<recordid="pcg_1011"model="account.account.template"><fieldname="name">Capital souscrit, non appelé</field><fieldname="code">1011</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_101"/></record>
<recordid="pcg_1012"model="account.account.template"><fieldname="name">Capital souscrit, appelé, non versé</field><fieldname="code">1012</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_101"/></record>
<recordid="pcg_1013"model="account.account.template"><fieldname="name">Capital souscrit, appelé, versé, non amorti</field><fieldname="code">1013</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_101"/></record>
<recordid="pcg_1018"model="account.account.template"><fieldname="name">Capital souscrit soumis à des conditions particulières</field><fieldname="code">1018</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_101"/></record>
<recordid="pcg_102"model="account.account.template"><fieldname="name">CAPITAL PAR DOTATION</field><fieldname="code">102</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_10"/></record>
<recordid="pcg_104"model="account.account.template"><fieldname="name">COMPTE DE L'EXPLOITANT</field><fieldname="code">104</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_10"/></record>
<recordid="pcg_1043"model="account.account.template"><fieldname="name">Rémunérations, impôts et autres charges personnelles</field><fieldname="code">1043</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_104"/></record>
<recordid="pcg_105"model="account.account.template"><fieldname="name">PRIMES LIÉES AUX CAPITAUX PROPRES</field><fieldname="code">105</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_10"/></record>
<recordid="pcg_1053"model="account.account.template"><fieldname="name">Primes de fusion</field><fieldname="code">1053</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_105"/></record>
<recordid="pcg_1054"model="account.account.template"><fieldname="name">Primes de conversion</field><fieldname="code">1054</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_105"/></record>
<recordid="pcg_106"model="account.account.template"><fieldname="name">ÉCARTS DE RÉÉVALUATION</field><fieldname="code">106</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_10"/></record>
<recordid="pcg_1061"model="account.account.template"><fieldname="name">Écarts de réévaluation légale</field><fieldname="code">1061</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_106"/></record>
<recordid="pcg_1062"model="account.account.template"><fieldname="name">Écarts de réévaluation libre</field><fieldname="code">1062</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_106"/></record>
<recordid="pcg_109"model="account.account.template"><fieldname="name">ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPELÉ</field><fieldname="code">109</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_10"/></record>
<recordid="pcg_112"model="account.account.template"><fieldname="name">RÉSERVES STATUTAIRES OU CONTRACTUELLES</field><fieldname="code">112</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_11"/></record>
<recordid="pcg_1131"model="account.account.template"><fieldname="name">Réserves de plus-values nettes à long terme</field><fieldname="code">1131</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_113"/></record>
<recordid="pcg_1133"model="account.account.template"><fieldname="name">Réserves consécutives à l'octroi de subventions d'investissement</field><fieldname="code">1133</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_113"/></record>
<recordid="pcg_12"model="account.account.template"><fieldname="name">REPORT À NOUVEAU</field><fieldname="code">12</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_121"model="account.account.template"><fieldname="name">REPORT À NOUVEAU CRÉDITEUR</field><fieldname="code">121</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_12"/></record>
<recordid="pcg_129"model="account.account.template"><fieldname="name">REPORT À NOUVEAU DÉBITEUR</field><fieldname="code">129</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_12"/></record>
<recordid="pcg_1291"model="account.account.template"><fieldname="name">Perte nette à reporter</field><fieldname="code">1291</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_129"/></record>
<recordid="pcg_13"model="account.account.template"><fieldname="name">RÉSULTAT NET DE L'EXERCICE</field><fieldname="code">13</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_130"model="account.account.template"><fieldname="name">RÉSULTAT EN INSANCE D’AFFECTATION</field><fieldname="code">130</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_13"/></record>
<recordid="pcg_1301"model="account.account.template"><fieldname="name">Résultat en instance d'affectation : Bénéfice</field><fieldname="code">1301</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_130"/></record>
<recordid="pcg_1309"model="account.account.template"><fieldname="name">Résultat en instance d'affectation : Perte</field><fieldname="code">1309</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_130"/></record>
<recordid="pcg_131"model="account.account.template"><fieldname="name">RÉSULTAT NET : BÉNÉFICE</field><fieldname="code">131</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_13"/></record>
<recordid="pcg_1321"model="account.account.template"><fieldname="name">Marge brute sur marchandises</field><fieldname="code">1321</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_132"/></record>
<recordid="pcg_1322"model="account.account.template"><fieldname="name">Marge brute sur matières</field><fieldname="code">1322</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_132"/></record>
<recordid="pcg_137"model="account.account.template"><fieldname="name">RÉSULTAT DES ACTIVITÉS ORDINAIRES (R.A.O.)</field><fieldname="code">137</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_13"/></record>
<recordid="pcg_139"model="account.account.template"><fieldname="name">RÉSULTAT NET : PERTE</field><fieldname="code">139</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_13"/></record>
<recordid="pcg_1414"model="account.account.template"><fieldname="name">Communes et collectivités publiques décentralisées</field><fieldname="code">1414</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_141"/></record>
<recordid="pcg_1415"model="account.account.template"><fieldname="name">Entreprises publiques ou mixtes</field><fieldname="code">1415</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_141"/></record>
<recordid="pcg_1416"model="account.account.template"><fieldname="name">Entreprises et organismes privés</field><fieldname="code">1416</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_equity"/><fieldname="parent_id"ref="pcg_141"/></record>
<recordid="pcg_15"model="account.account.template"><fieldname="name">PROVISIONS RÉGLEMENTÉES ET FONDS ASSIMILÉS</field><fieldname="code">15</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_152"model="account.account.template"><fieldname="name">PLUS-VALUES DE CESSION À RÉINVESTIR</field><fieldname="code">152</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_1532"model="account.account.template"><fieldname="name">Prélèvement pour le Budget</field><fieldname="code">1532</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_153"/></record>
<recordid="pcg_154"model="account.account.template"><fieldname="name">PROVISION SPÉCIALE DE RÉÉVALUATION</field><fieldname="code">154</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_155"model="account.account.template"><fieldname="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX IMMOBILISATIONS</field><fieldname="code">155</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_1551"model="account.account.template"><fieldname="name">Reconstitution des gisements miniers et pétroliers</field><fieldname="code">1551</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_155"/></record>
<recordid="pcg_156"model="account.account.template"><fieldname="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX STOCKS</field><fieldname="code">156</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_1561"model="account.account.template"><fieldname="name">Hausse de prix</field><fieldname="code">1561</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_156"/></record>
<recordid="pcg_1562"model="account.account.template"><fieldname="name">Fluctuation des cours</field><fieldname="code">1562</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_156"/></record>
<recordid="pcg_157"model="account.account.template"><fieldname="name">PROVISIONS POUR INVESTISSEMENT</field><fieldname="code">157</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_158"model="account.account.template"><fieldname="name">AUTRES PROVISIONS ET FONDS RÉGLEMENTES</field><fieldname="code">158</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_15"/></record>
<recordid="pcg_16"model="account.account.template"><fieldname="name">EMPRUNTS ET DETTES ASSIMILÉES</field><fieldname="code">16</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_162"model="account.account.template"><fieldname="name">EMPRUNTS ET DETTES AUPRÈS DES ÉTABLISSEMENTS DE CRÉDIT</field><fieldname="code">162</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_163"model="account.account.template"><fieldname="name">AVANCES REÇUES DE L'ÉTAT</field><fieldname="code">163</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_164"model="account.account.template"><fieldname="name">AVANCES REÇUES ET COMPTES COURANTS BLOQUÉS</field><fieldname="code">164</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_165"model="account.account.template"><fieldname="name">DÉPÔTS ET CAUTIONNEMENTS RECUS</field><fieldname="code">165</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_1662"model="account.account.template"><fieldname="name">sur emprunts et dettes auprès des établissements de crédit</field><fieldname="code">1662</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_1663"model="account.account.template"><fieldname="name">sur avances reçues de l'État</field><fieldname="code">1663</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_1664"model="account.account.template"><fieldname="name">sur avances reçues et comptes courants bloqués</field><fieldname="code">1664</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_1665"model="account.account.template"><fieldname="name">sur dépôts et cautionnements reçus</field><fieldname="code">1665</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_1667"model="account.account.template"><fieldname="name">sur avances assorties de conditions particulières</field><fieldname="code">1667</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_1668"model="account.account.template"><fieldname="name">sur autres emprunts et dettes</field><fieldname="code">1668</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_166"/></record>
<recordid="pcg_167"model="account.account.template"><fieldname="name">AVANCES ASSORTIES DE CONDITIONS PARTICULIÈRES</field><fieldname="code">167</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_1671"model="account.account.template"><fieldname="name">Avances bloquées pour augmentation du capital</field><fieldname="code">1671</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_167"/></record>
<recordid="pcg_1672"model="account.account.template"><fieldname="name">Avances conditionnées par l'État</field><fieldname="code">1672</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_167"/></record>
<recordid="pcg_1673"model="account.account.template"><fieldname="name">Avances conditionnées par les autres organismes africains</field><fieldname="code">1673</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_167"/></record>
<recordid="pcg_1674"model="account.account.template"><fieldname="name">Avances conditionnées par les organismes internationaux</field><fieldname="code">1674</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_167"/></record>
<recordid="pcg_1676"model="account.account.template"><fieldname="name">Droits du concédant exigibles en nature</field><fieldname="code">1676</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_167"/></record>
<recordid="pcg_168"model="account.account.template"><fieldname="name">AUTRES EMPRUNTS ET DETTES</field><fieldname="code">168</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_16"/></record>
<recordid="pcg_1682"model="account.account.template"><fieldname="name">Billets de fonds</field><fieldname="code">1682</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_168"/></record>
<recordid="pcg_1683"model="account.account.template"><fieldname="name">Dettes consécutives à des titres empruntés</field><fieldname="code">1683</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_168"/></record>
<recordid="pcg_1684"model="account.account.template"><fieldname="name">Dettes du concédant exigibles en nature</field><fieldname="code">1684</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_168"/></record>
<recordid="pcg_1686"model="account.account.template"><fieldname="name">Participation des travailleurs aux bénéfices</field><fieldname="code">1686</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_168"/></record>
<recordid="pcg_17"model="account.account.template"><fieldname="name">DETTES DE CRÉDIT - BAIL ET CONTRATS ASSIMILÉS</field><fieldname="code">17</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_172"model="account.account.template"><fieldname="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL IMMOBILIER</field><fieldname="code">172</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_17"/></record>
<recordid="pcg_173"model="account.account.template"><fieldname="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL MOBILIER</field><fieldname="code">173</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_17"/></record>
<recordid="pcg_18"model="account.account.template"><fieldname="name">DETTES LIÉES À DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCIÉTÉS EN PARTICIPATION</field><fieldname="code">18</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_181"model="account.account.template"><fieldname="name">DETTES LIÉES À DES PARTICIPATIONS</field><fieldname="code">181</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_1811"model="account.account.template"><fieldname="name">Dettes liées à des participations (groupe)</field><fieldname="code">1811</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_181"/></record>
<recordid="pcg_1812"model="account.account.template"><fieldname="name">Dettes liées à des participations (hors groupe)</field><fieldname="code">1812</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_181"/></record>
<recordid="pcg_182"model="account.account.template"><fieldname="name">DETTES LIÉES À DES SOCIÉTÉS EN PARTICIPATION</field><fieldname="code">182</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_183"model="account.account.template"><fieldname="name">INTÉRÊTS COURUS SUR DETTES LIÉES À DES PARTICIPATIONS</field><fieldname="code">183</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_184"model="account.account.template"><fieldname="name">COMPTES PERMANENTS BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><fieldname="code">184</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_185"model="account.account.template"><fieldname="name">COMPTES PERMANENTS NON BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><fieldname="code">185</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_186"model="account.account.template"><fieldname="name">COMPTES DE LIAISON CHARGES</field><fieldname="code">186</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_187"model="account.account.template"><fieldname="name">COMPTES DE LIAISON PRODUITS</field><fieldname="code">187</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_188"model="account.account.template"><fieldname="name">COMPTES DE LIAISON DES SOCIÉTÉS EN PARTICIPATION</field><fieldname="code">188</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="parent_id"ref="pcg_18"/></record>
<recordid="pcg_19"model="account.account.template"><fieldname="name">PROVISIONS FINANCIERES POUR RISQUES ET CHARGES</field><fieldname="code">19</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_classe_1"/></record>
<recordid="pcg_191"model="account.account.template"><fieldname="name">PROVISIONS POUR LITIGES</field><fieldname="code">191</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_192"model="account.account.template"><fieldname="name">PROVISIONS POUR GARANTIES DONNÉES AUX CLIENTS</field><fieldname="code">192</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_193"model="account.account.template"><fieldname="name">PROVISIONS POUR PERTES SUR MARCHÉS À ACHÈVEMENT FUTUR</field><fieldname="code">193</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_194"model="account.account.template"><fieldname="name">PROVISIONS POUR PERTES DE CHANGE</field><fieldname="code">194</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_195"model="account.account.template"><fieldname="name">PROVISIONS POUR IMPÔTS</field><fieldname="code">195</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_196"model="account.account.template"><fieldname="name">PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES</field><fieldname="code">196</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_197"model="account.account.template"><fieldname="name">PROVISIONS POUR CHARGES À REPARTIR SUR PLUSIEURS EXERCICES</field><fieldname="code">197</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_1971"model="account.account.template"><fieldname="name">Provisions pour grosses réparations</field><fieldname="code">1971</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_197"/></record>
<recordid="pcg_198"model="account.account.template"><fieldname="name">AUTRES PROVISIONS FINANCIÈRES POUR RISQUES ET CHARGES</field><fieldname="code">198</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_19"/></record>
<recordid="pcg_1981"model="account.account.template"><fieldname="name">Provisions pour amendes et pénalités</field><fieldname="code">1981</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_198"/></record>
<recordid="pcg_1982"model="account.account.template"><fieldname="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field><fieldname="code">1982</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_198"/></record>
<recordid="pcg_1983"model="account.account.template"><fieldname="name">Provisions de propre assureur</field><fieldname="code">1983</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_198"/></record>
<recordid="pcg_1988"model="account.account.template"><fieldname="name">Autres provisions financières pour risques et charges</field><fieldname="code">1988</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_provision"/><fieldname="parent_id"ref="pcg_198"/></record>
<recordid="pcg_2011"model="account.account.template"><fieldname="name">Frais de constitution</field><fieldname="code">2011</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2012"model="account.account.template"><fieldname="name">Frais de prospection</field><fieldname="code">2012</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2013"model="account.account.template"><fieldname="name">Frais de publicité et de lancement</field><fieldname="code">2013</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2014"model="account.account.template"><fieldname="name">Frais de fonctionnement antérieurs au démarrage</field><fieldname="code">2014</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2015"model="account.account.template"><fieldname="name">Frais de modification du capital (fusions, scissions, transformations)</field><fieldname="code">2015</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2016"model="account.account.template"><fieldname="name">Frais d'entrée à la Bourse</field><fieldname="code">2016</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_2017"model="account.account.template"><fieldname="name">Frais de restructuration</field><fieldname="code">2017</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_201"/></record>
