à effectuer sur titres de participation non libérés",
            "system": "base",
            "parent": 26
        },
        {
            "number": 27,
            "label": "Autres immobilisations financières",
            "system": "condensed",
            "parent": 2
        },
        {
            "number": 271,
            "label": "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2711,
            "label": "Actions",
            "system": "developed",
            "parent": 271
        },
        {
            "number": 2718,
            "label": "Autres titres",
            "system": "developed",
            "parent": 271
        },
        {
            "number": 272,
            "label": "Titres immobilisés (droit de créance)",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2721,
            "label": "Obligations",
            "system": "developed",
            "parent": 272
        },
        {
            "number": 2722,
            "label": "Bons",
            "system": "developed",
            "parent": 272
        },
        {
            "number": 273,
            "label": "Titres immobilisés de l'activité de portefeuille",
            "system": "base",
            "parent": 27
        },
        {
            "number": 274,
            "label": "Prêts",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2741,
            "label": "Prêts participatifs",
            "system": "developed",
            "parent": 274
        },
        {
            "number": 2742,
            "label": "Prêts aux associés",
            "system": "developed",
            "parent": 274
        },
        {
            "number": 2743,
            "label": "Prêts au personnel",
            "system": "developed",
            "parent": 274
        },
        {
            "number": 2748,
            "label": "Autres prêts",
            "system": "developed",
            "parent": 274
        },
        {
            "number": 275,
            "label": "Dépôts et cautionnements versés",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2751,
            "label": "Dépôts",
            "system": "developed",
            "parent": 275
        },
        {
            "number": 2755,
            "label": "Cautionnements",
            "system": "developed",
            "parent": 275
        },
        {
            "number": 276,
            "label": "Autres créances immobilisées",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2761,
            "label": "Créances diverses",
            "system": "developed",
            "parent": 276
        },
        {
            "number": 2768,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 276
        },
        {
            "number": 27682,
            "label": "sur titres immobilisés (droit de créance)",
            "system": "developed",
            "parent": 2768
        },
        {
            "number": 27684,
            "label": "sur prêts",
            "system": "developed",
            "parent": 2768
        },
        {
            "number": 27685,
            "label": "sur dépôts et cautionnements",
            "system": "developed",
            "parent": 2768
        },
        {
            "number": 27688,
            "label": "sur créances diverses",
            "system": "developed",
            "parent": 2768
        },
        {
            "number": 277,
            "label": "Actions propres ou parts propres",
            "system": "base",
            "parent": 27
        },
        {
            "number": 2771,
            "label": "Actions propres ou parts propres",
            "system": "developed",
            "parent": 277
        },
        {
            "number": 2772,
            "label": "Actions propres ou parts propres en voie d'annulation",
            "system": "developed",
            "parent": 277
        },
        {
            "number": 278,
            "label": "Mali de fusion sur actifs financiers",
            "system": "base",
            "parent": 27
        },
        {
            "number": 279,
            "label": "Versements restant à effectuer sur titres immobilisés non libérés",
            "system": "base",
            "parent": 27
        },
        {
            "number": 28,
            "label": "Amortissements des immobilisations",
            "system": "base",
            "parent": 2
        },
        {
            "number": 280,
            "label": "Amortissements des immobilisations incorporelles",
            "system": "condensed",
            "parent": 28
        },
        {
            "number": 2801,
            "label": "Frais d'établissement (même ventilation que celle du compte 201)",
            "system": "base",
            "parent": 280
        },
        {
            "number": 2803,
            "label": "Frais de recherche et de développement",
            "system": "base",
            "parent": 280
        },
        {
            "number": 2805,
            "label": "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires",
            "system": "base",
            "parent": 280
        },
        {
            "number": 2807,
            "label": "Fonds commercial",
            "system": "base",
            "parent": 280
        },
        {
            "number": 2808,
            "label": "Autres immobilisations incorporelles",
            "system": "base",
            "parent": 280
        },
        {
            "number": 28081,
            "label": "Amortissements du mali de fusion sur actifs incorporels",
            "system": "base",
            "parent": 2808
        },
        {
            "number": 281,
            "label": "Amortissements des immobilisations corporelles",
            "system": "condensed",
            "parent": 28
        },
        {
            "number": 2812,
            "label": "Agencements, aménagements de terrains (même ventilation que celle du compte 212)",
            "system": "base",
            "parent": 281
        },
        {
            "number": 2813,
            "label": "Constructions (même ventilation que celle du compte 213)",
            "system": "base",
            "parent": 281
        },
        {
            "number": 2814,
            "label": "Constructions sur sol d'autrui (même ventilation que celle du compte 214)",
            "system": "base",
            "parent": 281
        },
        {
            "number": 2815,
            "label": "Installations, matériel et outillage industriels (même ventilation que celle du compte 215)",
            "system": "base",
            "parent": 281
        },
        {
            "number": 2818,
            "label": "Autres immobilisations corporelles (même ventilation que celle du compte 218)",
            "system": "base",
            "parent": 281
        },
        {
            "number": 28187,
            "label": "Amortissement du mali de fusion sur actifs corporels",
            "system": "base",
            "parent": 2818
        },
        {
            "number": 282,
            "label": "Amortissements des immobilisations mises en concession",
            "system": "base",
            "parent": 28
        },
        {
            "number": 29,
            "label": "Dépréciations des immobilisations",
            "system": "base",
            "parent": 2
        },
        {
            "number": 290,
            "label": "Dépréciations des immobilisations incorporelles",
            "system": "condensed",
            "parent": 29
        },
        {
            "number": 2905,
            "label": "Marques, procédés, droits et valeurs similaires",
            "system": "base",
            "parent": 290
        },
        {
            "number": 2906,
            "label": "Droit au bail",
            "system": "base",
            "parent": 290
        },
        {
            "number": 2907,
            "label": "Fonds commercial",
            "system": "base",
            "parent": 290
        },
        {
            "number": 2908,
            "label": "Autres immobilisations incorporelles",
            "system": "base",
            "parent": 290
        },
        {
            "number": 29081,
            "label": "Dépréciation du mali de fusion sur actifs incorporels",
            "system": "base",
            "parent": 2908
        },
        {
            "number": 291,
            "label": "Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)",
            "system": "condensed",
            "parent": 29
        },
        {
            "number": 29187,
            "label": "Dépréciation du mali de fusion sur actifs corporels",
            "system": "base",
            "parent": 291
        },
        {
            "number": 292,
            "label": "Dépréciations des immobilisations mises en concession",
            "system": "base",
            "parent": 29
        },
        {
            "number": 293,
            "label": "Dépréciations des immobilisations en cours",
            "system": "base",
            "parent": 29
        },
        {
            "number": 2931,
            "label": "Immobilisations corporelles en cours",
            "system": "base",
            "parent": 293
        },
        {
            "number": 2932,
            "label": "Immobilisations incorporelles en cours",
            "system": "base",
            "parent": 293
        },
        {
            "number": 296,
            "label": "Dépréciations des participations et créances rattachées à des participations",
            "system": "base",
            "parent": 29
        },
        {
            "number": 2961,
            "label": "Titres de participation",
            "system": "base",
            "parent": 296
        },
        {
            "number": 2966,
            "label": "Autres formes de participation",
            "system": "base",
            "parent": 296
        },
        {
            "number": 2967,
            "label": "Créances rattachées à des participations (même ventilation que celle du compte 267)",
            "system": "base",
            "parent": 296
        },
        {
            "number": 2968,
            "label": "Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)",
            "system": "base",
            "parent": 296
        },
        {
            "number": 297,
            "label": "Dépréciations des autres immobilisations financières",
            "system": "condensed",
            "parent": 29
        },
        {
            "number": 2971,
            "label": "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille, droit de propriété (même ventilation que celle du compte 271)",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2972,
            "label": "Droit de créance (même ventilation que celle du compte 272)",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2973,
            "label": "Titres immobilisés de l'activité de portefeuille",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2974,
            "label": "Prêts (même ventilation que celle du compte 274)",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2975,
            "label": "Dépôts et cautionnements versés (même ventilation que celle du compte 275)",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2976,
            "label": "Autres créances immobilisées (même ventilation que celle du compte 276)",
            "system": "base",
            "parent": 297
        },
        {
            "number": 2978,
            "label": "Dépréciation du mali de fusion sur actifs financiers",
            "system": "base",
            "parent": 297
        },
        {
            "number": 29787,
            "label": "Dépréciation du mali de fusion sur actifs financiers",
            "system": "base",
            "parent": 2978
        },
        {
            "number": 3,
            "label": "Stocks et en-cours",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 31,
            "label": "Matières premières et fournitures",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 311,
            "label": "Matières (ou groupe) A",
            "system": "base",
            "parent": 31
        },
        {
            "number": 312,
            "label": "Matières (ou groupe) B",
            "system": "base",
            "parent": 31
        },
        {
            "number": 317,
            "label": "Fournitures A, B, C, ...",
            "system": "base",
            "parent": 31
        },
        {
            "number": 32,
            "label": "Autres approvisionnements",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 321,
            "label": "Matières consommables",
            "system": "base",
            "parent": 32
        },
        {
            "number": 3211,
            "label": "Matières (ou groupe) C",
            "system": "developed",
            "parent": 321
        },
        {
            "number": 3212,
            "label": "Matières (ou groupe) D",
            "system": "developed",
            "parent": 321
        },
        {
            "number": 322,
            "label": "Fournitures consommables",
            "system": "base",
            "parent": 32
        },
        {
            "number": 3221,
            "label": "Combustibles",
            "system": "developed",
            "parent": 322
        },
        {
            "number": 3222,
            "label": "Produits d'entretien",
            "system": "developed",
            "parent": 322
        },
        {
            "number": 3223,
            "label": "Fournitures d'atelier et d'usine",
            "system": "developed",
            "parent": 322
        },
        {
            "number": 3224,
            "label": "Fournitures de magasin",
            "system": "developed",
            "parent": 322
        },
        {
            "number": 3225,
            "label": "Fournitures de bureau",
            "system": "developed",
            "parent": 322
        },
        {
            "number": 326,
            "label": "Emballages",
            "system": "base",
            "parent": 32
        },
        {
            "number": 3261,
            "label": "Emballages perdus",
            "system": "developed",
            "parent": 326
        },
        {
            "number": 3265,
            "label": "Emballages récupérables non identifiables",
            "system": "developed",
            "parent": 326
        },
        {
            "number": 3267,
            "label": "Emballages à usage mixte",
            "system": "developed",
            "parent": 326
        },
        {
            "number": 33,
            "label": "En-cours de production de biens",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 331,
            "label": "Produits en cours",
            "system": "base",
            "parent": 33
        },
        {
            "number": 3311,
            "label": "Produits en cours P1",
            "system": "developed",
            "parent": 331
        },
        {
            "number": 3312,
            "label": "Produits en cours P2",
            "system": "developed",
            "parent": 331
        },
        {
            "number": 335,
            "label": "Travaux en cours",
            "system": "base",
            "parent": 33
        },
        {
            "number": 3351,
            "label": "Travaux en cours T1",
            "system": "developed",
            "parent": 335
        },
        {
            "number": 3352,
            "label": "Travaux en cours T2",
            "system": "developed",
            "parent": 335
        },
        {
            "number": 34,
            "label": "En-cours de production de services",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 341,
            "label": "Études en cours",
            "system": "base",
            "parent": 34
        },
        {
            "number": 3411,
            "label": "Études en cours E1",
            "system": "developed",
            "parent": 341
        },
        {
            "number": 3412,
            "label": "Études en cours E2",
            "system": "developed",
            "parent": 341
        },
        {
            "number": 345,
            "label": "Prestations de services en cours",
            "system": "base",
            "parent": 34
        },
        {
            "number": 3451,
            "label": "Prestations de services S1",
            "system": "developed",
            "parent": 345
        },
        {
            "number": 3452,
            "label": "Prestations de services S2",
            "system": "developed",
            "parent": 345
        },
        {
            "number": 35,
            "label": "Stocks de produits",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 351,
            "label": "Produits intermédiaires",
            "system": "base",
            "parent": 35
        },
        {
            "number": 3511,
            "label": "Produits intermédiaires (ou groupe) A",
            "system": "developed",
            "parent": 351
        },
        {
            "number": 3512,
            "label": "Produits intermédiaires (ou groupe) B",
            "system": "developed",
            "parent": 351
        },
        {
            "number": 355,
            "label": "Produits finis",
            "system": "base",
            "parent": 35
        },
        {
            "number": 3551,
            "label": "Produits finis (ou groupe) A",
            "system": "developed",
            "parent": 355
        },
        {
            "number": 3552,
            "label": "Produits finis (ou groupe) B",
            "system": "developed",
            "parent": 355
        },
        {
            "number": 358,
            "label": "Produits résiduels (ou matières de récupération)",
            "system": "base",
            "parent": 35
        },
        {
            "number": 3581,
            "label": "Déchets",
            "system": "developed",
            "parent": 358
        },
        {
            "number": 3585,
            "label": "Rebuts",
            "system": "developed",
            "parent": 358
        },
        {
            "number": 3586,
            "label": "Matières de récupération",
            "system": "developed",
            "parent": 358
        },
        {
            "number": 36,
            "label": "Stocks provenant d'immobilisations",
            "system": "base",
            "parent": 3
        },
        {
            "number": 37,
            "label": "Stocks de marchandises",
            "system": "condensed",
            "parent": 3
        },
        {
            "number": 371,
            "label": "Marchandises (ou groupe) A",
            "system": "developed",
            "parent": 37
        },
        {
            "number": 372,
            "label": "Marchandises (ou groupe) B",
            "system": "developed",
            "parent": 37
        },
        {
            "number": 38,
            "label": "Stocks en voie d'acheminement, mis en dépôt ou donnés en consignation",
            "system": "base",
            "parent": 3
        },
        {
            "number": 39,
            "label": "Dépréciations des stocks et en-cours",
            "system": "base",
            "parent": 3
        },
        {
            "number": 391,
            "label": "Dépréciations des matières premières (et fournitures)",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3911,
            "label": "Matières (ou groupe) A",
            "system": "developed",
            "parent": 391
        },
        {
            "number": 3912,
            "label": "Matières (ou groupe) B",
            "system": "developed",
            "parent": 391
        },
        {
            "number": 3917,
            "label": "Fournitures A, B, C, ...",
            "system": "developed",
            "parent": 391
        },
        {
            "number": 392,
            "label": "Dépréciations des autres approvisionnements",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3921,
            "label": "Matières consommables (même ventilation que celle du compte 321)",
            "system": "developed",
            "parent": 392
        },
        {
            "number": 3922,
            "label": "Fournitures consommables (même ventilation que celle du compte 322)",
            "system": "developed",
            "parent": 392
        },
        {
            "number": 3926,
            "label": "Emballages (même ventilation que celle du compte 326)",
            "system": "developed",
            "parent": 392
        },
        {
            "number": 393,
            "label": "Dépréciations des en-cours de production de biens",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3931,
            "label": "Produits en cours (même ventilation que celle du compte 331)",
            "system": "developed",
            "parent": 393
        },
        {
            "number": 3935,
            "label": "Travaux en cours (même ventilation que celle du compte 335)",
            "system": "developed",
            "parent": 393
        },
        {
            "number": 394,
            "label": "Dépréciations des en-cours de production de services",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3941,
            "label": "Études en cours (même ventilation que celle du compte 341)",
            "system": "developed",
            "parent": 394
        },
        {
            "number": 3945,
            "label": "Prestations de services en cours (même ventilation que celle du compte 345)",
            "system": "developed",
            "parent": 394
        },
        {
            "number": 395,
            "label": "Dépréciations des stocks de produits",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3951,
            "label": "Produits intermédiaires (même ventilation que celle du compte 351)",
            "system": "developed",
            "parent": 395
        },
        {
            "number": 3955,
            "label": "Produits finis (même ventilation que celle du compte 355)",
            "system": "developed",
            "parent": 395
        },
        {
            "number": 397,
            "label": "Dépréciations des stocks de marchandises",
            "system": "condensed",
            "parent": 39
        },
        {
            "number": 3971,
            "label": "Marchandise (ou groupe) A",
            "system": "developed",
            "parent": 397
        },
        {
            "number": 3972,
            "label": "Marchandise (ou groupe) B",
            "system": "developed",
            "parent": 397
        },
        {
            "number": 4,
            "label": "Tiers",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 40,
            "label": "Fournisseurs et comptes rattachés",
            "system": "base",
            "parent": 4
        },
        {
            "number": 400,
            "label": "Fournisseurs et comptes rattachés",
            "system": "condensed",
            "parent": 40
        },
        {
            "number": 401,
            "label": "Fournisseurs",
            "system": "base",
            "parent": 40
        },
        {
            "number": 4011,
            "label": "Fournisseurs - Achats de biens et prestations de services",
            "system": "developed",
            "parent": 401
        },
        {
            "number": 4017,
            "label": "Fournisseurs - Retenues de garantie",
            "system": "developed",
            "parent": 401
        },
        {
            "number": 403,
            "label": "Fournisseurs - Effets à payer",
            "system": "base",
            "parent": 40
        },
        {
            "number": 404,
            "label": "Fournisseurs d'immobilisations",
            "system": "base",
            "parent": 40
        },
        {
            "number": 4041,
            "label": "Fournisseurs - Achats d'immobilisations",
            "system": "developed",
            "parent": 404
        },
        {
            "number": 4047,
            "label": "Fournisseurs d'immobilisations - Retenues de garantie",
            "system": "developed",
            "parent": 404
        },
        {
            "number": 405,
            "label": "Fournisseurs d'immobilisations - Effets à payer",
            "system": "base",
            "parent": 40
        },
        {
            "number": 408,
            "label": "Fournisseurs - Factures non parvenues",
            "system": "base",
            "parent": 40
        },
        {
            "number": 4081,
            "label": "Fournisseurs",
            "system": "developed",
            "parent": 408
        },
        {
            "number": 4084,
            "label": "Fournisseurs d'immobilisations",
            "system": "developed",
            "parent": 408
        },
        {
            "number": 4088,
            "label": "Fournisseurs - Intérêts courus",
            "system": "developed",
            "parent": 408
        },
        {
            "number": 409,
            "label": "Fournisseurs débiteurs",
            "system": "condensed",
            "parent": 40
        },
        {
            "number": 4091,
            "label": "Fournisseurs - Avances et acomptes versés sur commandes",
            "system": "base",
            "parent": 409
        },
        {
            "number": 4096,
            "label": "Fournisseurs - Créances pour emballages et matériel à rendre",
            "system": "base",
            "parent": 409
        },
        {
            "number": 4097,
            "label": "Fournisseurs - Autres avoirs",
            "system": "base",
            "parent": 409
        },
        {
            "number": 40971,
            "label": "Fournisseurs d'exploitation",
            "system": "developed",
            "parent": 4097
        },
        {
            "number": 40974,
            "label": "Fournisseurs d'immobilisations",
            "system": "developed",
            "parent": 4097
        },
        {
            "number": 4098,
            "label": "Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus",
            "system": "base",
            "parent": 409
        },
        {
            "number": 41,
            "label": "Clients et comptes rattachés",
            "system": "base",
            "parent": 4
        },
        {
            "number": 410,
            "label": "Clients et comptes rattachés",
            "system": "condensed",
            "parent": 41
        },
        {
            "number": 411,
            "label": "Clients",
            "system": "base",
            "parent": 41
        },
        {
            "number": 4111,
            "label": "Clients - Ventes de biens ou de prestations de services",
            "system": "developed",
            "parent": 411
        },
        {
            "number": 4117,
            "label": "Clients - Retenues de garantie",
            "system": "developed",
            "parent": 411
        },
        {
            "number": 413,
            "label": "Clients - Effets à recevoir",
            "system": "base",
            "parent": 41
        },
        {
            "number": 416,
            "label": "Clients douteux ou litigieux",
            "system": "base",
            "parent": 41
        },
        {
            "number": 418,
            "label": "Clients - Produits non encore facturés",
            "system": "base",
            "parent": 41
        },
        {
            "number": 4181,
            "label": "Clients - Factures à établir",
            "system": "developed",
            "parent": 418
        },
        {
            "number": 4188,
            "label": "Clients - Intérêts courus",
            "system": "developed",
            "parent": 418
        },
        {
            "number": 419,
            "label": "Clients créditeurs",
            "system": "condensed",
            "parent": 41
        },
        {
            "number": 4191,
            "label": "Clients - Avances et acomptes reçus sur commandes",
            "system": "base",
            "parent": 419
        },
        {
            "number": 4196,
            "label": "Clients - Dettes sur emballages et matériels consignés",
            "system": "base",
            "parent": 419
        },
        {
            "number": 4197,
            "label": "Clients - Autres avoirs",
            "system": "base",
            "parent": 419
        },
        {
            "number": 4198,
            "label": "Rabais, remises, ristournes à accorder et autres avoirs à établir",
            "system": "base",
            "parent": 419
        },
        {
            "number": 42,
            "label": "Personnel et comptes rattachés",
            "system": "base",
            "parent": 4
        },
        {
            "number": 421,
            "label": "Personnel - Rémunérations dues",
            "system": "condensed",
            "parent": 42
        },
        {
            "number": 422,
            "label": "Comités d'entreprises, d'établissement, ...",
            "system": "base",
            "parent": 42
        },
        {
            "number": 424,
            "label": "Participation des salariés aux résultats",
            "system": "base",
            "parent": 42
        },
        {
            "number": 4246,
            "label": "Réserve spéciale",
            "system": "developed",
            "parent": 424
        },
        {
            "number": 4248,
            "label": "Comptes courants",
            "system": "developed",
            "parent": 424
        },
        {
            "number": 425,
            "label": "Personnel - Avances et acomptes",
            "system": "base",
            "parent": 42
        },
        {
            "number": 426,
            "label": "Personnel - Dépôts",
            "system": "base",
            "parent": 42
        },
        {
            "number": 427,
            "label": "Personnel - Oppositions",
            "system": "base",
            "parent": 42
        },
        {
            "number": 428,
            "label": "Personnel - Charges à payer et produits à recevoir",
            "system": "condensed",
            "parent": 42
        },
        {
            "number": 4282,
            "label": "Dettes provisionnées pour congés à payer",
            "system": "developed",
            "parent": 428
        },
        {
            "number": 4284,
            "label": "Dettes provisionnées pour participation des salariés aux résultats",
            "system": "developed",
            "parent": 428
        },
        {
            "number": 4286,
            "label": "Autres charges à payer",
            "system": "developed",
            "parent": 428
        },
        {
            "number": 4287,
            "label": "Produits à recevoir",
            "system": "developed",
            "parent": 428
        },
        {
            "number": 43,
            "label": "Sécurité sociale et autres organismes sociaux",
            "system": "condensed",
            "parent": 4
        },
        {
            "number": 431,
            "label": "Sécurité sociale",
            "system": "base",
            "parent": 43
        },
        {
            "number": 437,
            "label": "Autres organismes sociaux",
            "system": "base",
            "parent": 43
        },
        {
            "number": 438,
            "label": "Organismes sociaux - Charges à payer et produits à recevoir",
            "system": "base",
            "parent": 43
        },
        {
            "number": 4382,
            "label": "Charges sociales sur congés à payer",
            "system": "developed",
            "parent": 438
        },
        {
            "number": 4386,
            "label": "Autres charges à payer",
            "system": "developed",
            "parent": 438
        },
        {
            "number": 4387,
            "label": "Produits à recevoir",
            "system": "developed",
            "parent": 438
        },
        {
            "number": 44,
            "label": "État et autres collectivités publiques",
            "system": "base",
            "parent": 4
        },
        {
            "number": 441,
            "label": "État - Subventions à recevoir",
            "system": "base",
            "parent": 44
        },
        {
            "number": 4411,
            "label": "Subventions d'investissement",
            "system": "developed",
            "parent": 441
        },
        {
            "number": 4417,
            "label": "Subventions d'exploitation",
            "system": "developed",
            "parent": 441
        },
        {
            "number": 4418,
            "label": "Subventions d'équilibre",
            "system": "developed",
            "parent": 441
        },
        {
            "number": 4419,
            "label": "Avances sur subventions",
            "system": "developed",
            "parent": 441
        },
        {
            "number": 442,
            "label": "Contributions, impôts et taxes recouvrés pour le compte de l'État",
            "system": "base",
            "parent": 44
        },
        {
            "number": 4421,
            "label": "Prélèvements à la source (Impôt sur le revenu)",
            "system": "base",
            "parent": 442
        },
        {
            "number": 4422,
            "label": "Prélèvements forfaitaires non libératoires",
            "system": "base",
            "parent": 442
        },
        {
            "number": 4423,
            "label": "Retenues et prélèvements sur les distributions",
            "system": "base",
            "parent": 442
        },
        {
            "number": 4424,
            "label": "Obligataires",
            "system": "developed",
            "parent": 442
        },
        {
            "number": 4425,
            "label": "Associés",
            "system": "developed",
            "parent": 442
        },
        {
            "number": 443,
