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["Tidiane Sy \(BAAMTU\)" <tsy@xxxxxxxxxx>]

Tidiane Sy (BAAMTU) has proposed merging lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons.

Requested reviews:
  OpenERP Core Team (openerp)

For more details, see:
https://code.launchpad.net/~tsy/openobject-addons/l10n_syscohada/+merge/56816

As a partner and a contributor, Baamtu (http://www.openerp.com/node/411) propsoes here a new addons: l10n_syscohada. 
The module implements the accounting chart for the OHADA area. OHADA contains the following countries: Bénin, Burkina Faso, Cameroun, Centrafrique, Comores, Congo, Côte d'Ivoire, Gabon, Guinée, Guinée Bissau, Guinée Equatoriale, Mali, Niger, RDC, Sénégal, Tchad, Togo.
-- 
https://code.launchpad.net/~tsy/openobject-addons/l10n_syscohada/+merge/56816
Your team OpenERP Community is subscribed to branch lp:~tsy/openobject-addons/l10n_syscohada.

=== added directory 'l10n_syscohada'
=== added file 'l10n_syscohada/__init__.py'
--- l10n_syscohada/__init__.py	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/__init__.py	2011-04-07 18:10:43 +0000
@@ -0,0 +1,24 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#
+#   Copyright (C) 2010-2011 BAAMTU SARL (<http://www.baamtu.sn>). All Rights Reserved
+#    $Id$
+#   contact : leadsn@xxxxxxxxxx
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
+

=== added file 'l10n_syscohada/__terp__.py'
--- l10n_syscohada/__terp__.py	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/__terp__.py	2011-04-07 18:10:43 +0000
@@ -0,0 +1,39 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#
+#   Copyright (C) 2010-2011 BAAMTU SARL (<http://www.baamtu.sn>). All Rights Reserved
+#    $Id$
+#   contact: leadsn@xxxxxxxxxx
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+{
+    "name" : "OHADA - The accounting chart ",
+    "version" : "1.0",
+    "author" : "Baamtu Senegal",
+    "category" : "Localisation/Account Charts",
+    "description": """This module implements the accounting chart for OHADA area.
+    It allows any company or association to manage its financial accounting.
+    """,
+    "website": "http://www.baamtu.com";,
+    "depends" : ["account", "base_vat"],
+    "demo_xml" : [],
+    "init_xml":[],
+    "update_xml" : ["l10n_syscohada_data.xml","l10n_syscohada_wizard.xml"],
+    "active": False,
+    "installable": True
+}
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:

=== added directory 'l10n_syscohada/i18n'
=== added file 'l10n_syscohada/i18n/fr_FR.po'
--- l10n_syscohada/i18n/fr_FR.po	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/i18n/fr_FR.po	2011-04-07 18:10:43 +0000
@@ -0,0 +1,245 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_syscohada
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.0\n"
+"Report-Msgid-Bugs-To: support@xxxxxxxxxxx\n"
+"POT-Creation-Date: 2010-05-09 10:31+0000\n"
+"PO-Revision-Date: 2010-05-09 10:31+0000\n"
+"Last-Translator: Baamtu Sarl \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"X-Launchpad-Export-Date: 2010-05-09 10:31+0000\n"
+"X-Generator: Launchpad (build Unknown)\n"
+
+#. module: l10n_syscohada
+#: model:ir.actions.todo,note:l10n_syscohada.config_call_account_template_syscohada
+msgid ""
+"Generate Chart of Accounts from a Chart Template. You will be asked to pass "
+"the name of the company, the chart template to follow, the no. of digits to "
+"generate the code for your accounts and Bank account, currency to create "
+"Journals. Thus,the pure copy of chart Template is generated.\n"
+"\tThis is the same wizard that runs from Financial "
+"Management/Configuration/Financial Accounting/Financial Accounts/Generate "
+"Chart of Accounts from a Chart Template."
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_asset
+msgid "Asset"
+msgstr "Actifs"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_income
+msgid "Income"
+msgstr "Produits"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_payable
+msgid "Payable"
+msgstr "À payer"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_stocks
+msgid "Actif circulant"
+msgstr "Actif circulant"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_dettes
+msgid "Dettes long terme"
+msgstr "Dettes long terme"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_tax
+msgid "Tax"
+msgstr "Taxes"
+
+#. module: l10n_syscohada
+#: constraint:account.account.template:0
+msgid "Error ! You can not create recursive account templates."
+msgstr ""
+
+#. module: l10n_syscohada
+#: constraint:account.account.template:0
+msgid "Error ! You can not create recursive account templates."
+msgstr "Erreur ! Vous ne pouvez pas créer des modéles de comptes récursifs"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_provision
+msgid "Provisions"
+msgstr "Provisions"
+
+#. module: l10n_syscohada
+#: constraint:account.tax.code.template:0
+msgid "Error ! You can not create recursive Tax Codes."
+msgstr "Erreur ! Vous ne pouvez pas créer de codes de taxe récursifs"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_commitment
+msgid "Engagements"
+msgstr "Engagements"
+
+#. module: l10n_syscohada
+#: model:ir.module.module,description:l10n_syscohada.module_meta_information
+msgid "This module implementes the accounting chart for OHADA area."
+msgstr "Ce module implémente le plan comptable général du système comptable de la zone OHAHA"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_expense
+msgid "Expense"
+msgstr "Charges"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_receivable
+msgid "Receivable"
+msgstr "Recevable"
+
+#. module: l10n_syscohada
+#: constraint:ir.model:0
+msgid ""
+"The Object name must start with x_ and not contain any special character !"
+msgstr ""
+"Le nom de l'objet doit commencer avec x_ et ne pas contenir de charactères "
+"spéciaux !"
+
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_immobilisations
+msgid "Immobilisations"
+msgstr "Immobilisations"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_equity
+msgid "Equity"
+msgstr "Capitaux propres"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_stock
+msgid "Stocks"
+msgstr "Stocks"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_cash
+msgid "Cash"
+msgstr "Liquidités"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_special
+msgid "Comptes spéciaux"
+msgstr "Comptes spéciaux"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_view
+msgid "View"
+msgstr "Vue"
+
+#. module: l10n_syscohada
+#: model:ir.module.module,shortdesc:l10n_syscohada.module_meta_information
+msgid "OHADA - Plan comptable général"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_cloture
+msgid "Cloture"
+msgstr "Clôture"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "The journal must have centralised counterpart"
+msgstr "Le journal attend une contrepartie centralisée"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,period_id:0
+msgid "Opening Entries Period"
+msgstr "Période des écritures d'ouvertures"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,fy_id:0
+msgid "Fiscal Year to close"
+msgstr "Année fiscale à clôturer"
+
+#. module: l10n_syscohada
+#: model:ir.actions.wizard,name:l10n_syscohada.wizard_fiscalyear_close_corrected
+#: model:ir.ui.menu,name:l10n_syscohada.menu_wizard_fy_close_corrected
+msgid "Generate Fiscal Year Opening Entries(Corrected)"
+msgstr "Générer les écritures d'ouvertures d'exercice fiscal(Corrigé)"
+
+#. module: l10n_syscohada
+#: field:account.move.line,fy_opening:0
+msgid "Generated during fiscal year closing/opening process"
+msgstr "Ecriture de report"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,journal_id:0
+msgid "Opening Entries Journal"
+msgstr "Journal des écritures d'ouverture"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "The journal must have default credit and debit account"
+msgstr "Le journal doit posséder un compte de crédit et débit par défaut"
+
+#. module: l10n_syscohada
+#: wizard_button:account.fiscalyear.close_corrected,init,close:0
+msgid "Create entries"
+msgstr "Créer les écritures"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,report_name:0
+msgid "Name of new entries"
+msgstr "Nom des nouvelles entrées"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "Closing of fiscal year cancelled, please check the box !"
+msgstr "Clôture de l'exercice fiscal annulée, veuillez cocher la case !"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "End of Fiscal Year Entry"
+msgstr "Écriture de fin d'exercice fiscal"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "The opening journal must not have any entry in the new fiscal year !"
+msgstr "Le journal d'ouverture ne doit pas contenir d'écriture dans le nouvel exercice fiscal !"
+
+#. module: l10n_syscohada
+#: wizard_view:account.fiscalyear.close_corrected,init:0
+msgid "Close Fiscal Year with new entries"
+msgstr "Clôturer l'exercice fiscal avec de nouvelles écritures"
+
+#. module: l10n_syscohada
+#: code:addons/l10n_syscohada/wizard/wizard_fiscalyear_close.py:0
+#, python-format
+msgid "UserError"
+msgstr "Erreur utilsateur"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,fy2_id:0
+msgid "New Fiscal Year"
+msgstr "Nouvel exercice fiscal"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,sure:0
+msgid "Check this box"
+msgstr "Cocher cette case"
+
+#. module: l10n_syscohada
+#: wizard_view:account.fiscalyear.close_corrected,init:0
+msgid "Are you sure you want to create entries?"