<recordid="pcg_202"model="account.account.template"><fieldname="name">CHARGES À RÉPARTIR SUR PLUSIEURS EXERCICES</field><fieldname="code">202</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_20"/></record>
<recordid="pcg_2026"model="account.account.template"><fieldname="name">Frais d'émission des emprunts</field><fieldname="code">2026</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_202"/></record>
<recordid="pcg_2028"model="account.account.template"><fieldname="name">Charges à étaler</field><fieldname="code">2028</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_202"/></record>
<recordid="pcg_206"model="account.account.template"><fieldname="name">PRIMES DE REMBOURSEMENT DES OBLIGATIONS</field><fieldname="code">206</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_20"/></record>
<recordid="pcg_211"model="account.account.template"><fieldname="name">FRAIS DE RECHERCHE ET DE DÉVELOPPEMENT</field><fieldname="code">211</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_212"model="account.account.template"><fieldname="name">BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES</field><fieldname="code">212</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_216"model="account.account.template"><fieldname="name">DROIT AU BAIL</field><fieldname="code">216</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_217"model="account.account.template"><fieldname="name">INVESTISSEMENTS DE CRÉATION</field><fieldname="code">217</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_218"model="account.account.template"><fieldname="name">AUTRES DROITS ET VALEURS INCORPORELS</field><fieldname="code">218</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_219"model="account.account.template"><fieldname="name">IMMOBILISATIONS INCORPORELLES EN COURS</field><fieldname="code">219</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_21"/></record>
<recordid="pcg_2191"model="account.account.template"><fieldname="name">Frais de recherche et de développement</field><fieldname="code">2191</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_219"/></record>
<recordid="pcg_2198"model="account.account.template"><fieldname="name">Autres droits et valeurs incorporels</field><fieldname="code">2198</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_219"/></record>
<recordid="pcg_221"model="account.account.template"><fieldname="name">TERRAINS AGRICOLES ET FORESTIERS</field><fieldname="code">221</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_22"/></record>
<recordid="pcg_2221"model="account.account.template"><fieldname="name">Terrains à bâtir</field><fieldname="code">2221</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_222"/></record>
<recordid="pcg_2231"model="account.account.template"><fieldname="name">pour bâtiments industriels et agricoles</field><fieldname="code">2231</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_223"/></record>
<recordid="pcg_2232"model="account.account.template"><fieldname="name">pour bâtiments administratifs et commerciaux</field><fieldname="code">2232</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_223"/></record>
<recordid="pcg_2234"model="account.account.template"><fieldname="name">pour bâtiments affectés aux autres opérations professionnelles</field><fieldname="code">2234</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_223"/></record>
<recordid="pcg_2235"model="account.account.template"><fieldname="name">pour bâtiments affectés aux autres opérations non professionnelles</field><fieldname="code">2235</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_223"/></record>
<recordid="pcg_224"model="account.account.template"><fieldname="name">TRAVAUX DE MISE EN VALEUR DES TERRAINS</field><fieldname="code">224</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_22"/></record>
<recordid="pcg_2241"model="account.account.template"><fieldname="name">Plantation d'arbres et d'arbustes</field><fieldname="code">2241</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_224"/></record>
<recordid="pcg_225"model="account.account.template"><fieldname="name">TERRAINS DE GISEMENT</field><fieldname="code">225</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_22"/></record>
<recordid="pcg_227"model="account.account.template"><fieldname="name">TERRAINS MIS EN CONCESSION</field><fieldname="code">227</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_22"/></record>
<recordid="pcg_2281"model="account.account.template"><fieldname="name">Terrains des immeubles de rapport</field><fieldname="code">2281</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_228"/></record>
<recordid="pcg_2285"model="account.account.template"><fieldname="name">Terrains des logements affectés au personnel</field><fieldname="code">2285</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_228"/></record>
<recordid="pcg_229"model="account.account.template"><fieldname="name">AMÉNAGEMENTS DE TERRAINS EN COURS</field><fieldname="code">229</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_22"/></record>
<recordid="pcg_2291"model="account.account.template"><fieldname="name">Terrains agricoles et forestiers</field><fieldname="code">2291</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_229"/></record>
<recordid="pcg_2295"model="account.account.template"><fieldname="name">Terrains de gisement</field><fieldname="code">2295</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_229"/></record>
<recordid="pcg_23"model="account.account.template"><fieldname="name">BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><fieldname="code">23</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_classe_2"/></record>
<recordid="pcg_231"model="account.account.template"><fieldname="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE</field><fieldname="code">231</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_2313"model="account.account.template"><fieldname="name">Bâtiments administratifs et commerciaux</field><fieldname="code">2313</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_231"/></record>
<recordid="pcg_2314"model="account.account.template"><fieldname="name">Bâtiments affectés au logement du personnel</field><fieldname="code">2314</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_231"/></record>
<recordid="pcg_2315"model="account.account.template"><fieldname="name">Immeubles de rapport</field><fieldname="code">2315</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_231"/></record>
<recordid="pcg_232"model="account.account.template"><fieldname="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D’AUTRUI</field><fieldname="code">232</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_2323"model="account.account.template"><fieldname="name">Bâtiments administratifs et commerciaux</field><fieldname="code">2323</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_232"/></record>
<recordid="pcg_2324"model="account.account.template"><fieldname="name">Bâtiments affectés au logement du personnel</field><fieldname="code">2324</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_232"/></record>
<recordid="pcg_2325"model="account.account.template"><fieldname="name">Immeubles de rapport</field><fieldname="code">2325</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_232"/></record>
<recordid="pcg_2331"model="account.account.template"><fieldname="name">Voies de terre</field><fieldname="code">2331</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_233"/></record>
<recordid="pcg_2332"model="account.account.template"><fieldname="name">Voies de fer</field><fieldname="code">2332</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_233"/></record>
<recordid="pcg_2341"model="account.account.template"><fieldname="name">Installations complexes spécialisées sur sol propre</field><fieldname="code">2341</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_234"/></record>
<recordid="pcg_2342"model="account.account.template"><fieldname="name">Installations complexes spécialisées sur sol d’autrui</field><fieldname="code">2342</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_234"/></record>
<recordid="pcg_2343"model="account.account.template"><fieldname="name">Installations à caractère spécifique sur sol propre</field><fieldname="code">2343</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_234"/></record>
<recordid="pcg_2344"model="account.account.template"><fieldname="name">Installations à caractère spécifique sur sol d’autrui</field><fieldname="code">2344</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_234"/></record>
<recordid="pcg_235"model="account.account.template"><fieldname="name">AMENAGEMENTS DE BUREAUX</field><fieldname="code">235</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_237"model="account.account.template"><fieldname="name">BÂTIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION</field><fieldname="code">237</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_238"model="account.account.template"><fieldname="name">AUTRES INSTALLATIONS ET AGENCEMENTS</field><fieldname="code">238</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_239"model="account.account.template"><fieldname="name">BÂTIMENTS ET INSTALLATIONS EN COURS</field><fieldname="code">239</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_23"/></record>
<recordid="pcg_241"model="account.account.template"><fieldname="name">MATÉRIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL</field><fieldname="code">241</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_242"model="account.account.template"><fieldname="name">MATÉRIEL ET OUTILLAGE AGRICOLE</field><fieldname="code">242</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_243"model="account.account.template"><fieldname="name">MATÉRIEL D’EMBALLAGE RÉCUPÉRABLE ET IDENTIFIABLE</field><fieldname="code">243</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_244"model="account.account.template"><fieldname="name">MATÉRIEL ET MOBILIER</field><fieldname="code">244</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_2441"model="account.account.template"><fieldname="name">Matériel de bureau</field><fieldname="code">2441</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_244"/></record>
<recordid="pcg_2444"model="account.account.template"><fieldname="name">Mobilier de bureau</field><fieldname="code">2444</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_244"/></record>
<recordid="pcg_2446"model="account.account.template"><fieldname="name">Matériel et mobilier des immeubles de rapport</field><fieldname="code">2446</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_244"/></record>
<recordid="pcg_2447"model="account.account.template"><fieldname="name">Matériel et mobilier des logements du personnel</field><fieldname="code">2447</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_244"/></record>
<recordid="pcg_245"model="account.account.template"><fieldname="name">MATÉRIEL DE TRANSPORT</field><fieldname="code">245</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_246"model="account.account.template"><fieldname="name">IMMOBILISATIONS ANIMALES ET AGRICOLES</field><fieldname="code">246</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_2461"model="account.account.template"><fieldname="name">Cheptel, animaux de trait</field><fieldname="code">2461</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_246"/></record>
<recordid="pcg_2463"model="account.account.template"><fieldname="name">Animaux de garde</field><fieldname="code">2463</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_246"/></record>
<recordid="pcg_247"model="account.account.template"><fieldname="name">AGENCEMENTS ET AMÉNAGEMENTS DU MATÉRIEL</field><fieldname="code">247</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_2481"model="account.account.template"><fieldname="name">Collections et oeuvres d’art</field><fieldname="code">2481</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_248"/></record>
<recordid="pcg_249"model="account.account.template"><fieldname="name">MATÉRIEL EN COURS</field><fieldname="code">249</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_24"/></record>
<recordid="pcg_2491"model="account.account.template"><fieldname="name">Matériel et outillage industriel et commercial</field><fieldname="code">2491</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2492"model="account.account.template"><fieldname="name">Matériel et outillage agricole</field><fieldname="code">2492</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2493"model="account.account.template"><fieldname="name">Matériel d’emballage récupérable et identifiable</field><fieldname="code">2493</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2494"model="account.account.template"><fieldname="name">Matériel et mobilier de bureau</field><fieldname="code">2494</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2495"model="account.account.template"><fieldname="name">Matériel de transport</field><fieldname="code">2495</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2496"model="account.account.template"><fieldname="name">Immobilisations animales et agricoles</field><fieldname="code">2496</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_2497"model="account.account.template"><fieldname="name">Agencements et aménagements du matériel</field><fieldname="code">2497</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_249"/></record>
<recordid="pcg_25"model="account.account.template"><fieldname="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><fieldname="code">25</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_classe_2"/></record>
<recordid="pcg_251"model="account.account.template"><fieldname="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS INCORPORELLES</field><fieldname="code">251</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_25"/></record>
<recordid="pcg_252"model="account.account.template"><fieldname="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS CORPORELLES</field><fieldname="code">252</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_25"/></record>
<recordid="pcg_26"model="account.account.template"><fieldname="name">TITRES DE PARTICIPATION</field><fieldname="code">26</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_classe_2"/></record>
<recordid="pcg_261"model="account.account.template"><fieldname="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE EXCLUSIF</field><fieldname="code">261</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_262"model="account.account.template"><fieldname="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE CONJOINT</field><fieldname="code">262</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_263"model="account.account.template"><fieldname="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS CONFÉRANT UNE INFLUENCE NOTABLE</field><fieldname="code">263</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_265"model="account.account.template"><fieldname="name">PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS</field><fieldname="code">265</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_266"model="account.account.template"><fieldname="name">PARTS DANS DES GROUPEMENTS D’INTÉRÊT ÉCONOMIQUE (G.I.E.)</field><fieldname="code">266</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_268"model="account.account.template"><fieldname="name">AUTRES TITRES DE PARTICIPATION</field><fieldname="code">268</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_26"/></record>
<recordid="pcg_271"model="account.account.template"><fieldname="name">PRÊTS ET CRÉANCES NON COMMERCIALES</field><fieldname="code">271</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_27"/></record>
<recordid="pcg_2712"model="account.account.template"><fieldname="name">Prêts aux associés</field><fieldname="code">2712</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_271"/></record>
<recordid="pcg_2713"model="account.account.template"><fieldname="name">Billets de fonds</field><fieldname="code">2713</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_271"/></record>
<recordid="pcg_272"model="account.account.template"><fieldname="name">PRÊTS AU PERSONNEL</field><fieldname="code">272</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_27"/></record>
<recordid="pcg_2722"model="account.account.template"><fieldname="name">Prêts mobiliers et d’installation</field><fieldname="code">2722</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_272"/></record>
<recordid="pcg_273"model="account.account.template"><fieldname="name">CRÉANCES SUR L’ÉTAT</field><fieldname="code">273</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_27"/></record>
<recordid="pcg_2731"model="account.account.template"><fieldname="name">Retenues de garantie</field><fieldname="code">2731</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_273"/></record>
<recordid="pcg_2741"model="account.account.template"><fieldname="name">Titres immobilisés de l’activité de portefeuille (T.I.A.P.)</field><fieldname="code">2741</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_274"/></record>
<recordid="pcg_2744"model="account.account.template"><fieldname="name">Parts de fonds commun de placement (F.C.P.)</field><fieldname="code">2744</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_274"/></record>
<recordid="pcg_275"model="account.account.template"><fieldname="name">DÉPÔTS ET CAUTIONNEMENTS VERSÉS</field><fieldname="code">275</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_27"/></record>
<recordid="pcg_2751"model="account.account.template"><fieldname="name">Dépôts pour loyers d’avance</field><fieldname="code">2751</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2752"model="account.account.template"><fieldname="name">Dépôts pour l’électricité</field><fieldname="code">2752</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2753"model="account.account.template"><fieldname="name">Dépôts pour l’eau</field><fieldname="code">2753</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2754"model="account.account.template"><fieldname="name">Dépôts pour le gaz</field><fieldname="code">2754</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2755"model="account.account.template"><fieldname="name">Dépôts pour le téléphone, le télex, la télécopie</field><fieldname="code">2755</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2756"model="account.account.template"><fieldname="name">Cautionnements sur marchés publics</field><fieldname="code">2756</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2757"model="account.account.template"><fieldname="name">Cautionnements sur autres opérations</field><fieldname="code">2757</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2758"model="account.account.template"><fieldname="name">Autres dépôts et cautionnements</field><fieldname="code">2758</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_275"/></record>
<recordid="pcg_2761"model="account.account.template"><fieldname="name">Prêts et créances non commerciales</field><fieldname="code">2761</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_276"/></record>
<recordid="pcg_2762"model="account.account.template"><fieldname="name">Prêts au personnel</field><fieldname="code">2762</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_276"/></record>
<recordid="pcg_2763"model="account.account.template"><fieldname="name">Créances sur l'Etat</field><fieldname="code">2763</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_276"/></record>
<recordid="pcg_2765"model="account.account.template"><fieldname="name">Dépôts et cautionnements versés</field><fieldname="code">2765</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_276"/></record>