            "label": "Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux",
            "system": "base",
            "parent": 44
        },
        {
            "number": 4431,
            "label": "Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA",
            "system": "base",
            "parent": 443
        },
        {
            "number": 4438,
            "label": "Intérêts courus sur créances figurant au 4431",
            "system": "base",
            "parent": 443
        },
        {
            "number": 444,
            "label": "État - Impôts sur les bénéfices",
            "system": "condensed",
            "parent": 44
        },
        {
            "number": 445,
            "label": "État - Taxes sur le chiffre d'affaires",
            "system": "condensed",
            "parent": 44
        },
        {
            "number": 4452,
            "label": "TVA due intracommunautaire",
            "system": "base",
            "parent": 445
        },
        {
            "number": 4455,
            "label": "Taxes sur le chiffre d'affaires à décaisser",
            "system": "base",
            "parent": 445
        },
        {
            "number": 44551,
            "label": "TVA à décaisser",
            "system": "developed",
            "parent": 4455
        },
        {
            "number": 44558,
            "label": "Taxes assimilées à la TVA",
            "system": "developed",
            "parent": 4455
        },
        {
            "number": 4456,
            "label": "Taxes sur le chiffre d'affaires déductibles",
            "system": "base",
            "parent": 445
        },
        {
            "number": 44562,
            "label": "TVA sur immobilisations",
            "system": "developed",
            "parent": 4456
        },
        {
            "number": 44563,
            "label": "TVA transférée par d'autres entreprises",
            "system": "developed",
            "parent": 4456
        },
        {
            "number": 44566,
            "label": "TVA sur autres biens et services",
            "system": "developed",
            "parent": 4456
        },
        {
            "number": 44567,
            "label": "Crédit de TVA à reporter",
            "system": "developed",
            "parent": 4456
        },
        {
            "number": 44568,
            "label": "Taxes assimilées à la TVA",
            "system": "developed",
            "parent": 4456
        },
        {
            "number": 4457,
            "label": "Taxes sur le chiffre d'affaires collectées par l'entreprise",
            "system": "base",
            "parent": 445
        },
        {
            "number": 44571,
            "label": "TVA collectée",
            "system": "developed",
            "parent": 4457
        },
        {
            "number": 44578,
            "label": "Taxes assimilées à la TVA",
            "system": "developed",
            "parent": 4457
        },
        {
            "number": 4458,
            "label": "Taxes sur le chiffre d'affaires à régulariser ou en attente",
            "system": "base",
            "parent": 445
        },
        {
            "number": 44581,
            "label": "Acomptes - Régime simplifié d'imposition",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 44582,
            "label": "Acomptes - Régime de forfait",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 44583,
            "label": "Remboursement de taxes sur le chiffre d'affaires demandé",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 44584,
            "label": "TVA récupérée d'avance",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 44586,
            "label": "Taxes sur le chiffre d'affaires sur factures non parvenues",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 44587,
            "label": "Taxes sur le chiffre d'affaires sur factures à établir",
            "system": "developed",
            "parent": 4458
        },
        {
            "number": 446,
            "label": "Obligations cautionnées",
            "system": "base",
            "parent": 44
        },
        {
            "number": 447,
            "label": "Autres impôts, taxes et versements assimilés",
            "system": "condensed",
            "parent": 44
        },
        {
            "number": 448,
            "label": "État - Charges à payer et produits à recevoir",
            "system": "base",
            "parent": 44
        },
        {
            "number": 4482,
            "label": "Charges fiscales sur congés à payer",
            "system": "developed",
            "parent": 448
        },
        {
            "number": 4486,
            "label": "Charges à payer",
            "system": "developed",
            "parent": 448
        },
        {
            "number": 4487,
            "label": "Produits à recevoir",
            "system": "developed",
            "parent": 448
        },
        {
            "number": 449,
            "label": "Quotas d'émission à acquérir",
            "system": "base",
            "parent": 44
        },
        {
            "number": 45,
            "label": "Groupe et associés",
            "system": "condensed",
            "parent": 4
        },
        {
            "number": 451,
            "label": "Groupe",
            "system": "base",
            "parent": 45
        },
        {
            "number": 455,
            "label": "Associés - Comptes courants",
            "system": "condensed",
            "parent": 45
        },
        {
            "number": 4551,
            "label": "Principal",
            "system": "developed",
            "parent": 455
        },
        {
            "number": 4558,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 455
        },
        {
            "number": 456,
            "label": "Associés - Opérations sur le capital",
            "system": "base",
            "parent": 45
        },
        {
            "number": 4561,
            "label": "Associés - Comptes d'apport en société",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 45611,
            "label": "Apports en nature",
            "system": "developed",
            "parent": 4561
        },
        {
            "number": 45615,
            "label": "Apports en numéraire",
            "system": "developed",
            "parent": 4561
        },
        {
            "number": 4562,
            "label": "Apporteurs - Capital appelé, non versé",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 45621,
            "label": "Actionnaires - Capital souscrit et appelé, non versé",
            "system": "developed",
            "parent": 4562
        },
        {
            "number": 45625,
            "label": "Associés - Capital appelé, non versé",
            "system": "developed",
            "parent": 4562
        },
        {
            "number": 4563,
            "label": "Associés - Versements reçus sur augmentation de capital",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 4564,
            "label": "Associés - Versements anticipés",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 4566,
            "label": "Actionnaires défaillants",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 4567,
            "label": "Associés - Capital à rembourser",
            "system": "developed",
            "parent": 456
        },
        {
            "number": 457,
            "label": "Associés - Dividendes à payer",
            "system": "base",
            "parent": 45
        },
        {
            "number": 458,
            "label": "Associés - Opérations faites en commun et en GIE",
            "system": "base",
            "parent": 45
        },
        {
            "number": 4581,
            "label": "Opérations courantes",
            "system": "developed",
            "parent": 458
        },
        {
            "number": 4588,
            "label": "Intérêts courus",
            "system": "developed",
            "parent": 458
        },
        {
            "number": 46,
            "label": "Débiteurs divers et créditeurs divers",
            "system": "condensed",
            "parent": 4
        },
        {
            "number": 462,
            "label": "Créances sur cessions d'immobilisations",
            "system": "developed",
            "parent": 46
        },
        {
            "number": 464,
            "label": "Dettes sur acquisitions de valeurs mobilières de placement",
            "system": "developed",
            "parent": 46
        },
        {
            "number": 465,
            "label": "Créances sur cessions de valeurs mobilières de placement",
            "system": "developed",
            "parent": 46
        },
        {
            "number": 467,
            "label": "Autres comptes débiteurs ou créditeurs",
            "system": "developed",
            "parent": 46
        },
        {
            "number": 468,
            "label": "Divers - Charges à payer et produits à recevoir",
            "system": "developed",
            "parent": 46
        },
        {
            "number": 4686,
            "label": "Charges à payer",
            "system": "developed",
            "parent": 468
        },
        {
            "number": 4687,
            "label": "Produits à recevoir",
            "system": "developed",
            "parent": 468
        },
        {
            "number": 47,
            "label": "Comptes transitoires ou d'attente",
            "system": "condensed",
            "parent": 4
        },
        {
            "number": 471,
            "label": "Comptes d'attente",
            "system": "base",
            "parent": 47
        },
        {
            "number": 472,
            "label": "Comptes d'attente",
            "system": "base",
            "parent": 47
        },
        {
            "number": 473,
            "label": "Comptes d'attente",
            "system": "base",
            "parent": 47
        },
        {
            "number": 474,
            "label": "Différences d'évaluation de jetons sur des passifs",
            "system": "base",
            "parent": 47
        },
        {
            "number": 4746,
            "label": "Différence d'évaluation de jetons sur des passifs - Actif",
            "system": "developed",
            "parent": 474
        },
        {
            "number": 4747,
            "label": "Différence d'évaluation de jetons sur des passifs - Passif",
            "system": "developed",
            "parent": 474
        },
        {
            "number": 475,
            "label": "Comptes d'attente",
            "system": "base",
            "parent": 47
        },
        {
            "number": 476,
            "label": "Différence de conversion - Actif",
            "system": "base",
            "parent": 47
        },
        {
            "number": 4761,
            "label": "Diminution des créances",
            "system": "developed",
            "parent": 476
        },
        {
            "number": 4762,
            "label": "Augmentation des dettes",
            "system": "developed",
            "parent": 476
        },
        {
            "number": 4768,
            "label": "Différences compensées par couverture de change",
            "system": "developed",
            "parent": 476
        },
        {
            "number": 477,
            "label": "Différences de conversion - Passif",
            "system": "base",
            "parent": 47
        },
        {
            "number": 4771,
            "label": "Augmentation des créances",
            "system": "developed",
            "parent": 477
        },
        {
            "number": 4772,
            "label": "Diminution des dettes",
            "system": "developed",
            "parent": 477
        },
        {
            "number": 4778,
            "label": "Différences compensées par couverture de change",
            "system": "developed",
            "parent": 477
        },
        {
            "number": 478,
            "label": "Autres comptes transitoires",
            "system": "base",
            "parent": 47
        },
        {
            "number": 4786,
            "label": "Différences d'évaluation - Actif",
            "system": "developed",
            "parent": 478
        },
        {
            "number": 47861,
            "label": "Différences d'évaluation sur instruments financier à terme - Actif",
            "system": "developed",
            "parent": 4786
        },
        {
            "number": 47862,
            "label": "Différences d'évaluation sur jetons détenus - Actif",
            "system": "developed",
            "parent": 4786
        },
        {
            "number": 4787,
            "label": "Différences d'évaluation - Passif",
            "system": "developed",
            "parent": 478
        },
        {
            "number": 47871,
            "label": "Différences d'évaluation sur instruments financier à terme - Passif",
            "system": "developed",
            "parent": 4787
        },
        {
            "number": 47872,
            "label": "Différences d'évaluation sur jetons détenus - Passif",
            "system": "developed",
            "parent": 4787
        },
        {
            "number": 48,
            "label": "Comptes de régularisation",
            "system": "base",
            "parent": 4
        },
        {
            "number": 481,
            "label": "Charges à répartir sur plusieurs exercices",
            "system": "condensed",
            "parent": 48
        },
        {
            "number": 4811,
            "label": "Charges différées",
            "system": "developed",
            "parent": 481
        },
        {
            "number": 4812,
            "label": "Frais d'acquisition des immobilisations",
            "system": "developed",
            "parent": 481
        },
        {
            "number": 4816,
            "label": "Frais d'émission des emprunts",
            "system": "developed",
            "parent": 481
        },
        {
            "number": 4818,
            "label": "Charges à étaler",
            "system": "developed",
            "parent": 481
        },
        {
            "number": 486,
            "label": "Charges constatées d'avance",
            "system": "condensed",
            "parent": 48
        },
        {
            "number": 487,
            "label": "Produits constatés d'avance",
            "system": "condensed",
            "parent": 48
        },
        {
            "number": 4871,
            "label": "Produits constatés d'avance sur jetons émis",
            "system": "base",
            "parent": 487
        },
        {
            "number": 488,
            "label": "Comptes de répartition périodique des charges et des produits",
            "system": "base",
            "parent": 48
        },
        {
            "number": 4886,
            "label": "Charges",
            "system": "developed",
            "parent": 488
        },
        {
            "number": 4887,
            "label": "Produits",
            "system": "developed",
            "parent": 488
        },
        {
            "number": 489,
            "label": "Quotas d'émission alloués par l'État",
            "system": "base",
            "parent": 48
        },
        {
            "number": 49,
            "label": "Dépréciations des comptes de tiers",
            "system": "base",
            "parent": 4
        },
        {
            "number": 491,
            "label": "Dépréciations des comptes de clients",
            "system": "condensed",
            "parent": 49
        },
        {
            "number": 495,
            "label": "Dépréciations des comptes du groupe et des associés",
            "system": "base",
            "parent": 49
        },
        {
            "number": 4951,
            "label": "Comptes du groupe",
            "system": "base",
            "parent": 495
        },
        {
            "number": 4955,
            "label": "Comptes courants des associés",
            "system": "base",
            "parent": 495
        },
        {
            "number": 4958,
            "label": "Opérations faites en commun et en GIE",
            "system": "base",
            "parent": 495
        },
        {
            "number": 496,
            "label": "Dépréciations des comptes de débiteurs divers",
            "system": "condensed",
            "parent": 49
        },
        {
            "number": 4962,
            "label": "Créances sur cessions d'immobilisations",
            "system": "developed",
            "parent": 496
        },
        {
            "number": 4965,
            "label": "Créances sur cessions de valeurs mobilières de placement",
            "system": "developed",
            "parent": 496
        },
        {
            "number": 4967,
            "label": "Autres comptes débiteurs",
            "system": "developed",
            "parent": 496
        },
        {
            "number": 5,
            "label": "Financiers",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 50,
            "label": "Valeurs mobilières de placement",
            "system": "condensed",
            "parent": 5
        },
        {
            "number": 501,
            "label": "Parts dans des entreprises liées",
            "system": "base",
            "parent": 50
        },
        {
            "number": 502,
            "label": "Actions propres",
            "system": "base",
            "parent": 50
        },
        {
            "number": 5021,
            "label": "Actions destinées à être attribuées aux employés et affectées à des plans déterminés",
            "system": "developed",
            "parent": 502
        },
        {
            "number": 5022,
            "label": "Actions disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse",
            "system": "developed",
            "parent": 502
        },
        {
            "number": 503,
            "label": "Actions",
            "system": "base",
            "parent": 50
        },
        {
            "number": 5031,
            "label": "Titres cotés",
            "system": "developed",
            "parent": 503
        },
        {
            "number": 5035,
            "label": "Titres non cotés",
            "system": "developed",
            "parent": 503
        },
        {
            "number": 504,
            "label": "Autres titres conférant un droit de propriété",
            "system": "base",
            "parent": 50
        },
        {
            "number": 505,
            "label": "Obligations et bons émis par la société et rachetés par elle",
            "system": "base",
            "parent": 50
        },
        {
            "number": 506,
            "label": "Obligations",
            "system": "base",
            "parent": 50
        },
        {
            "number": 5061,
            "label": "Titres cotés",
            "system": "developed",
            "parent": 506
        },
        {
            "number": 5065,
            "label": "Titres non cotés",
            "system": "developed",
            "parent": 506
        },
        {
            "number": 507,
            "label": "Bons du Trésor et bons de caisse à court terme",
            "system": "base",
            "parent": 50
        },
        {
            "number": 508,
            "label": "Autres valeurs mobilières de placement et autres créances assimilées",
            "system": "base",
            "parent": 50
        },
        {
            "number": 5081,
            "label": "Autres valeurs mobilières",
            "system": "developed",
            "parent": 508
        },
        {
            "number": 5082,
            "label": "Bons de souscription",
            "system": "developed",
            "parent": 508
        },
        {
            "number": 5088,
            "label": "Intérêts courus sur obligations, bons et valeurs assimilés",
            "system": "developed",
            "parent": 508
        },
        {
            "number": 509,
            "label": "Versements restant à effectuer sur valeurs mobilières de placement non libérées",
            "system": "base",
            "parent": 50
        },
        {
            "number": 51,
            "label": "Banques, établissements financiers et assimilés",
            "system": "condensed",
            "parent": 5
        },
        {
            "number": 511,
            "label": "Valeurs à l'encaissement",
            "system": "base",
            "parent": 51
        },
        {
            "number": 5111,
            "label": "Coupons échus à l'encaissement",
            "system": "developed",
            "parent": 511
        },
        {
            "number": 5112,
            "label": "Chèques à encaisser",
            "system": "developed",
            "parent": 511
        },
        {
            "number": 5113,
            "label": "Effets à l'encaissement",
            "system": "developed",
            "parent": 511
        },
        {
            "number": 5114,
            "label": "Effets à l'escompte",
            "system": "developed",
            "parent": 511
        },
        {
            "number": 512,
            "label": "Banques",
            "system": "base",
            "parent": 51
        },
        {
            "number": 5121,
            "label": "Comptes en monnaie nationale",
            "system": "developed",
            "parent": 512
        },
        {
            "number": 5124,
            "label": "Comptes en devises",
            "system": "developed",
            "parent": 512
        },
        {
            "number": 514,
            "label": "Chèques postaux",
            "system": "base",
            "parent": 51
        },
        {
            "number": 515,
            "label": "Caisses du Trésor et des établissements publics",
            "system": "base",
            "parent": 51
        },
        {
            "number": 516,
            "label": "Sociétés de bourse",
            "system": "base",
            "parent": 51
        },
        {
            "number": 517,
            "label": "Autres organismes financiers",
            "system": "base",
            "parent": 51
        },
        {
            "number": 518,
            "label": "Intérêts courus",
            "system": "base",
            "parent": 51
        },
        {
            "number": 5181,
            "label": "Intérêts courus à payer",
            "system": "developed",
            "parent": 518
        },
        {
            "number": 5188,
            "label": "Intérêts courus à recevoir",
            "system": "developed",
            "parent": 518
        },
        {
            "number": 519,
            "label": "Concours bancaires courants",
            "system": "base",
            "parent": 51
        },
        {
            "number": 5191,
            "label": "Crédit de mobilisation de créances commerciales",
            "system": "developed",
            "parent": 519
        },
        {
            "number": 5193,
            "label": "Mobilisation de créances nées à l'étranger",
            "system": "developed",
            "parent": 519
        },
        {
            "number": 5198,
            "label": "Intérêts courus sur concours bancaires courants",
            "system": "developed",
            "parent": 519
        },
        {
            "number": 52,
            "label": "Instruments financiers à terme et jetons détenus",
            "system": "base",
            "parent": 5
        },
        {
            "number": 521,
            "label": "Instruments financiers à terme",
            "system": "developed",
            "parent": 52
        },
        {
            "number": 522,
            "label": "Jetons détenus",
            "system": "developed",
            "parent": 52
        },
        {
            "number": 523,
            "label": "Jetons auto-détenus",
            "system": "developed",
            "parent": 52
        },
        {
            "number": 524,
            "label": "Jetons empruntés",
            "system": "developed",
            "parent": 52
        },
        {
            "number": 53,
            "label": "Caisse",
            "system": "condensed",
            "parent": 5
        },
        {
            "number": 531,
            "label": "Caisse siège social",
            "system": "base",
            "parent": 53
        },
        {
            "number": 5311,
            "label": "Caisse en monnaie nationale",
            "system": "developed",
            "parent": 531
        },
        {
            "number": 5314,
            "label": "Caisse en devises",
            "system": "developed",
            "parent": 531
        },
        {
            "number": 532,
            "label": "Caisse succursale (ou usine) A",
            "system": "developed",
            "parent": 53
        },
        {
            "number": 533,
            "label": "Caisse succursale (ou usine) B",
            "system": "developed",
            "parent": 53
        },
        {
            "number": 54,
            "label": "Régies d'avance et accréditifs",
            "system": "condensed",
            "parent": 5
        },
        {
            "number": 58,
            "label": "Virements internes",
            "system": "condensed",
            "parent": 5
        },
        {
            "number": 59,
            "label": "Dépréciations des comptes financiers",
            "system": "base",
            "parent": 5
        },
        {
            "number": 590,
            "label": "Dépréciations des valeurs mobilières de placement",
            "system": "condensed",
            "parent": 59
        },
        {
            "number": 5903,
            "label": "Actions",
            "system": "base",
            "parent": 590
        },
        {
            "number": 5904,
            "label": "Autres titres conférant un droit de propriété",
            "system": "base",
            "parent": 590
        },
        {
            "number": 5906,
            "label": "Obligations",
            "system": "base",
            "parent": 590
        },
        {
            "number": 5908,
            "label": "Autres valeurs mobilières de placement et créances assimilées",
            "system": "base",
            "parent": 590
        },
        {
            "number": 6,
            "label": "Charges",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 60,
            "label": "Achats (sauf 603)",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 601,
            "label": "Achats stockés - Matières premières (et fournitures)",
            "system": "base",
            "parent": 60
        },
        {
            "number": 6011,
            "label": "Matières (ou groupe) A",
            "system": "developed",
            "parent": 601
        },
        {
            "number": 6012,
            "label": "Matières (ou groupe) B",
            "system": "developed",
            "parent": 601
        },
        {
            "number": 6017,
            "label": "Fournitures A, B, C, ...",
            "system": "developed",
            "parent": 601
        },
        {
            "number": 602,
            "label": "Achats stockés - Autres approvisionnements",
            "system": "base",
            "parent": 60
        },
        {
            "number": 6021,
            "label": "Matières consommables",
            "system": "base",
            "parent": 602
        },
        {
            "number": 60211,
            "label": "Matières (ou groupe) C",
            "system": "developed",
            "parent": 6021
        },
        {
            "number": 60212,
            "label": "Matières (ou groupe) D",
            "system": "developed",
            "parent": 6021
        },
        {
            "number": 6022,
            "label": "Fournitures consommables",
            "system": "base",
            "parent": 602
        },
        {
            "number": 60221,
            "label": "Combustibles",
            "system": "developed",
            "parent": 6022
        },
        {
            "number": 60222,
            "label": "Produits d'entretien",
            "system": "developed",
            "parent": 6022
        },
        {
            "number": 60223,
            "label": "Fournitures d'atelier et d'usine",
            "system": "developed",
            "parent": 6022
        },
        {
            "number": 60224,
            "label": "Fournitures de magasin",
            "system": "developed",
            "parent": 6022
        },
        {
            "number": 60225,
            "label": "Fourniture de bureau",
            "system": "developed",
            "parent": 6022
        },
        {
            "number": 6026,
            "label": "Emballages",
            "system": "base",
            "parent": 602
        },
        {
            "number": 60261,
            "label": "Emballages perdus",
            "system": "developed",
            "parent": 6026
        },
        {
            "number": 60265,
            "label": "Emballages récupérables non identifiables",
            "system": "developed",
            "parent": 6026
        },
        {
            "number": 60267,
            "label": "Emballages à usage mixte",
            "system": "developed",
            "parent": 6026
        },
        {
            "number": 603,
            "label": "Variations des stocks (approvisionnements et marchandises)",
            "system": "condensed",
            "parent": 60
        },
        {
            "number": 6031,
            "label": "Variation des stocks de matières premières (et fournitures)",
            "system": "base",
            "parent": 603
        },
        {
            "number": 6032,
            "label": "Variation des stocks des autres approvisionnements",
            "system": "base",
            "parent": 603
        },
        {
            "number": 6037,
            "label": "Variation des stocks de marchandises",
            "system": "base",
            "parent": 603
        },
        {
            "number": 604,
            "label": "Achats d'études et prestations de services",
            "system": "base",
            "parent": 60
        },
        {
            "number": 605,
            "label": "Achats de matériel, équipements et travaux",
            "system": "base",
            "parent": 60
        },
        {
            "number": 606,
            "label": "Achats non stockés de matière et fournitures",
            "system": "base",
            "parent": 60
        },
        {
            "number": 6061,
            "label": "Fournitures non stockables (eau, énergie, ...)",
            "system": "developed",
            "parent": 606
        },
        {
            "number": 6063,
            "label": "Fournitures d'entretien et de petit équipement",
            "system": "developed",
            "parent": 606
        },
        {
            "number": 6064,
            "label": "Fournitures administratives",
            "system": "developed",
            "parent": 606
        },
        {
            "number": 6068,
            "label": "Autres matières et fournitures",
            "system": "developed",
            "parent": 606
        },
        {
            "number": 607,
            "label": "Achats de marchandises",
            "system": "base",
            "parent": 60
        },
        {
            "number": 6071,
            "label": "Marchandise (ou groupe) A",
            "system": "developed",
            "parent": 607
        },
        {
            "number": 6072,
            "label": "Marchandise (ou groupe) B",
            "system": "developed",
            "parent": 607
        },
        {
            "number": 608,
            "label": "Récapitulation des frais accessoires incorporés aux achats",
            "system": "base",
            "parent": 60
        },
        {
            "number": 609,
            "label": "Rabais, remises et ristournes obtenus sur achats",
            "system": "base",
            "parent": 60
        },
        {
            "number": 6091,
            "label": "de matières premières (et fournitures)",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6092,
            "label": "d'autres approvisionnements stockés",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6094,
            "label": "d'études et prestations de services",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6095,
            "label": "de matériel, équipements et travaux",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6096,
            "label": "d'approvisionnements non stockés",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6097,
            "label": "de marchandises",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 6098,
            "label": "Rabais, remises et ristournes non affectés",
            "system": "developed",
            "parent": 609
        },
        {
            "number": 61,
            "label": "Services extérieurs",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 611,
            "label": "Sous-traitance générale",
            "system": "base",
            "parent": 61
        },
        {
            "number": 612,
            "label": "Redevances de crédit-bail",
            "system": "base",
            "parent": 61
        },
        {
            "number": 6122,
            "label": "Crédit-bail mobilier",
            "system": "base",
            "parent": 612
        },
        {
            "number": 6125,
            "label": "Crédit-bail immobilier",
            "system": "base",
            "parent": 612
        },
        {
            "number": 613,
            "label": "Locations",
            "system": "base",
            "parent": 61
        },
        {
            "number": 6132,
            "label": "Locations immobilières",
            "system": "developed",
            "parent": 613
        },
        {
            "number": 6135,