+msgstr "Etes vous sûr de vouloir enrégistrer des écritures"
+
+#. module: l10n_syscohada
+#: wizard_button:account.fiscalyear.close_corrected,init,end:0
+msgid "Cancel"
+msgstr "Annuler"

=== added file 'l10n_syscohada/i18n/l10n_syscohada.pot'
--- l10n_syscohada/i18n/l10n_syscohada.pot	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/i18n/l10n_syscohada.pot	2011-04-07 18:10:43 +0000
@@ -0,0 +1,137 @@
+#, 
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.0\n"
+"Report-Msgid-Bugs-To: support@xxxxxxxxxxx\n"
+"POT-Creation-Date: 2010-05-09 10:31+0000\n"
+"PO-Revision-Date: 2010-05-09 10:31+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"X-Launchpad-Export-Date: 2010-05-09 10:31+0000\n"
+"X-Generator: Launchpad (build Unknown)\n"
+
+#. module: l10n_syscohada
+#: model:ir.actions.todo,note:l10n_syscohada.config_call_account_template_syscohada
+msgid ""
+"Generate Chart of Accounts from a Chart Template. You will be asked to pass "
+"the name of the company, the chart template to follow, the no. of digits to "
+"generate the code for your accounts and Bank account, currency to create "
+"Journals. Thus,the pure copy of chart Template is generated.\n"
+"\tThis is the same wizard that runs from Financial "
+"Management/Configuration/Financial Accounting/Financial Accounts/Generate "
+"Chart of Accounts from a Chart Template."
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_asset
+msgid "Asset"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_income
+msgid "Income"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_payable
+msgid "Payable"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_stocks
+msgid "Actif circulant"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_dettes
+msgid "Dettes long terme"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_tax
+msgid "Tax"
+msgstr ""
+
+#. module: l10n_syscohada
+#: constraint:account.account.template:0
+msgid "Error ! You can not create recursive account templates."
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_provision
+msgid "Provisions"
+msgstr ""
+
+#. module: l10n_syscohada
+#: constraint:account.tax.code.template:0
+msgid "Error ! You can not create recursive Tax Codes."
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_commitment
+msgid "Engagements"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:ir.module.module,description:l10n_syscohada.module_meta_information
+msgid "This module implementes the accounting chart for OHADA area."
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_expense
+msgid "Expense"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_receivable
+msgid "Receivable"
+msgstr ""
+
+#. module: l10n_syscohada
+#: constraint:ir.model:0
+msgid ""
+"The Object name must start with x_ and not contain any special character !"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_immobilisations
+msgid "Immobilisations"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_equity
+msgid "Equity"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_stock
+msgid "Stocks"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_cash
+msgid "Cash"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_special
+msgid "Comptes spéciaux"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_view
+msgid "View"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:ir.module.module,shortdesc:l10n_syscohada.module_meta_information
+msgid "OHADA - Plan comptable général"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_cloture
+msgid "Cloture"
+msgstr ""
\ No newline at end of file

=== added file 'l10n_syscohada/l10n_syscohada_data.xml'
--- l10n_syscohada/l10n_syscohada_data.xml	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/l10n_syscohada_data.xml	2011-04-07 18:10:43 +0000
@@ -0,0 +1,1871 @@
+<?xml version="1.0" encoding="UTF-8" ?>
+ <openerp> 
+<data noupdate="0">
+ <record id="account_type_dettes" model="account.account.type">
+  <field name="name">Dettes long terme</field> 
+  <field name="code">dettes</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record id="account_type_immobilisations" model="account.account.type">
+  <field name="name">Immobilisations</field> 
+  <field name="code">immobilization</field> 
+  <field name="close_method">balance</field> 
+  </record> 
+ <record id="account_type_stock" model="account.account.type">
+  <field name="name">Stocks</field> 
+  <field name="code">stocks</field> 
+  <field name="close_method">balance</field> 
+  </record> 
+ <record id="account_type_cloture" model="account.account.type">
+  <field name="name">Cloture</field> 
+  <field name="code">cloture</field> 
+  <field name="close_method">balance</field> 
+  </record>
+  <record model="account.account.type" id="account_type_receivable">
+  <field name="name">Receivable</field> 
+  <field name="code">receivable</field> 
+  <field name="close_method">unreconciled</field> 
+  </record>
+ <record model="account.account.type" id="account_type_payable">
+  <field name="name">Payable</field> 
+  <field name="code">payable</field> 
+  <field name="close_method">unreconciled</field> 
+  </record>
+ <record model="account.account.type" id="account_type_view">
+  <field name="name">View</field> 
+  <field name="code">view</field> 
+  <field name="close_method">none</field> 
+  </record>
+ <record model="account.account.type" id="account_type_income">
+  <field name="name">Income</field> 
+  <field name="code">income</field> 
+  <field name="close_method">none</field> 
+  </record>
+ <record model="account.account.type" id="account_type_expense">
+  <field name="name">Expense</field> 
+  <field name="code">expense</field> 
+  <field name="close_method">none</field> 
+  </record>
+ <record model="account.account.type" id="account_type_tax">
+  <field name="name">Tax</field> 
+  <field name="code">tax</field> 
+  <field name="close_method">unreconciled</field> 
+  </record>
+ <record model="account.account.type" id="account_type_cash">
+  <field name="name">Cash</field> 
+  <field name="code">cash</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_asset">
+  <field name="name">Asset</field> 
+  <field name="code">asset</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_equity">
+  <field name="name">Equity</field> 
+  <field name="code">equity</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_provision">
+  <field name="name">Provisions</field> 
+  <field name="code">provision</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_commitment">
+  <field name="name">Engagements</field> 
+  <field name="code">commitment</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_stocks">
+  <field name="name">Actif circulant</field> 
+  <field name="code">current asset</field> 
+  <field name="close_method">balance</field> 
+  </record>
+ <record model="account.account.type" id="account_type_special">
+  <field name="name">Comptes spéciaux</field> 
+  <field name="code">special</field> 
+  <field name="close_method">none</field> 
+  </record>
+<record id="pcg_0" model="account.account.template">
+  <field name="name">Plan Comptable SYSCOA</field> 
+  <field name="code">0</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  </record>
+ <record id="pcg_classes_1_a_5" model="account.account.template">
+  <field name="name">Comptes de bilan</field> 
+  <field name="code">Classes 1 Ã  5</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_0" /> 
+  </record>
+<record id="pcg_classes_6_et_7" model="account.account.template">
+  <field name="name">Comptes de gestion</field> 
+  <field name="code">Classes 6 et 7</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_0" /> 
+  </record>
+ <record id="pcg_classe_1" model="account.account.template">
+  <field name="name">Comptes de capitaux</field> 
+  <field name="code">Classe 1</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field> 
+  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
+  </record> 
+ <record id="pcg_classe_2" model="account.account.template">
+  <field name="name">Comptes d'immobilisations</field> 
+  <field name="code">Classe 2</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field> 
+  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
+  </record>	
+<record id="pcg_classe_3" model="account.account.template">
+  <field name="name">Comptes de stocks et d'en-cours</field> 
+  <field name="code">Classe 3</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
+  </record>
+<record id="pcg_classe_4" model="account.account.template">
+  <field name="name">Comptes de tiers</field> 
+  <field name="code">Classe 4</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
+  </record>
+<record id="pcg_classe_5" model="account.account.template">
+  <field name="name">Comptes financiers</field> 
+  <field name="code">Classe 5</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_classes_1_a_5" /> 
+  </record>
+<record id="pcg_classe_6" model="account.account.template">
+  <field name="name">Comptes de charges</field> 
+  <field name="code">Classe 6</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_classes_6_et_7" /> 
+  </record>
+<record id="pcg_classe_7" model="account.account.template">
+  <field name="name">Comptes de produits</field> 
+  <field name="code">Classe 7</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_classes_6_et_7" /> 
+  </record>
+<record id="pcg_classe_8" model="account.account.template">
+  <field name="name">Comptes spéciaux</field> 
+  <field name="code">Classes 8</field> 
+  <field name="type">view</field> 
+  <field name="user_type" ref="l10n_syscohada.account_type_view" /> 
+  <field name="parent_id" ref="pcg_0" /> 
+  </record>
+<record id="pcg_classe_9" model="account.account.template">
+	<field name="name">Comptes des engagements hors bilan et comptabilité analytique</field>
+	<field name="code">Classes 9</field>
+	<field name="type">view</field>
+	<field name="user_type" ref="l10n_syscohada.account_type_view" />
+	<field name="parent_id" ref="pcg_0" />
+</record>   
+<record id="pcg_10" model="account.account.template"><field name="name">CAPITAL</field><field name="code">10</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_101" model="account.account.template"><field name="name">CAPITAL SOCIAL</field><field name="code">101</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_1011" model="account.account.template"><field name="name">Capital souscrit, non appelé</field><field name="code">1011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
+<record id="pcg_1012" model="account.account.template"><field name="name">Capital souscrit, appelé, non versé</field><field name="code">1012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
+<record id="pcg_1013" model="account.account.template"><field name="name">Capital souscrit, appelé, versé, non amorti</field><field name="code">1013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
+<record id="pcg_1014" model="account.account.template"><field name="name">Capital souscrit, appelé, versé, amorti</field><field name="code">1014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
+<record id="pcg_1018" model="account.account.template"><field name="name">Capital souscrit soumis à des conditions particulières</field><field name="code">1018</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_101" /></record>
+<record id="pcg_102" model="account.account.template"><field name="name">CAPITAL PAR DOTATION</field><field name="code">102</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_1021" model="account.account.template"><field name="name">Dotation initiale</field><field name="code">1021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
+<record id="pcg_1022" model="account.account.template"><field name="name">Dotations complémentaires</field><field name="code">1022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
+<record id="pcg_1028" model="account.account.template"><field name="name">Autres dotations</field><field name="code">1028</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_102" /></record>
+<record id="pcg_103" model="account.account.template"><field name="name">CAPITAL PERSONNEL</field><field name="code">103</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_104" model="account.account.template"><field name="name">COMPTE DE L'EXPLOITANT</field><field name="code">104</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_1041" model="account.account.template"><field name="name">Apports temporaires</field><field name="code">1041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
+<record id="pcg_1042" model="account.account.template"><field name="name">Opérations courantes</field><field name="code">1042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
+<record id="pcg_1043" model="account.account.template"><field name="name">Rémunérations, impôts et autres charges personnelles</field><field name="code">1043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
+<record id="pcg_1047" model="account.account.template"><field name="name">Prélèvements d’autoconsommation</field><field name="code">1047</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
+<record id="pcg_1048" model="account.account.template"><field name="name">Autres prélèvements</field><field name="code">1048</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_104" /></record>
+<record id="pcg_105" model="account.account.template"><field name="name">PRIMES LIÉES AUX CAPITAUX PROPRES</field><field name="code">105</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_1051" model="account.account.template"><field name="name">Primes d'émission</field><field name="code">1051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
+<record id="pcg_1052" model="account.account.template"><field name="name">Primes d'apport</field><field name="code">1052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