<recordid="pcg_2767"model="account.account.template"><fieldname="name">Créances rattachées à des participations</field><fieldname="code">2767</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_276"/></record>
<recordid="pcg_277"model="account.account.template"><fieldname="name">CRÉANCES RATTACHÉES À DES PARTICIPATIONS ET AVANCES À DES G.I.E.</field><fieldname="code">277</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_27"/></record>
<recordid="pcg_2771"model="account.account.template"><fieldname="name">Créances rattachées à des participations (groupe)</field><fieldname="code">2771</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_277"/></record>
<recordid="pcg_2772"model="account.account.template"><fieldname="name">Créances rattachées à des participations (hors groupe)</field><fieldname="code">2772</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_277"/></record>
<recordid="pcg_2773"model="account.account.template"><fieldname="name">Créances rattachées à des sociétés en participation</field><fieldname="code">2773</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_277"/></record>
<recordid="pcg_2774"model="account.account.template"><fieldname="name">Avances à des Groupements d'intérêt économique (G.I.E.)</field><fieldname="code">2774</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_277"/></record>
<recordid="pcg_2781"model="account.account.template"><fieldname="name">Créances diverses groupe</field><fieldname="code">2781</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_278"/></record>
<recordid="pcg_2785"model="account.account.template"><fieldname="name">Or et métaux précieux ()</field><fieldname="code">2785</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_278"/></record>
<recordid="pcg_281"model="account.account.template"><fieldname="name">AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES</field><fieldname="code">281</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_28"/></record>
<recordid="pcg_2811"model="account.account.template"><fieldname="name">Amortissements des frais de recherche et de développement</field><fieldname="code">2811</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2812"model="account.account.template"><fieldname="name">Amortissements des brevets, licences, concessions et droits similaires</field><fieldname="code">2812</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2813"model="account.account.template"><fieldname="name">Amortissements des logiciels</field><fieldname="code">2813</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2814"model="account.account.template"><fieldname="name">Amortissements des marques</field><fieldname="code">2814</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2815"model="account.account.template"><fieldname="name">Amortissements du fonds commercial</field><fieldname="code">2815</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2816"model="account.account.template"><fieldname="name">Amortissements du droit au bail</field><fieldname="code">2816</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2817"model="account.account.template"><fieldname="name">Amortissements des investissements de création</field><fieldname="code">2817</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_2818"model="account.account.template"><fieldname="name">Amortissements des autres droits et valeurs incorporels</field><fieldname="code">2818</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_281"/></record>
<recordid="pcg_282"model="account.account.template"><fieldname="name">AMORTISSEMENTS DES TERRAINS</field><fieldname="code">282</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_28"/></record>
<recordid="pcg_2821"model="account.account.template"><fieldname="name">Amortissements des terrains agricoles et forestiers</field><fieldname="code">2821</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_282"/></record>
<recordid="pcg_2824"model="account.account.template"><fieldname="name">Amortissements des travaux de mise en valeur des terrains</field><fieldname="code">2824</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_282"/></record>
<recordid="pcg_2825"model="account.account.template"><fieldname="name">Amortissements des terrains de gisement</field><fieldname="code">2825</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_282"/></record>
<recordid="pcg_283"model="account.account.template"><fieldname="name">AMORTISSEMENTS DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><fieldname="code">283</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_28"/></record>
<recordid="pcg_2831"model="account.account.template"><fieldname="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><fieldname="code">2831</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2832"model="account.account.template"><fieldname="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><fieldname="code">2832</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2833"model="account.account.template"><fieldname="name">Amortissements des ouvrages d'infrastructure</field><fieldname="code">2833</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2834"model="account.account.template"><fieldname="name">Amortissements des installations techniques</field><fieldname="code">2834</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2835"model="account.account.template"><fieldname="name">Amortissements des aménagements de bureaux</field><fieldname="code">2835</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2837"model="account.account.template"><fieldname="name">Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession</field><fieldname="code">2837</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_2838"model="account.account.template"><fieldname="name">Amortissements des autres installations et agencements</field><fieldname="code">2838</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_283"/></record>
<recordid="pcg_284"model="account.account.template"><fieldname="name">AMORTISSEMENTS DU MATÉRIEL</field><fieldname="code">284</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_28"/></record>
<recordid="pcg_2841"model="account.account.template"><fieldname="name">Amortissements du matériel et outillage industriel et commercial</field><fieldname="code">2841</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2842"model="account.account.template"><fieldname="name">Amortissements du matériel et outillage agricole</field><fieldname="code">2842</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2843"model="account.account.template"><fieldname="name">Amortissements du matériel d'emballage récupérable et identifiable</field><fieldname="code">2843</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2844"model="account.account.template"><fieldname="name">Amortissements du matériel et mobilier</field><fieldname="code">2844</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2845"model="account.account.template"><fieldname="name">Amortissements du matériel de transport</field><fieldname="code">2845</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2846"model="account.account.template"><fieldname="name">Amortissements des immobilisations animales et agricoles</field><fieldname="code">2846</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2847"model="account.account.template"><fieldname="name">Amortissements des agencements et aménagements du matériel</field><fieldname="code">2847</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_2848"model="account.account.template"><fieldname="name">Amortissements des autres matériels</field><fieldname="code">2848</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_284"/></record>
<recordid="pcg_29"model="account.account.template"><fieldname="name">PROVISIONS POUR DEPRECIATION</field><fieldname="code">29</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_classe_2"/></record>
<recordid="pcg_291"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES IMMOBILISATIONS INCORPORELLES</field><fieldname="code">291</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2912"model="account.account.template"><fieldname="name">Provisions pour dépréciation des brevets, licences, concessions et droits similaires</field><fieldname="code">2912</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2913"model="account.account.template"><fieldname="name">Provisions pour dépréciation des logiciels</field><fieldname="code">2913</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2914"model="account.account.template"><fieldname="name">Provisions pour dépréciation des marques</field><fieldname="code">2914</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2915"model="account.account.template"><fieldname="name">Provisions pour dépréciation du fonds commercial</field><fieldname="code">2915</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2916"model="account.account.template"><fieldname="name">Provisions pour dépréciation du droit au bail</field><fieldname="code">2916</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2917"model="account.account.template"><fieldname="name">Provisions pour dépréciation des investissements de création</field><fieldname="code">2917</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2918"model="account.account.template"><fieldname="name">Provisions pour dépréciation des autres droits et valeurs incorporels</field><fieldname="code">2918</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_2919"model="account.account.template"><fieldname="name">Provisions pour dépréciation des immobilisations incorporelles en cours</field><fieldname="code">2919</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_291"/></record>
<recordid="pcg_292"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES TERRAINS</field><fieldname="code">292</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2921"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains agricoles et forestiers</field><fieldname="code">2921</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2922"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains nus</field><fieldname="code">2922</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2923"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains bâtis</field><fieldname="code">2923</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2924"model="account.account.template"><fieldname="name">Provisions pour dépréciation des travaux de mise en valeur des terrains</field><fieldname="code">2924</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2925"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains de gisement</field><fieldname="code">2925</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2926"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains aménagés</field><fieldname="code">2926</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2927"model="account.account.template"><fieldname="name">Provisions pour dépréciation des terrains mis en concession</field><fieldname="code">2927</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2928"model="account.account.template"><fieldname="name">Provisions pour dépréciation des autres terrains</field><fieldname="code">2928</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_2929"model="account.account.template"><fieldname="name">Provisions pour dépréciation des aménagements de terrains en cours</field><fieldname="code">2929</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_292"/></record>
<recordid="pcg_293"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><fieldname="code">293</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2931"model="account.account.template"><fieldname="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><fieldname="code">2931</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2932"model="account.account.template"><fieldname="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><fieldname="code">2932</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2933"model="account.account.template"><fieldname="name">Provisions pour dépréciation des ouvrages d'infrastructures</field><fieldname="code">2933</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2934"model="account.account.template"><fieldname="name">Provisions pour dépréciation des installations techniques</field><fieldname="code">2934</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2935"model="account.account.template"><fieldname="name">Provisions pour dépréciation des aménagements de bureaux</field><fieldname="code">2935</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2937"model="account.account.template"><fieldname="name">Provisions pour dépréciation des bâtiments industriels, agricoles et commerciaux mis en concession</field><fieldname="code">2937</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2938"model="account.account.template"><fieldname="name">Provisions pour dépréciation des autres installations et agencements</field><fieldname="code">2938</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_2939"model="account.account.template"><fieldname="name">Provisions pour dépréciation des bâtiments et installations en cours</field><fieldname="code">2939</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_293"/></record>
<recordid="pcg_294"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DE MATÉRIEL</field><fieldname="code">294</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2941"model="account.account.template"><fieldname="name">Provisions pour dépréciation du matériel et outillage industriel et commercial</field><fieldname="code">2941</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2942"model="account.account.template"><fieldname="name">Provisions pour dépréciation du matériel et outillage agricole</field><fieldname="code">2942</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2943"model="account.account.template"><fieldname="name">Provisions pour dépréciation du matériel d'emballage récupérable et identifiable</field><fieldname="code">2943</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2944"model="account.account.template"><fieldname="name">Provisions pour dépréciation du matériel et mobilier</field><fieldname="code">2944</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2945"model="account.account.template"><fieldname="name">Provisions pour dépréciation du matériel de transport</field><fieldname="code">2945</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2946"model="account.account.template"><fieldname="name">Provisions pour dépréciation des immobilisations animales et agricoles</field><fieldname="code">2946</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2947"model="account.account.template"><fieldname="name">Provisions pour dépréciation des agencements et aménagements du matériel</field><fieldname="code">2947</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2948"model="account.account.template"><fieldname="name">Provisions pour dépréciation des autres matériels</field><fieldname="code">2948</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_2949"model="account.account.template"><fieldname="name">Provisions pour dépréciation de matériel en cours</field><fieldname="code">2949</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_294"/></record>
<recordid="pcg_295"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><fieldname="code">295</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2951"model="account.account.template"><fieldname="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations incorporelles</field><fieldname="code">2951</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_295"/></record>
<recordid="pcg_2952"model="account.account.template"><fieldname="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations corporelles</field><fieldname="code">2952</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_295"/></record>
<recordid="pcg_296"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES TITRES DE PARTICIPATION</field><fieldname="code">296</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2961"model="account.account.template"><fieldname="name">Provisions pour dépréciation des titres de participation dans des sociétés sous contrôle exclusif</field><fieldname="code">2961</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_2962"model="account.account.template"><fieldname="name">Provisions pour dépréciation des titres de participation dans les sociétés sous contrôle conjoint</field><fieldname="code">2962</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_2963"model="account.account.template"><fieldname="name">Provisions pour dépréciation des titres de participation dans les sociétés conférant une influence notable</field><fieldname="code">2963</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_2965"model="account.account.template"><fieldname="name">Provisions pour dépréciation des participations dans des organismes professionnels</field><fieldname="code">2965</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_2966"model="account.account.template"><fieldname="name">Provisions pour dépréciation des parts dans des GIE</field><fieldname="code">2966</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_2968"model="account.account.template"><fieldname="name">Provisions pour dépréciation des autres titres de participation</field><fieldname="code">2968</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_296"/></record>
<recordid="pcg_297"model="account.account.template"><fieldname="name">PROVISIONS POUR DÉPRÉCIATION DES AUTRES IMMOBILISATIONS FINANCIÈRES</field><fieldname="code">297</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_29"/></record>
<recordid="pcg_2971"model="account.account.template"><fieldname="name">Provisions pour dépréciation des prêts et créances non commerciales</field><fieldname="code">2971</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2972"model="account.account.template"><fieldname="name">Provisions pour dépréciation des prêts au personnel</field><fieldname="code">2972</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2973"model="account.account.template"><fieldname="name">Provisions pour dépréciation des créances sur l'Etat</field><fieldname="code">2973</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2974"model="account.account.template"><fieldname="name">Provisions pour dépréciation des titres immobilisés</field><fieldname="code">2974</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2975"model="account.account.template"><fieldname="name">Provisions pour dépréciation des dépôts et cautionnements versés</field><fieldname="code">2975</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2977"model="account.account.template"><fieldname="name">Provisions pour dépréciation des créances rattachées à des participations et avances à des GIE</field><fieldname="code">2977</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_2978"model="account.account.template"><fieldname="name">Provisions pour dépréciation des créances financières diverses</field><fieldname="code">2978</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_immobilisations"/><fieldname="parent_id"ref="pcg_297"/></record>
<recordid="pcg_32"model="account.account.template"><fieldname="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><fieldname="code">32</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_332"model="account.account.template"><fieldname="name">FOURNITURES D'ATELIER ET D'USINE</field><fieldname="code">332</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_33"/></record>
<recordid="pcg_333"model="account.account.template"><fieldname="name">FOURNITURES DE MAGASIN</field><fieldname="code">333</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_33"/></record>
<recordid="pcg_334"model="account.account.template"><fieldname="name">FOURNITURES DE BUREAU</field><fieldname="code">334</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_33"/></record>