            "label": "Locations mobilières",
            "system": "developed",
            "parent": 613
        },
        {
            "number": 6136,
            "label": "Malis sur emballages",
            "system": "developed",
            "parent": 613
        },
        {
            "number": 614,
            "label": "Charges locatives et de copropriété",
            "system": "base",
            "parent": 61
        },
        {
            "number": 615,
            "label": "Entretien et réparations",
            "system": "base",
            "parent": 61
        },
        {
            "number": 6152,
            "label": "sur biens immobiliers",
            "system": "developed",
            "parent": 615
        },
        {
            "number": 6155,
            "label": "sur biens mobiliers",
            "system": "developed",
            "parent": 615
        },
        {
            "number": 6156,
            "label": "Maintenance",
            "system": "developed",
            "parent": 615
        },
        {
            "number": 616,
            "label": "Primes d'assurances",
            "system": "base",
            "parent": 61
        },
        {
            "number": 6161,
            "label": "Multirisques",
            "system": "developed",
            "parent": 616
        },
        {
            "number": 6162,
            "label": "Assurance obligatoire dommage construction",
            "system": "developed",
            "parent": 616
        },
        {
            "number": 6163,
            "label": "Assurance transport",
            "system": "developed",
            "parent": 616
        },
        {
            "number": 61636,
            "label": "sur achats",
            "system": "developed",
            "parent": 6163
        },
        {
            "number": 61637,
            "label": "sur ventes",
            "system": "developed",
            "parent": 6163
        },
        {
            "number": 61638,
            "label": "sur autres biens",
            "system": "developed",
            "parent": 6163
        },
        {
            "number": 6164,
            "label": "Risques d'exploitation",
            "system": "developed",
            "parent": 616
        },
        {
            "number": 6165,
            "label": "Insolvabilité clients",
            "system": "developed",
            "parent": 616
        },
        {
            "number": 617,
            "label": "Études et recherches",
            "system": "base",
            "parent": 61
        },
        {
            "number": 618,
            "label": "Divers",
            "system": "base",
            "parent": 61
        },
        {
            "number": 6181,
            "label": "Documentation générale",
            "system": "developed",
            "parent": 618
        },
        {
            "number": 6183,
            "label": "Documentation technique",
            "system": "developed",
            "parent": 618
        },
        {
            "number": 6185,
            "label": "Frais de colloques, séminaires, conférences",
            "system": "developed",
            "parent": 618
        },
        {
            "number": 619,
            "label": "Rabais, remises et ristournes obtenus sur services extérieurs",
            "system": "base",
            "parent": 61
        },
        {
            "number": 62,
            "label": "Autres services extérieurs",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 621,
            "label": "Personnel extérieur à l'entreprise",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6211,
            "label": "Personnel intérimaire",
            "system": "developed",
            "parent": 621
        },
        {
            "number": 6214,
            "label": "Personnel détaché ou prêté à l'entreprise",
            "system": "developed",
            "parent": 621
        },
        {
            "number": 622,
            "label": "Rémunérations d'intermédiaires et honoraires",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6221,
            "label": "Commissions et courtages sur achats",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6222,
            "label": "Commissions et courtages sur ventes",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6224,
            "label": "Rémunérations des transitaires",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6225,
            "label": "Rémunérations d'affacturage",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6226,
            "label": "Honoraires",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6227,
            "label": "Frais d'actes et de contentieux",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 6228,
            "label": "Divers",
            "system": "developed",
            "parent": 622
        },
        {
            "number": 623,
            "label": "Publicité, publications, relations publiques",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6231,
            "label": "Annonces et insertions",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6232,
            "label": "Échantillons",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6233,
            "label": "Foires et expositions",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6234,
            "label": "Cadeaux à la clientèle",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6235,
            "label": "Primes",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6236,
            "label": "Catalogues et imprimés",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6237,
            "label": "Publications",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 6238,
            "label": "Divers (pourboires, dons courants, ...)",
            "system": "developed",
            "parent": 623
        },
        {
            "number": 624,
            "label": "Transports de biens et transports collectifs du personnel",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6241,
            "label": "Transports sur achats",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 6242,
            "label": "Transports sur ventes",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 6243,
            "label": "Transports entre établissements ou chantiers",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 6244,
            "label": "Transports administratifs",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 6247,
            "label": "Transports collectifs du personnel",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 6248,
            "label": "Divers",
            "system": "developed",
            "parent": 624
        },
        {
            "number": 625,
            "label": "Déplacements, missions et réceptions",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6251,
            "label": "Voyages et déplacements",
            "system": "developed",
            "parent": 625
        },
        {
            "number": 6255,
            "label": "Frais de déménagement",
            "system": "developed",
            "parent": 625
        },
        {
            "number": 6256,
            "label": "Missions",
            "system": "developed",
            "parent": 625
        },
        {
            "number": 6257,
            "label": "Réceptions",
            "system": "developed",
            "parent": 625
        },
        {
            "number": 626,
            "label": "Frais postaux et de télécommunications",
            "system": "base",
            "parent": 62
        },
        {
            "number": 627,
            "label": "Services bancaires et assimilés",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6271,
            "label": "Frais sur titres (achat, vente, garde)",
            "system": "developed",
            "parent": 627
        },
        {
            "number": 6272,
            "label": "Commissions et frais sur émission d'emprunts",
            "system": "developed",
            "parent": 627
        },
        {
            "number": 6275,
            "label": "Frais sur effets",
            "system": "developed",
            "parent": 627
        },
        {
            "number": 6276,
            "label": "Location de coffres",
            "system": "developed",
            "parent": 627
        },
        {
            "number": 6278,
            "label": "Autres frais et commissions sur prestations de services",
            "system": "developed",
            "parent": 627
        },
        {
            "number": 628,
            "label": "Divers",
            "system": "base",
            "parent": 62
        },
        {
            "number": 6281,
            "label": "Concours divers (cotisations, ...)",
            "system": "developed",
            "parent": 628
        },
        {
            "number": 6284,
            "label": "Frais de recrutement de personnel",
            "system": "developed",
            "parent": 628
        },
        {
            "number": 629,
            "label": "Rabais, remises et ristournes obtenus sur autres services extérieurs",
            "system": "base",
            "parent": 62
        },
        {
            "number": 63,
            "label": "Impôts, taxes et versements assimilés",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 631,
            "label": "Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)",
            "system": "base",
            "parent": 63
        },
        {
            "number": 6311,
            "label": "Taxe sur les salaires",
            "system": "developed",
            "parent": 631
        },
        {
            "number": 6312,
            "label": "Taxe d'apprentissage",
            "system": "developed",
            "parent": 631
        },
        {
            "number": 6313,
            "label": "Participation des employeurs à la formation professionnelle continue",
            "system": "developed",
            "parent": 631
        },
        {
            "number": 6314,
            "label": "Cotisation pour défaut d'investissement obligatoire dans la construction",
            "system": "developed",
            "parent": 631
        },
        {
            "number": 6318,
            "label": "Autres",
            "system": "developed",
            "parent": 631
        },
        {
            "number": 633,
            "label": "Impôts, taxes et versements assimilés sur rémunérations (autres organismes)",
            "system": "base",
            "parent": 63
        },
        {
            "number": 6331,
            "label": "Versement de transport",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 6332,
            "label": "Allocations logement",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 6333,
            "label": "Contribution unique des employeurs à la formation professionnelle",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 6334,
            "label": "Participation des employeurs à l'effort de construction",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 6335,
            "label": "Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 6338,
            "label": "Autres",
            "system": "developed",
            "parent": 633
        },
        {
            "number": 635,
            "label": "Autres impôts, taxes et versements assimilés (administrations des impôts)",
            "system": "base",
            "parent": 63
        },
        {
            "number": 6351,
            "label": "Impôts directs (sauf impôts sur les bénéfices)",
            "system": "developed",
            "parent": 635
        },
        {
            "number": 63511,
            "label": "Contribution économique territoriale",
            "system": "developed",
            "parent": 6351
        },
        {
            "number": 63512,
            "label": "Taxes foncières",
            "system": "developed",
            "parent": 6351
        },
        {
            "number": 63513,
            "label": "Autres impôts locaux",
            "system": "developed",
            "parent": 6351
        },
        {
            "number": 63514,
            "label": "Taxe sur les véhicules des sociétés",
            "system": "developed",
            "parent": 6351
        },
        {
            "number": 6352,
            "label": "Taxe sur le chiffre d'affaires non récupérables",
            "system": "developed",
            "parent": 635
        },
        {
            "number": 6353,
            "label": "Impôts indirects",
            "system": "developed",
            "parent": 635
        },
        {
            "number": 6354,
            "label": "Droits d'enregistrement et de timbre",
            "system": "developed",
            "parent": 635
        },
        {
            "number": 63541,
            "label": "Droits de mutation",
            "system": "developed",
            "parent": 6354
        },
        {
            "number": 6358,
            "label": "Autres droits",
            "system": "base",
            "parent": 635
        },
        {
            "number": 637,
            "label": "Autres impôts, taxes et versements assimilés (autres organismes)",
            "system": "base",
            "parent": 63
        },
        {
            "number": 6371,
            "label": "Contribution sociale de solidarité à la charge des sociétés",
            "system": "developed",
            "parent": 637
        },
        {
            "number": 6372,
            "label": "Taxes perçues par les organismes publics internationaux",
            "system": "developed",
            "parent": 637
        },
        {
            "number": 6374,
            "label": "Impôts et taxes exigibles à l'Étranger",
            "system": "developed",
            "parent": 637
        },
        {
            "number": 6378,
            "label": "Taxes diverses",
            "system": "developed",
            "parent": 637
        },
        {
            "number": 64,
            "label": "Charges de personnel",
            "system": "base",
            "parent": 6
        },
        {
            "number": 641,
            "label": "Rémunérations du personnel",
            "system": "condensed",
            "parent": 64
        },
        {
            "number": 6411,
            "label": "Salaires, appointements",
            "system": "developed",
            "parent": 641
        },
        {
            "number": 6412,
            "label": "Congés payés",
            "system": "developed",
            "parent": 641
        },
        {
            "number": 6413,
            "label": "Primes et gratifications",
            "system": "developed",
            "parent": 641
        },
        {
            "number": 6414,
            "label": "Indemnités et avantages divers",
            "system": "developed",
            "parent": 641
        },
        {
            "number": 6415,
            "label": "Supplément familial",
            "system": "developed",
            "parent": 641
        },
        {
            "number": 644,
            "label": "Rémunération du travail de l'exploitant",
            "system": "condensed",
            "parent": 64
        },
        {
            "number": 645,
            "label": "Charges de sécurité sociale et de prévoyance",
            "system": "condensed",
            "parent": 64
        },
        {
            "number": 6451,
            "label": "Cotisations à l'URSSAF",
            "system": "developed",
            "parent": 645
        },
        {
            "number": 6452,
            "label": "Cotisations aux mutuelles",
            "system": "developed",
            "parent": 645
        },
        {
            "number": 6453,
            "label": "Cotisations aux caisses de retraites",
            "system": "developed",
            "parent": 645
        },
        {
            "number": 6454,
            "label": "Cotisations aux ASSEDIC",
            "system": "developed",
            "parent": 645
        },
        {
            "number": 6458,
            "label": "Cotisations aux autres organismes sociaux",
            "system": "developed",
            "parent": 645
        },
        {
            "number": 646,
            "label": "Cotisations sociales personnelles de l'exploitant",
            "system": "condensed",
            "parent": 64
        },
        {
            "number": 647,
            "label": "Autres charges sociales",
            "system": "base",
            "parent": 64
        },
        {
            "number": 6471,
            "label": "Prestations directes",
            "system": "developed",
            "parent": 647
        },
        {
            "number": 6472,
            "label": "Versements aux comités d'entreprise et d'établissement",
            "system": "developed",
            "parent": 647
        },
        {
            "number": 6473,
            "label": "Versements aux comités d'hygiène et de sécurité",
            "system": "developed",
            "parent": 647
        },
        {
            "number": 6474,
            "label": "Versements aux autres œuvres sociales",
            "system": "developed",
            "parent": 647
        },
        {
            "number": 6475,
            "label": "Médecine du travail, pharmacie",
            "system": "developed",
            "parent": 647
        },
        {
            "number": 648,
            "label": "Autres charges de personnel",
            "system": "base",
            "parent": 64
        },
        {
            "number": 65,
            "label": "Autres charges de gestion courante",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 651,
            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
            "system": "base",
            "parent": 65
        },
        {
            "number": 6511,
            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels",
            "system": "developed",
            "parent": 651
        },
        {
            "number": 6516,
            "label": "Droits d'auteur et de reproduction",
            "system": "developed",
            "parent": 651
        },
        {
            "number": 6518,
            "label": "Autres droits et valeurs similaires",
            "system": "developed",
            "parent": 651
        },
        {
            "number": 653,
            "label": "Jetons de présence",
            "system": "base",
            "parent": 65
        },
        {
            "number": 654,
            "label": "Pertes sur créances irrécouvrables",
            "system": "base",
            "parent": 65
        },
        {
            "number": 6541,
            "label": "Créances de l'exercice",
            "system": "developed",
            "parent": 654
        },
        {
            "number": 6544,
            "label": "Créances des exercices antérieurs",
            "system": "developed",
            "parent": 654
        },
        {
            "number": 655,
            "label": "Quote-part de résultat sur opérations faites en commun",
            "system": "base",
            "parent": 65
        },
        {
            "number": 6551,
            "label": "Quote-part de bénéfice transférée (comptabilité du gérant)",
            "system": "developed",
            "parent": 655
        },
        {
            "number": 6555,
            "label": "Quote-part de perte supportée (comptabilité des associés non gérants)",
            "system": "developed",
            "parent": 655
        },
        {
            "number": 656,
            "label": "Pertes de change sur créances commerciales",
            "system": "base",
            "parent": 65
        },
        {
            "number": 658,
            "label": "Charges diverses de gestion courante",
            "system": "base",
            "parent": 65
        },
        {
            "number": 66,
            "label": "Charges financières",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 661,
            "label": "Charges d'intérêts",
            "system": "base",
            "parent": 66
        },
        {
            "number": 6611,
            "label": "Intérêts des emprunts et dettes",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 66116,
            "label": "des emprunts et dettes assimilées",
            "system": "developed",
            "parent": 6611
        },
        {
            "number": 66117,
            "label": "des dettes rattachées à des participations",
            "system": "developed",
            "parent": 6611
        },
        {
            "number": 6612,
            "label": "Charges de la fiducie, résultat de la période",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 6615,
            "label": "Intérêts des comptes courants et des dépôts créditeurs",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 6616,
            "label": "Intérêts bancaires et sur opérations de financement (escompte, ...)",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 6617,
            "label": "Intérêts des obligations cautionnées",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 6618,
            "label": "Intérêts des autres dettes",
            "system": "developed",
            "parent": 661
        },
        {
            "number": 66181,
            "label": "des dettes commerciales",
            "system": "developed",
            "parent": 6618
        },
        {
            "number": 66188,
            "label": "des dettes diverses",
            "system": "developed",
            "parent": 6618
        },
        {
            "number": 664,
            "label": "Pertes sur créances liées à des participations",
            "system": "base",
            "parent": 66
        },
        {
            "number": 665,
            "label": "Escomptes accordés",
            "system": "base",
            "parent": 66
        },
        {
            "number": 666,
            "label": "Pertes de change financières",
            "system": "base",
            "parent": 66
        },
        {
            "number": 667,
            "label": "Charges nettes sur cessions de valeurs mobilières de placement",
            "system": "base",
            "parent": 66
        },
        {
            "number": 668,
            "label": "Autres charges financières",
            "system": "base",
            "parent": 66
        },
        {
            "number": 67,
            "label": "Charges exceptionnelles",
            "system": "condensed",
            "parent": 6
        },
        {
            "number": 671,
            "label": "Charges exceptionnelles sur opérations de gestion",
            "system": "base",
            "parent": 67
        },
        {
            "number": 6711,
            "label": "Pénalités sur marchés (et dédits payés sur achats et ventes)",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6712,
            "label": "Pénalités, amendes fiscales et pénales",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6713,
            "label": "Dons, libéralités",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6714,
            "label": "Créances devenues irrécouvrables dans l'exercice",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6715,
            "label": "Subventions accordées",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6717,
            "label": "Rappel d'impôts (autres qu'impôts sur les bénéfices)",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 6718,
            "label": "Autres charges exceptionnelles sur opérations de gestion",
            "system": "developed",
            "parent": 671
        },
        {
            "number": 672,
            "label": "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les charges sur exercices antérieurs)",
            "system": "base",
            "parent": 67
        },
        {
            "number": 674,
            "label": "Opérations de constitution ou liquidation des fiducies",
            "system": "base",
            "parent": 67
        },
        {
            "number": 6741,
            "label": "Opérations liées à la constitution de fiducie - Transfert des éléments",
            "system": "developed",
            "parent": 674
        },
        {
            "number": 6742,
            "label": "Opérations liées à la liquidation de la fiducie",
            "system": "developed",
            "parent": 674
        },
        {
            "number": 675,
            "label": "Valeurs comptables des éléments d'actif cédés",
            "system": "base",
            "parent": 67
        },
        {
            "number": 6751,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 675
        },
        {
            "number": 6752,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 675
        },
        {
            "number": 6756,
            "label": "Immobilisations financières",
            "system": "developed",
            "parent": 675
        },
        {
            "number": 6758,
            "label": "Autres éléments d'actif",
            "system": "developed",
            "parent": 675
        },
        {
            "number": 678,
            "label": "Autres charges exceptionnelles",
            "system": "base",
            "parent": 67
        },
        {
            "number": 6781,
            "label": "Malis provenant de clauses d'indexation",
            "system": "developed",
            "parent": 678
        },
        {
            "number": 6782,
            "label": "Lots",
            "system": "developed",
            "parent": 678
        },
        {
            "number": 6783,
            "label": "Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même",
            "system": "developed",
            "parent": 678
        },
        {
            "number": 6788,
            "label": "Charges exceptionnelles diverses",
            "system": "developed",
            "parent": 678
        },
        {
            "number": 68,
            "label": "Dotations aux amortissements, aux dépréciations et aux provisions",
            "system": "base",
            "parent": 6
        },
        {
            "number": 681,
            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation",
            "system": "condensed",
            "parent": 68
        },
        {
            "number": 6811,
            "label": "Dotations aux amortissements sur immobilisations incorporelles et corporelles",
            "system": "base",
            "parent": 681
        },
        {
            "number": 68111,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 6811
        },
        {
            "number": 68112,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 6811
        },
        {
            "number": 6812,
            "label": "Dotations aux amortissements des charges d'exploitation à répartir",
            "system": "base",
            "parent": 681
        },
        {
            "number": 6815,
            "label": "Dotations aux provisions d'exploitation",
            "system": "base",
            "parent": 681
        },
        {
            "number": 6816,
            "label": "Dotations pour dépréciations des immobilisations incorporelles et corporelles",
            "system": "base",
            "parent": 681
        },
        {
            "number": 68161,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 6816
        },
        {
            "number": 68162,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 6816
        },
        {
            "number": 6817,
            "label": "Dotations pour dépréciations des actifs circulants",
            "system": "base",
            "parent": 681
        },
        {
            "number": 68173,
            "label": "Stocks et en-cours",
            "system": "developed",
            "parent": 6817
        },
        {
            "number": 68174,
            "label": "Créances",
            "system": "developed",
            "parent": 6817
        },
        {
            "number": 686,
            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières",
            "system": "condensed",
            "parent": 68
        },
        {
            "number": 6861,
            "label": "Dotations aux amortissements des primes de remboursement des obligations",
            "system": "base",
            "parent": 686
        },
        {
            "number": 6865,
            "label": "Dotations aux provisions financières",
            "system": "base",
            "parent": 686
        },
        {
            "number": 6866,
            "label": "Dotations pour dépréciations des éléments financiers",
            "system": "base",
            "parent": 686
        },
        {
            "number": 68662,
            "label": "Immobilisations financières",
            "system": "developed",
            "parent": 6866
        },
        {
            "number": 68665,
            "label": "Valeurs mobilières de placement",
            "system": "developed",
            "parent": 6866
        },
        {
            "number": 6868,
            "label": "Autres dotations",
            "system": "base",
            "parent": 686
        },
        {
            "number": 687,
            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles",
            "system": "condensed",
            "parent": 68
        },
        {
            "number": 6871,
            "label": "Dotations aux amortissements exceptionnels des immobilisations",
            "system": "base",
            "parent": 687
        },
        {
            "number": 6872,
            "label": "Dotations aux provisions réglementées (immobilisations)",
            "system": "base",
            "parent": 687
        },
        {
            "number": 68725,
            "label": "Amortissements dérogatoires",
            "system": "developed",
            "parent": 6872
        },
        {
            "number": 6873,
            "label": "Dotations aux provisions réglementées (stocks)",
            "system": "base",
            "parent": 687
        },
        {
            "number": 6874,
            "label": "Dotations aux autres provisions réglementées",
            "system": "base",
            "parent": 687
        },
        {
            "number": 6875,
            "label": "Dotations aux provisions exceptionnelles",
            "system": "base",
            "parent": 687
        },
        {
            "number": 6876,
            "label": "Dotations pour dépréciations exceptionnelles",
            "system": "base",
            "parent": 687
        },
        {
            "number": 69,
            "label": "Participation des salariés - Impôts sur les bénéfices et assimilés",
            "system": "base",
            "parent": 6
        },
        {
            "number": 691,
            "label": "Participation des salariés aux résultats",
            "system": "condensed",
            "parent": 69
        },
        {
            "number": 695,
            "label": "Impôts sur les bénéfices",
            "system": "condensed",
            "parent": 69
        },
        {
            "number": 6951,
            "label": "Impôts dus en France",
            "system": "developed",
            "parent": 695
        },
        {
            "number": 6952,
            "label": "Contribution additionnelle à l'impôt sur les bénéfices",
            "system": "developed",
            "parent": 695
        },
        {
            "number": 6954,
            "label": "Impôts dus à l'étranger",
            "system": "developed",
            "parent": 695
        },
        {
            "number": 696,
            "label": "Suppléments d'impôt sur les sociétés liés aux distributions",
            "system": "base",
            "parent": 69
        },
        {
            "number": 698,
            "label": "Intégration fiscale",
            "system": "base",
            "parent": 69
        },
        {
            "number": 6981,
            "label": "Intégration fiscale - Charges",
            "system": "base",
            "parent": 698
        },
        {
            "number": 6989,
            "label": "Intégration fiscale - Produits",
            "system": "base",
            "parent": 698
        },
        {
            "number": 699,
            "label": "Produits - Reports en arrière des déficits",
            "system": "condensed",
            "parent": 69
        },
        {
            "number": 7,
            "label": "Produits",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 70,
            "label": "Ventes de produits fabriqués, prestations de services, marchandises",
            "system": "base",
            "parent": 7
        },
        {
            "number": 701,
            "label": "Ventes de produits finis",
            "system": "condensed",
            "parent": 70
        },
        {
            "number": 7011,
            "label": "Produits finis (ou groupe) A",
            "system": "developed",
            "parent": 701
        },
        {
            "number": 7012,
            "label": "Produits finis (ou groupe) B",
            "system": "developed",
            "parent": 701
        },
        {
            "number": 702,
            "label": "Ventes de produits intermédiaires",
            "system": "base",
            "parent": 70
        },
        {
            "number": 703,
            "label": "Ventes de produits résiduels",
            "system": "base",
            "parent": 70
        },
        {
            "number": 704,
            "label": "Travaux",
            "system": "base",
            "parent": 70
        },
        {
            "number": 7041,
            "label": "Travaux de catégorie (ou activité) A",
            "system": "base",
            "parent": 704
        },
        {
            "number": 7042,
            "label": "Travaux de catégorie (ou activité) B",
            "system": "base",
            "parent": 704
        },
        {
            "number": 705,