+<record id="pcg_1053" model="account.account.template"><field name="name">Primes de fusion</field><field name="code">1053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
+<record id="pcg_1054" model="account.account.template"><field name="name">Primes de conversion</field><field name="code">1054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
+<record id="pcg_1058" model="account.account.template"><field name="name">Autres primes</field><field name="code">1058</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_105" /></record>
+<record id="pcg_106" model="account.account.template"><field name="name">ÉCARTS DE RÉÉVALUATION</field><field name="code">106</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_1061" model="account.account.template"><field name="name">Écarts de réévaluation légale</field><field name="code">1061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_106" /></record>
+<record id="pcg_1062" model="account.account.template"><field name="name">Écarts de réévaluation libre</field><field name="code">1062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_106" /></record>
+<record id="pcg_109" model="account.account.template"><field name="name">ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPELÉ</field><field name="code">109</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_10" /></record>
+<record id="pcg_11" model="account.account.template"><field name="name">RÉSERVES</field><field name="code">11</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_111" model="account.account.template"><field name="name">RÉSERVE LÉGALE</field><field name="code">111</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
+<record id="pcg_112" model="account.account.template"><field name="name">RÉSERVES STATUTAIRES OU CONTRACTUELLES</field><field name="code">112</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
+<record id="pcg_113" model="account.account.template"><field name="name">RÉSERVES RÉGLEMENTÉES</field><field name="code">113</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
+<record id="pcg_1131" model="account.account.template"><field name="name">Réserves de plus-values nettes à long terme</field><field name="code">1131</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
+<record id="pcg_1133" model="account.account.template"><field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field><field name="code">1133</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
+<record id="pcg_1138" model="account.account.template"><field name="name">Autres réserves réglementées</field><field name="code">1138</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_113" /></record>
+<record id="pcg_118" model="account.account.template"><field name="name">AUTRES RÉSERVES</field><field name="code">118</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_11" /></record>
+<record id="pcg_1181" model="account.account.template"><field name="name">Réserves facultatives</field><field name="code">1181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_118" /></record>
+<record id="pcg_1188" model="account.account.template"><field name="name">Réserves diverses</field><field name="code">1188</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_118" /></record>
+<record id="pcg_12" model="account.account.template"><field name="name">REPORT À NOUVEAU</field><field name="code">12</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_121" model="account.account.template"><field name="name">REPORT À NOUVEAU CRÉDITEUR</field><field name="code">121</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_12" /></record>
+<record id="pcg_129" model="account.account.template"><field name="name">REPORT À NOUVEAU DÉBITEUR</field><field name="code">129</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_12" /></record>
+<record id="pcg_1291" model="account.account.template"><field name="name">Perte nette à reporter</field><field name="code">1291</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_129" /></record>
+<record id="pcg_1292" model="account.account.template"><field name="name">Perte - Amortissements réputés différés</field><field name="code">1292</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_129" /></record>
+<record id="pcg_13" model="account.account.template"><field name="name">RÉSULTAT NET DE L'EXERCICE</field><field name="code">13</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_130" model="account.account.template"><field name="name">RÉSULTAT EN INSANCE D’AFFECTATION</field><field name="code">130</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_1301" model="account.account.template"><field name="name">Résultat en instance d'affectation : Bénéfice</field><field name="code">1301</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_130" /></record>
+<record id="pcg_1309" model="account.account.template"><field name="name">Résultat en instance d'affectation : Perte</field><field name="code">1309</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_130" /></record>
+<record id="pcg_131" model="account.account.template"><field name="name">RÉSULTAT NET : BÉNÉFICE</field><field name="code">131</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_132" model="account.account.template"><field name="name">MARGE BRUTE (M.B.)</field><field name="code">132</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_1321" model="account.account.template"><field name="name">Marge brute sur marchandises</field><field name="code">1321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_132" /></record>
+<record id="pcg_1322" model="account.account.template"><field name="name">Marge brute sur matières</field><field name="code">1322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_132" /></record>
+<record id="pcg_133" model="account.account.template"><field name="name">VALEUR AJOUTÉE (V.A.)</field><field name="code">133</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_134" model="account.account.template"><field name="name">EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)</field><field name="code">134</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_135" model="account.account.template"><field name="name">RÉSULTAT D'EXPLOITATION (R.E.)</field><field name="code">135</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_136" model="account.account.template"><field name="name">RÉSULTAT FINANCIER (R.F.)</field><field name="code">136</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_137" model="account.account.template"><field name="name">RÉSULTAT DES ACTIVITÉS ORDINAIRES (R.A.O.)</field><field name="code">137</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_138" model="account.account.template"><field name="name">RÉSULTAT HORS ACTIVITÉS ORDINAIRES (R.H.A.O.)</field><field name="code">138</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_139" model="account.account.template"><field name="name">RÉSULTAT NET : PERTE</field><field name="code">139</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_13" /></record>
+<record id="pcg_14" model="account.account.template"><field name="name">SUBVENTIONS D'INVESTISSEMENT</field><field name="code">14</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_141" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUIPEMENT A</field><field name="code">141</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
+<record id="pcg_1411" model="account.account.template"><field name="name">État</field><field name="code">1411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1412" model="account.account.template"><field name="name">Régions</field><field name="code">1412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1413" model="account.account.template"><field name="name">Départements</field><field name="code">1413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1414" model="account.account.template"><field name="name">Communes et collectivités publiques décentralisées</field><field name="code">1414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1415" model="account.account.template"><field name="name">Entreprises publiques ou mixtes</field><field name="code">1415</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1416" model="account.account.template"><field name="name">Entreprises et organismes privés</field><field name="code">1416</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1417" model="account.account.template"><field name="name">Organismes internationaux</field><field name="code">1417</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_1418" model="account.account.template"><field name="name">Autres</field><field name="code">1418</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_141" /></record>
+<record id="pcg_142" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUIPEMENT B</field><field name="code">142</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
+<record id="pcg_148" model="account.account.template"><field name="name">AUTRES SUBVENTIONS D'INVESTISSEMENT</field><field name="code">148</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_equity" /><field name="parent_id" ref="pcg_14" /></record>
+<record id="pcg_15" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES ET FONDS ASSIMILÉS</field><field name="code">15</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_151" model="account.account.template"><field name="name">AMORTISSEMENTS DÉROGATOIRES</field><field name="code">151</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_152" model="account.account.template"><field name="name">PLUS-VALUES DE CESSION À RÉINVESTIR</field><field name="code">152</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_153" model="account.account.template"><field name="name">FONDS RÉGLEMENTÉS</field><field name="code">153</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_1531" model="account.account.template"><field name="name">Fonds National</field><field name="code">1531</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_153" /></record>
+<record id="pcg_1532" model="account.account.template"><field name="name">Prélèvement pour le Budget</field><field name="code">1532</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_153" /></record>
+<record id="pcg_154" model="account.account.template"><field name="name">PROVISION SPÉCIALE DE RÉÉVALUATION</field><field name="code">154</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_155" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX IMMOBILISATIONS</field><field name="code">155</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_1551" model="account.account.template"><field name="name">Reconstitution des gisements miniers et pétroliers</field><field name="code">1551</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_155" /></record>
+<record id="pcg_156" model="account.account.template"><field name="name">PROVISIONS RÉGLEMENTÉES RELATIVES AUX STOCKS</field><field name="code">156</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_1561" model="account.account.template"><field name="name">Hausse de prix</field><field name="code">1561</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_156" /></record>
+<record id="pcg_1562" model="account.account.template"><field name="name">Fluctuation des cours</field><field name="code">1562</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_156" /></record>
+<record id="pcg_157" model="account.account.template"><field name="name">PROVISIONS POUR INVESTISSEMENT</field><field name="code">157</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_158" model="account.account.template"><field name="name">AUTRES PROVISIONS ET FONDS RÉGLEMENTES</field><field name="code">158</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_15" /></record>
+<record id="pcg_16" model="account.account.template"><field name="name">EMPRUNTS ET DETTES ASSIMILÉES</field><field name="code">16</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_161" model="account.account.template"><field name="name">EMPRUNTS OBLIGATAIRES</field><field name="code">161</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_1611" model="account.account.template"><field name="name">Emprunts obligataires ordinaires</field><field name="code">1611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
+<record id="pcg_1612" model="account.account.template"><field name="name">Emprunts obligataires convertibles</field><field name="code">1612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
+<record id="pcg_1618" model="account.account.template"><field name="name">Autres emprunts obligataires</field><field name="code">1618</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_161" /></record>
+<record id="pcg_162" model="account.account.template"><field name="name">EMPRUNTS ET DETTES AUPRÈS DES ÉTABLISSEMENTS DE CRÉDIT</field><field name="code">162</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_163" model="account.account.template"><field name="name">AVANCES REÇUES DE L'ÉTAT</field><field name="code">163</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_164" model="account.account.template"><field name="name">AVANCES REÇUES ET COMPTES COURANTS BLOQUÉS</field><field name="code">164</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_165" model="account.account.template"><field name="name">DÉPÔTS ET CAUTIONNEMENTS RECUS</field><field name="code">165</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_1651" model="account.account.template"><field name="name">Dépôts</field><field name="code">1651</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_165" /></record>
+<record id="pcg_1652" model="account.account.template"><field name="name">Cautionnements</field><field name="code">1652</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_165" /></record>