<recordid="pcg_3352"model="account.account.template"><fieldname="name">Emballages récupérables non identifiables</field><fieldname="code">3352</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_335"/></record>
<recordid="pcg_3353"model="account.account.template"><fieldname="name">Emballages à usage mixte</field><fieldname="code">3353</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_335"/></record>
<recordid="pcg_34"model="account.account.template"><fieldname="name">PRODUITS EN COURS</field><fieldname="code">34</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_341"model="account.account.template"><fieldname="name">PRODUITS EN COURS</field><fieldname="code">341</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_34"/></record>
<recordid="pcg_3411"model="account.account.template"><fieldname="name">Produits en cours P1</field><fieldname="code">3411</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_341"/></record>
<recordid="pcg_3412"model="account.account.template"><fieldname="name">Produits en cours P2</field><fieldname="code">3412</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_341"/></record>
<recordid="pcg_342"model="account.account.template"><fieldname="name">TRAVAUX EN COURS</field><fieldname="code">342</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_34"/></record>
<recordid="pcg_3421"model="account.account.template"><fieldname="name">Travaux en cours T1</field><fieldname="code">3421</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_342"/></record>
<recordid="pcg_3422"model="account.account.template"><fieldname="name">Travaux en cours T2</field><fieldname="code">3422</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_342"/></record>
<recordid="pcg_343"model="account.account.template"><fieldname="name">PRODUITS INTERMÉDIAIRES EN COURS</field><fieldname="code">343</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_34"/></record>
<recordid="pcg_344"model="account.account.template"><fieldname="name">PRODUITS RÉSIDUELS EN COURS</field><fieldname="code">344</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_34"/></record>
<recordid="pcg_35"model="account.account.template"><fieldname="name">SERVICES EN COURS</field><fieldname="code">35</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_351"model="account.account.template"><fieldname="name">ÉTUDES EN COURS</field><fieldname="code">351</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_35"/></record>
<recordid="pcg_3511"model="account.account.template"><fieldname="name">Études en cours E1</field><fieldname="code">3511</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_351"/></record>
<recordid="pcg_3512"model="account.account.template"><fieldname="name">Études en cours E2</field><fieldname="code">3512</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_351"/></record>
<recordid="pcg_352"model="account.account.template"><fieldname="name">PRESTATIONS DE SERVICES EN COURS</field><fieldname="code">352</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_35"/></record>
<recordid="pcg_3521"model="account.account.template"><fieldname="name">Prestations de services S1</field><fieldname="code">3521</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_352"/></record>
<recordid="pcg_3522"model="account.account.template"><fieldname="name">Prestations de services S2</field><fieldname="code">3522</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_352"/></record>
<recordid="pcg_37"model="account.account.template"><fieldname="name">PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><fieldname="code">37</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_3723"model="account.account.template"><fieldname="name">Matières de Récupération</field><fieldname="code">3723</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_372"/></record>
<recordid="pcg_38"model="account.account.template"><fieldname="name">STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><fieldname="code">38</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_381"model="account.account.template"><fieldname="name">MARCHANDISES EN COURS DE ROUTE</field><fieldname="code">381</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_382"model="account.account.template"><fieldname="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES EN COURS DE ROUTE</field><fieldname="code">382</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_383"model="account.account.template"><fieldname="name">AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE</field><fieldname="code">383</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_386"model="account.account.template"><fieldname="name">PRODUITS FINIS EN COURS DE ROUTE</field><fieldname="code">386</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_387"model="account.account.template"><fieldname="name">STOCK EN CONSIGNATION OU EN DÉPÔT</field><fieldname="code">387</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_3871"model="account.account.template"><fieldname="name">Stock en consignation</field><fieldname="code">3871</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_387"/></record>
<recordid="pcg_3872"model="account.account.template"><fieldname="name">Stock en dépôt</field><fieldname="code">3872</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_387"/></record>
<recordid="pcg_388"model="account.account.template"><fieldname="name">STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT</field><fieldname="code">388</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_38"/></record>
<recordid="pcg_39"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS</field><fieldname="code">39</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_classe_3"/></record>
<recordid="pcg_391"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS DE MARCHANDISES</field><fieldname="code">391</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_392"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><fieldname="code">392</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_393"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS</field><fieldname="code">393</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_394"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES PRODUCTIONS EN COURS</field><fieldname="code">394</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_395"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES SERVICES EN COURS</field><fieldname="code">395</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_396"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS FINIS</field><fieldname="code">396</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_397"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><fieldname="code">397</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_398"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><fieldname="code">398</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="parent_id"ref="pcg_39"/></record>
<recordid="pcg_40"model="account.account.template"><fieldname="name">FOURNISSEURS ET COMPTES RATTACHÉS</field><fieldname="code">40</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_401"model="account.account.template"><fieldname="name">FOURNISSEURS, DETTES EN COMPTE</field><fieldname="code">401</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_40"/></record>
<recordid="pcg_4017"model="account.account.template"><fieldname="name">Fournisseur, retenues de garantie</field><fieldname="code">4017</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_401"/></record>
<recordid="pcg_402"model="account.account.template"><fieldname="name">FOURNISSEURS, EFFETS À PAYER</field><fieldname="code">402</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_40"/></record>
<recordid="pcg_4021"model="account.account.template"><fieldname="name">Fournisseurs, Effets à payer</field><fieldname="code">4021</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_402"/></record>
<recordid="pcg_4022"model="account.account.template"><fieldname="name">Fournisseurs - Groupe, Effets à payer</field><fieldname="code">4022</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_402"/></record>
<recordid="pcg_4023"model="account.account.template"><fieldname="name">Fournisseurs sous-traitants, Effets à payer</field><fieldname="code">4023</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_402"/></record>
<recordid="pcg_408"model="account.account.template"><fieldname="name">FOURNISSEURS, FACTURES NON PARVENUES</field><fieldname="code">408</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_40"/></record>
<recordid="pcg_4091"model="account.account.template"><fieldname="name">Fournisseurs avances et acomptes versés</field><fieldname="code">4091</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_409"/></record>
<recordid="pcg_4092"model="account.account.template"><fieldname="name">Fournisseurs - Groupe avances et acomptes versés</field><fieldname="code">4092</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_409"/></record>
<recordid="pcg_4093"model="account.account.template"><fieldname="name">Fournisseurs sous-traitants avances et acomptes versés</field><fieldname="code">4093</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_409"/></record>
<recordid="pcg_4094"model="account.account.template"><fieldname="name">Fournisseurs créances pour emballages et matériels à rendre</field><fieldname="code">4094</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_409"/></record>
<recordid="pcg_4098"model="account.account.template"><fieldname="name">Rabais, Remises, Ristournes et autres avoirs à obtenir</field><fieldname="code">4098</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_stocks"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_409"/></record>
<recordid="pcg_41"model="account.account.template"><fieldname="name">CLIENTS ET COMPTES RATTACHÉS</field><fieldname="code">41</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_4114"model="account.account.template"><fieldname="name">Clients, État et Collectivités publiques</field><fieldname="code">4114</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_411"/></record>
<recordid="pcg_4117"model="account.account.template"><fieldname="name">Client, retenues de garantie</field><fieldname="code">4117</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_411"/></record>
<recordid="pcg_4118"model="account.account.template"><fieldname="name">Clients, dégrèvement de Taxes sur la Valeur Ajoutée (T.V.A.)</field><fieldname="code">4118</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_411"/></record>
<recordid="pcg_412"model="account.account.template"><fieldname="name">CLIENTS, ÉFFETS À RECEVOIR EN PORTEFEUILLE</field><fieldname="code">412</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_41"/></record>
<recordid="pcg_4121"model="account.account.template"><fieldname="name">Clients, Effets à recevoir</field><fieldname="code">4121</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_412"/></record>
<recordid="pcg_4122"model="account.account.template"><fieldname="name">Clients - Groupe, Effets à recevoir</field><fieldname="code">4122</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_412"/></record>
<recordid="pcg_4124"model="account.account.template"><fieldname="name">État et Collectivités publiques, Effets à recevoir</field><fieldname="code">4124</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_412"/></record>
<recordid="pcg_4125"model="account.account.template"><fieldname="name">Organismes Internationaux, Effets à recevoir</field><fieldname="code">4125</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_412"/></record>
<recordid="pcg_414"model="account.account.template"><fieldname="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><fieldname="code">414</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_41"/></record>
<recordid="pcg_4141"model="account.account.template"><fieldname="name">Créances en compte</field><fieldname="code">4141</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_414"/></record>
<recordid="pcg_4142"model="account.account.template"><fieldname="name">Effets à recevoir</field><fieldname="code">4142</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_414"/></record>
<recordid="pcg_415"model="account.account.template"><fieldname="name">CLIENTS, ÉFFETS ESCOMPTÉS NON ÉCHUS</field><fieldname="code">415</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_41"/></record>
<recordid="pcg_416"model="account.account.template"><fieldname="name">CRÉANCES CLIENTS LITIGIEUSES OU DOUTEUSES</field><fieldname="code">416</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_41"/></record>
<recordid="pcg_418"model="account.account.template"><fieldname="name">CLIENTS, PRODUITS À RECEVOIR</field><fieldname="code">418</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_41"/></record>
<recordid="pcg_4181"model="account.account.template"><fieldname="name">Clients, factures à établir</field><fieldname="code">4181</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_418"/></record>
<recordid="pcg_4191"model="account.account.template"><fieldname="name">Clients, avances et acomptes reçus</field><fieldname="code">4191</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_419"/></record>
<recordid="pcg_4192"model="account.account.template"><fieldname="name">Clients - Groupe, avances et acomptes reçus</field><fieldname="code">4192</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_419"/></record>
<recordid="pcg_4194"model="account.account.template"><fieldname="name">Clients, dettes pour emballages et matériels consignés</field><fieldname="code">4194</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_419"/></record>
<recordid="pcg_4198"model="account.account.template"><fieldname="name">Rabais, Remises, Ristournes et autres avoirs à accorder</field><fieldname="code">4198</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_419"/></record>
<recordid="pcg_421"model="account.account.template"><fieldname="name">PERSONNEL, AVANCES ET ACOMPTES</field><fieldname="code">421</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_42"/></record>
<recordid="pcg_4213"model="account.account.template"><fieldname="name">Frais avancés et fournitures au personnel</field><fieldname="code">4213</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_421"/></record>
<recordid="pcg_4233"model="account.account.template"><fieldname="name">Personnel, avis à tiers détenteur</field><fieldname="code">4233</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_423"/></record>
<recordid="pcg_4245"model="account.account.template"><fieldname="name">Organismes sociaux rattachés à l'entreprise</field><fieldname="code">4245</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_424"/></record>
<recordid="pcg_425"model="account.account.template"><fieldname="name">REPRÉSENTANTS DU PERSONNEL</field><fieldname="code">425</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_42"/></record>
<recordid="pcg_4251"model="account.account.template"><fieldname="name">Délégués du personnel</field><fieldname="code">4251</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_425"/></record>
<recordid="pcg_4252"model="account.account.template"><fieldname="name">Syndicats et Comités d'entreprises, d'Établissement</field><fieldname="code">4252</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_425"/></record>
<recordid="pcg_4258"model="account.account.template"><fieldname="name">Autres représentants du personnel</field><fieldname="code">4258</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_425"/></record>
<recordid="pcg_426"model="account.account.template"><fieldname="name">PERSONNEL, PARTICIPATION AUX BÉNÉFICES</field><fieldname="code">426</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_42"/></record>
<recordid="pcg_428"model="account.account.template"><fieldname="name">PERSONNEL, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><fieldname="code">428</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_42"/></record>
<recordid="pcg_4281"model="account.account.template"><fieldname="name">Dettes provisionnées pour congés à payer</field><fieldname="code">4281</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_428"/></record>
<recordid="pcg_4286"model="account.account.template"><fieldname="name">Autres Charges à payer</field><fieldname="code">4286</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_428"/></record>
<recordid="pcg_4287"model="account.account.template"><fieldname="name">Produits à recevoir</field><fieldname="code">4287</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_428"/></record>
<recordid="pcg_4312"model="account.account.template"><fieldname="name">Accidents de travail</field><fieldname="code">4312</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_431"/></record>
<recordid="pcg_4313"model="account.account.template"><fieldname="name">Caisse de retraite obligatoire</field><fieldname="code">4313</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_431"/></record>
<recordid="pcg_4314"model="account.account.template"><fieldname="name">Caisse de retraite facultative</field><fieldname="code">4314</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_431"/></record>
<recordid="pcg_432"model="account.account.template"><fieldname="name">CAISSES DE RETRAITE COMPLÉMENTAIRE</field><fieldname="code">432</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_43"/></record>
<recordid="pcg_4334"model="account.account.template"><fieldname="name">T.V.A. facturée sur production livrée à soi-même</field><fieldname="code">4334</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_433"/></record>
<recordid="pcg_4335"model="account.account.template"><fieldname="name">T.V.A. sur factures à établir</field><fieldname="code">4335</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_433"/></record>
<recordid="pcg_438"model="account.account.template"><fieldname="name">ORGANISMES SOCIAUX, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><fieldname="code">438</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_view"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_43"/></record>
<recordid="pcg_4381"model="account.account.template"><fieldname="name">Charges sociales sur gratifications à payer</field><fieldname="code">4381</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_438"/></record>
<recordid="pcg_4382"model="account.account.template"><fieldname="name">Charges sociales sur congés à payer</field><fieldname="code">4382</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_438"/></record>
<recordid="pcg_4386"model="account.account.template"><fieldname="name">Autres charges à payer</field><fieldname="code">4386</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_438"/></record>
<recordid="pcg_4387"model="account.account.template"><fieldname="name">Produits à recevoir</field><fieldname="code">4387</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_438"/></record>
<recordid="pcg_44"model="account.account.template"><fieldname="name">ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><fieldname="code">44</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_view"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_441"model="account.account.template"><fieldname="name">ÉTAT, IMPÔT SUR LES BÉNÉFICES</field><fieldname="code">441</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_442"model="account.account.template"><fieldname="name">ÉTAT, AUTRES IMPÔTS ET TAXES</field><fieldname="code">442</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_4421"model="account.account.template"><fieldname="name">Impôts et taxes d'Etat</field><fieldname="code">4421</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4422"model="account.account.template"><fieldname="name">Impôts et taxes pour les collectivités publiques</field><fieldname="code">4422</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4423"model="account.account.template"><fieldname="name">Impôts et taxes recouvrables sur des obligataires</field><fieldname="code">4423</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4424"model="account.account.template"><fieldname="name">Impôts et taxes recouvrables sur des associés</field><fieldname="code">4424</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4426"model="account.account.template"><fieldname="name">Droits de douane</field><fieldname="code">4426</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4428"model="account.account.template"><fieldname="name">Autres impôts et taxes</field><fieldname="code">4428</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_442"/></record>