            "label": "Études",
            "system": "base",
            "parent": 70
        },
        {
            "number": 706,
            "label": "Prestations de services",
            "system": "condensed",
            "parent": 70
        },
        {
            "number": 707,
            "label": "Ventes de marchandises",
            "system": "condensed",
            "parent": 70
        },
        {
            "number": 7071,
            "label": "Marchandises (ou groupe) A",
            "system": "developed",
            "parent": 707
        },
        {
            "number": 7072,
            "label": "Marchandises (ou groupe) B",
            "system": "developed",
            "parent": 707
        },
        {
            "number": 708,
            "label": "Produits des activités annexes",
            "system": "condensed",
            "parent": 70
        },
        {
            "number": 7081,
            "label": "Produits des services exploités dans l'intérêt du personnel",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7082,
            "label": "Commissions et courtages",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7083,
            "label": "Locations diverses",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7084,
            "label": "Mise à disposition de personnel facturée",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7085,
            "label": "Ports et frais accessoires facturés",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7086,
            "label": "Bonis sur reprises d'emballages consignés",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7087,
            "label": "Bonifications obtenues des clients et primes sur ventes",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 7088,
            "label": "Autres produits d'activités annexes (cessions d'approvisionnements, ...)",
            "system": "developed",
            "parent": 708
        },
        {
            "number": 709,
            "label": "Rabais, remises et ristournes accordés par l'entreprise",
            "system": "condensed",
            "parent": 70
        },
        {
            "number": 7091,
            "label": "sur ventes de produits finis",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7092,
            "label": "sur ventes de produits intermédiaires",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7094,
            "label": "sur travaux",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7095,
            "label": "sur études",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7096,
            "label": "sur prestations de services",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7097,
            "label": "sur ventes de marchandises",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 7098,
            "label": "sur produits des activités annexes",
            "system": "developed",
            "parent": 709
        },
        {
            "number": 71,
            "label": "Production stockée (ou déstockage)",
            "system": "base",
            "parent": 7
        },
        {
            "number": 713,
            "label": "Variation des stocks (en-cours de production, produits)",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 7133,
            "label": "Variation des en-cours de production de biens",
            "system": "base",
            "parent": 713
        },
        {
            "number": 71331,
            "label": "Produits en cours",
            "system": "developed",
            "parent": 7133
        },
        {
            "number": 71335,
            "label": "Travaux en cours",
            "system": "developed",
            "parent": 7133
        },
        {
            "number": 7134,
            "label": "Variation des en-cours de production de services",
            "system": "base",
            "parent": 713
        },
        {
            "number": 71341,
            "label": "Études en cours",
            "system": "developed",
            "parent": 7134
        },
        {
            "number": 71345,
            "label": "Prestations de services en cours",
            "system": "developed",
            "parent": 7134
        },
        {
            "number": 7135,
            "label": "Variation des stocks de produits",
            "system": "base",
            "parent": 713
        },
        {
            "number": 71351,
            "label": "Produits intermédiaires",
            "system": "developed",
            "parent": 7135
        },
        {
            "number": 71355,
            "label": "Produits finis",
            "system": "developed",
            "parent": 7135
        },
        {
            "number": 71358,
            "label": "Produits résiduels",
            "system": "developed",
            "parent": 7135
        },
        {
            "number": 72,
            "label": "Production immobilisée",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 721,
            "label": "Immobilisations incorporelles",
            "system": "base",
            "parent": 72
        },
        {
            "number": 722,
            "label": "Immobilisations corporelles",
            "system": "base",
            "parent": 72
        },
        {
            "number": 74,
            "label": "Subventions d'exploitation",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 75,
            "label": "Autres produits de gestion courante",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 751,
            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
            "system": "base",
            "parent": 75
        },
        {
            "number": 7511,
            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels",
            "system": "developed",
            "parent": 751
        },
        {
            "number": 7516,
            "label": "Droits d'auteur et de reproduction",
            "system": "developed",
            "parent": 751
        },
        {
            "number": 7518,
            "label": "Autres droits et valeurs similaires",
            "system": "developed",
            "parent": 751
        },
        {
            "number": 752,
            "label": "Revenus des immeubles non affectés à des activités professionnelles",
            "system": "base",
            "parent": 75
        },
        {
            "number": 753,
            "label": "Jetons de présence et rémunérations d'administrateurs, gérants",
            "system": "condensed",
            "parent": 75
        },
        {
            "number": 754,
            "label": "Ristournes perçues des coopératives (provenant des excédents)",
            "system": "condensed",
            "parent": 75
        },
        {
            "number": 755,
            "label": "Quote-parts de résultat sur opérations faites en commun",
            "system": "condensed",
            "parent": 75
        },
        {
            "number": 7551,
            "label": "Quote-part de perte transférée (comptabilité du gérant)",
            "system": "developed",
            "parent": 755
        },
        {
            "number": 7555,
            "label": "Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)",
            "system": "developed",
            "parent": 755
        },
        {
            "number": 756,
            "label": "Gains de change sur créances commerciales",
            "system": "base",
            "parent": 75
        },
        {
            "number": 758,
            "label": "Produits divers de gestion courante",
            "system": "base",
            "parent": 75
        },
        {
            "number": 76,
            "label": "Produits financiers",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 761,
            "label": "Produits de participations",
            "system": "base",
            "parent": 76
        },
        {
            "number": 7611,
            "label": "Revenus des titres de participation",
            "system": "developed",
            "parent": 761
        },
        {
            "number": 7612,
            "label": "Produits de la fiducie, résultat de la période",
            "system": "developed",
            "parent": 761
        },
        {
            "number": 7616,
            "label": "Revenus sur autres formes de participation",
            "system": "developed",
            "parent": 761
        },
        {
            "number": 7617,
            "label": "Revenus des créances rattachées à des participations",
            "system": "developed",
            "parent": 761
        },
        {
            "number": 762,
            "label": "Produits des autres immobilisations financières",
            "system": "base",
            "parent": 76
        },
        {
            "number": 7621,
            "label": "Revenus des titres immobilisés",
            "system": "developed",
            "parent": 762
        },
        {
            "number": 7626,
            "label": "Revenus des prêts",
            "system": "developed",
            "parent": 762
        },
        {
            "number": 7627,
            "label": "Revenus des créances immobilisées",
            "system": "developed",
            "parent": 762
        },
        {
            "number": 763,
            "label": "Revenus des autres créances",
            "system": "base",
            "parent": 76
        },
        {
            "number": 7631,
            "label": "Revenus des créances commerciales",
            "system": "developed",
            "parent": 763
        },
        {
            "number": 7638,
            "label": "Revenus des créances diverses",
            "system": "developed",
            "parent": 763
        },
        {
            "number": 764,
            "label": "Revenus des valeurs mobilières de placement",
            "system": "base",
            "parent": 76
        },
        {
            "number": 765,
            "label": "Escomptes obtenus",
            "system": "base",
            "parent": 76
        },
        {
            "number": 766,
            "label": "Gains de change financiers",
            "system": "base",
            "parent": 76
        },
        {
            "number": 767,
            "label": "Produits nets sur cessions de valeurs mobilières de placement",
            "system": "base",
            "parent": 76
        },
        {
            "number": 768,
            "label": "Autres produits financiers",
            "system": "base",
            "parent": 76
        },
        {
            "number": 77,
            "label": "Produits exceptionnels",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 771,
            "label": "Produits exceptionnels sur opérations de gestion",
            "system": "base",
            "parent": 77
        },
        {
            "number": 7711,
            "label": "Dédits et pénalités perçus sur achats et sur ventes",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 7713,
            "label": "Libéralités reçues",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 7714,
            "label": "Rentrées sur créances amorties",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 7715,
            "label": "Subventions d'équilibre",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 7717,
            "label": "Dégrèvements d'impôts autres qu'impôts sur les bénéfices",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 7718,
            "label": "Autres produits exceptionnels sur opérations de gestion",
            "system": "developed",
            "parent": 771
        },
        {
            "number": 772,
            "label": "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les produits sur exercices antérieurs)",
            "system": "base",
            "parent": 77
        },
        {
            "number": 774,
            "label": "Opérations de constitution ou liquidation des fiducies",
            "system": "base",
            "parent": 77
        },
        {
            "number": 7741,
            "label": "Opérations liées à la constitution de fiducie - Transfert des éléments",
            "system": "developed",
            "parent": 774
        },
        {
            "number": 7742,
            "label": "Opérations liées à la liquidation de la fiducie",
            "system": "developed",
            "parent": 774
        },
        {
            "number": 775,
            "label": "Produits des cessions d'éléments d'actif",
            "system": "base",
            "parent": 77
        },
        {
            "number": 7751,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 775
        },
        {
            "number": 7752,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 775
        },
        {
            "number": 7756,
            "label": "Immobilisations financières",
            "system": "developed",
            "parent": 775
        },
        {
            "number": 7758,
            "label": "Autres éléments d'actif",
            "system": "developed",
            "parent": 775
        },
        {
            "number": 777,
            "label": "Quote-part des subventions d'investissement virée au résultat de l'exercice",
            "system": "base",
            "parent": 77
        },
        {
            "number": 778,
            "label": "Autres produits exceptionnels",
            "system": "base",
            "parent": 77
        },
        {
            "number": 7781,
            "label": "Bonis provenant de clauses d'indexation",
            "system": "developed",
            "parent": 778
        },
        {
            "number": 7782,
            "label": "Lots",
            "system": "developed",
            "parent": 778
        },
        {
            "number": 7783,
            "label": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même",
            "system": "developed",
            "parent": 778
        },
        {
            "number": 7788,
            "label": "Produits exceptionnels divers",
            "system": "developed",
            "parent": 778
        },
        {
            "number": 78,
            "label": "Reprises sur amortissements, dépréciations et provisions",
            "system": "base",
            "parent": 7
        },
        {
            "number": 781,
            "label": "Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)",
            "system": "condensed",
            "parent": 78
        },
        {
            "number": 7811,
            "label": "Reprises sur amortissements des immobilisations incorporelles et corporelles",
            "system": "base",
            "parent": 781
        },
        {
            "number": 78111,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 7811
        },
        {
            "number": 78112,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 7811
        },
        {
            "number": 7815,
            "label": "Reprises sur provisions d'exploitation",
            "system": "base",
            "parent": 781
        },
        {
            "number": 7816,
            "label": "Reprises sur dépréciations des immobilisations incorporelles et corporelles",
            "system": "base",
            "parent": 781
        },
        {
            "number": 78161,
            "label": "Immobilisations incorporelles",
            "system": "developed",
            "parent": 7816
        },
        {
            "number": 78162,
            "label": "Immobilisations corporelles",
            "system": "developed",
            "parent": 7816
        },
        {
            "number": 7817,
            "label": "Reprises sur dépréciations des actifs circulants",
            "system": "base",
            "parent": 781
        },
        {
            "number": 78173,
            "label": "Stocks et en-cours",
            "system": "developed",
            "parent": 7817
        },
        {
            "number": 78174,
            "label": "Créances",
            "system": "developed",
            "parent": 7817
        },
        {
            "number": 786,
            "label": "Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)",
            "system": "condensed",
            "parent": 78
        },
        {
            "number": 7865,
            "label": "Reprises sur provisions financières",
            "system": "base",
            "parent": 786
        },
        {
            "number": 7866,
            "label": "Reprises sur dépréciations des éléments financiers",
            "system": "base",
            "parent": 786
        },
        {
            "number": 78662,
            "label": "Immobilisations financières",
            "system": "developed",
            "parent": 7866
        },
        {
            "number": 78665,
            "label": "Valeurs mobilières de placements",
            "system": "developed",
            "parent": 7866
        },
        {
            "number": 787,
            "label": "Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)",
            "system": "condensed",
            "parent": 78
        },
        {
            "number": 7872,
            "label": "Reprises sur provisions réglementées (immobilisations)",
            "system": "base",
            "parent": 787
        },
        {
            "number": 78725,
            "label": "Amortissements dérogatoires",
            "system": "developed",
            "parent": 7872
        },
        {
            "number": 78726,
            "label": "Provision spéciale de réévaluation",
            "system": "developed",
            "parent": 7872
        },
        {
            "number": 78727,
            "label": "Plus-values réinvesties",
            "system": "developed",
            "parent": 7872
        },
        {
            "number": 7873,
            "label": "Reprises sur provisions réglementées (stocks)",
            "system": "base",
            "parent": 787
        },
        {
            "number": 7874,
            "label": "Reprises sur autres provisions réglementées",
            "system": "base",
            "parent": 787
        },
        {
            "number": 7875,
            "label": "Reprises sur provisions exceptionnelles",
            "system": "base",
            "parent": 787
        },
        {
            "number": 7876,
            "label": "Reprises sur dépréciations exceptionnelles",
            "system": "base",
            "parent": 787
        },
        {
            "number": 79,
            "label": "Transferts de charges",
            "system": "condensed",
            "parent": 7
        },
        {
            "number": 791,
            "label": "Transferts de charges d'exploitation",
            "system": "base",
            "parent": 79
        },
        {
            "number": 796,
            "label": "Transferts de charges financières",
            "system": "base",
            "parent": 79
        },
        {
            "number": 797,
            "label": "Transferts de charges exceptionnelles",
            "system": "base",
            "parent": 79
        },
        {
            "number": 8,
            "label": "Spéciaux",
            "system": "condensed",
            "parent": null
        },
        {
            "number": 80,
            "label": "Engagements",
            "system": "base",
            "parent": 8
        },
        {
            "number": 801,
            "label": "Engagements donnés par l'entité",
            "system": "condensed",
            "parent": 80
        },
        {
            "number": 8011,
            "label": "Avals, cautions, garanties",
            "system": "developed",
            "parent": 801
        },
        {
            "number": 8014,
            "label": "Effets circulant sous l'endos de l'entité",
            "system": "developed",
            "parent": 801
        },
        {
            "number": 8016,
            "label": "Redevances crédit-bail restant à courir",
            "system": "developed",
            "parent": 801
        },
        {
            "number": 80161,
            "label": "Crédit-bail mobilier",
            "system": "developed",
            "parent": 8016
        },
        {
            "number": 80165,
            "label": "Crédit-bail immobilier",
            "system": "developed",
            "parent": 8016
        },
        {
            "number": 8018,
            "label": "Autres engagements donnés",
            "system": "developed",
            "parent": 801
        },
        {
            "number": 802,
            "label": "Engagements reçus par l'entité",
            "system": "condensed",
            "parent": 80
        },
        {
            "number": 8021,
            "label": "Avals, cautions, garanties",
            "system": "developed",
            "parent": 802
        },
        {
            "number": 8024,
            "label": "Créances escomptées non échues",
            "system": "developed",
            "parent": 802
        },
        {
            "number": 8026,
            "label": "Engagements reçus pour utilisation en crédit-bail",
            "system": "developed",
            "parent": 802
        },
        {
            "number": 80261,
            "label": "Crédit-bail mobilier",
            "system": "developed",
            "parent": 8026
        },
        {
            "number": 80265,
            "label": "Crédit-bail immobilier",
            "system": "developed",
            "parent": 8026
        },
        {
            "number": 8028,
            "label": "Autres engagements reçus",
            "system": "developed",
            "parent": 802
        },
        {
            "number": 809,
            "label": "Contrepartie des engagements",
            "system": "condensed",
            "parent": 80
        },
        {
            "number": 8091,
            "label": "Contrepartie 801",
            "system": "developed",
            "parent": 809
        },
        {
            "number": 8092,
            "label": "Contrepartie 802",
            "system": "developed",
            "parent": 809
        },
        {
            "number": 88,
            "label": "Résultat en instance d'affectation",
            "system": "base",
            "parent": 8
        },
        {
            "number": 89,
            "label": "Bilan",
            "system": "base",
            "parent": 8
        },
        {
            "number": 890,
            "label": "Bilan d'ouverture",
            "system": "base",
            "parent": 89
        },
        {
            "number": 891,
            "label": "Bilan de clôture",
            "system": "base",
            "parent": 89
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            "number": 1,
            "label": "Capitaux",
            "system": "condensed",
            "accounts": [
                {
                    "number": 10,
                    "label": "Capital et réserves",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 101,
                            "label": "Capital",
                            "system": "condensed",
                            "accounts": [
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                                    "number": 1011,
                                    "label": "Capital souscrit - non appelé",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1012,
                                    "label": "Capital souscrit - appelé, non versé",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1013,
                                    "label": "Capital souscrit - appelé, versé",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 10131,
                                            "label": "Capital non amorti",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 10132,
                                            "label": "Capital amorti",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 1018,
                                    "label": "Capital souscrit soumis à des réglementations particulières",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 102,
                            "label": "Fonds fiduciaires",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 104,
                            "label": "Primes liées au capital social",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1041,
                                    "label": "Primes d'émission",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1042,
                                    "label": "Primes de fusion",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1043,
                                    "label": "Primes d'apport",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1044,
                                    "label": "Primes de conversion d'obligations en actions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1045,
                                    "label": "Bons de souscription d'actions",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 105,
                            "label": "Écarts de réévaluation",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 1051,
                                    "label": "Réserve spéciale de réévaluation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1052,
                                    "label": "Écart de réévaluation libre",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1053,
                                    "label": "Réserve de réévaluation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1055,
                                    "label": "Écarts de réévaluation (autres opérations légales)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1057,
                                    "label": "Autres écarts de réévaluation en France",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1058,
                                    "label": "Autres écarts de réévaluation à l'étranger",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 106,
                            "label": "Réserves",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1061,
                                    "label": "Réserve légale",
                                    "system": "condensed",
                                    "accounts": [
                                        {
                                            "number": 10611,
                                            "label": "Réserve légale proprement dite",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 10612,
                                            "label": "Plus-values nettes à long terme",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 1062,
                                    "label": "Réserves indisponibles",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 1063,
                                    "label": "Réserves statutaires ou contractuelles",
                                    "system": "condensed",
                                    "accounts": []
                                },
                                {
                                    "number": 1064,
                                    "label": "Réserves réglementées",
                                    "system": "condensed",
                                    "accounts": [
                                        {
                                            "number": 10641,
                                            "label": "Plus-values nettes à long terme",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 10643,
                                            "label": "Réserves consécutives à l'octroi de subventions d'investissement",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 10648,
                                            "label": "Autres réserves réglementées",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 1068,
                                    "label": "Autres réserves",
                                    "system": "condensed",
                                    "accounts": [
                                        {
                                            "number": 10681,
                                            "label": "Réserve de propre assureur",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 10688,
                                            "label": "Réserves diverses",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 107,
                            "label": "Écart d'équivalence",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 108,
                            "label": "Compte de l'exploitant",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 109,
                            "label": "Actionnaires : Capital souscrit - non appelé",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 11,
                    "label": "Report à nouveau (solde créditeur ou débiteur)",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 110,
                            "label": "Report à nouveau (solde créditeur)",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 119,
                            "label": "Report à nouveau (solde débiteur)",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 12,
                    "label": "Résultat de l'exercice (bénéfice ou perte)",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 120,
                            "label": "Résultat de l'exercice (bénéfice)",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 129,
                            "label": "Résultat de l'exercice (perte)",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 13,
                    "label": "Subventions d'investissement",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 131,
                            "label": "Subventions d'équipement",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1311,
                                    "label": "État",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1312,
                                    "label": "Régions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1313,
                                    "label": "Départements",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1314,
                                    "label": "Communes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1315,
                                    "label": "Collectivités publiques",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1316,
                                    "label": "Entreprises publiques",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1317,
                                    "label": "Entreprises et organismes privés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1318,
                                    "label": "Autres",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 138,
                            "label": "Autres subventions d'investissement (même ventilation que celle du compte 131)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 139,
                            "label": "Subventions d'investissement inscrites au compte de résultat",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1391,
                                    "label": "Subventions d'équipement",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 13911,
                                            "label": "État",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13912,
                                            "label": "Régions",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13913,
                                            "label": "Départements",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13914,
                                            "label": "Communes",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13915,
                                            "label": "Collectivités publiques",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13916,
                                            "label": "Entreprises publiques",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13917,
                                            "label": "Entreprises et organismes privés",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 13918,
                                            "label": "Autres",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 1398,
                                    "label": "Autres subventions d'investissement (même ventilation que celle du compte 1391)",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 14,
                    "label": "Provisions réglementées",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 142,
                            "label": "Provisions réglementées relatives aux immobilisations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1423,
                                    "label": "Provisions pour reconstitution des gisements miniers et pétroliers",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1424,
                                    "label": "Provisions pour investissement (participation des salariés)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 143,
                            "label": "Provisions réglementées relatives aux stocks",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1431,
                                    "label": "Hausse des prix",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1432,
                                    "label": "Fluctuation des cours",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 144,
                            "label": "Provisions réglementées relatives aux autres éléments de l'actif",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 145,
                            "label": "Amortissements dérogatoires",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 146,
                            "label": "Provision spéciale de réévaluation",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 147,
                            "label": "Plus-values réinvesties",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 148,
                            "label": "Autres provisions réglementées",