+<record id="pcg_166" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">166</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_1661" model="account.account.template"><field name="name">sur emprunts obligataires</field><field name="code">1661</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1662" model="account.account.template"><field name="name">sur emprunts et dettes auprès des établissements de crédit</field><field name="code">1662</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1663" model="account.account.template"><field name="name">sur avances reçues de l'État</field><field name="code">1663</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1664" model="account.account.template"><field name="name">sur avances reçues et comptes courants bloqués</field><field name="code">1664</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1665" model="account.account.template"><field name="name">sur dépôts et cautionnements reçus</field><field name="code">1665</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1667" model="account.account.template"><field name="name">sur avances assorties de conditions particulières</field><field name="code">1667</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_1668" model="account.account.template"><field name="name">sur autres emprunts et dettes</field><field name="code">1668</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_166" /></record>
+<record id="pcg_167" model="account.account.template"><field name="name">AVANCES ASSORTIES DE CONDITIONS PARTICULIÈRES</field><field name="code">167</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_1671" model="account.account.template"><field name="name">Avances bloquées pour augmentation du capital</field><field name="code">1671</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
+<record id="pcg_1672" model="account.account.template"><field name="name">Avances conditionnées par l'État</field><field name="code">1672</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
+<record id="pcg_1673" model="account.account.template"><field name="name">Avances conditionnées par les autres organismes africains</field><field name="code">1673</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
+<record id="pcg_1674" model="account.account.template"><field name="name">Avances conditionnées par les organismes internationaux</field><field name="code">1674</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
+<record id="pcg_1676" model="account.account.template"><field name="name">Droits du concédant exigibles en nature</field><field name="code">1676</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_167" /></record>
+<record id="pcg_168" model="account.account.template"><field name="name">AUTRES EMPRUNTS ET DETTES</field><field name="code">168</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_16" /></record>
+<record id="pcg_1681" model="account.account.template"><field name="name">Rentes viagères capitalisées</field><field name="code">1681</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_1682" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">1682</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_1683" model="account.account.template"><field name="name">Dettes consécutives à des titres empruntés</field><field name="code">1683</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_1684" model="account.account.template"><field name="name">Dettes du concédant exigibles en nature</field><field name="code">1684</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_1685" model="account.account.template"><field name="name">Emprunts participatifs</field><field name="code">1685</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_1686" model="account.account.template"><field name="name">Participation des travailleurs aux bénéfices</field><field name="code">1686</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_168" /></record>
+<record id="pcg_17" model="account.account.template"><field name="name">DETTES DE CRÉDIT - BAIL ET CONTRATS ASSIMILÉS</field><field name="code">17</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_172" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL IMMOBILIER</field><field name="code">172</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
+<record id="pcg_173" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS DE CRÉDIT - BAIL MOBILIER</field><field name="code">173</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
+<record id="pcg_176" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">176</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
+<record id="pcg_1762" model="account.account.template"><field name="name">sur emprunts équivalents de crédit – bail immobilier</field><field name="code">1762</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
+<record id="pcg_1763" model="account.account.template"><field name="name">sur emprunts équivalents de crédit – bail mobilier</field><field name="code">1763</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
+<record id="pcg_1768" model="account.account.template"><field name="name">sur emprunts équivalents d’autres contrats</field><field name="code">1768</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_176" /></record>
+<record id="pcg_178" model="account.account.template"><field name="name">EMPRUNTS ÉQUIVALENTS D’AUTRES CONTRATS</field><field name="code">178</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_17" /></record>
+<record id="pcg_18" model="account.account.template"><field name="name">DETTES LIÉES À DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCIÉTÉS EN PARTICIPATION</field><field name="code">18</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_181" model="account.account.template"><field name="name">DETTES LIÉES À DES PARTICIPATIONS</field><field name="code">181</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_1811" model="account.account.template"><field name="name">Dettes liées à des participations (groupe)</field><field name="code">1811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_181" /></record>
+<record id="pcg_1812" model="account.account.template"><field name="name">Dettes liées à des participations (hors groupe)</field><field name="code">1812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_181" /></record>
+<record id="pcg_182" model="account.account.template"><field name="name">DETTES LIÉES À DES SOCIÉTÉS EN PARTICIPATION</field><field name="code">182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_183" model="account.account.template"><field name="name">INTÉRÊTS COURUS SUR DETTES LIÉES À DES PARTICIPATIONS</field><field name="code">183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_184" model="account.account.template"><field name="name">COMPTES PERMANENTS BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><field name="code">184</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_185" model="account.account.template"><field name="name">COMPTES PERMANENTS NON BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES</field><field name="code">185</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_186" model="account.account.template"><field name="name">COMPTES DE LIAISON CHARGES</field><field name="code">186</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_187" model="account.account.template"><field name="name">COMPTES DE LIAISON PRODUITS</field><field name="code">187</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_188" model="account.account.template"><field name="name">COMPTES DE LIAISON DES SOCIÉTÉS EN PARTICIPATION</field><field name="code">188</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_18" /></record>
+<record id="pcg_19" model="account.account.template"><field name="name">PROVISIONS FINANCIERES POUR RISQUES ET CHARGES</field><field name="code">19</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_classe_1" /></record>
+<record id="pcg_191" model="account.account.template"><field name="name">PROVISIONS POUR LITIGES</field><field name="code">191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_192" model="account.account.template"><field name="name">PROVISIONS POUR GARANTIES DONNÉES AUX CLIENTS</field><field name="code">192</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_193" model="account.account.template"><field name="name">PROVISIONS POUR PERTES SUR MARCHÉS À ACHÈVEMENT FUTUR</field><field name="code">193</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_194" model="account.account.template"><field name="name">PROVISIONS POUR PERTES DE CHANGE</field><field name="code">194</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_195" model="account.account.template"><field name="name">PROVISIONS POUR IMPÔTS</field><field name="code">195</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_196" model="account.account.template"><field name="name">PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES</field><field name="code">196</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_197" model="account.account.template"><field name="name">PROVISIONS POUR CHARGES À REPARTIR SUR PLUSIEURS EXERCICES</field><field name="code">197</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_1971" model="account.account.template"><field name="name">Provisions pour grosses réparations</field><field name="code">1971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_197" /></record>
+<record id="pcg_198" model="account.account.template"><field name="name">AUTRES PROVISIONS FINANCIÈRES POUR RISQUES ET CHARGES</field><field name="code">198</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_19" /></record>
+<record id="pcg_1981" model="account.account.template"><field name="name">Provisions pour amendes et pénalités</field><field name="code">1981</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
+<record id="pcg_1982" model="account.account.template"><field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field><field name="code">1982</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
+<record id="pcg_1983" model="account.account.template"><field name="name">Provisions de propre assureur</field><field name="code">1983</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
+<record id="pcg_1988" model="account.account.template"><field name="name">Autres provisions financières pour risques et charges</field><field name="code">1988</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_provision" /><field name="parent_id" ref="pcg_198" /></record>
+<record id="pcg_20" model="account.account.template"><field name="name">CHARGES IMMOBILISÉES</field><field name="code">20</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_201" model="account.account.template"><field name="name">FRAIS D'ÉTABLISSEMENT</field><field name="code">201</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
+<record id="pcg_2011" model="account.account.template"><field name="name">Frais de constitution</field><field name="code">2011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2012" model="account.account.template"><field name="name">Frais de prospection</field><field name="code">2012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2013" model="account.account.template"><field name="name">Frais de publicité et de lancement</field><field name="code">2013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2014" model="account.account.template"><field name="name">Frais de fonctionnement antérieurs au démarrage</field><field name="code">2014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2015" model="account.account.template"><field name="name">Frais de modification du capital (fusions, scissions, transformations)</field><field name="code">2015</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2016" model="account.account.template"><field name="name">Frais d'entrée à la Bourse</field><field name="code">2016</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2017" model="account.account.template"><field name="name">Frais de restructuration</field><field name="code">2017</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_2018" model="account.account.template"><field name="name">Frais divers d'établissement</field><field name="code">2018</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_201" /></record>
+<record id="pcg_202" model="account.account.template"><field name="name">CHARGES À RÉPARTIR SUR PLUSIEURS EXERCICES</field><field name="code">202</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
+<record id="pcg_2021" model="account.account.template"><field name="name">Charges différées</field><field name="code">2021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
+<record id="pcg_2022" model="account.account.template"><field name="name">Frais d'acquisition d'immobilisations</field><field name="code">2022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
+<record id="pcg_2026" model="account.account.template"><field name="name">Frais d'émission des emprunts</field><field name="code">2026</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
+<record id="pcg_2028" model="account.account.template"><field name="name">Charges à étaler</field><field name="code">2028</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_202" /></record>
+<record id="pcg_206" model="account.account.template"><field name="name">PRIMES DE REMBOURSEMENT DES OBLIGATIONS</field><field name="code">206</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_20" /></record>
+<record id="pcg_2061" model="account.account.template"><field name="name">Obligations ordinaires</field><field name="code">2061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
+<record id="pcg_2062" model="account.account.template"><field name="name">Obligations convertibles</field><field name="code">2062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
+<record id="pcg_2068" model="account.account.template"><field name="name">Autres emprunts obligataires</field><field name="code">2068</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_206" /></record>