<recordid="pcg_4431"model="account.account.template"><fieldname="name">T.V.A. facturée sur ventes</field><fieldname="code">4431</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_443"/></record>
<recordid="pcg_4432"model="account.account.template"><fieldname="name">T.V.A. facturée sur prestations de services</field><fieldname="code">4432</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_443"/></record>
<recordid="pcg_4433"model="account.account.template"><fieldname="name">T.V.A. facturée sur travaux</field><fieldname="code">4433</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_443"/></record>
<recordid="pcg_444"model="account.account.template"><fieldname="name">ÉTAT, T.V.A. DUE OU CRÉDIT DE T.V.A.</field><fieldname="code">444</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_4449"model="account.account.template"><fieldname="name">État, crédit de T.V.A. à reporter</field><fieldname="code">4449</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_444"/></record>
<recordid="pcg_4451"model="account.account.template"><fieldname="name">T.V.A. récupérable sur immobilisations</field><fieldname="code">4451</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_4452"model="account.account.template"><fieldname="name">T.V.A. récupérable sur achats</field><fieldname="code">4452</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_4453"model="account.account.template"><fieldname="name">T.V.A. récupérable sur transport</field><fieldname="code">4453</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_4454"model="account.account.template"><fieldname="name">T.V.A. récupérable sur services extérieurs et autres charges</field><fieldname="code">4454</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_4455"model="account.account.template"><fieldname="name">T.V.A. récupérable sur factures non parvenues</field><fieldname="code">4455</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_4456"model="account.account.template"><fieldname="name">T.V.A. transférée par d'autres entreprises</field><fieldname="code">4456</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_445"/></record>
<recordid="pcg_446"model="account.account.template"><fieldname="name">ÉTAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES</field><fieldname="code">446</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_447"model="account.account.template"><fieldname="name">ÉTAT, IMPÔTS RETENUS À LA SOURCE</field><fieldname="code">447</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_4471"model="account.account.template"><fieldname="name">Impôt Général sur le revenu</field><fieldname="code">4471</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_447"/></record>
<recordid="pcg_4472"model="account.account.template"><fieldname="name">Impôts sur salaires</field><fieldname="code">4472</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_447"/></record>
<recordid="pcg_4474"model="account.account.template"><fieldname="name">Contribution nationale de solidarité</field><fieldname="code">4474</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_447"/></record>
<recordid="pcg_4478"model="account.account.template"><fieldname="name">Autres impôts et contributions</field><fieldname="code">4478</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_447"/></record>
<recordid="pcg_448"model="account.account.template"><fieldname="name">ÉTAT, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><fieldname="code">448</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_4486"model="account.account.template"><fieldname="name">Charges à payer</field><fieldname="code">4486</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_tax"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_448"/></record>
<recordid="pcg_4487"model="account.account.template"><fieldname="name">Produits à recevoir</field><fieldname="code">4487</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_448"/></record>
<recordid="pcg_449"model="account.account.template"><fieldname="name">ÉTAT, CRÉANCES ET DETTES DIVERSES</field><fieldname="code">449</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_44"/></record>
<recordid="pcg_4492"model="account.account.template"><fieldname="name">État, avances et acomptes versés sur impôts</field><fieldname="code">4492</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_449"/></record>
<recordid="pcg_4493"model="account.account.template"><fieldname="name">État, fonds de dotation à recevoir</field><fieldname="code">4493</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_449"/></record>
<recordid="pcg_4494"model="account.account.template"><fieldname="name">État, subventions d'équipement à recevoir</field><fieldname="code">4494</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_449"/></record>
<recordid="pcg_4495"model="account.account.template"><fieldname="name">État, subventions d'exploitation à recevoir</field><fieldname="code">4495</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_449"/></record>
<recordid="pcg_4496"model="account.account.template"><fieldname="name">État, subventions d'équilibre à recevoir</field><fieldname="code">4496</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_449"/></record>
<recordid="pcg_451"model="account.account.template"><fieldname="name">OPÉRATIONS AVEC LES ORGANISMES AFRICAINS</field><fieldname="code">451</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_special"/><fieldname="parent_id"ref="pcg_45"/></record>
<recordid="pcg_452"model="account.account.template"><fieldname="name">OPÉRATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX</field><fieldname="code">452</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="parent_id"ref="pcg_45"/></record>
<recordid="pcg_458"model="account.account.template"><fieldname="name">ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS À RECEVOIR</field><fieldname="code">458</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_45"/></record>
<recordid="pcg_4581"model="account.account.template"><fieldname="name">Organismes internationaux, fonds de dotation à recevoir</field><fieldname="code">4581</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_458"/></record>
<recordid="pcg_4582"model="account.account.template"><fieldname="name">Organismes internationaux, subventions à recevoir</field><fieldname="code">4582</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_458"/></record>
<recordid="pcg_46"model="account.account.template"><fieldname="name">ASSOCIÉS ET GROUPE</field><fieldname="code">46</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_view"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_461"model="account.account.template"><fieldname="name">ASSOCIÉS, OPÉRATIONS SUR LE CAPITAL</field><fieldname="code">461</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_46"/></record>
<recordid="pcg_4611"model="account.account.template"><fieldname="name">Associés apports en nature</field><fieldname="code">4611</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4612"model="account.account.template"><fieldname="name">Associés apports en numéraire</field><fieldname="code">4612</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4613"model="account.account.template"><fieldname="name">Actionnaires, capital souscrit appelé non versé</field><fieldname="code">4613</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4614"model="account.account.template"><fieldname="name">Associés, capital appelé non versé</field><fieldname="code">4614</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4615"model="account.account.template"><fieldname="name">Associés, versements reçus sur augmentation de capital</field><fieldname="code">4615</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4618"model="account.account.template"><fieldname="name">Associés, autres apports</field><fieldname="code">4618</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_4619"model="account.account.template"><fieldname="name">Associés, capital à rembourser</field><fieldname="code">4619</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_461"/></record>
<recordid="pcg_463"model="account.account.template"><fieldname="name">ASSOCIÉS, OPÉRATIONS FAITES EN COMMUN</field><fieldname="code">463</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_46"/></record>
<recordid="pcg_465"model="account.account.template"><fieldname="name">ASSOCIÉS, DIVIDENDES À PAYER</field><fieldname="code">465</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_46"/></record>
<recordid="pcg_467"model="account.account.template"><fieldname="name">ACTIONNAIRES, RESTANT DÛ SUR CAPITAL APPELÉ</field><fieldname="code">467</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_46"/></record>
<recordid="pcg_47"model="account.account.template"><fieldname="name">DÉBITEURS ET CRÉDITEURS DIVERS</field><fieldname="code">47</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_view"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_472"model="account.account.template"><fieldname="name">VERSEMENTS RESTANT À EFFECTUER SUR TITRES NON LIBÉRÉS</field><fieldname="code">472</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_47"/></record>
<recordid="pcg_4726"model="account.account.template"><fieldname="name">Titres de participation</field><fieldname="code">4726</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_472"/></record>
<recordid="pcg_4728"model="account.account.template"><fieldname="name">Titres de placement</field><fieldname="code">4728</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_472"/></record>
<recordid="pcg_474"model="account.account.template"><fieldname="name">RÉPARTITION PÉRIODIQUE DES CHARGES ET DES PRODUITS</field><fieldname="code">474</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_47"/></record>
<recordid="pcg_475"model="account.account.template"><fieldname="name">CRÉANCES SUR TRAVAUX NON ENCORE FACTURABLES</field><fieldname="code">475</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_47"/></record>
<recordid="pcg_478"model="account.account.template"><fieldname="name">ÉCARTS DE CONVERSION - ACTIF</field><fieldname="code">478</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_47"/></record>
<recordid="pcg_4781"model="account.account.template"><fieldname="name">Diminution des créances</field><fieldname="code">4781</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_478"/></record>
<recordid="pcg_4782"model="account.account.template"><fieldname="name">Augmentation des dettes</field><fieldname="code">4782</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_478"/></record>
<recordid="pcg_4788"model="account.account.template"><fieldname="name">Différences compensées par couverture de change</field><fieldname="code">4788</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_478"/></record>
<recordid="pcg_479"model="account.account.template"><fieldname="name">ÉCARTS DE CONVERSION - PASSIF</field><fieldname="code">479</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_47"/></record>
<recordid="pcg_4791"model="account.account.template"><fieldname="name">Augmentation des créances</field><fieldname="code">4791</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_479"/></record>
<recordid="pcg_4792"model="account.account.template"><fieldname="name">Diminution des dettes</field><fieldname="code">4792</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_479"/></record>
<recordid="pcg_4798"model="account.account.template"><fieldname="name">Différences compensées par couverture de change</field><fieldname="code">4798</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_479"/></record>
<recordid="pcg_48"model="account.account.template"><fieldname="name">CRÉANCES ET DETTES HORS ACTIVITÉS ORDINAIRES (HAO)</field><fieldname="code">48</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_4817"model="account.account.template"><fieldname="name">Retenues de garantie</field><fieldname="code">4817</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_481"/></record>
<recordid="pcg_4818"model="account.account.template"><fieldname="name">Factures non parvenues</field><fieldname="code">4818</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_481"/></record>
<recordid="pcg_482"model="account.account.template"><fieldname="name">FOURNISSEURS D'INVESTISSEMENTS, EFFETS À PAYER</field><fieldname="code">482</field><fieldname="type">payable</field><fieldname="user_type"ref="l10n_syscohada.account_type_payable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_48"/></record>
<recordid="pcg_483"model="account.account.template"><fieldname="name">DETTES SUR ACQUISITION DE TITRES DE PLACEMENT</field><fieldname="code">483</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_48"/></record>
<recordid="pcg_485"model="account.account.template"><fieldname="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><fieldname="code">485</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_48"/></record>
<recordid="pcg_4852"model="account.account.template"><fieldname="name">Effets à recevoir</field><fieldname="code">4852</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_485"/></record>
<recordid="pcg_4857"model="account.account.template"><fieldname="name">Retenues de garantie</field><fieldname="code">4857</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_485"/></record>
<recordid="pcg_4858"model="account.account.template"><fieldname="name">Factures à établir</field><fieldname="code">4858</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_485"/></record>
<recordid="pcg_486"model="account.account.template"><fieldname="name">CRÉANCES SUR CESSIONS DE TITRES DE PLACEMENT</field><fieldname="code">486</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_48"/></record>
<recordid="pcg_49"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS (TIERS)</field><fieldname="code">49</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_view"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_classe_4"/></record>
<recordid="pcg_490"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES FOURNISSEURS</field><fieldname="code">490</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_491"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES CLIENTS</field><fieldname="code">491</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_492"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES PERSONNEL</field><fieldname="code">492</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_493"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES SOCIAUX</field><fieldname="code">493</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_494"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><fieldname="code">494</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_495"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES INTERNATIONAUX</field><fieldname="code">495</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_496"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES ASSOCIÉS ET GROUPE</field><fieldname="code">496</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_4963"model="account.account.template"><fieldname="name">Associés, opérations faites en commun</field><fieldname="code">4963</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_dettes"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_496"/></record>
<recordid="pcg_497"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES DÉBITEURS DIVERS</field><fieldname="code">497</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_498"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES DE CRÉANCES H.A.O.</field><fieldname="code">498</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_49"/></record>
<recordid="pcg_4981"model="account.account.template"><fieldname="name">Créances sur cessions d'immobilisations</field><fieldname="code">4981</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_498"/></record>
<recordid="pcg_4982"model="account.account.template"><fieldname="name">Créances sur cessions de titres de placement</field><fieldname="code">4982</field><fieldname="type">receivable</field><fieldname="user_type"ref="l10n_syscohada.account_type_receivable"/><fieldname="reconcile"eval="True"/><fieldname="parent_id"ref="pcg_498"/></record>
<recordid="pcg_50"model="account.account.template"><fieldname="name">TITRES DE PLACEMENT</field><fieldname="code">50</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_501"model="account.account.template"><fieldname="name">TITRES DU TRÉSOR ET BONS DE CAISSE À COURT TERME</field><fieldname="code">501</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_50"/></record>
<recordid="pcg_5011"model="account.account.template"><fieldname="name">Titres du Trésor à court terme</field><fieldname="code">5011</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_501"/></record>
<recordid="pcg_5013"model="account.account.template"><fieldname="name">Bons de caisse à court terme</field><fieldname="code">5013</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_501"/></record>
<recordid="pcg_5023"model="account.account.template"><fieldname="name">Actions non cotées</field><fieldname="code">5023</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_502"/></record>
<recordid="pcg_5024"model="account.account.template"><fieldname="name">Actions démembrées (certificats d'investissement ; droits de vote)</field><fieldname="code">5024</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_502"/></record>
<recordid="pcg_5025"model="account.account.template"><fieldname="name">Autres titres conférant un droit de propriété</field><fieldname="code">5025</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_502"/></record>
<recordid="pcg_5031"model="account.account.template"><fieldname="name">Obligations émises par la société et rachetées par elle</field><fieldname="code">5031</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_503"/></record>
<recordid="pcg_5033"model="account.account.template"><fieldname="name">Obligations non cotées</field><fieldname="code">5033</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_503"/></record>
<recordid="pcg_5035"model="account.account.template"><fieldname="name">Autres titres conférant un droit de créance</field><fieldname="code">5035</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_503"/></record>
<recordid="pcg_504"model="account.account.template"><fieldname="name">BONS DE SOUSCRIPTION</field><fieldname="code">504</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_50"/></record>
<recordid="pcg_5042"model="account.account.template"><fieldname="name">Bons de souscription d'actions</field><fieldname="code">5042</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_504"/></record>
<recordid="pcg_5043"model="account.account.template"><fieldname="name">Bons de souscription d'obligations</field><fieldname="code">5043</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_504"/></record>
<recordid="pcg_5061"model="account.account.template"><fieldname="name">Titres du Trésor et bons de caisse à court terme</field><fieldname="code">5061</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_506"/></record>