                            "system": "condensed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 15,
                    "label": "Provisions pour risques et charges",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 151,
                            "label": "Provisions pour risques",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1511,
                                    "label": "Provisions pour litiges",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1512,
                                    "label": "Provisions pour garanties données aux clients",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1513,
                                    "label": "Provisions pour pertes sur marchés à terme",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1514,
                                    "label": "Provisions pour amendes et pénalités",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1515,
                                    "label": "Provisions pour pertes de change",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1516,
                                    "label": "Provisions pour pertes sur contrats",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1518,
                                    "label": "Autres provisions pour risques",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 153,
                            "label": "Provisions pour pensions et obligations similaires",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 154,
                            "label": "Provisions pour restructurations",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 155,
                            "label": "Provisions pour impôts",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 156,
                            "label": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 157,
                            "label": "Provisions pour charges à répartir sur plusieurs exercices",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1572,
                                    "label": "Provisions pour gros entretien ou grandes révisions",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 158,
                            "label": "Autres provisions pour charges",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1581,
                                    "label": "Provisions pour remises en état",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 16,
                    "label": "Emprunts et dettes assimilées",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 161,
                            "label": "Emprunts obligataires convertibles",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 162,
                            "label": "Obligations représentatives de passifs nets remis en fiducie",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 163,
                            "label": "Autres emprunts obligataires",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 164,
                            "label": "Émprunts auprès des établissements de crédit",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 165,
                            "label": "Dépôts et cautionnements reçus",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1651,
                                    "label": "Dépôts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1655,
                                    "label": "Cautionnements",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 166,
                            "label": "Participation des salariés aux résultats",
                            "system": "developed",
                            "accounts": [
                                {
                                    "number": 1661,
                                    "label": "Comptes bloqués",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1662,
                                    "label": "Fonds de participation",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 167,
                            "label": "Emprunts et dettes assortis de conditions particulières",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1671,
                                    "label": "Émissions de titres participatifs",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 1674,
                                    "label": "Avances conditionnées de l'État",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 1675,
                                    "label": "Emprunts participatifs",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 168,
                            "label": "Autres emprunts et dettes assimilées",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1681,
                                    "label": "Autres emprunts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1685,
                                    "label": "Rentes viagères capitalisées",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1687,
                                    "label": "Autres dettes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1688,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 16881,
                                            "label": "Sur emprunts obligataires convertibles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16883,
                                            "label": "Sur autres emprunts obligataires",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16884,
                                            "label": "Sur emprunts auprès des établissements de crédit",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16885,
                                            "label": "Sur dépôts et cautionnements reçus",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16886,
                                            "label": "Sur participation des salariés aux résultats",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16887,
                                            "label": "Sur emprunts et dettes assortis de conditions particulières",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 16888,
                                            "label": "Sur autres emprunts et dettes assimilées",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 169,
                            "label": "Primes de remboursement des obligations",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 17,
                    "label": "Dettes rattachées à des participations",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 171,
                            "label": "Dettes rattachées à des participations (groupe)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 174,
                            "label": "Dettes rattachées à des participations (hors groupe)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 178,
                            "label": "Dettes rattachées à des sociétés en participation",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 1781,
                                    "label": "Principal",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 1788,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 18,
                    "label": "Comptes de liaison des établissements et sociétés en participation",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 181,
                            "label": "Comptes de liaison des établissements",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 186,
                            "label": "Biens et prestations de services échangés entre établissements (charges)",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 187,
                            "label": "Biens et prestations de services échangés entre établissements (produits)",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 188,
                            "label": "Comptes de liaison des sociétés en participation",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                }
            ]
        },
        {
            "number": 2,
            "label": "Immobilisations",
            "system": "condensed",
            "accounts": [
                {
                    "number": 20,
                    "label": "Immobilisations incorporelles",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 201,
                            "label": "Frais d'établissement",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2011,
                                    "label": "Frais de constitution",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2012,
                                    "label": "Frais de premier établissement",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 20121,
                                            "label": "Frais de prospection",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 20122,
                                            "label": "Frais de publicité",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 2013,
                                    "label": "Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 203,
                            "label": "Frais de recherche et de développement",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 205,
                            "label": "Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 206,
                            "label": "Droit au bail",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 207,
                            "label": "Fonds commercial",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 208,
                            "label": "Autres immobilisations incorporelles",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2081,
                                    "label": "Mali de fusion sur actifs incorporels",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 21,
                    "label": "Immobilisations corporelles",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 211,
                            "label": "Terrains",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2111,
                                    "label": "Terrains nus",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2112,
                                    "label": "Terrains aménagés",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2113,
                                    "label": "Sous-sols et sursols",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2114,
                                    "label": "Terrains de de carrières (tréfonds)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2115,
                                    "label": "Terrains bâtis",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21151,
                                            "label": "Ensembles immobiliers industriels (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21155,
                                            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21158,
                                            "label": "Autres ensembles immobiliers",
                                            "system": "developed",
                                            "accounts": [
                                                {
                                                    "number": 211581,
                                                    "label": "affectés aux opérations professionnelles (A, B, ...)",
                                                    "system": "developed",
                                                    "accounts": []
                                                },
                                                {
                                                    "number": 211588,
                                                    "label": "affectés aux opérations non professionnelles (A, B, ...)",
                                                    "system": "developed",
                                                    "accounts": []
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "number": 2116,
                                    "label": "Compte d'ordre sur immobilisations",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 212,
                            "label": "Agencements et aménagements de terrains (même ventilation que celle du compte 211)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 213,
                            "label": "Constructions",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2131,
                                    "label": "Bâtiments",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21311,
                                            "label": "Ensembles immobiliers industriels (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21315,
                                            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21318,
                                            "label": "Autres ensembles immobiliers",
                                            "system": "developed",
                                            "accounts": [
                                                {
                                                    "number": 213181,
                                                    "label": "affectés aux opérations professionnelles (A, B, ...)",
                                                    "system": "developed",
                                                    "accounts": []
                                                },
                                                {
                                                    "number": 213188,
                                                    "label": "affectés aux opérations non professionnelles (A, B, ...)",
                                                    "system": "developed",
                                                    "accounts": []
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "number": 2135,
                                    "label": "Installations générales - agencements - aménagements des constructions",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21351,
                                            "label": "Ensembles immobiliers industriels (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21355,
                                            "label": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21358,
                                            "label": "Autres ensembles immobiliers",
                                            "system": "developed",
                                            "accounts": [
                                                {
                                                    "number": 213581,
                                                    "label": "affectés aux opérations professionnelles (A, B)",
                                                    "system": "developed",
                                                    "accounts": []
                                                },
                                                {
                                                    "number": 213588,
                                                    "label": "affectés aux opérations non professionnelles (A, B)",
                                                    "system": "developed",
                                                    "accounts": []
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "number": 2138,
                                    "label": "Ouvrages d'infrastructure",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21381,
                                            "label": "Voies de terre",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21382,
                                            "label": "Voies de fer",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21383,
                                            "label": "Voies d'eau",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21384,
                                            "label": "Barrages",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21385,
                                            "label": "Pistes d'aérodromes",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 214,
                            "label": "Constructions sur sol d'autrui (même ventilation que celle du compte 213)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 215,
                            "label": "Installations techniques, matériels et outillage industriels",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2151,
                                    "label": "Installations complexes spécialisées",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21511,
                                            "label": "sur sol propre",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21514,
                                            "label": "sur sol d'autrui",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 2153,
                                    "label": "Installations à caractère spécifique",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 21531,
                                            "label": "sur sol propre",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 21534,
                                            "label": "sur sol d'autrui",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 2154,
                                    "label": "Matériel industriel",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2155,
                                    "label": "Outillage industriel",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2157,
                                    "label": "Agencements et aménagements du matériel et outillage industriels",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 218,
                            "label": "Autres immobilisations corporelles",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2181,
                                    "label": "Installations générales, agencements, aménagements divers",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2182,
                                    "label": "Matériel de transport",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2183,
                                    "label": "Matériel de bureau et matériel informatique",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2184,
                                    "label": "Mobilier",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2185,
                                    "label": "Cheptel",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2186,
                                    "label": "Emballages récupérables",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2187,
                                    "label": "Mali de fusions sur actifs corporels",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 22,
                    "label": "Immobilisations mises en concession",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 23,
                    "label": "Immobilisations en cours",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 231,
                            "label": "Immobilisations corporelles en cours",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2312,
                                    "label": "Terrains",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2313,
                                    "label": "Constructions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2315,
                                    "label": "Installations techniques, matériel et outillage industriels",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2318,
                                    "label": "Autres immobilisations corporelles",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 232,
                            "label": "Immobilisations incorporelles en cours",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 237,
                            "label": "Avances et acomptes versés sur immobilisations incorporelles",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 238,
                            "label": "Avances et acomptes versés sur commandes d'immobilisations corporelles",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2382,
                                    "label": "Terrains",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2383,
                                    "label": "Constructions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2385,
                                    "label": "Installations techniques, matériel et outillage industriels",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2388,
                                    "label": "Autres immobilisations corporelles",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 25,
                    "label": "Parts dans des entreprises liées et créances sur des entreprises liées",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 26,
                    "label": "Participations et créances rattachées à des participations",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 261,
                            "label": "Titres de participation",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2611,
                                    "label": "Actions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2618,
                                    "label": "Autres titres",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 266,
                            "label": "Autres formes de participation",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2661,
                                    "label": "Droits représentatifs d'actifs nets remis en fiducie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 267,
                            "label": "Créances rattachées à des participations",
                            "system": "base",
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                                {
                                    "number": 2671,
                                    "label": "Créances rattachées à des participations (groupe)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2674,
                                    "label": "Créances rattachées à des participations (hors groupe)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2675,
                                    "label": "Versements représentatifs d'apports non capitalisés (appel de fonds)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2676,
                                    "label": "Avances consolidables",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2677,
                                    "label": "Autres créances rattachées à des participations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2678,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 268,
                            "label": "Créances rattachées à des sociétés en participation",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2681,
                                    "label": "Principal",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2688,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 269,
                            "label": "Versements restant à effectuer sur titres de participation non libérés",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 27,
                    "label": "Autres immobilisations financières",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 271,
                            "label": "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2711,
                                    "label": "Actions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2718,
                                    "label": "Autres titres",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 272,
                            "label": "Titres immobilisés (droit de créance)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2721,
                                    "label": "Obligations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2722,
                                    "label": "Bons",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 273,
                            "label": "Titres immobilisés de l'activité de portefeuille",
                            "system": "base",
                            "accounts": []
                        },
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                            "number": 274,
                            "label": "Prêts",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2741,
                                    "label": "Prêts participatifs",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2742,
                                    "label": "Prêts aux associés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2743,
                                    "label": "Prêts au personnel",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2748,
                                    "label": "Autres prêts",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 275,
                            "label": "Dépôts et cautionnements versés",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2751,
                                    "label": "Dépôts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2755,
                                    "label": "Cautionnements",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 276,
                            "label": "Autres créances immobilisées",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2761,
                                    "label": "Créances diverses",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2768,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 27682,
                                            "label": "sur titres immobilisés (droit de créance)",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 27684,
                                            "label": "sur prêts",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 27685,
                                            "label": "sur dépôts et cautionnements",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 27688,
                                            "label": "sur créances diverses",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 277,
                            "label": "Actions propres ou parts propres",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2771,
                                    "label": "Actions propres ou parts propres",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 2772,
                                    "label": "Actions propres ou parts propres en voie d'annulation",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 278,
                            "label": "Mali de fusion sur actifs financiers",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 279,
                            "label": "Versements restant à effectuer sur titres immobilisés non libérés",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 28,
                    "label": "Amortissements des immobilisations",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 280,
                            "label": "Amortissements des immobilisations incorporelles",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2801,
                                    "label": "Frais d'établissement (même ventilation que celle du compte 201)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2803,
                                    "label": "Frais de recherche et de développement",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2805,
                                    "label": "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2807,
                                    "label": "Fonds commercial",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2808,
                                    "label": "Autres immobilisations incorporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 28081,
                                            "label": "Amortissements du mali de fusion sur actifs incorporels",
                                            "system": "base",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 281,
                            "label": "Amortissements des immobilisations corporelles",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2812,
                                    "label": "Agencements, aménagements de terrains (même ventilation que celle du compte 212)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2813,
                                    "label": "Constructions (même ventilation que celle du compte 213)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2814,
                                    "label": "Constructions sur sol d'autrui (même ventilation que celle du compte 214)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2815,
                                    "label": "Installations, matériel et outillage industriels (même ventilation que celle du compte 215)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2818,
                                    "label": "Autres immobilisations corporelles (même ventilation que celle du compte 218)",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 28187,
                                            "label": "Amortissement du mali de fusion sur actifs corporels",
                                            "system": "base",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 282,
                            "label": "Amortissements des immobilisations mises en concession",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
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                    "number": 29,
                    "label": "Dépréciations des immobilisations",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 290,
                            "label": "Dépréciations des immobilisations incorporelles",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2905,
                                    "label": "Marques, procédés, droits et valeurs similaires",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2906,
                                    "label": "Droit au bail",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2907,
                                    "label": "Fonds commercial",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2908,
                                    "label": "Autres immobilisations incorporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 29081,
                                            "label": "Dépréciation du mali de fusion sur actifs incorporels",
                                            "system": "base",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 291,
                            "label": "Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 29187,
                                    "label": "Dépréciation du mali de fusion sur actifs corporels",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 292,
                            "label": "Dépréciations des immobilisations mises en concession",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 293,
                            "label": "Dépréciations des immobilisations en cours",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2931,
                                    "label": "Immobilisations corporelles en cours",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2932,
                                    "label": "Immobilisations incorporelles en cours",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 296,
                            "label": "Dépréciations des participations et créances rattachées à des participations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 2961,
                                    "label": "Titres de participation",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2966,
                                    "label": "Autres formes de participation",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2967,
                                    "label": "Créances rattachées à des participations (même ventilation que celle du compte 267)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2968,
                                    "label": "Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 297,
                            "label": "Dépréciations des autres immobilisations financières",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 2971,
                                    "label": "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille, droit de propriété (même ventilation que celle du compte 271)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2972,
                                    "label": "Droit de créance (même ventilation que celle du compte 272)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2973,
                                    "label": "Titres immobilisés de l'activité de portefeuille",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2974,
                                    "label": "Prêts (même ventilation que celle du compte 274)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2975,
                                    "label": "Dépôts et cautionnements versés (même ventilation que celle du compte 275)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2976,
                                    "label": "Autres créances immobilisées (même ventilation que celle du compte 276)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 2978,
                                    "label": "Dépréciation du mali de fusion sur actifs financiers",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 29787,
                                            "label": "Dépréciation du mali de fusion sur actifs financiers",
                                            "system": "base",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        }
                    ]
                }
            ]
        },
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            "number": 3,
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            "system": "condensed",
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                    "label": "Matières premières et fournitures",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 311,
                            "label": "Matières (ou groupe) A",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 312,