+<record id="pcg_21" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">21</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_211" model="account.account.template"><field name="name">FRAIS DE RECHERCHE ET DE DÉVELOPPEMENT</field><field name="code">211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_212" model="account.account.template"><field name="name">BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES</field><field name="code">212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_213" model="account.account.template"><field name="name">LOGICIELS</field><field name="code">213</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_214" model="account.account.template"><field name="name">MARQUES</field><field name="code">214</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_215" model="account.account.template"><field name="name">FONDS COMMERCIAL</field><field name="code">215</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_216" model="account.account.template"><field name="name">DROIT AU BAIL</field><field name="code">216</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_217" model="account.account.template"><field name="name">INVESTISSEMENTS DE CRÉATION</field><field name="code">217</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_218" model="account.account.template"><field name="name">AUTRES DROITS ET VALEURS INCORPORELS</field><field name="code">218</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_219" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES EN COURS</field><field name="code">219</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_21" /></record>
+<record id="pcg_2191" model="account.account.template"><field name="name">Frais de recherche et de développement</field><field name="code">2191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
+<record id="pcg_2193" model="account.account.template"><field name="name">Logiciels</field><field name="code">2193</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
+<record id="pcg_2198" model="account.account.template"><field name="name">Autres droits et valeurs incorporels</field><field name="code">2198</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_219" /></record>
+<record id="pcg_22" model="account.account.template"><field name="name">TERRAINS</field><field name="code">22</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_221" model="account.account.template"><field name="name">TERRAINS AGRICOLES ET FORESTIERS</field><field name="code">221</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2211" model="account.account.template"><field name="name">Terrains d'exploitation agricole</field><field name="code">2211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
+<record id="pcg_2212" model="account.account.template"><field name="name">Terrains d'exploitation forestière</field><field name="code">2212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
+<record id="pcg_2218" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2218</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_221" /></record>
+<record id="pcg_222" model="account.account.template"><field name="name">TERRAINS NUS</field><field name="code">222</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2221" model="account.account.template"><field name="name">Terrains à bâtir</field><field name="code">2221</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_222" /></record>
+<record id="pcg_2228" model="account.account.template"><field name="name">Autres terrains nus</field><field name="code">2228</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_222" /></record>
+<record id="pcg_223" model="account.account.template"><field name="name">TERRAINS BÂTIS</field><field name="code">223</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2231" model="account.account.template"><field name="name">pour bâtiments industriels et agricoles</field><field name="code">2231</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
+<record id="pcg_2232" model="account.account.template"><field name="name">pour bâtiments administratifs et commerciaux</field><field name="code">2232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
+<record id="pcg_2234" model="account.account.template"><field name="name">pour bâtiments affectés aux autres opérations professionnelles</field><field name="code">2234</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
+<record id="pcg_2235" model="account.account.template"><field name="name">pour bâtiments affectés aux autres opérations non professionnelles</field><field name="code">2235</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
+<record id="pcg_2238" model="account.account.template"><field name="name">Autres terrains bâtis</field><field name="code">2238</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_223" /></record>
+<record id="pcg_224" model="account.account.template"><field name="name">TRAVAUX DE MISE EN VALEUR DES TERRAINS</field><field name="code">224</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2241" model="account.account.template"><field name="name">Plantation d'arbres et d'arbustes</field><field name="code">2241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_224" /></record>
+<record id="pcg_2248" model="account.account.template"><field name="name">Autres travaux</field><field name="code">2248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_224" /></record>
+<record id="pcg_225" model="account.account.template"><field name="name">TERRAINS DE GISEMENT</field><field name="code">225</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2251" model="account.account.template"><field name="name">Carrières</field><field name="code">2251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_225" /></record>
+<record id="pcg_226" model="account.account.template"><field name="name">TERRAINS AMÉNAGÉS</field><field name="code">226</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2261" model="account.account.template"><field name="name">Parkings</field><field name="code">2261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_226" /></record>
+<record id="pcg_227" model="account.account.template"><field name="name">TERRAINS MIS EN CONCESSION</field><field name="code">227</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_228" model="account.account.template"><field name="name">AUTRES TERRAINS</field><field name="code">228</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2281" model="account.account.template"><field name="name">Terrains des immeubles de rapport</field><field name="code">2281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
+<record id="pcg_2285" model="account.account.template"><field name="name">Terrains des logements affectés au personnel</field><field name="code">2285</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
+<record id="pcg_2288" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2288</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_228" /></record>
+<record id="pcg_229" model="account.account.template"><field name="name">AMÉNAGEMENTS DE TERRAINS EN COURS</field><field name="code">229</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_22" /></record>
+<record id="pcg_2291" model="account.account.template"><field name="name">Terrains agricoles et forestiers</field><field name="code">2291</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
+<record id="pcg_2292" model="account.account.template"><field name="name">Terrains nus</field><field name="code">2292</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
+<record id="pcg_2295" model="account.account.template"><field name="name">Terrains de gisement</field><field name="code">2295</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
+<record id="pcg_2298" model="account.account.template"><field name="name">Autres terrains</field><field name="code">2298</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_229" /></record>
+<record id="pcg_23" model="account.account.template"><field name="name">BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">23</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_231" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE</field><field name="code">231</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_2311" model="account.account.template"><field name="name">Bâtiments industriels</field><field name="code">2311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
+<record id="pcg_2312" model="account.account.template"><field name="name">Bâtiments agricoles</field><field name="code">2312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
+<record id="pcg_2313" model="account.account.template"><field name="name">Bâtiments administratifs et commerciaux</field><field name="code">2313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
+<record id="pcg_2314" model="account.account.template"><field name="name">Bâtiments affectés au logement du personnel</field><field name="code">2314</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
+<record id="pcg_2315" model="account.account.template"><field name="name">Immeubles de rapport</field><field name="code">2315</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_231" /></record>
+<record id="pcg_232" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D’AUTRUI</field><field name="code">232</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_2321" model="account.account.template"><field name="name">Bâtiments industriels</field><field name="code">2321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
+<record id="pcg_2322" model="account.account.template"><field name="name">Bâtiments agricoles</field><field name="code">2322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
+<record id="pcg_2323" model="account.account.template"><field name="name">Bâtiments administratifs et commerciaux</field><field name="code">2323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
+<record id="pcg_2324" model="account.account.template"><field name="name">Bâtiments affectés au logement du personnel</field><field name="code">2324</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
+<record id="pcg_2325" model="account.account.template"><field name="name">Immeubles de rapport</field><field name="code">2325</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_232" /></record>
+<record id="pcg_233" model="account.account.template"><field name="name">OUVRAGES D’INFRASTRUCTURE</field><field name="code">233</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_2331" model="account.account.template"><field name="name">Voies de terre</field><field name="code">2331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_2332" model="account.account.template"><field name="name">Voies de fer</field><field name="code">2332</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_2333" model="account.account.template"><field name="name">Voies d’eau</field><field name="code">2333</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_2334" model="account.account.template"><field name="name">Barrages, Digues</field><field name="code">2334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_2335" model="account.account.template"><field name="name">Pistes d’aérodrome</field><field name="code">2335</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_2338" model="account.account.template"><field name="name">Autres</field><field name="code">2338</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_233" /></record>
+<record id="pcg_234" model="account.account.template"><field name="name">INSTALLATIONS TECHNIQUES</field><field name="code">234</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_2341" model="account.account.template"><field name="name">Installations complexes spécialisées sur sol propre</field><field name="code">2341</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
+<record id="pcg_2342" model="account.account.template"><field name="name">Installations complexes spécialisées sur sol d’autrui</field><field name="code">2342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
+<record id="pcg_2343" model="account.account.template"><field name="name">Installations à caractère spécifique sur sol propre</field><field name="code">2343</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
+<record id="pcg_2344" model="account.account.template"><field name="name">Installations à caractère spécifique sur sol d’autrui</field><field name="code">2344</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_234" /></record>
+<record id="pcg_235" model="account.account.template"><field name="name">AMENAGEMENTS DE BUREAUX</field><field name="code">235</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_2351" model="account.account.template"><field name="name">Installations générales</field><field name="code">2351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_235" /></record>
+<record id="pcg_2358" model="account.account.template"><field name="name">Autres</field><field name="code">2358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_235" /></record>
+<record id="pcg_237" model="account.account.template"><field name="name">BÂTIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION</field><field name="code">237</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_238" model="account.account.template"><field name="name">AUTRES INSTALLATIONS ET AGENCEMENTS</field><field name="code">238</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_239" model="account.account.template"><field name="name">BÂTIMENTS ET INSTALLATIONS EN COURS</field><field name="code">239</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_23" /></record>