<recordid="pcg_51"model="account.account.template"><fieldname="name">VALEURS À ENCAISSER</field><fieldname="code">51</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_511"model="account.account.template"><fieldname="name">EFFETS À ENCAISSER</field><fieldname="code">511</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_512"model="account.account.template"><fieldname="name">EFFETS À L'ENCAISSEMENT</field><fieldname="code">512</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_513"model="account.account.template"><fieldname="name">CHÈQUES À ENCAISSER</field><fieldname="code">513</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_514"model="account.account.template"><fieldname="name">CHÈQUES À L'ENCAISSEMENT</field><fieldname="code">514</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_515"model="account.account.template"><fieldname="name">CARTES DE CRÉDIT À ENCAISSER</field><fieldname="code">515</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_518"model="account.account.template"><fieldname="name">AUTRES VALEURS À L'ENCAISSEMENT</field><fieldname="code">518</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_51"/></record>
<recordid="pcg_5182"model="account.account.template"><fieldname="name">Billets de fonds</field><fieldname="code">5182</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_518"/></record>
<recordid="pcg_5185"model="account.account.template"><fieldname="name">Chèques de voyage</field><fieldname="code">5185</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_518"/></record>
<recordid="pcg_5187"model="account.account.template"><fieldname="name">Intérêts échus des obligations</field><fieldname="code">5187</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_518"/></record>
<recordid="pcg_522"model="account.account.template"><fieldname="name">BANQUES AUTRES ÉTATS REGION</field><fieldname="code">522</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_52"/></record>
<recordid="pcg_523"model="account.account.template"><fieldname="name">BANQUES AUTRES ETATS ZONE MONETAIRE</field><fieldname="code">523</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_52"/></record>
<recordid="pcg_524"model="account.account.template"><fieldname="name">BANQUES HORS ZONE MONETAIRE</field><fieldname="code">524</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_52"/></record>
<recordid="pcg_53"model="account.account.template"><fieldname="name">ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><fieldname="code">53</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_533"model="account.account.template"><fieldname="name">SOCIÉTÉS DE GESTION ET D'INTERMÉDIATION (S.G.I.)</field><fieldname="code">533</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_53"/></record>
<recordid="pcg_54"model="account.account.template"><fieldname="name">INSTRUMENTS DE TRÉSORERIE</field><fieldname="code">54</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_541"model="account.account.template"><fieldname="name">OPTIONS DE TAUX D'INTÉRÊT</field><fieldname="code">541</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_54"/></record>
<recordid="pcg_542"model="account.account.template"><fieldname="name">OPTIONS DE TAUX DE CHANGE</field><fieldname="code">542</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_54"/></record>
<recordid="pcg_543"model="account.account.template"><fieldname="name">OPTIONS DE TAUX BOURSIERS</field><fieldname="code">543</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_54"/></record>
<recordid="pcg_544"model="account.account.template"><fieldname="name">INSTRUMENTS DE MARCHÉS À TERME</field><fieldname="code">544</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_54"/></record>
<recordid="pcg_545"model="account.account.template"><fieldname="name">AVOIRS D'OR ET AUTRES MÉTAUX PRÉCIEUX ()</field><fieldname="code">545</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_54"/></record>
<recordid="pcg_56"model="account.account.template"><fieldname="name">BANQUES, CRÉDITS DE TRÉSORERIE ET D'ESCOMPTE</field><fieldname="code">56</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_561"model="account.account.template"><fieldname="name">CRÉDITS DE TRÉSORERIE</field><fieldname="code">561</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_56"/></record>
<recordid="pcg_564"model="account.account.template"><fieldname="name">ESCOMPTE DE CRÉDITS DE CAMPAGNE</field><fieldname="code">564</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_56"/></record>
<recordid="pcg_565"model="account.account.template"><fieldname="name">ESCOMPTE DE CRÉDITS ORDINAIRES</field><fieldname="code">565</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_56"/></record>
<recordid="pcg_566"model="account.account.template"><fieldname="name">BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS</field><fieldname="code">566</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_56"/></record>
<recordid="pcg_571"model="account.account.template"><fieldname="name">CAISSE SIÈGE SOCIAL</field><fieldname="code">571</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_57"/></record>
<recordid="pcg_585"model="account.account.template"><fieldname="name">VIREMENTS DE FONDS</field><fieldname="code">585</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_58"/></record>
<recordid="pcg_59"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS</field><fieldname="code">59</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_classe_5"/></record>
<recordid="pcg_590"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES TITRES DE PLACEMENT</field><fieldname="code">590</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_591"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES TITRES ET VALEURS À ENCAISSER</field><fieldname="code">591</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_592"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES BANQUES</field><fieldname="code">592</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_593"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><fieldname="code">593</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_594"model="account.account.template"><fieldname="name">DÉPRÉCIATIONS DES COMPTES D’INSTRUMENTS DE TRÉSORERIE</field><fieldname="code">594</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_599"model="account.account.template"><fieldname="name">RISQUES PROVISIONNÉS À CARACTÈRE FINANCIER</field><fieldname="code">599</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_cash"/><fieldname="parent_id"ref="pcg_59"/></record>
<recordid="pcg_60"model="account.account.template"><fieldname="name">ACHATS ET VARIATIONS DE STOCKS</field><fieldname="code">60</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_601"model="account.account.template"><fieldname="name">ACHATS DE MARCHANDISES</field><fieldname="code">601</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_60"/></record>
<recordid="pcg_6011"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">6011</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_601"/></record>
<recordid="pcg_6013"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">6013</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_601"/></record>
<recordid="pcg_6014"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">6014</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_601"/></record>
<recordid="pcg_6019"model="account.account.template"><fieldname="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><fieldname="code">6019</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_601"/></record>
<recordid="pcg_602"model="account.account.template"><fieldname="name">ACHATS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><fieldname="code">602</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_60"/></record>
<recordid="pcg_6021"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">6021</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_602"/></record>
<recordid="pcg_6023"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">6023</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_602"/></record>
<recordid="pcg_6024"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">6024</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_602"/></record>
<recordid="pcg_6029"model="account.account.template"><fieldname="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><fieldname="code">6029</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_602"/></record>
<recordid="pcg_603"model="account.account.template"><fieldname="name">VARIATIONS DES STOCKS DE BIENS ACHETÉS</field><fieldname="code">603</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_60"/></record>
<recordid="pcg_6031"model="account.account.template"><fieldname="name">Variations des stocks de marchandises</field><fieldname="code">6031</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_603"/></record>
<recordid="pcg_6032"model="account.account.template"><fieldname="name">Variations des stocks de matières premières et fournitures liées</field><fieldname="code">6032</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_603"/></record>
<recordid="pcg_6033"model="account.account.template"><fieldname="name">Variations des stocks d'autres approvisionnements</field><fieldname="code">6033</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_603"/></record>
<recordid="pcg_604"model="account.account.template"><fieldname="name">ACHATS STOCKÉS DE MATIÈRES ET FOURNITURES CONSOMMABLES</field><fieldname="code">604</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_60"/></record>
<recordid="pcg_6044"model="account.account.template"><fieldname="name">Fournitures d'atelier et d'usine</field><fieldname="code">6044</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_604"/></record>
<recordid="pcg_6046"model="account.account.template"><fieldname="name">Fournitures de magasin</field><fieldname="code">6046</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_604"/></record>
<recordid="pcg_6047"model="account.account.template"><fieldname="name">Fournitures de bureau</field><fieldname="code">6047</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_604"/></record>
<recordid="pcg_6049"model="account.account.template"><fieldname="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><fieldname="code">6049</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_604"/></record>
<recordid="pcg_6051"model="account.account.template"><fieldname="name">Fournitures non stockables -Eau</field><fieldname="code">6051</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6052"model="account.account.template"><fieldname="name">Fournitures non stockables - Electricité</field><fieldname="code">6052</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6053"model="account.account.template"><fieldname="name">Fournitures non stockables – Autres énergies</field><fieldname="code">6053</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6054"model="account.account.template"><fieldname="name">Fournitures d'entretien non stockables</field><fieldname="code">6054</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6055"model="account.account.template"><fieldname="name">Fournitures de bureau non stockables</field><fieldname="code">6055</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6056"model="account.account.template"><fieldname="name">Achats de petit matériel et outillage</field><fieldname="code">6056</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6057"model="account.account.template"><fieldname="name">Achats d'études et prestations de services</field><fieldname="code">6057</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6058"model="account.account.template"><fieldname="name">Achats de travaux, matériels et équipements</field><fieldname="code">6058</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6059"model="account.account.template"><fieldname="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><fieldname="code">6059</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_605"/></record>
<recordid="pcg_6082"model="account.account.template"><fieldname="name">Emballages récupérables non identifiables</field><fieldname="code">6082</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_608"/></record>
<recordid="pcg_6083"model="account.account.template"><fieldname="name">Emballages à usage mixte</field><fieldname="code">6083</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_608"/></record>
<recordid="pcg_6089"model="account.account.template"><fieldname="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><fieldname="code">6089</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_608"/></record>
<recordid="pcg_611"model="account.account.template"><fieldname="name">TRANSPORTS SUR ACHATS()</field><fieldname="code">611</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_612"model="account.account.template"><fieldname="name">TRANSPORTS SUR VENTES</field><fieldname="code">612</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_613"model="account.account.template"><fieldname="name">TRANSPORTS POUR LE COMPTE DE TIERS</field><fieldname="code">613</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_614"model="account.account.template"><fieldname="name">TRANSPORTS DU PERSONNEL</field><fieldname="code">614</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_616"model="account.account.template"><fieldname="name">TRANSPORTS DE PLIS</field><fieldname="code">616</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_618"model="account.account.template"><fieldname="name">AUTRES FRAIS DE TRANSPORT</field><fieldname="code">618</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_61"/></record>
<recordid="pcg_6181"model="account.account.template"><fieldname="name">Voyages et déplacements</field><fieldname="code">6181</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_618"/></record>
<recordid="pcg_6182"model="account.account.template"><fieldname="name">Transports entre établissements ou chantiers</field><fieldname="code">6182</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_618"/></record>
<recordid="pcg_622"model="account.account.template"><fieldname="name">LOCATIONS ET CHARGES LOCATIVES</field><fieldname="code">622</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_62"/></record>
<recordid="pcg_6221"model="account.account.template"><fieldname="name">Locations de terrains</field><fieldname="code">6221</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_622"/></record>
<recordid="pcg_6222"model="account.account.template"><fieldname="name">Locations de bâtiments</field><fieldname="code">6222</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_622"/></record>
<recordid="pcg_6223"model="account.account.template"><fieldname="name">Locations de matériels et outillages</field><fieldname="code">6223</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_622"/></record>
<recordid="pcg_6224"model="account.account.template"><fieldname="name">Malis sur emballages</field><fieldname="code">6224</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_622"/></record>
<recordid="pcg_6228"model="account.account.template"><fieldname="name">Locations et charges locatives diverses</field><fieldname="code">6228</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_622"/></record>
<recordid="pcg_623"model="account.account.template"><fieldname="name">REDEVANCES DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><fieldname="code">623</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_62"/></record>
<recordid="pcg_624"model="account.account.template"><fieldname="name">ENTRETIEN, RÉPARATIONS ET MAINTENANCE</field><fieldname="code">624</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_62"/></record>
<recordid="pcg_6241"model="account.account.template"><fieldname="name">Entretien et réparations des biens immobiliers</field><fieldname="code">6241</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_624"/></record>
<recordid="pcg_6242"model="account.account.template"><fieldname="name">Entretien et réparations des biens mobiliers</field><fieldname="code">6242</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_624"/></record>
<recordid="pcg_6248"model="account.account.template"><fieldname="name">Autres entretiens et réparations</field><fieldname="code">6248</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_624"/></record>
<recordid="pcg_6252"model="account.account.template"><fieldname="name">Assurances matériel de transport</field><fieldname="code">6252</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_625"/></record>
<recordid="pcg_6254"model="account.account.template"><fieldname="name">Assurances responsabilité du producteur</field><fieldname="code">6254</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_625"/></record>
<recordid="pcg_6256"model="account.account.template"><fieldname="name">Assurances transport sur achats</field><fieldname="code">6256</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_625"/></record>
<recordid="pcg_6257"model="account.account.template"><fieldname="name">Assurances transport sur ventes</field><fieldname="code">6257</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_625"/></record>
<recordid="pcg_626"model="account.account.template"><fieldname="name">ÉTUDES, RECHERCHES ET DOCUMENTATION</field><fieldname="code">626</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_62"/></record>
<recordid="pcg_6261"model="account.account.template"><fieldname="name">Études et recherches</field><fieldname="code">6261</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_626"/></record>
<recordid="pcg_6274"model="account.account.template"><fieldname="name">Foires et expositions</field><fieldname="code">6274</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_627"/></record>
<recordid="pcg_6276"model="account.account.template"><fieldname="name">Cadeaux à la clientèle</field><fieldname="code">6276</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_627"/></record>
<recordid="pcg_6277"model="account.account.template"><fieldname="name">Frais de colloques, séminaires, conférences</field><fieldname="code">6277</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_627"/></record>
<recordid="pcg_6278"model="account.account.template"><fieldname="name">Autres charges de publicité et relations publiques</field><fieldname="code">6278</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_627"/></record>
<recordid="pcg_628"model="account.account.template"><fieldname="name">FRAIS DE TÉLÉCOMMUNICATIONS</field><fieldname="code">628</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_62"/></record>
<recordid="pcg_6281"model="account.account.template"><fieldname="name">Frais de téléphone</field><fieldname="code">6281</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_628"/></record>
<recordid="pcg_6282"model="account.account.template"><fieldname="name">Frais de télex</field><fieldname="code">6282</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_628"/></record>
<recordid="pcg_6283"model="account.account.template"><fieldname="name">Frais de télécopie</field><fieldname="code">6283</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_628"/></record>
<recordid="pcg_6288"model="account.account.template"><fieldname="name">Autres frais de télécommunications</field><fieldname="code">6288</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_628"/></record>
<recordid="pcg_6311"model="account.account.template"><fieldname="name">Frais sur titres (achat, vente, garde)</field><fieldname="code">6311</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_631"/></record>
<recordid="pcg_6312"model="account.account.template"><fieldname="name">Frais sur effets</field><fieldname="code">6312</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_631"/></record>
<recordid="pcg_6313"model="account.account.template"><fieldname="name">Location de coffres</field><fieldname="code">6313</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_631"/></record>
<recordid="pcg_6315"model="account.account.template"><fieldname="name">Commissions sur cartes de crédit</field><fieldname="code">6315</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_631"/></record>