                            "label": "Matières (ou groupe) B",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 317,
                            "label": "Fournitures A, B, C, ...",
                            "system": "base",
                            "accounts": []
                        }
                    ]
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                    "number": 32,
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                    "system": "condensed",
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                            "number": 321,
                            "label": "Matières consommables",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3211,
                                    "label": "Matières (ou groupe) C",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3212,
                                    "label": "Matières (ou groupe) D",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 322,
                            "label": "Fournitures consommables",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3221,
                                    "label": "Combustibles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3222,
                                    "label": "Produits d'entretien",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3223,
                                    "label": "Fournitures d'atelier et d'usine",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3224,
                                    "label": "Fournitures de magasin",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3225,
                                    "label": "Fournitures de bureau",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
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                            "number": 326,
                            "label": "Emballages",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3261,
                                    "label": "Emballages perdus",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3265,
                                    "label": "Emballages récupérables non identifiables",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3267,
                                    "label": "Emballages à usage mixte",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
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                {
                    "number": 33,
                    "label": "En-cours de production de biens",
                    "system": "condensed",
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                            "number": 331,
                            "label": "Produits en cours",
                            "system": "base",
                            "accounts": [
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                                    "number": 3311,
                                    "label": "Produits en cours P1",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3312,
                                    "label": "Produits en cours P2",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
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                        {
                            "number": 335,
                            "label": "Travaux en cours",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3351,
                                    "label": "Travaux en cours T1",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3352,
                                    "label": "Travaux en cours T2",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
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                {
                    "number": 34,
                    "label": "En-cours de production de services",
                    "system": "condensed",
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                            "number": 341,
                            "label": "Études en cours",
                            "system": "base",
                            "accounts": [
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                                    "number": 3411,
                                    "label": "Études en cours E1",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3412,
                                    "label": "Études en cours E2",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
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                        {
                            "number": 345,
                            "label": "Prestations de services en cours",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3451,
                                    "label": "Prestations de services S1",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3452,
                                    "label": "Prestations de services S2",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
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                {
                    "number": 35,
                    "label": "Stocks de produits",
                    "system": "condensed",
                    "accounts": [
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                            "number": 351,
                            "label": "Produits intermédiaires",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3511,
                                    "label": "Produits intermédiaires (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3512,
                                    "label": "Produits intermédiaires (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 355,
                            "label": "Produits finis",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3551,
                                    "label": "Produits finis (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3552,
                                    "label": "Produits finis (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 358,
                            "label": "Produits résiduels (ou matières de récupération)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 3581,
                                    "label": "Déchets",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3585,
                                    "label": "Rebuts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3586,
                                    "label": "Matières de récupération",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 36,
                    "label": "Stocks provenant d'immobilisations",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 37,
                    "label": "Stocks de marchandises",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 371,
                            "label": "Marchandises (ou groupe) A",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 372,
                            "label": "Marchandises (ou groupe) B",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 38,
                    "label": "Stocks en voie d'acheminement, mis en dépôt ou donnés en consignation",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 39,
                    "label": "Dépréciations des stocks et en-cours",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 391,
                            "label": "Dépréciations des matières premières (et fournitures)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3911,
                                    "label": "Matières (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3912,
                                    "label": "Matières (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3917,
                                    "label": "Fournitures A, B, C, ...",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 392,
                            "label": "Dépréciations des autres approvisionnements",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3921,
                                    "label": "Matières consommables (même ventilation que celle du compte 321)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3922,
                                    "label": "Fournitures consommables (même ventilation que celle du compte 322)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3926,
                                    "label": "Emballages (même ventilation que celle du compte 326)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 393,
                            "label": "Dépréciations des en-cours de production de biens",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3931,
                                    "label": "Produits en cours (même ventilation que celle du compte 331)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3935,
                                    "label": "Travaux en cours (même ventilation que celle du compte 335)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 394,
                            "label": "Dépréciations des en-cours de production de services",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3941,
                                    "label": "Études en cours (même ventilation que celle du compte 341)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3945,
                                    "label": "Prestations de services en cours (même ventilation que celle du compte 345)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 395,
                            "label": "Dépréciations des stocks de produits",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3951,
                                    "label": "Produits intermédiaires (même ventilation que celle du compte 351)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3955,
                                    "label": "Produits finis (même ventilation que celle du compte 355)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 397,
                            "label": "Dépréciations des stocks de marchandises",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 3971,
                                    "label": "Marchandise (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 3972,
                                    "label": "Marchandise (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                }
            ]
        },
        {
            "number": 4,
            "label": "Tiers",
            "system": "condensed",
            "accounts": [
                {
                    "number": 40,
                    "label": "Fournisseurs et comptes rattachés",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 400,
                            "label": "Fournisseurs et comptes rattachés",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 401,
                            "label": "Fournisseurs",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4011,
                                    "label": "Fournisseurs - Achats de biens et prestations de services",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4017,
                                    "label": "Fournisseurs - Retenues de garantie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 403,
                            "label": "Fournisseurs - Effets à payer",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 404,
                            "label": "Fournisseurs d'immobilisations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4041,
                                    "label": "Fournisseurs - Achats d'immobilisations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4047,
                                    "label": "Fournisseurs d'immobilisations - Retenues de garantie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 405,
                            "label": "Fournisseurs d'immobilisations - Effets à payer",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 408,
                            "label": "Fournisseurs - Factures non parvenues",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4081,
                                    "label": "Fournisseurs",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4084,
                                    "label": "Fournisseurs d'immobilisations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4088,
                                    "label": "Fournisseurs - Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 409,
                            "label": "Fournisseurs débiteurs",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4091,
                                    "label": "Fournisseurs - Avances et acomptes versés sur commandes",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4096,
                                    "label": "Fournisseurs - Créances pour emballages et matériel à rendre",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4097,
                                    "label": "Fournisseurs - Autres avoirs",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 40971,
                                            "label": "Fournisseurs d'exploitation",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 40974,
                                            "label": "Fournisseurs d'immobilisations",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4098,
                                    "label": "Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 41,
                    "label": "Clients et comptes rattachés",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 410,
                            "label": "Clients et comptes rattachés",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 411,
                            "label": "Clients",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4111,
                                    "label": "Clients - Ventes de biens ou de prestations de services",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4117,
                                    "label": "Clients - Retenues de garantie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 413,
                            "label": "Clients - Effets à recevoir",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 416,
                            "label": "Clients douteux ou litigieux",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 418,
                            "label": "Clients - Produits non encore facturés",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4181,
                                    "label": "Clients - Factures à établir",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4188,
                                    "label": "Clients - Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 419,
                            "label": "Clients créditeurs",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4191,
                                    "label": "Clients - Avances et acomptes reçus sur commandes",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4196,
                                    "label": "Clients - Dettes sur emballages et matériels consignés",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4197,
                                    "label": "Clients - Autres avoirs",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4198,
                                    "label": "Rabais, remises, ristournes à accorder et autres avoirs à établir",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 42,
                    "label": "Personnel et comptes rattachés",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 421,
                            "label": "Personnel - Rémunérations dues",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 422,
                            "label": "Comités d'entreprises, d'établissement, ...",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 424,
                            "label": "Participation des salariés aux résultats",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4246,
                                    "label": "Réserve spéciale",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4248,
                                    "label": "Comptes courants",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 425,
                            "label": "Personnel - Avances et acomptes",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 426,
                            "label": "Personnel - Dépôts",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 427,
                            "label": "Personnel - Oppositions",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 428,
                            "label": "Personnel - Charges à payer et produits à recevoir",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4282,
                                    "label": "Dettes provisionnées pour congés à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4284,
                                    "label": "Dettes provisionnées pour participation des salariés aux résultats",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4286,
                                    "label": "Autres charges à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4287,
                                    "label": "Produits à recevoir",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 43,
                    "label": "Sécurité sociale et autres organismes sociaux",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 431,
                            "label": "Sécurité sociale",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 437,
                            "label": "Autres organismes sociaux",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 438,
                            "label": "Organismes sociaux - Charges à payer et produits à recevoir",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4382,
                                    "label": "Charges sociales sur congés à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4386,
                                    "label": "Autres charges à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4387,
                                    "label": "Produits à recevoir",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 44,
                    "label": "État et autres collectivités publiques",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 441,
                            "label": "État - Subventions à recevoir",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4411,
                                    "label": "Subventions d'investissement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4417,
                                    "label": "Subventions d'exploitation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4418,
                                    "label": "Subventions d'équilibre",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4419,
                                    "label": "Avances sur subventions",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 442,
                            "label": "Contributions, impôts et taxes recouvrés pour le compte de l'État",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4421,
                                    "label": "Prélèvements à la source (Impôt sur le revenu)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4422,
                                    "label": "Prélèvements forfaitaires non libératoires",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4423,
                                    "label": "Retenues et prélèvements sur les distributions",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4424,
                                    "label": "Obligataires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4425,
                                    "label": "Associés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 443,
                            "label": "Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4431,
                                    "label": "Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4438,
                                    "label": "Intérêts courus sur créances figurant au 4431",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 444,
                            "label": "État - Impôts sur les bénéfices",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 445,
                            "label": "État - Taxes sur le chiffre d'affaires",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4452,
                                    "label": "TVA due intracommunautaire",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4455,
                                    "label": "Taxes sur le chiffre d'affaires à décaisser",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 44551,
                                            "label": "TVA à décaisser",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44558,
                                            "label": "Taxes assimilées à la TVA",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4456,
                                    "label": "Taxes sur le chiffre d'affaires déductibles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 44562,
                                            "label": "TVA sur immobilisations",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44563,
                                            "label": "TVA transférée par d'autres entreprises",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44566,
                                            "label": "TVA sur autres biens et services",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44567,
                                            "label": "Crédit de TVA à reporter",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44568,
                                            "label": "Taxes assimilées à la TVA",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4457,
                                    "label": "Taxes sur le chiffre d'affaires collectées par l'entreprise",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 44571,
                                            "label": "TVA collectée",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44578,
                                            "label": "Taxes assimilées à la TVA",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4458,
                                    "label": "Taxes sur le chiffre d'affaires à régulariser ou en attente",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 44581,
                                            "label": "Acomptes - Régime simplifié d'imposition",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44582,
                                            "label": "Acomptes - Régime de forfait",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44583,
                                            "label": "Remboursement de taxes sur le chiffre d'affaires demandé",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44584,
                                            "label": "TVA récupérée d'avance",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44586,
                                            "label": "Taxes sur le chiffre d'affaires sur factures non parvenues",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 44587,
                                            "label": "Taxes sur le chiffre d'affaires sur factures à établir",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 446,
                            "label": "Obligations cautionnées",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 447,
                            "label": "Autres impôts, taxes et versements assimilés",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 448,
                            "label": "État - Charges à payer et produits à recevoir",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4482,
                                    "label": "Charges fiscales sur congés à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4486,
                                    "label": "Charges à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4487,
                                    "label": "Produits à recevoir",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 449,
                            "label": "Quotas d'émission à acquérir",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 45,
                    "label": "Groupe et associés",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 451,
                            "label": "Groupe",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 455,
                            "label": "Associés - Comptes courants",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4551,
                                    "label": "Principal",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4558,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 456,
                            "label": "Associés - Opérations sur le capital",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4561,
                                    "label": "Associés - Comptes d'apport en société",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 45611,
                                            "label": "Apports en nature",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 45615,
                                            "label": "Apports en numéraire",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4562,
                                    "label": "Apporteurs - Capital appelé, non versé",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 45621,
                                            "label": "Actionnaires - Capital souscrit et appelé, non versé",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 45625,
                                            "label": "Associés - Capital appelé, non versé",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4563,
                                    "label": "Associés - Versements reçus sur augmentation de capital",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4564,
                                    "label": "Associés - Versements anticipés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4566,
                                    "label": "Actionnaires défaillants",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4567,
                                    "label": "Associés - Capital à rembourser",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 457,
                            "label": "Associés - Dividendes à payer",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 458,
                            "label": "Associés - Opérations faites en commun et en GIE",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4581,
                                    "label": "Opérations courantes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4588,
                                    "label": "Intérêts courus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 46,
                    "label": "Débiteurs divers et créditeurs divers",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 462,
                            "label": "Créances sur cessions d'immobilisations",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 464,
                            "label": "Dettes sur acquisitions de valeurs mobilières de placement",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 465,
                            "label": "Créances sur cessions de valeurs mobilières de placement",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 467,
                            "label": "Autres comptes débiteurs ou créditeurs",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 468,
                            "label": "Divers - Charges à payer et produits à recevoir",
                            "system": "developed",
                            "accounts": [
                                {
                                    "number": 4686,
                                    "label": "Charges à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4687,
                                    "label": "Produits à recevoir",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 47,
                    "label": "Comptes transitoires ou d'attente",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 471,
                            "label": "Comptes d'attente",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 472,
                            "label": "Comptes d'attente",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 473,
                            "label": "Comptes d'attente",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 474,
                            "label": "Différences d'évaluation de jetons sur des passifs",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4746,
                                    "label": "Différence d'évaluation de jetons sur des passifs - Actif",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4747,
                                    "label": "Différence d'évaluation de jetons sur des passifs - Passif",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 475,
                            "label": "Comptes d'attente",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 476,
                            "label": "Différence de conversion - Actif",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4761,
                                    "label": "Diminution des créances",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4762,
                                    "label": "Augmentation des dettes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4768,
                                    "label": "Différences compensées par couverture de change",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 477,
                            "label": "Différences de conversion - Passif",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4771,
                                    "label": "Augmentation des créances",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4772,
                                    "label": "Diminution des dettes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4778,
                                    "label": "Différences compensées par couverture de change",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 478,
                            "label": "Autres comptes transitoires",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4786,
                                    "label": "Différences d'évaluation - Actif",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 47861,
                                            "label": "Différences d'évaluation sur instruments financier à terme - Actif",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 47862,
                                            "label": "Différences d'évaluation sur jetons détenus - Actif",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 4787,
                                    "label": "Différences d'évaluation - Passif",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 47871,
                                            "label": "Différences d'évaluation sur instruments financier à terme - Passif",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 47872,
                                            "label": "Différences d'évaluation sur jetons détenus - Passif",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 48,
                    "label": "Comptes de régularisation",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 481,
                            "label": "Charges à répartir sur plusieurs exercices",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4811,
                                    "label": "Charges différées",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4812,
                                    "label": "Frais d'acquisition des immobilisations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4816,
                                    "label": "Frais d'émission des emprunts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4818,
                                    "label": "Charges à étaler",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 486,
                            "label": "Charges constatées d'avance",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 487,
                            "label": "Produits constatés d'avance",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4871,
                                    "label": "Produits constatés d'avance sur jetons émis",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 488,
                            "label": "Comptes de répartition périodique des charges et des produits",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4886,
                                    "label": "Charges",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4887,
                                    "label": "Produits",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 489,
                            "label": "Quotas d'émission alloués par l'État",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 49,
                    "label": "Dépréciations des comptes de tiers",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 491,
                            "label": "Dépréciations des comptes de clients",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 495,
                            "label": "Dépréciations des comptes du groupe et des associés",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 4951,
                                    "label": "Comptes du groupe",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4955,
                                    "label": "Comptes courants des associés",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 4958,
                                    "label": "Opérations faites en commun et en GIE",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 496,
                            "label": "Dépréciations des comptes de débiteurs divers",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 4962,
                                    "label": "Créances sur cessions d'immobilisations",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4965,
                                    "label": "Créances sur cessions de valeurs mobilières de placement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 4967,