+<record id="pcg_24" model="account.account.template"><field name="name">MATÉRIEL</field><field name="code">24</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_241" model="account.account.template"><field name="name">MATÉRIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL</field><field name="code">241</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2411" model="account.account.template"><field name="name">Matériel industriel</field><field name="code">2411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
+<record id="pcg_2412" model="account.account.template"><field name="name">Outillage industriel</field><field name="code">2412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
+<record id="pcg_2413" model="account.account.template"><field name="name">Matériel commercial</field><field name="code">2413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
+<record id="pcg_2414" model="account.account.template"><field name="name">Outillage commercial</field><field name="code">2414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_241" /></record>
+<record id="pcg_242" model="account.account.template"><field name="name">MATÉRIEL ET OUTILLAGE AGRICOLE</field><field name="code">242</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2421" model="account.account.template"><field name="name">Matériel agricole</field><field name="code">2421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_242" /></record>
+<record id="pcg_2422" model="account.account.template"><field name="name">Outillage agricole</field><field name="code">2422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_242" /></record>
+<record id="pcg_243" model="account.account.template"><field name="name">MATÉRIEL D’EMBALLAGE RÉCUPÉRABLE ET IDENTIFIABLE</field><field name="code">243</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_244" model="account.account.template"><field name="name">MATÉRIEL ET MOBILIER</field><field name="code">244</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2441" model="account.account.template"><field name="name">Matériel de bureau</field><field name="code">2441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_2442" model="account.account.template"><field name="name">Matériel informatique</field><field name="code">2442</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_2443" model="account.account.template"><field name="name">Matériel bureautique</field><field name="code">2443</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_2444" model="account.account.template"><field name="name">Mobilier de bureau</field><field name="code">2444</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_2446" model="account.account.template"><field name="name">Matériel et mobilier des immeubles de rapport</field><field name="code">2446</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_2447" model="account.account.template"><field name="name">Matériel et mobilier des logements du personnel</field><field name="code">2447</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_244" /></record>
+<record id="pcg_245" model="account.account.template"><field name="name">MATÉRIEL DE TRANSPORT</field><field name="code">245</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2451" model="account.account.template"><field name="name">Matériel automobile</field><field name="code">2451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2452" model="account.account.template"><field name="name">Matériel ferroviaire</field><field name="code">2452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2453" model="account.account.template"><field name="name">Matériel fluvial, lagunaire</field><field name="code">2453</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2454" model="account.account.template"><field name="name">Matériel naval</field><field name="code">2454</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2455" model="account.account.template"><field name="name">Matériel aérien</field><field name="code">2455</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2456" model="account.account.template"><field name="name">Matériel hippomobile</field><field name="code">2456</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_2458" model="account.account.template"><field name="name">Autres (vélo, mobylette, moto)</field><field name="code">2458</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_245" /></record>
+<record id="pcg_246" model="account.account.template"><field name="name">IMMOBILISATIONS ANIMALES ET AGRICOLES</field><field name="code">246</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2461" model="account.account.template"><field name="name">Cheptel, animaux de trait</field><field name="code">2461</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
+<record id="pcg_2462" model="account.account.template"><field name="name">Cheptel, animaux reproducteurs</field><field name="code">2462</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
+<record id="pcg_2463" model="account.account.template"><field name="name">Animaux de garde</field><field name="code">2463</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
+<record id="pcg_2465" model="account.account.template"><field name="name">Plantations agricoles</field><field name="code">2465</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
+<record id="pcg_2468" model="account.account.template"><field name="name">Autres</field><field name="code">2468</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_246" /></record>
+<record id="pcg_247" model="account.account.template"><field name="name">AGENCEMENTS ET AMÉNAGEMENTS DU MATÉRIEL</field><field name="code">247</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_248" model="account.account.template"><field name="name">AUTRES MATÉRIELS</field><field name="code">248</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2481" model="account.account.template"><field name="name">Collections et oeuvres d’art</field><field name="code">2481</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_248" /></record>
+<record id="pcg_249" model="account.account.template"><field name="name">MATÉRIEL EN COURS</field><field name="code">249</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_24" /></record>
+<record id="pcg_2491" model="account.account.template"><field name="name">Matériel et outillage industriel et commercial</field><field name="code">2491</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2492" model="account.account.template"><field name="name">Matériel et outillage agricole</field><field name="code">2492</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2493" model="account.account.template"><field name="name">Matériel d’emballage récupérable et identifiable</field><field name="code">2493</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2494" model="account.account.template"><field name="name">Matériel et mobilier de bureau</field><field name="code">2494</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2495" model="account.account.template"><field name="name">Matériel de transport</field><field name="code">2495</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2496" model="account.account.template"><field name="name">Immobilisations animales et agricoles</field><field name="code">2496</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2497" model="account.account.template"><field name="name">Agencements et aménagements du matériel</field><field name="code">2497</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_2498" model="account.account.template"><field name="name">Autres matériels</field><field name="code">2498</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_249" /></record>
+<record id="pcg_25" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><field name="code">25</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_251" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS INCORPORELLES</field><field name="code">251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_25" /></record>
+<record id="pcg_252" model="account.account.template"><field name="name">AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS CORPORELLES</field><field name="code">252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_25" /></record>
+<record id="pcg_26" model="account.account.template"><field name="name">TITRES DE PARTICIPATION</field><field name="code">26</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_261" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE EXCLUSIF</field><field name="code">261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_262" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS SOUS CONTRÔLE CONJOINT</field><field name="code">262</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_263" model="account.account.template"><field name="name">TITRES DE PARTICIPATION DANS DES SOCIÉTÉS CONFÉRANT UNE INFLUENCE NOTABLE</field><field name="code">263</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_265" model="account.account.template"><field name="name">PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS</field><field name="code">265</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_266" model="account.account.template"><field name="name">PARTS DANS DES GROUPEMENTS D’INTÉRÊT ÉCONOMIQUE (G.I.E.)</field><field name="code">266</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_268" model="account.account.template"><field name="name">AUTRES TITRES DE PARTICIPATION</field><field name="code">268</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_26" /></record>
+<record id="pcg_27" model="account.account.template"><field name="name">AUTRES IMMOBLISATIONS FINANCIÈRES</field><field name="code">27</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_271" model="account.account.template"><field name="name">PRÊTS ET CRÉANCES NON COMMERCIALES</field><field name="code">271</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2711" model="account.account.template"><field name="name">Prêts participatifs</field><field name="code">2711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
+<record id="pcg_2712" model="account.account.template"><field name="name">Prêts aux associés</field><field name="code">2712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
+<record id="pcg_2713" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">2713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
+<record id="pcg_2714" model="account.account.template"><field name="name">Titres prêtés</field><field name="code">2714</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_271" /></record>
+<record id="pcg_272" model="account.account.template"><field name="name">PRÊTS AU PERSONNEL</field><field name="code">272</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2721" model="account.account.template"><field name="name">Prêts immobiliers</field><field name="code">2721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
+<record id="pcg_2722" model="account.account.template"><field name="name">Prêts mobiliers et d’installation</field><field name="code">2722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
+<record id="pcg_2728" model="account.account.template"><field name="name">Autres prêts (frais d’études…)</field><field name="code">2728</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_272" /></record>
+<record id="pcg_273" model="account.account.template"><field name="name">CRÉANCES SUR L’ÉTAT</field><field name="code">273</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2731" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">2731</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
+<record id="pcg_2733" model="account.account.template"><field name="name">Fonds réglementé</field><field name="code">2733</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
+<record id="pcg_2738" model="account.account.template"><field name="name">Autres</field><field name="code">2738</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_273" /></record>
+<record id="pcg_274" model="account.account.template"><field name="name">TITRES IMMOBILISÉS</field><field name="code">274</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2741" model="account.account.template"><field name="name">Titres immobilisés de l’activité de portefeuille (T.I.A.P.)</field><field name="code">2741</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
+<record id="pcg_2742" model="account.account.template"><field name="name">Titres participatifs</field><field name="code">2742</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
+<record id="pcg_2743" model="account.account.template"><field name="name">Certificats d’investissement</field><field name="code">2743</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
+<record id="pcg_2744" model="account.account.template"><field name="name">Parts de fonds commun de placement (F.C.P.)</field><field name="code">2744</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
+<record id="pcg_2748" model="account.account.template"><field name="name">Autres titres immobilisés</field><field name="code">2748</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_274" /></record>
+<record id="pcg_275" model="account.account.template"><field name="name">DÉPÔTS ET CAUTIONNEMENTS VERSÉS</field><field name="code">275</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2751" model="account.account.template"><field name="name">Dépôts pour loyers d’avance</field><field name="code">2751</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2752" model="account.account.template"><field name="name">Dépôts pour l’électricité</field><field name="code">2752</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2753" model="account.account.template"><field name="name">Dépôts pour l’eau</field><field name="code">2753</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2754" model="account.account.template"><field name="name">Dépôts pour le gaz</field><field name="code">2754</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2755" model="account.account.template"><field name="name">Dépôts pour le téléphone, le télex, la télécopie</field><field name="code">2755</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2756" model="account.account.template"><field name="name">Cautionnements sur marchés publics</field><field name="code">2756</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2757" model="account.account.template"><field name="name">Cautionnements sur autres opérations</field><field name="code">2757</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_2758" model="account.account.template"><field name="name">Autres dépôts et cautionnements</field><field name="code">2758</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_275" /></record>