<recordid="pcg_632"model="account.account.template"><fieldname="name">RÉMUNÉRATIONS D'INTERMÉDIAIRES ET DE CONSEILS</field><fieldname="code">632</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_63"/></record>
<recordid="pcg_6321"model="account.account.template"><fieldname="name">Commissions et courtages sur achats</field><fieldname="code">6321</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_632"/></record>
<recordid="pcg_6322"model="account.account.template"><fieldname="name">Commissions et courtages sur ventes</field><fieldname="code">6322</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_632"/></record>
<recordid="pcg_6323"model="account.account.template"><fieldname="name">Rémunérations des transitaires</field><fieldname="code">6323</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_632"/></record>
<recordid="pcg_6325"model="account.account.template"><fieldname="name">Frais d'actes et de contentieux</field><fieldname="code">6325</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_632"/></record>
<recordid="pcg_633"model="account.account.template"><fieldname="name">FRAIS DE FORMATION DU PERSONNEL</field><fieldname="code">633</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_63"/></record>
<recordid="pcg_634"model="account.account.template"><fieldname="name">REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES</field><fieldname="code">634</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_63"/></record>
<recordid="pcg_6342"model="account.account.template"><fieldname="name">Redevances pour brevets, licences, concessions et droits similaires</field><fieldname="code">6342</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_634"/></record>
<recordid="pcg_6343"model="account.account.template"><fieldname="name">Redevances pour logiciels</field><fieldname="code">6343</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_634"/></record>
<recordid="pcg_6344"model="account.account.template"><fieldname="name">Redevances pour marques</field><fieldname="code">6344</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_634"/></record>
<recordid="pcg_637"model="account.account.template"><fieldname="name">RÉMUNÉRATIONS DE PERSONNEL EXTÉRIEUR À L'ENTREPRISE</field><fieldname="code">637</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_63"/></record>
<recordid="pcg_6372"model="account.account.template"><fieldname="name">Personnel détaché ou prêté à l'entreprise</field><fieldname="code">6372</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_637"/></record>
<recordid="pcg_6381"model="account.account.template"><fieldname="name">Frais de recrutement du personnel</field><fieldname="code">6381</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_638"/></record>
<recordid="pcg_6382"model="account.account.template"><fieldname="name">Frais de déménagement</field><fieldname="code">6382</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_638"/></record>
<recordid="pcg_64"model="account.account.template"><fieldname="name">IMPÔTS ET TAXES</field><fieldname="code">64</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_641"model="account.account.template"><fieldname="name">IMPÔTS ET TAXES DIRECTS</field><fieldname="code">641</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_64"/></record>
<recordid="pcg_6411"model="account.account.template"><fieldname="name">Impôts fonciers et taxes annexes</field><fieldname="code">6411</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_641"/></record>
<recordid="pcg_6412"model="account.account.template"><fieldname="name">Patentes, licences et taxes annexes</field><fieldname="code">6412</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_641"/></record>
<recordid="pcg_6413"model="account.account.template"><fieldname="name">Taxes sur appointements et salaires</field><fieldname="code">6413</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_641"/></record>
<recordid="pcg_6418"model="account.account.template"><fieldname="name">Autres impôts et taxes directs</field><fieldname="code">6418</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_641"/></record>
<recordid="pcg_645"model="account.account.template"><fieldname="name">IMPÔTS ET TAXES INDIRECTS</field><fieldname="code">645</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_64"/></record>
<recordid="pcg_6461"model="account.account.template"><fieldname="name">Droits de mutation</field><fieldname="code">6461</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_646"/></record>
<recordid="pcg_6462"model="account.account.template"><fieldname="name">Droits de timbre</field><fieldname="code">6462</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_646"/></record>
<recordid="pcg_6463"model="account.account.template"><fieldname="name">Taxes sur les véhicules de société</field><fieldname="code">6463</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_646"/></record>
<recordid="pcg_647"model="account.account.template"><fieldname="name">PÉNALITÉS ET AMENDES FISCALES</field><fieldname="code">647</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_64"/></record>
<recordid="pcg_6473"model="account.account.template"><fieldname="name">Pénalités de recouvrement, impôts directs</field><fieldname="code">6473</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_647"/></record>
<recordid="pcg_6474"model="account.account.template"><fieldname="name">Pénalités de recouvrement, impôts indirects</field><fieldname="code">6474</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_647"/></record>
<recordid="pcg_6478"model="account.account.template"><fieldname="name">Autres amendes pénales et fiscales</field><fieldname="code">6478</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_647"/></record>
<recordid="pcg_648"model="account.account.template"><fieldname="name">AUTRES IMPÔTS ET TAXES</field><fieldname="code">648</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_64"/></record>
<recordid="pcg_651"model="account.account.template"><fieldname="name">PERTES SUR CRÉANCES CLIENTS ET AUTRES DÉBITEURS</field><fieldname="code">651</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_65"/></record>
<recordid="pcg_652"model="account.account.template"><fieldname="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><fieldname="code">652</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_65"/></record>
<recordid="pcg_6521"model="account.account.template"><fieldname="name">Quote-part transférée de bénéfices (comptabilité du gérant)</field><fieldname="code">6521</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_652"/></record>
<recordid="pcg_6525"model="account.account.template"><fieldname="name">Pertes imputées par transfert (comptabilité des associés non gérants)</field><fieldname="code">6525</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_652"/></record>
<recordid="pcg_653"model="account.account.template"><fieldname="name">QUOTE-PART DE RÉSULTAT ANNULÉE SUR EXÉCUTION PARTIELLE DE CONTRATS PLURI-EXERCICES</field><fieldname="code">653</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_65"/></record>
<recordid="pcg_654"model="account.account.template"><fieldname="name">VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS</field><fieldname="code">654</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_65"/></record>
<recordid="pcg_6581"model="account.account.template"><fieldname="name">Jetons de présence et autres rémunérations d'administrateurs</field><fieldname="code">6581</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_658"/></record>
<recordid="pcg_6591"model="account.account.template"><fieldname="name">sur risques à court terme</field><fieldname="code">6591</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_659"/></record>
<recordid="pcg_66"model="account.account.template"><fieldname="name">CHARGES DE PERSONNEL</field><fieldname="code">66</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_661"model="account.account.template"><fieldname="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NATIONAL</field><fieldname="code">661</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_66"/></record>
<recordid="pcg_6611"model="account.account.template"><fieldname="name">Appointements salaires et commissions</field><fieldname="code">6611</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_661"/></record>
<recordid="pcg_6612"model="account.account.template"><fieldname="name">Primes et gratifications</field><fieldname="code">6612</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_661"/></record>
<recordid="pcg_6614"model="account.account.template"><fieldname="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><fieldname="code">6614</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_661"/></record>
<recordid="pcg_6615"model="account.account.template"><fieldname="name">Indemnités de maladie versées aux travailleurs</field><fieldname="code">6615</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_661"/></record>
<recordid="pcg_6617"model="account.account.template"><fieldname="name">Avantages en nature</field><fieldname="code">6617</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_661"/></record>
<recordid="pcg_662"model="account.account.template"><fieldname="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NON NATIONAL</field><fieldname="code">662</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_66"/></record>
<recordid="pcg_6621"model="account.account.template"><fieldname="name">Appointements salaires et commissions</field><fieldname="code">6621</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_662"/></record>
<recordid="pcg_6622"model="account.account.template"><fieldname="name">Primes et gratifications</field><fieldname="code">6622</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_662"/></record>
<recordid="pcg_6624"model="account.account.template"><fieldname="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><fieldname="code">6624</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_662"/></record>
<recordid="pcg_6625"model="account.account.template"><fieldname="name">Indemnités de maladie versées aux travailleurs</field><fieldname="code">6625</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_662"/></record>
<recordid="pcg_6627"model="account.account.template"><fieldname="name">Avantages en nature</field><fieldname="code">6627</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_662"/></record>
<recordid="pcg_663"model="account.account.template"><fieldname="name">INDEMNITÉS FORFAITAIRES VERSÉES AU PERSONNEL</field><fieldname="code">663</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_66"/></record>
<recordid="pcg_6631"model="account.account.template"><fieldname="name">Indemnités de logement</field><fieldname="code">6631</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_663"/></record>
<recordid="pcg_6632"model="account.account.template"><fieldname="name">Indemnités de représentation</field><fieldname="code">6632</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_663"/></record>
<recordid="pcg_6638"model="account.account.template"><fieldname="name">Autres indemnités et avantages divers</field><fieldname="code">6638</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_663"/></record>
<recordid="pcg_6641"model="account.account.template"><fieldname="name">Charges sociales sur rémunération du personnel national</field><fieldname="code">6641</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_664"/></record>
<recordid="pcg_6642"model="account.account.template"><fieldname="name">Charges sociales sur rémunération du personnel non national</field><fieldname="code">6642</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_664"/></record>
<recordid="pcg_666"model="account.account.template"><fieldname="name">RÉMUNÉRATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL</field><fieldname="code">666</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_66"/></record>
<recordid="pcg_6661"model="account.account.template"><fieldname="name">Rémunération du travail de l'exploitant</field><fieldname="code">6661</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_666"/></record>
<recordid="pcg_667"model="account.account.template"><fieldname="name">RÉMUNÉRATION TRANSFÉRÉE DE PERSONNEL EXTÉRIEUR</field><fieldname="code">667</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_66"/></record>
<recordid="pcg_6672"model="account.account.template"><fieldname="name">Personnel détaché ou prêté à l’entreprise</field><fieldname="code">6672</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_667"/></record>
<recordid="pcg_6681"model="account.account.template"><fieldname="name">Versements aux Syndicats et Comités d'entreprise, d'établissement</field><fieldname="code">6681</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_668"/></record>
<recordid="pcg_6682"model="account.account.template"><fieldname="name">Versements aux Comités d'hygiène et de sécurité</field><fieldname="code">6682</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_668"/></record>
<recordid="pcg_6683"model="account.account.template"><fieldname="name">Versements aux autres oeuvres sociales</field><fieldname="code">6683</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_668"/></record>
<recordid="pcg_6684"model="account.account.template"><fieldname="name">Médecine du travail et pharmacie</field><fieldname="code">6684</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_668"/></record>
<recordid="pcg_67"model="account.account.template"><fieldname="name">FRAIS FINANCIERS ET CHARGES ASSIMILÉES</field><fieldname="code">67</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_671"model="account.account.template"><fieldname="name">INTÉRÊTS DES EMPRUNTS</field><fieldname="code">671</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_6712"model="account.account.template"><fieldname="name">Emprunts auprès des établissements de crédit</field><fieldname="code">6712</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_671"/></record>
<recordid="pcg_6713"model="account.account.template"><fieldname="name">Dettes liées à des participations</field><fieldname="code">6713</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_671"/></record>
<recordid="pcg_672"model="account.account.template"><fieldname="name">INTÉRÊTS DANS LOYERS DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><fieldname="code">672</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_6721"model="account.account.template"><fieldname="name">Intérêts dans loyers de crédit-bail immobilier</field><fieldname="code">6721</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_672"/></record>
<recordid="pcg_6722"model="account.account.template"><fieldname="name">Intérêts dans loyers de crédit-bail mobilier</field><fieldname="code">6722</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_672"/></record>
<recordid="pcg_6723"model="account.account.template"><fieldname="name">Intérêts dans loyers des autres contrats</field><fieldname="code">6723</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_672"/></record>
<recordid="pcg_6741"model="account.account.template"><fieldname="name">Avances reçues et dépôts créditeurs</field><fieldname="code">6741</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_674"/></record>
<recordid="pcg_6743"model="account.account.template"><fieldname="name">Intérêts sur obligations cautionnées</field><fieldname="code">6743</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_674"/></record>
<recordid="pcg_6744"model="account.account.template"><fieldname="name">Intérêts sur dettes commerciales</field><fieldname="code">6744</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_674"/></record>
<recordid="pcg_6745"model="account.account.template"><fieldname="name">Intérêts bancaires et sur opérations de trésorerie et d’escompte</field><fieldname="code">6745</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_674"/></record>
<recordid="pcg_6748"model="account.account.template"><fieldname="name">Intérêts sur dettes diverses</field><fieldname="code">6748</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_674"/></record>
<recordid="pcg_675"model="account.account.template"><fieldname="name">ESCOMPTES DES EFFETS DE COMMERCE</field><fieldname="code">675</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_676"model="account.account.template"><fieldname="name">PERTES DE CHANGE</field><fieldname="code">676</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_677"model="account.account.template"><fieldname="name">PERTES SUR CESSIONS DE TITRES DE PLACEMENT</field><fieldname="code">677</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_678"model="account.account.template"><fieldname="name">PERTES SUR RISQUES FINANCIERS</field><fieldname="code">678</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_67"/></record>
<recordid="pcg_6784"model="account.account.template"><fieldname="name">sur instruments de trésorerie</field><fieldname="code">6784</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_678"/></record>
<recordid="pcg_6795"model="account.account.template"><fieldname="name">sur titres de placement</field><fieldname="code">6795</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_679"/></record>
<recordid="pcg_68"model="account.account.template"><fieldname="name">DOTATIONS AUX AMORTISSEMENTS</field><fieldname="code">68</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_681"model="account.account.template"><fieldname="name">DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION</field><fieldname="code">681</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_68"/></record>
<recordid="pcg_6811"model="account.account.template"><fieldname="name">Dotations aux amortissements des charges immobilisées</field><fieldname="code">6811</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_681"/></record>
<recordid="pcg_6812"model="account.account.template"><fieldname="name">Dotations aux amortissements des immobilisations incorporelles</field><fieldname="code">6812</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_681"/></record>
<recordid="pcg_6813"model="account.account.template"><fieldname="name">Dotations aux amortissements des immobilisations corporelles</field><fieldname="code">6813</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_681"/></record>
<recordid="pcg_687"model="account.account.template"><fieldname="name">DOTATIONS AUX AMORTISSEMENTS À CARACTÈRE FINANCIER</field><fieldname="code">687</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_68"/></record>
<recordid="pcg_6872"model="account.account.template"><fieldname="name">Dotations aux amortissements des primes de remboursement des obligations</field><fieldname="code">6872</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_687"/></record>
<recordid="pcg_6878"model="account.account.template"><fieldname="name">Autres dotations aux amortissements à caractère financier</field><fieldname="code">6878</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_687"/></record>
<recordid="pcg_69"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS</field><fieldname="code">69</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_classe_6"/></record>
<recordid="pcg_691"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS D'EXPLOITATION</field><fieldname="code">691</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_69"/></record>
<recordid="pcg_6911"model="account.account.template"><fieldname="name">pour risques et charges</field><fieldname="code">6911</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_691"/></record>
<recordid="pcg_6913"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations incorporelles</field><fieldname="code">6913</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_691"/></record>
<recordid="pcg_6914"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations corporelles</field><fieldname="code">6914</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_691"/></record>