                                    "label": "Autres comptes débiteurs",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                }
            ]
        },
        {
            "number": 5,
            "label": "Financiers",
            "system": "condensed",
            "accounts": [
                {
                    "number": 50,
                    "label": "Valeurs mobilières de placement",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 501,
                            "label": "Parts dans des entreprises liées",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 502,
                            "label": "Actions propres",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5021,
                                    "label": "Actions destinées à être attribuées aux employés et affectées à des plans déterminés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5022,
                                    "label": "Actions disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 503,
                            "label": "Actions",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5031,
                                    "label": "Titres cotés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5035,
                                    "label": "Titres non cotés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 504,
                            "label": "Autres titres conférant un droit de propriété",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 505,
                            "label": "Obligations et bons émis par la société et rachetés par elle",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 506,
                            "label": "Obligations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5061,
                                    "label": "Titres cotés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5065,
                                    "label": "Titres non cotés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 507,
                            "label": "Bons du Trésor et bons de caisse à court terme",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 508,
                            "label": "Autres valeurs mobilières de placement et autres créances assimilées",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5081,
                                    "label": "Autres valeurs mobilières",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5082,
                                    "label": "Bons de souscription",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5088,
                                    "label": "Intérêts courus sur obligations, bons et valeurs assimilés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 509,
                            "label": "Versements restant à effectuer sur valeurs mobilières de placement non libérées",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 51,
                    "label": "Banques, établissements financiers et assimilés",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 511,
                            "label": "Valeurs à l'encaissement",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5111,
                                    "label": "Coupons échus à l'encaissement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5112,
                                    "label": "Chèques à encaisser",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5113,
                                    "label": "Effets à l'encaissement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5114,
                                    "label": "Effets à l'escompte",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 512,
                            "label": "Banques",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5121,
                                    "label": "Comptes en monnaie nationale",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5124,
                                    "label": "Comptes en devises",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 514,
                            "label": "Chèques postaux",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 515,
                            "label": "Caisses du Trésor et des établissements publics",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 516,
                            "label": "Sociétés de bourse",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 517,
                            "label": "Autres organismes financiers",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 518,
                            "label": "Intérêts courus",
                            "system": "base",
                            "accounts": [
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                                    "number": 5181,
                                    "label": "Intérêts courus à payer",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5188,
                                    "label": "Intérêts courus à recevoir",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 519,
                            "label": "Concours bancaires courants",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5191,
                                    "label": "Crédit de mobilisation de créances commerciales",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5193,
                                    "label": "Mobilisation de créances nées à l'étranger",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5198,
                                    "label": "Intérêts courus sur concours bancaires courants",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 52,
                    "label": "Instruments financiers à terme et jetons détenus",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 521,
                            "label": "Instruments financiers à terme",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 522,
                            "label": "Jetons détenus",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 523,
                            "label": "Jetons auto-détenus",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 524,
                            "label": "Jetons empruntés",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 53,
                    "label": "Caisse",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 531,
                            "label": "Caisse siège social",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 5311,
                                    "label": "Caisse en monnaie nationale",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 5314,
                                    "label": "Caisse en devises",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 532,
                            "label": "Caisse succursale (ou usine) A",
                            "system": "developed",
                            "accounts": []
                        },
                        {
                            "number": 533,
                            "label": "Caisse succursale (ou usine) B",
                            "system": "developed",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 54,
                    "label": "Régies d'avance et accréditifs",
                    "system": "condensed",
                    "accounts": []
                },
                {
                    "number": 58,
                    "label": "Virements internes",
                    "system": "condensed",
                    "accounts": []
                },
                {
                    "number": 59,
                    "label": "Dépréciations des comptes financiers",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 590,
                            "label": "Dépréciations des valeurs mobilières de placement",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 5903,
                                    "label": "Actions",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 5904,
                                    "label": "Autres titres conférant un droit de propriété",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 5906,
                                    "label": "Obligations",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 5908,
                                    "label": "Autres valeurs mobilières de placement et créances assimilées",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                }
            ]
        },
        {
            "number": 6,
            "label": "Charges",
            "system": "condensed",
            "accounts": [
                {
                    "number": 60,
                    "label": "Achats (sauf 603)",
                    "system": "condensed",
                    "accounts": [
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                            "number": 601,
                            "label": "Achats stockés - Matières premières (et fournitures)",
                            "system": "base",
                            "accounts": [
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                                    "number": 6011,
                                    "label": "Matières (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6012,
                                    "label": "Matières (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6017,
                                    "label": "Fournitures A, B, C, ...",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 602,
                            "label": "Achats stockés - Autres approvisionnements",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6021,
                                    "label": "Matières consommables",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 60211,
                                            "label": "Matières (ou groupe) C",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60212,
                                            "label": "Matières (ou groupe) D",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6022,
                                    "label": "Fournitures consommables",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 60221,
                                            "label": "Combustibles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60222,
                                            "label": "Produits d'entretien",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60223,
                                            "label": "Fournitures d'atelier et d'usine",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60224,
                                            "label": "Fournitures de magasin",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60225,
                                            "label": "Fourniture de bureau",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6026,
                                    "label": "Emballages",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 60261,
                                            "label": "Emballages perdus",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60265,
                                            "label": "Emballages récupérables non identifiables",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 60267,
                                            "label": "Emballages à usage mixte",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 603,
                            "label": "Variations des stocks (approvisionnements et marchandises)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6031,
                                    "label": "Variation des stocks de matières premières (et fournitures)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6032,
                                    "label": "Variation des stocks des autres approvisionnements",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6037,
                                    "label": "Variation des stocks de marchandises",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 604,
                            "label": "Achats d'études et prestations de services",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 605,
                            "label": "Achats de matériel, équipements et travaux",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 606,
                            "label": "Achats non stockés de matière et fournitures",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6061,
                                    "label": "Fournitures non stockables (eau, énergie, ...)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6063,
                                    "label": "Fournitures d'entretien et de petit équipement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6064,
                                    "label": "Fournitures administratives",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6068,
                                    "label": "Autres matières et fournitures",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 607,
                            "label": "Achats de marchandises",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6071,
                                    "label": "Marchandise (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6072,
                                    "label": "Marchandise (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 608,
                            "label": "Récapitulation des frais accessoires incorporés aux achats",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 609,
                            "label": "Rabais, remises et ristournes obtenus sur achats",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6091,
                                    "label": "de matières premières (et fournitures)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6092,
                                    "label": "d'autres approvisionnements stockés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6094,
                                    "label": "d'études et prestations de services",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6095,
                                    "label": "de matériel, équipements et travaux",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6096,
                                    "label": "d'approvisionnements non stockés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6097,
                                    "label": "de marchandises",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6098,
                                    "label": "Rabais, remises et ristournes non affectés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 61,
                    "label": "Services extérieurs",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 611,
                            "label": "Sous-traitance générale",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 612,
                            "label": "Redevances de crédit-bail",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6122,
                                    "label": "Crédit-bail mobilier",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6125,
                                    "label": "Crédit-bail immobilier",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 613,
                            "label": "Locations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6132,
                                    "label": "Locations immobilières",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6135,
                                    "label": "Locations mobilières",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6136,
                                    "label": "Malis sur emballages",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 614,
                            "label": "Charges locatives et de copropriété",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 615,
                            "label": "Entretien et réparations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6152,
                                    "label": "sur biens immobiliers",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6155,
                                    "label": "sur biens mobiliers",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6156,
                                    "label": "Maintenance",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 616,
                            "label": "Primes d'assurances",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6161,
                                    "label": "Multirisques",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6162,
                                    "label": "Assurance obligatoire dommage construction",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6163,
                                    "label": "Assurance transport",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 61636,
                                            "label": "sur achats",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 61637,
                                            "label": "sur ventes",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 61638,
                                            "label": "sur autres biens",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6164,
                                    "label": "Risques d'exploitation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6165,
                                    "label": "Insolvabilité clients",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 617,
                            "label": "Études et recherches",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 618,
                            "label": "Divers",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6181,
                                    "label": "Documentation générale",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6183,
                                    "label": "Documentation technique",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6185,
                                    "label": "Frais de colloques, séminaires, conférences",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 619,
                            "label": "Rabais, remises et ristournes obtenus sur services extérieurs",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 62,
                    "label": "Autres services extérieurs",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 621,
                            "label": "Personnel extérieur à l'entreprise",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6211,
                                    "label": "Personnel intérimaire",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6214,
                                    "label": "Personnel détaché ou prêté à l'entreprise",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 622,
                            "label": "Rémunérations d'intermédiaires et honoraires",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6221,
                                    "label": "Commissions et courtages sur achats",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6222,
                                    "label": "Commissions et courtages sur ventes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6224,
                                    "label": "Rémunérations des transitaires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6225,
                                    "label": "Rémunérations d'affacturage",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6226,
                                    "label": "Honoraires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6227,
                                    "label": "Frais d'actes et de contentieux",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6228,
                                    "label": "Divers",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 623,
                            "label": "Publicité, publications, relations publiques",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6231,
                                    "label": "Annonces et insertions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6232,
                                    "label": "Échantillons",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6233,
                                    "label": "Foires et expositions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6234,
                                    "label": "Cadeaux à la clientèle",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6235,
                                    "label": "Primes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6236,
                                    "label": "Catalogues et imprimés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6237,
                                    "label": "Publications",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6238,
                                    "label": "Divers (pourboires, dons courants, ...)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 624,
                            "label": "Transports de biens et transports collectifs du personnel",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6241,
                                    "label": "Transports sur achats",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6242,
                                    "label": "Transports sur ventes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6243,
                                    "label": "Transports entre établissements ou chantiers",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6244,
                                    "label": "Transports administratifs",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6247,
                                    "label": "Transports collectifs du personnel",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6248,
                                    "label": "Divers",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 625,
                            "label": "Déplacements, missions et réceptions",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6251,
                                    "label": "Voyages et déplacements",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6255,
                                    "label": "Frais de déménagement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6256,
                                    "label": "Missions",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6257,
                                    "label": "Réceptions",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 626,
                            "label": "Frais postaux et de télécommunications",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 627,
                            "label": "Services bancaires et assimilés",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6271,
                                    "label": "Frais sur titres (achat, vente, garde)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6272,
                                    "label": "Commissions et frais sur émission d'emprunts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6275,
                                    "label": "Frais sur effets",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6276,
                                    "label": "Location de coffres",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6278,
                                    "label": "Autres frais et commissions sur prestations de services",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 628,
                            "label": "Divers",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6281,
                                    "label": "Concours divers (cotisations, ...)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6284,
                                    "label": "Frais de recrutement de personnel",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 629,
                            "label": "Rabais, remises et ristournes obtenus sur autres services extérieurs",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 63,
                    "label": "Impôts, taxes et versements assimilés",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 631,
                            "label": "Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6311,
                                    "label": "Taxe sur les salaires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6312,
                                    "label": "Taxe d'apprentissage",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6313,
                                    "label": "Participation des employeurs à la formation professionnelle continue",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6314,
                                    "label": "Cotisation pour défaut d'investissement obligatoire dans la construction",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6318,
                                    "label": "Autres",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 633,
                            "label": "Impôts, taxes et versements assimilés sur rémunérations (autres organismes)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6331,
                                    "label": "Versement de transport",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6332,
                                    "label": "Allocations logement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6333,
                                    "label": "Contribution unique des employeurs à la formation professionnelle",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6334,
                                    "label": "Participation des employeurs à l'effort de construction",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6335,
                                    "label": "Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6338,
                                    "label": "Autres",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 635,
                            "label": "Autres impôts, taxes et versements assimilés (administrations des impôts)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6351,
                                    "label": "Impôts directs (sauf impôts sur les bénéfices)",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 63511,
                                            "label": "Contribution économique territoriale",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 63512,
                                            "label": "Taxes foncières",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 63513,
                                            "label": "Autres impôts locaux",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 63514,
                                            "label": "Taxe sur les véhicules des sociétés",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6352,
                                    "label": "Taxe sur le chiffre d'affaires non récupérables",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6353,
                                    "label": "Impôts indirects",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6354,
                                    "label": "Droits d'enregistrement et de timbre",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 63541,
                                            "label": "Droits de mutation",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6358,
                                    "label": "Autres droits",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 637,
                            "label": "Autres impôts, taxes et versements assimilés (autres organismes)",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6371,
                                    "label": "Contribution sociale de solidarité à la charge des sociétés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6372,
                                    "label": "Taxes perçues par les organismes publics internationaux",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6374,
                                    "label": "Impôts et taxes exigibles à l'Étranger",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6378,
                                    "label": "Taxes diverses",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 64,
                    "label": "Charges de personnel",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 641,
                            "label": "Rémunérations du personnel",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6411,
                                    "label": "Salaires, appointements",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6412,
                                    "label": "Congés payés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6413,
                                    "label": "Primes et gratifications",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6414,
                                    "label": "Indemnités et avantages divers",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6415,
                                    "label": "Supplément familial",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 644,
                            "label": "Rémunération du travail de l'exploitant",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 645,
                            "label": "Charges de sécurité sociale et de prévoyance",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6451,
                                    "label": "Cotisations à l'URSSAF",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6452,
                                    "label": "Cotisations aux mutuelles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6453,
                                    "label": "Cotisations aux caisses de retraites",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6454,
                                    "label": "Cotisations aux ASSEDIC",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6458,
                                    "label": "Cotisations aux autres organismes sociaux",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 646,
                            "label": "Cotisations sociales personnelles de l'exploitant",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 647,
                            "label": "Autres charges sociales",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6471,
                                    "label": "Prestations directes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6472,
                                    "label": "Versements aux comités d'entreprise et d'établissement",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6473,
                                    "label": "Versements aux comités d'hygiène et de sécurité",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6474,
                                    "label": "Versements aux autres œuvres sociales",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6475,
                                    "label": "Médecine du travail, pharmacie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 648,
                            "label": "Autres charges de personnel",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 65,
                    "label": "Autres charges de gestion courante",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 651,
                            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6511,
                                    "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6516,
                                    "label": "Droits d'auteur et de reproduction",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6518,
                                    "label": "Autres droits et valeurs similaires",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 653,
                            "label": "Jetons de présence",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 654,
                            "label": "Pertes sur créances irrécouvrables",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6541,
                                    "label": "Créances de l'exercice",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6544,
                                    "label": "Créances des exercices antérieurs",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 655,
                            "label": "Quote-part de résultat sur opérations faites en commun",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6551,
                                    "label": "Quote-part de bénéfice transférée (comptabilité du gérant)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6555,
                                    "label": "Quote-part de perte supportée (comptabilité des associés non gérants)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 656,
                            "label": "Pertes de change sur créances commerciales",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 658,
                            "label": "Charges diverses de gestion courante",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 66,
                    "label": "Charges financières",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 661,
                            "label": "Charges d'intérêts",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6611,
                                    "label": "Intérêts des emprunts et dettes",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 66116,
                                            "label": "des emprunts et dettes assimilées",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 66117,
                                            "label": "des dettes rattachées à des participations",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6612,
                                    "label": "Charges de la fiducie, résultat de la période",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6615,
                                    "label": "Intérêts des comptes courants et des dépôts créditeurs",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6616,