+<record id="pcg_276" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">276</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2761" model="account.account.template"><field name="name">Prêts et créances non commerciales</field><field name="code">2761</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2762" model="account.account.template"><field name="name">Prêts au personnel</field><field name="code">2762</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2763" model="account.account.template"><field name="name">Créances sur l'Etat</field><field name="code">2763</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2764" model="account.account.template"><field name="name">Titres immobilisés</field><field name="code">2764</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2765" model="account.account.template"><field name="name">Dépôts et cautionnements versés</field><field name="code">2765</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2767" model="account.account.template"><field name="name">Créances rattachées à des participations</field><field name="code">2767</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_2768" model="account.account.template"><field name="name">Immobilisations financières diverses</field><field name="code">2768</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_276" /></record>
+<record id="pcg_277" model="account.account.template"><field name="name">CRÉANCES RATTACHÉES À DES PARTICIPATIONS ET AVANCES À DES G.I.E.</field><field name="code">277</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2771" model="account.account.template"><field name="name">Créances rattachées à des participations (groupe)</field><field name="code">2771</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
+<record id="pcg_2772" model="account.account.template"><field name="name">Créances rattachées à des participations (hors groupe)</field><field name="code">2772</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
+<record id="pcg_2773" model="account.account.template"><field name="name">Créances rattachées à des sociétés en participation</field><field name="code">2773</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
+<record id="pcg_2774" model="account.account.template"><field name="name">Avances à des Groupements d'intérêt économique (G.I.E.)</field><field name="code">2774</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_277" /></record>
+<record id="pcg_278" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES DIVERSES</field><field name="code">278</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_27" /></record>
+<record id="pcg_2781" model="account.account.template"><field name="name">Créances diverses groupe</field><field name="code">2781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
+<record id="pcg_2782" model="account.account.template"><field name="name">Créances divers hors groupe</field><field name="code">2782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
+<record id="pcg_2785" model="account.account.template"><field name="name">Or et métaux précieux ()</field><field name="code">2785</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_278" /></record>
+<record id="pcg_28" model="account.account.template"><field name="name">AMORTISSEMENTS</field><field name="code">28</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_281" model="account.account.template"><field name="name">AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES</field><field name="code">281</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
+<record id="pcg_2811" model="account.account.template"><field name="name">Amortissements des frais de recherche et de développement</field><field name="code">2811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2812" model="account.account.template"><field name="name">Amortissements des brevets, licences, concessions et droits similaires</field><field name="code">2812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2813" model="account.account.template"><field name="name">Amortissements des logiciels</field><field name="code">2813</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2814" model="account.account.template"><field name="name">Amortissements des marques</field><field name="code">2814</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2815" model="account.account.template"><field name="name">Amortissements du fonds commercial</field><field name="code">2815</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2816" model="account.account.template"><field name="name">Amortissements du droit au bail</field><field name="code">2816</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2817" model="account.account.template"><field name="name">Amortissements des investissements de création</field><field name="code">2817</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_2818" model="account.account.template"><field name="name">Amortissements des autres droits et valeurs incorporels</field><field name="code">2818</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_281" /></record>
+<record id="pcg_282" model="account.account.template"><field name="name">AMORTISSEMENTS DES TERRAINS</field><field name="code">282</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
+<record id="pcg_2821" model="account.account.template"><field name="name">Amortissements des terrains agricoles et forestiers</field><field name="code">2821</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
+<record id="pcg_2824" model="account.account.template"><field name="name">Amortissements des travaux de mise en valeur des terrains</field><field name="code">2824</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
+<record id="pcg_2825" model="account.account.template"><field name="name">Amortissements des terrains de gisement</field><field name="code">2825</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_282" /></record>
+<record id="pcg_283" model="account.account.template"><field name="name">AMORTISSEMENTS DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">283</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
+<record id="pcg_2831" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><field name="code">2831</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2832" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><field name="code">2832</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2833" model="account.account.template"><field name="name">Amortissements des ouvrages d'infrastructure</field><field name="code">2833</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2834" model="account.account.template"><field name="name">Amortissements des installations techniques</field><field name="code">2834</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2835" model="account.account.template"><field name="name">Amortissements des aménagements de bureaux</field><field name="code">2835</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2837" model="account.account.template"><field name="name">Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession</field><field name="code">2837</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_2838" model="account.account.template"><field name="name">Amortissements des autres installations et agencements</field><field name="code">2838</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_283" /></record>
+<record id="pcg_284" model="account.account.template"><field name="name">AMORTISSEMENTS DU MATÉRIEL</field><field name="code">284</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_28" /></record>
+<record id="pcg_2841" model="account.account.template"><field name="name">Amortissements du matériel et outillage industriel et commercial</field><field name="code">2841</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2842" model="account.account.template"><field name="name">Amortissements du matériel et outillage agricole</field><field name="code">2842</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2843" model="account.account.template"><field name="name">Amortissements du matériel d'emballage récupérable et identifiable</field><field name="code">2843</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2844" model="account.account.template"><field name="name">Amortissements du matériel et mobilier</field><field name="code">2844</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2845" model="account.account.template"><field name="name">Amortissements du matériel de transport</field><field name="code">2845</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2846" model="account.account.template"><field name="name">Amortissements des immobilisations animales et agricoles</field><field name="code">2846</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2847" model="account.account.template"><field name="name">Amortissements des agencements et aménagements du matériel</field><field name="code">2847</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_2848" model="account.account.template"><field name="name">Amortissements des autres matériels</field><field name="code">2848</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_284" /></record>
+<record id="pcg_29" model="account.account.template"><field name="name">PROVISIONS POUR DEPRECIATION</field><field name="code">29</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_classe_2" /></record>
+<record id="pcg_291" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES IMMOBILISATIONS INCORPORELLES</field><field name="code">291</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2912" model="account.account.template"><field name="name">Provisions pour dépréciation des brevets, licences, concessions et droits similaires</field><field name="code">2912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2913" model="account.account.template"><field name="name">Provisions pour dépréciation des logiciels</field><field name="code">2913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2914" model="account.account.template"><field name="name">Provisions pour dépréciation des marques</field><field name="code">2914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2915" model="account.account.template"><field name="name">Provisions pour dépréciation du fonds commercial</field><field name="code">2915</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2916" model="account.account.template"><field name="name">Provisions pour dépréciation du droit au bail</field><field name="code">2916</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2917" model="account.account.template"><field name="name">Provisions pour dépréciation des investissements de création</field><field name="code">2917</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2918" model="account.account.template"><field name="name">Provisions pour dépréciation des autres droits et valeurs incorporels</field><field name="code">2918</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_2919" model="account.account.template"><field name="name">Provisions pour dépréciation des immobilisations incorporelles en cours</field><field name="code">2919</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_291" /></record>
+<record id="pcg_292" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES TERRAINS</field><field name="code">292</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2921" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains agricoles et forestiers</field><field name="code">2921</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2922" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains nus</field><field name="code">2922</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2923" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains bâtis</field><field name="code">2923</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2924" model="account.account.template"><field name="name">Provisions pour dépréciation des travaux de mise en valeur des terrains</field><field name="code">2924</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2925" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains de gisement</field><field name="code">2925</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2926" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains aménagés</field><field name="code">2926</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2927" model="account.account.template"><field name="name">Provisions pour dépréciation des terrains mis en concession</field><field name="code">2927</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2928" model="account.account.template"><field name="name">Provisions pour dépréciation des autres terrains</field><field name="code">2928</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_2929" model="account.account.template"><field name="name">Provisions pour dépréciation des aménagements de terrains en cours</field><field name="code">2929</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_292" /></record>