<recordid="pcg_697"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS FINANCIÈRES</field><fieldname="code">697</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_69"/></record>
<recordid="pcg_6971"model="account.account.template"><fieldname="name">pour risques et charges</field><fieldname="code">6971</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_697"/></record>
<recordid="pcg_6972"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations financières</field><fieldname="code">6972</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_expense"/><fieldname="parent_id"ref="pcg_697"/></record>
<recordid="pcg_701"model="account.account.template"><fieldname="name">VENTES DE MARCHANDISES</field><fieldname="code">701</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_70"/></record>
<recordid="pcg_7011"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7011</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_701"/></record>
<recordid="pcg_7013"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7013</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_701"/></record>
<recordid="pcg_7014"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7014</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_701"/></record>
<recordid="pcg_702"model="account.account.template"><fieldname="name">VENTES DE PRODUITS FINIS</field><fieldname="code">702</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_70"/></record>
<recordid="pcg_7021"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7021</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_702"/></record>
<recordid="pcg_7023"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7023</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_702"/></record>
<recordid="pcg_7024"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7024</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_702"/></record>
<recordid="pcg_703"model="account.account.template"><fieldname="name">VENTES DE PRODUITS INTERMÉDIAIRES</field><fieldname="code">703</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_70"/></record>
<recordid="pcg_7031"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7031</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_703"/></record>
<recordid="pcg_7033"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7033</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_703"/></record>
<recordid="pcg_7034"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7034</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_703"/></record>
<recordid="pcg_704"model="account.account.template"><fieldname="name">VENTES DE PRODUITS RÉSIDUELS</field><fieldname="code">704</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_70"/></record>
<recordid="pcg_7041"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7041</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_704"/></record>
<recordid="pcg_7043"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7043</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_704"/></record>
<recordid="pcg_7044"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7044</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_704"/></record>
<recordid="pcg_7051"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7051</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_705"/></record>
<recordid="pcg_7053"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7053</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_705"/></record>
<recordid="pcg_7054"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7054</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_705"/></record>
<recordid="pcg_7061"model="account.account.template"><fieldname="name">dans la Région</field><fieldname="code">7061</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_706"/></record>
<recordid="pcg_7063"model="account.account.template"><fieldname="name">aux entreprises du groupe dans la Région</field><fieldname="code">7063</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_706"/></record>
<recordid="pcg_7064"model="account.account.template"><fieldname="name">aux entreprises du groupe hors Région</field><fieldname="code">7064</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_706"/></record>
<recordid="pcg_7071"model="account.account.template"><fieldname="name">Ports, emballages perdus et autres frais facturés</field><fieldname="code">7071</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_7072"model="account.account.template"><fieldname="name">Commissions et courtages</field><fieldname="code">7072</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_7074"model="account.account.template"><fieldname="name">Bonis sur reprises et cessions d'emballages</field><fieldname="code">7074</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_7075"model="account.account.template"><fieldname="name">Mise à disposition de personnel</field><fieldname="code">7075</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_7076"model="account.account.template"><fieldname="name">Redevances pour brevets, logiciels, marques et droits similaires</field><fieldname="code">7076</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_7077"model="account.account.template"><fieldname="name">Services exploités dans l'intérêt du personnel</field><fieldname="code">7077</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_707"/></record>
<recordid="pcg_711"model="account.account.template"><fieldname="name">SUR PRODUITS À L'EXPORTATION</field><fieldname="code">711</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_71"/></record>
<recordid="pcg_712"model="account.account.template"><fieldname="name">SUR PRODUITS À L'IMPORTATION</field><fieldname="code">712</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_71"/></record>
<recordid="pcg_713"model="account.account.template"><fieldname="name">SUR PRODUITS DE PÉRÉQUATION</field><fieldname="code">713</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_71"/></record>
<recordid="pcg_7181"model="account.account.template"><fieldname="name">Versées par l'État et les collectivités publiques</field><fieldname="code">7181</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_718"/></record>
<recordid="pcg_7182"model="account.account.template"><fieldname="name">Versées par les organismes internationaux</field><fieldname="code">7182</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_718"/></record>
<recordid="pcg_7183"model="account.account.template"><fieldname="name">Versées par des tiers</field><fieldname="code">7183</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_718"/></record>
<recordid="pcg_73"model="account.account.template"><fieldname="name">VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS</field><fieldname="code">73</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_classe_7"/></record>
<recordid="pcg_734"model="account.account.template"><fieldname="name">VARIATIONS DES STOCKS DE PRODUITS EN COURS</field><fieldname="code">734</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_73"/></record>
<recordid="pcg_7341"model="account.account.template"><fieldname="name">Produits en cours</field><fieldname="code">7341</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_734"/></record>
<recordid="pcg_7342"model="account.account.template"><fieldname="name">Travaux en cours</field><fieldname="code">7342</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_734"/></record>
<recordid="pcg_735"model="account.account.template"><fieldname="name">VARIATIONS DES EN-COURS DE SERVICES</field><fieldname="code">735</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_73"/></record>
<recordid="pcg_7351"model="account.account.template"><fieldname="name">Études en cours</field><fieldname="code">7351</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_735"/></record>
<recordid="pcg_7352"model="account.account.template"><fieldname="name">Prestations de services en cours</field><fieldname="code">7352</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_735"/></record>
<recordid="pcg_736"model="account.account.template"><fieldname="name">VARIATIONS DES STOCKS DE PRODUITS FINIS</field><fieldname="code">736</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_73"/></record>
<recordid="pcg_737"model="account.account.template"><fieldname="name">VARIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><fieldname="code">737</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_73"/></record>
<recordid="pcg_752"model="account.account.template"><fieldname="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><fieldname="code">752</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_75"/></record>
<recordid="pcg_7521"model="account.account.template"><fieldname="name">Quote-part transférée de pertes (comptabilité du gérant)</field><fieldname="code">7521</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_752"/></record>
<recordid="pcg_7525"model="account.account.template"><fieldname="name">Bénéfices attribués par transfert (comptabilité des associés non gérants)</field><fieldname="code">7525</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_752"/></record>
<recordid="pcg_753"model="account.account.template"><fieldname="name">QUOTE-PART DE RÉSULTAT SUR EXÉCUTION PARTIELLE DE CONTRATS PLURIEXERCICES</field><fieldname="code">753</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_75"/></record>
<recordid="pcg_754"model="account.account.template"><fieldname="name">PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS</field><fieldname="code">754</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_75"/></record>
<recordid="pcg_7581"model="account.account.template"><fieldname="name">Jetons de présence et autres rémunérations d'administrateurs</field><fieldname="code">7581</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_758"/></record>
<recordid="pcg_759"model="account.account.template"><fieldname="name">REPRISES DE CHARGES PROVISIONNÉES D'EXPLOITATION</field><fieldname="code">759</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_75"/></record>
<recordid="pcg_7591"model="account.account.template"><fieldname="name">sur risques à court terme</field><fieldname="code">7591</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_759"/></record>
<recordid="pcg_7598"model="account.account.template"><fieldname="name">sur autres charges provisionnées</field><fieldname="code">7598</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_759"/></record>
<recordid="pcg_77"model="account.account.template"><fieldname="name">REVENUS FINANCIERS ET PRODUITS ASSIMILÉS</field><fieldname="code">77</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_classe_7"/></record>
<recordid="pcg_771"model="account.account.template"><fieldname="name">INTÉRÊTS DE PRÊTS</field><fieldname="code">771</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_772"model="account.account.template"><fieldname="name">REVENUS DE PARTICIPATIONS</field><fieldname="code">772</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_774"model="account.account.template"><fieldname="name">REVENUS DE TITRES DE PLACEMENT</field><fieldname="code">774</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_776"model="account.account.template"><fieldname="name">GAINS DE CHANGE</field><fieldname="code">776</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_777"model="account.account.template"><fieldname="name">GAINS SUR CESSIONS DE TITRES DE PLACEMENT</field><fieldname="code">777</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_778"model="account.account.template"><fieldname="name">GAINS SUR RISQUES FINANCIERS</field><fieldname="code">778</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_7784"model="account.account.template"><fieldname="name">sur instruments de trésorerie</field><fieldname="code">7784</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_778"/></record>
<recordid="pcg_779"model="account.account.template"><fieldname="name">REPRISES DE CHARGES PROVISIONNÉES FINANCIÈRES</field><fieldname="code">779</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_77"/></record>
<recordid="pcg_7795"model="account.account.template"><fieldname="name">sur titres de placement</field><fieldname="code">7795</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_779"/></record>
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<recordid="pcg_781"model="account.account.template"><fieldname="name">TRANSFERTS DE CHARGES D'EXPLOITATION</field><fieldname="code">781</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_78"/></record>
<recordid="pcg_787"model="account.account.template"><fieldname="name">TRANSFERTS DE CHARGES FINANCIERES</field><fieldname="code">787</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_78"/></record>
<recordid="pcg_79"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS</field><fieldname="code">79</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_classe_7"/></record>
<recordid="pcg_791"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS D'EXPLOITATION</field><fieldname="code">791</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_79"/></record>
<recordid="pcg_7911"model="account.account.template"><fieldname="name">pour risques et charges</field><fieldname="code">7911</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_791"/></record>
<recordid="pcg_7913"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations incorporelles</field><fieldname="code">7913</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_791"/></record>
<recordid="pcg_7914"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations corporelles</field><fieldname="code">7914</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_791"/></record>
<recordid="pcg_797"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS FINANCIÈRES</field><fieldname="code">797</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_79"/></record>
<recordid="pcg_7971"model="account.account.template"><fieldname="name">pour risques et charges</field><fieldname="code">7971</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_797"/></record>
<recordid="pcg_7972"model="account.account.template"><fieldname="name">pour dépréciation des immobilisations financières</field><fieldname="code">7972</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_income"/><fieldname="parent_id"ref="pcg_797"/></record>
<recordid="pcg_81"model="account.account.template"><fieldname="name">VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS</field><fieldname="code">81</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_classe_8"/></record>
<recordid="pcg_82"model="account.account.template"><fieldname="name">PRODUITS DES CESSIONS D'IMMOBILISATIONS</field><fieldname="code">82</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_classe_8"/></record>
<recordid="pcg_834"model="account.account.template"><fieldname="name">PERTES SUR CRÉANCES H.A.O.</field><fieldname="code">834</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_83"/></record>
<recordid="pcg_835"model="account.account.template"><fieldname="name">DONS ET LIBÉRALITÉS ACCORDÉS</field><fieldname="code">835</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_83"/></record>
<recordid="pcg_836"model="account.account.template"><fieldname="name">ABANDONS DE CRÉANCES CONSENTIS</field><fieldname="code">836</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_83"/></record>
<recordid="pcg_845"model="account.account.template"><fieldname="name">DONS ET LIBÉRALITÉS OBTENUS</field><fieldname="code">845</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_84"/></record>
<recordid="pcg_846"model="account.account.template"><fieldname="name">ABANDONS DE CRÉANCES OBTENUS</field><fieldname="code">846</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_84"/></record>
<recordid="pcg_848"model="account.account.template"><fieldname="name">TRANSFERTS DE CHARGES H.A.O</field><fieldname="code">848</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_84"/></record>
<recordid="pcg_849"model="account.account.template"><fieldname="name">REPRISES DES CHARGES PROVISIONNÉES H.A.O.</field><fieldname="code">849</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_84"/></record>
<recordid="pcg_851"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS RÉGLEMENTÉES</field><fieldname="code">851</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_85"/></record>
<recordid="pcg_852"model="account.account.template"><fieldname="name">DOTATIONS AUX AMORTISSEMENTS H.A.O.</field><fieldname="code">852</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_85"/></record>
<recordid="pcg_853"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><fieldname="code">853</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_85"/></record>
<recordid="pcg_854"model="account.account.template"><fieldname="name">DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><fieldname="code">854</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_85"/></record>
<recordid="pcg_861"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS RÉGLEMENTÉES</field><fieldname="code">861</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_86"/></record>
<recordid="pcg_863"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><fieldname="code">863</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_86"/></record>
<recordid="pcg_864"model="account.account.template"><fieldname="name">REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><fieldname="code">864</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_86"/></record>
<recordid="pcg_865"model="account.account.template"><fieldname="name">REPRISES DE SUBVENTIONS D’INVESTISSEMENT</field><fieldname="code">865</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_86"/></record>
<recordid="pcg_87"model="account.account.template"><fieldname="name">PARTICIPATION DES TRAVAILLEURS</field><fieldname="code">87</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_classe_8"/></record>
<recordid="pcg_871"model="account.account.template"><fieldname="name">PARTICIPATION LÉGALE AUX BÉNÉFICES</field><fieldname="code">871</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_87"/></record>
<recordid="pcg_874"model="account.account.template"><fieldname="name">PARTICIPATION CONTRACTUELLE AUX BÉNÉFICES</field><fieldname="code">874</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_87"/></record>
<recordid="pcg_89"model="account.account.template"><fieldname="name">IMPÔTS SUR LE RÉSULTAT</field><fieldname="code">89</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_classe_8"/></record>
<recordid="pcg_891"model="account.account.template"><fieldname="name">IMPÔTS SUR LES BÉNÉFICES DE L'EXERCICE</field><fieldname="code">891</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_89"/></record>
<recordid="pcg_8911"model="account.account.template"><fieldname="name">Activités exercées dans l'État</field><fieldname="code">8911</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_891"/></record>
<recordid="pcg_8912"model="account.account.template"><fieldname="name">Activités exercées dans les autres États de la Région</field><fieldname="code">8912</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_891"/></record>
<recordid="pcg_892"model="account.account.template"><fieldname="name">RAPPEL D'IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><fieldname="code">892</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_89"/></record>
<recordid="pcg_899"model="account.account.template"><fieldname="name">DÉGRÈVEMENTS ET ANNULATIONS D’IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><fieldname="code">899</field><fieldname="type">view</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_89"/></record>
<recordid="pcg_8994"model="account.account.template"><fieldname="name">Annulations pour pertes rétroactives</field><fieldname="code">8994</field><fieldname="type">other</field><fieldname="user_type"ref="l10n_syscohada.account_type_commitment"/><fieldname="parent_id"ref="pcg_899"/></record>