                                    "label": "Intérêts bancaires et sur opérations de financement (escompte, ...)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6617,
                                    "label": "Intérêts des obligations cautionnées",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6618,
                                    "label": "Intérêts des autres dettes",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 66181,
                                            "label": "des dettes commerciales",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 66188,
                                            "label": "des dettes diverses",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 664,
                            "label": "Pertes sur créances liées à des participations",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 665,
                            "label": "Escomptes accordés",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 666,
                            "label": "Pertes de change financières",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 667,
                            "label": "Charges nettes sur cessions de valeurs mobilières de placement",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 668,
                            "label": "Autres charges financières",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 67,
                    "label": "Charges exceptionnelles",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 671,
                            "label": "Charges exceptionnelles sur opérations de gestion",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6711,
                                    "label": "Pénalités sur marchés (et dédits payés sur achats et ventes)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6712,
                                    "label": "Pénalités, amendes fiscales et pénales",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6713,
                                    "label": "Dons, libéralités",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6714,
                                    "label": "Créances devenues irrécouvrables dans l'exercice",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6715,
                                    "label": "Subventions accordées",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6717,
                                    "label": "Rappel d'impôts (autres qu'impôts sur les bénéfices)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6718,
                                    "label": "Autres charges exceptionnelles sur opérations de gestion",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 672,
                            "label": "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les charges sur exercices antérieurs)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 674,
                            "label": "Opérations de constitution ou liquidation des fiducies",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6741,
                                    "label": "Opérations liées à la constitution de fiducie - Transfert des éléments",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6742,
                                    "label": "Opérations liées à la liquidation de la fiducie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 675,
                            "label": "Valeurs comptables des éléments d'actif cédés",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6751,
                                    "label": "Immobilisations incorporelles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6752,
                                    "label": "Immobilisations corporelles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6756,
                                    "label": "Immobilisations financières",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6758,
                                    "label": "Autres éléments d'actif",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 678,
                            "label": "Autres charges exceptionnelles",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6781,
                                    "label": "Malis provenant de clauses d'indexation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6782,
                                    "label": "Lots",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6783,
                                    "label": "Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6788,
                                    "label": "Charges exceptionnelles diverses",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 68,
                    "label": "Dotations aux amortissements, aux dépréciations et aux provisions",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 681,
                            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6811,
                                    "label": "Dotations aux amortissements sur immobilisations incorporelles et corporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 68111,
                                            "label": "Immobilisations incorporelles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 68112,
                                            "label": "Immobilisations corporelles",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6812,
                                    "label": "Dotations aux amortissements des charges d'exploitation à répartir",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6815,
                                    "label": "Dotations aux provisions d'exploitation",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6816,
                                    "label": "Dotations pour dépréciations des immobilisations incorporelles et corporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 68161,
                                            "label": "Immobilisations incorporelles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 68162,
                                            "label": "Immobilisations corporelles",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6817,
                                    "label": "Dotations pour dépréciations des actifs circulants",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 68173,
                                            "label": "Stocks et en-cours",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 68174,
                                            "label": "Créances",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 686,
                            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6861,
                                    "label": "Dotations aux amortissements des primes de remboursement des obligations",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6865,
                                    "label": "Dotations aux provisions financières",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6866,
                                    "label": "Dotations pour dépréciations des éléments financiers",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 68662,
                                            "label": "Immobilisations financières",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 68665,
                                            "label": "Valeurs mobilières de placement",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6868,
                                    "label": "Autres dotations",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 687,
                            "label": "Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6871,
                                    "label": "Dotations aux amortissements exceptionnels des immobilisations",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6872,
                                    "label": "Dotations aux provisions réglementées (immobilisations)",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 68725,
                                            "label": "Amortissements dérogatoires",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 6873,
                                    "label": "Dotations aux provisions réglementées (stocks)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6874,
                                    "label": "Dotations aux autres provisions réglementées",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6875,
                                    "label": "Dotations aux provisions exceptionnelles",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6876,
                                    "label": "Dotations pour dépréciations exceptionnelles",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 69,
                    "label": "Participation des salariés - Impôts sur les bénéfices et assimilés",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 691,
                            "label": "Participation des salariés aux résultats",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 695,
                            "label": "Impôts sur les bénéfices",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 6951,
                                    "label": "Impôts dus en France",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6952,
                                    "label": "Contribution additionnelle à l'impôt sur les bénéfices",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 6954,
                                    "label": "Impôts dus à l'étranger",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 696,
                            "label": "Suppléments d'impôt sur les sociétés liés aux distributions",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 698,
                            "label": "Intégration fiscale",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 6981,
                                    "label": "Intégration fiscale - Charges",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 6989,
                                    "label": "Intégration fiscale - Produits",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 699,
                            "label": "Produits - Reports en arrière des déficits",
                            "system": "condensed",
                            "accounts": []
                        }
                    ]
                }
            ]
        },
        {
            "number": 7,
            "label": "Produits",
            "system": "condensed",
            "accounts": [
                {
                    "number": 70,
                    "label": "Ventes de produits fabriqués, prestations de services, marchandises",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 701,
                            "label": "Ventes de produits finis",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7011,
                                    "label": "Produits finis (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7012,
                                    "label": "Produits finis (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 702,
                            "label": "Ventes de produits intermédiaires",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 703,
                            "label": "Ventes de produits résiduels",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 704,
                            "label": "Travaux",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7041,
                                    "label": "Travaux de catégorie (ou activité) A",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7042,
                                    "label": "Travaux de catégorie (ou activité) B",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 705,
                            "label": "Études",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 706,
                            "label": "Prestations de services",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 707,
                            "label": "Ventes de marchandises",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7071,
                                    "label": "Marchandises (ou groupe) A",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7072,
                                    "label": "Marchandises (ou groupe) B",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 708,
                            "label": "Produits des activités annexes",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7081,
                                    "label": "Produits des services exploités dans l'intérêt du personnel",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7082,
                                    "label": "Commissions et courtages",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7083,
                                    "label": "Locations diverses",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7084,
                                    "label": "Mise à disposition de personnel facturée",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7085,
                                    "label": "Ports et frais accessoires facturés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7086,
                                    "label": "Bonis sur reprises d'emballages consignés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7087,
                                    "label": "Bonifications obtenues des clients et primes sur ventes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7088,
                                    "label": "Autres produits d'activités annexes (cessions d'approvisionnements, ...)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 709,
                            "label": "Rabais, remises et ristournes accordés par l'entreprise",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7091,
                                    "label": "sur ventes de produits finis",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7092,
                                    "label": "sur ventes de produits intermédiaires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7094,
                                    "label": "sur travaux",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7095,
                                    "label": "sur études",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7096,
                                    "label": "sur prestations de services",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7097,
                                    "label": "sur ventes de marchandises",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7098,
                                    "label": "sur produits des activités annexes",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 71,
                    "label": "Production stockée (ou déstockage)",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 713,
                    "label": "Variation des stocks (en-cours de production, produits)",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 7133,
                            "label": "Variation des en-cours de production de biens",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 71331,
                                    "label": "Produits en cours",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 71335,
                                    "label": "Travaux en cours",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 7134,
                            "label": "Variation des en-cours de production de services",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 71341,
                                    "label": "Études en cours",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 71345,
                                    "label": "Prestations de services en cours",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 7135,
                            "label": "Variation des stocks de produits",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 71351,
                                    "label": "Produits intermédiaires",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 71355,
                                    "label": "Produits finis",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 71358,
                                    "label": "Produits résiduels",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 72,
                    "label": "Production immobilisée",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 721,
                            "label": "Immobilisations incorporelles",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 722,
                            "label": "Immobilisations corporelles",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 74,
                    "label": "Subventions d'exploitation",
                    "system": "condensed",
                    "accounts": []
                },
                {
                    "number": 75,
                    "label": "Autres produits de gestion courante",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 751,
                            "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7511,
                                    "label": "Redevances pour concessions, brevets, licences, marques, procédés, logiciels",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7516,
                                    "label": "Droits d'auteur et de reproduction",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7518,
                                    "label": "Autres droits et valeurs similaires",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 752,
                            "label": "Revenus des immeubles non affectés à des activités professionnelles",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 753,
                            "label": "Jetons de présence et rémunérations d'administrateurs, gérants",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 754,
                            "label": "Ristournes perçues des coopératives (provenant des excédents)",
                            "system": "condensed",
                            "accounts": []
                        },
                        {
                            "number": 755,
                            "label": "Quote-parts de résultat sur opérations faites en commun",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7551,
                                    "label": "Quote-part de perte transférée (comptabilité du gérant)",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7555,
                                    "label": "Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 756,
                            "label": "Gains de change sur créances commerciales",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 758,
                            "label": "Produits divers de gestion courante",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 76,
                    "label": "Produits financiers",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 761,
                            "label": "Produits de participations",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7611,
                                    "label": "Revenus des titres de participation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7612,
                                    "label": "Produits de la fiducie, résultat de la période",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7616,
                                    "label": "Revenus sur autres formes de participation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7617,
                                    "label": "Revenus des créances rattachées à des participations",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 762,
                            "label": "Produits des autres immobilisations financières",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7621,
                                    "label": "Revenus des titres immobilisés",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7626,
                                    "label": "Revenus des prêts",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7627,
                                    "label": "Revenus des créances immobilisées",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 763,
                            "label": "Revenus des autres créances",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7631,
                                    "label": "Revenus des créances commerciales",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7638,
                                    "label": "Revenus des créances diverses",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 764,
                            "label": "Revenus des valeurs mobilières de placement",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 765,
                            "label": "Escomptes obtenus",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 766,
                            "label": "Gains de change financiers",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 767,
                            "label": "Produits nets sur cessions de valeurs mobilières de placement",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 768,
                            "label": "Autres produits financiers",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                },
                {
                    "number": 77,
                    "label": "Produits exceptionnels",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 771,
                            "label": "Produits exceptionnels sur opérations de gestion",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7711,
                                    "label": "Dédits et pénalités perçus sur achats et sur ventes",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7713,
                                    "label": "Libéralités reçues",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7714,
                                    "label": "Rentrées sur créances amorties",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7715,
                                    "label": "Subventions d'équilibre",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7717,
                                    "label": "Dégrèvements d'impôts autres qu'impôts sur les bénéfices",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7718,
                                    "label": "Autres produits exceptionnels sur opérations de gestion",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 772,
                            "label": "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les produits sur exercices antérieurs)",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 774,
                            "label": "Opérations de constitution ou liquidation des fiducies",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7741,
                                    "label": "Opérations liées à la constitution de fiducie - Transfert des éléments",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7742,
                                    "label": "Opérations liées à la liquidation de la fiducie",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 775,
                            "label": "Produits des cessions d'éléments d'actif",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7751,
                                    "label": "Immobilisations incorporelles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7752,
                                    "label": "Immobilisations corporelles",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7756,
                                    "label": "Immobilisations financières",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7758,
                                    "label": "Autres éléments d'actif",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 777,
                            "label": "Quote-part des subventions d'investissement virée au résultat de l'exercice",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 778,
                            "label": "Autres produits exceptionnels",
                            "system": "base",
                            "accounts": [
                                {
                                    "number": 7781,
                                    "label": "Bonis provenant de clauses d'indexation",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7782,
                                    "label": "Lots",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7783,
                                    "label": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 7788,
                                    "label": "Produits exceptionnels divers",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 78,
                    "label": "Reprises sur amortissements, dépréciations et provisions",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 781,
                            "label": "Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7811,
                                    "label": "Reprises sur amortissements des immobilisations incorporelles et corporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 78111,
                                            "label": "Immobilisations incorporelles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78112,
                                            "label": "Immobilisations corporelles",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 7815,
                                    "label": "Reprises sur provisions d'exploitation",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7816,
                                    "label": "Reprises sur dépréciations des immobilisations incorporelles et corporelles",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 78161,
                                            "label": "Immobilisations incorporelles",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78162,
                                            "label": "Immobilisations corporelles",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 7817,
                                    "label": "Reprises sur dépréciations des actifs circulants",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 78173,
                                            "label": "Stocks et en-cours",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78174,
                                            "label": "Créances",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 786,
                            "label": "Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7865,
                                    "label": "Reprises sur provisions financières",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7866,
                                    "label": "Reprises sur dépréciations des éléments financiers",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 78662,
                                            "label": "Immobilisations financières",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78665,
                                            "label": "Valeurs mobilières de placements",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "number": 787,
                            "label": "Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 7872,
                                    "label": "Reprises sur provisions réglementées (immobilisations)",
                                    "system": "base",
                                    "accounts": [
                                        {
                                            "number": 78725,
                                            "label": "Amortissements dérogatoires",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78726,
                                            "label": "Provision spéciale de réévaluation",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 78727,
                                            "label": "Plus-values réinvesties",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 7873,
                                    "label": "Reprises sur provisions réglementées (stocks)",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7874,
                                    "label": "Reprises sur autres provisions réglementées",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7875,
                                    "label": "Reprises sur provisions exceptionnelles",
                                    "system": "base",
                                    "accounts": []
                                },
                                {
                                    "number": 7876,
                                    "label": "Reprises sur dépréciations exceptionnelles",
                                    "system": "base",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 79,
                    "label": "Transferts de charges",
                    "system": "condensed",
                    "accounts": [
                        {
                            "number": 791,
                            "label": "Transferts de charges d'exploitation",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 796,
                            "label": "Transferts de charges financières",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 797,
                            "label": "Transferts de charges exceptionnelles",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                }
            ]
        },
        {
            "number": 8,
            "label": "Spéciaux",
            "system": "condensed",
            "accounts": [
                {
                    "number": 80,
                    "label": "Engagements",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 801,
                            "label": "Engagements donnés par l'entité",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 8011,
                                    "label": "Avals, cautions, garanties",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 8014,
                                    "label": "Effets circulant sous l'endos de l'entité",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 8016,
                                    "label": "Redevances crédit-bail restant à courir",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 80161,
                                            "label": "Crédit-bail mobilier",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 80165,
                                            "label": "Crédit-bail immobilier",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 8018,
                                    "label": "Autres engagements donnés",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 802,
                            "label": "Engagements reçus par l'entité",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 8021,
                                    "label": "Avals, cautions, garanties",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 8024,
                                    "label": "Créances escomptées non échues",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 8026,
                                    "label": "Engagements reçus pour utilisation en crédit-bail",
                                    "system": "developed",
                                    "accounts": [
                                        {
                                            "number": 80261,
                                            "label": "Crédit-bail mobilier",
                                            "system": "developed",
                                            "accounts": []
                                        },
                                        {
                                            "number": 80265,
                                            "label": "Crédit-bail immobilier",
                                            "system": "developed",
                                            "accounts": []
                                        }
                                    ]
                                },
                                {
                                    "number": 8028,
                                    "label": "Autres engagements reçus",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        },
                        {
                            "number": 809,
                            "label": "Contrepartie des engagements",
                            "system": "condensed",
                            "accounts": [
                                {
                                    "number": 8091,
                                    "label": "Contrepartie 801",
                                    "system": "developed",
                                    "accounts": []
                                },
                                {
                                    "number": 8092,
                                    "label": "Contrepartie 802",
                                    "system": "developed",
                                    "accounts": []
                                }
                            ]
                        }
                    ]
                },
                {
                    "number": 88,
                    "label": "Résultat en instance d'affectation",
                    "system": "base",
                    "accounts": []
                },
                {
                    "number": 89,
                    "label": "Bilan",
                    "system": "base",
                    "accounts": [
                        {
                            "number": 890,
                            "label": "Bilan d'ouverture",
                            "system": "base",
                            "accounts": []
                        },
                        {
                            "number": 891,
                            "label": "Bilan de clôture",
                            "system": "base",
                            "accounts": []
                        }
                    ]
                }
            ]
        }
    ]
}