+<record id="pcg_293" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES BÂTIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS</field><field name="code">293</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2931" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre</field><field name="code">2931</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2932" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui</field><field name="code">2932</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2933" model="account.account.template"><field name="name">Provisions pour dépréciation des ouvrages d'infrastructures</field><field name="code">2933</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2934" model="account.account.template"><field name="name">Provisions pour dépréciation des installations techniques</field><field name="code">2934</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2935" model="account.account.template"><field name="name">Provisions pour dépréciation des aménagements de bureaux</field><field name="code">2935</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2937" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments industriels, agricoles et commerciaux mis en concession</field><field name="code">2937</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2938" model="account.account.template"><field name="name">Provisions pour dépréciation des autres installations et agencements</field><field name="code">2938</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_2939" model="account.account.template"><field name="name">Provisions pour dépréciation des bâtiments et installations en cours</field><field name="code">2939</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_293" /></record>
+<record id="pcg_294" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DE MATÉRIEL</field><field name="code">294</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2941" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et outillage industriel et commercial</field><field name="code">2941</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2942" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et outillage agricole</field><field name="code">2942</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2943" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel d'emballage récupérable et identifiable</field><field name="code">2943</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2944" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel et mobilier</field><field name="code">2944</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2945" model="account.account.template"><field name="name">Provisions pour dépréciation du matériel de transport</field><field name="code">2945</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2946" model="account.account.template"><field name="name">Provisions pour dépréciation des immobilisations animales et agricoles</field><field name="code">2946</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2947" model="account.account.template"><field name="name">Provisions pour dépréciation des agencements et aménagements du matériel</field><field name="code">2947</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2948" model="account.account.template"><field name="name">Provisions pour dépréciation des autres matériels</field><field name="code">2948</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_2949" model="account.account.template"><field name="name">Provisions pour dépréciation de matériel en cours</field><field name="code">2949</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_294" /></record>
+<record id="pcg_295" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS</field><field name="code">295</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2951" model="account.account.template"><field name="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations incorporelles</field><field name="code">2951</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_295" /></record>
+<record id="pcg_2952" model="account.account.template"><field name="name">Provisions pour dépréciation des avances et acomptes versés sur immobilisations corporelles</field><field name="code">2952</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_295" /></record>
+<record id="pcg_296" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES TITRES DE PARTICIPATION</field><field name="code">296</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2961" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans des sociétés sous contrôle exclusif</field><field name="code">2961</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_2962" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans les sociétés sous contrôle conjoint</field><field name="code">2962</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_2963" model="account.account.template"><field name="name">Provisions pour dépréciation des titres de participation dans les sociétés conférant une influence notable</field><field name="code">2963</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_2965" model="account.account.template"><field name="name">Provisions pour dépréciation des participations dans des organismes professionnels</field><field name="code">2965</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_2966" model="account.account.template"><field name="name">Provisions pour dépréciation des parts dans des GIE</field><field name="code">2966</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_2968" model="account.account.template"><field name="name">Provisions pour dépréciation des autres titres de participation</field><field name="code">2968</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_296" /></record>
+<record id="pcg_297" model="account.account.template"><field name="name">PROVISIONS POUR DÉPRÉCIATION DES AUTRES IMMOBILISATIONS FINANCIÈRES</field><field name="code">297</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_29" /></record>
+<record id="pcg_2971" model="account.account.template"><field name="name">Provisions pour dépréciation des prêts et créances non commerciales</field><field name="code">2971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2972" model="account.account.template"><field name="name">Provisions pour dépréciation des prêts au personnel</field><field name="code">2972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2973" model="account.account.template"><field name="name">Provisions pour dépréciation des créances sur l'Etat</field><field name="code">2973</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2974" model="account.account.template"><field name="name">Provisions pour dépréciation des titres immobilisés</field><field name="code">2974</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2975" model="account.account.template"><field name="name">Provisions pour dépréciation des dépôts et cautionnements versés</field><field name="code">2975</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2977" model="account.account.template"><field name="name">Provisions pour dépréciation des créances rattachées à des participations et avances à des GIE</field><field name="code">2977</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_2978" model="account.account.template"><field name="name">Provisions pour dépréciation des créances financières diverses</field><field name="code">2978</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_immobilisations" /><field name="parent_id" ref="pcg_297" /></record>
+<record id="pcg_31" model="account.account.template"><field name="name">MARCHANDISES</field><field name="code">31</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_311" model="account.account.template"><field name="name">MARCHANDISES A</field><field name="code">311</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
+<record id="pcg_3111" model="account.account.template"><field name="name">Marchandises A1</field><field name="code">3111</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_311" /></record>
+<record id="pcg_3112" model="account.account.template"><field name="name">Marchandises A2</field><field name="code">3112</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_311" /></record>
+<record id="pcg_312" model="account.account.template"><field name="name">MARCHANDISES B</field><field name="code">312</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
+<record id="pcg_3121" model="account.account.template"><field name="name">Marchandises B1</field><field name="code">3121</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_312" /></record>
+<record id="pcg_3122" model="account.account.template"><field name="name">Marchandises B2</field><field name="code">3122</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_312" /></record>
+<record id="pcg_318" model="account.account.template"><field name="name">MARCHANDISES HORS ACTIVITÉS ORDINAIRES (H.A.O.)</field><field name="code">318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_31" /></record>
+<record id="pcg_32" model="account.account.template"><field name="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">32</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_321" model="account.account.template"><field name="name">MATIÈRES A</field><field name="code">321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
+<record id="pcg_322" model="account.account.template"><field name="name">MATIÈRES B</field><field name="code">322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
+<record id="pcg_323" model="account.account.template"><field name="name">FOURNITURES (A,B)</field><field name="code">323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_32" /></record>
+<record id="pcg_33" model="account.account.template"><field name="name">AUTRES APPROVISIONNEMENTS</field><field name="code">33</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_331" model="account.account.template"><field name="name">MATIÈRES CONSOMMABLES</field><field name="code">331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_332" model="account.account.template"><field name="name">FOURNITURES D'ATELIER ET D'USINE</field><field name="code">332</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_333" model="account.account.template"><field name="name">FOURNITURES DE MAGASIN</field><field name="code">333</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_334" model="account.account.template"><field name="name">FOURNITURES DE BUREAU</field><field name="code">334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_335" model="account.account.template"><field name="name">EMBALLAGES</field><field name="code">335</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_3351" model="account.account.template"><field name="name">Emballages perdus</field><field name="code">3351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
+<record id="pcg_3352" model="account.account.template"><field name="name">Emballages récupérables non identifiables</field><field name="code">3352</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
+<record id="pcg_3353" model="account.account.template"><field name="name">Emballages à usage mixte</field><field name="code">3353</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
+<record id="pcg_3358" model="account.account.template"><field name="name">Autres emballages</field><field name="code">3358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_335" /></record>
+<record id="pcg_338" model="account.account.template"><field name="name">AUTRES MATIÈRES</field><field name="code">338</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_33" /></record>
+<record id="pcg_34" model="account.account.template"><field name="name">PRODUITS EN COURS</field><field name="code">34</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_341" model="account.account.template"><field name="name">PRODUITS EN COURS</field><field name="code">341</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
+<record id="pcg_3411" model="account.account.template"><field name="name">Produits en cours P1</field><field name="code">3411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_341" /></record>
+<record id="pcg_3412" model="account.account.template"><field name="name">Produits en cours P2</field><field name="code">3412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_341" /></record>
+<record id="pcg_342" model="account.account.template"><field name="name">TRAVAUX EN COURS</field><field name="code">342</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
+<record id="pcg_3421" model="account.account.template"><field name="name">Travaux en cours T1</field><field name="code">3421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_342" /></record>
+<record id="pcg_3422" model="account.account.template"><field name="name">Travaux en cours T2</field><field name="code">3422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_342" /></record>
+<record id="pcg_343" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES EN COURS</field><field name="code">343</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
+<record id="pcg_3431" model="account.account.template"><field name="name">Produits intermédiaires A</field><field name="code">3431</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_343" /></record>
+<record id="pcg_3432" model="account.account.template"><field name="name">Produits intermédiaires B</field><field name="code">3432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_343" /></record>
+<record id="pcg_344" model="account.account.template"><field name="name">PRODUITS RÉSIDUELS EN COURS</field><field name="code">344</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_34" /></record>
+<record id="pcg_3441" model="account.account.template"><field name="name">Produits résiduels A</field><field name="code">3441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_344" /></record>
+<record id="pcg_3442" model="account.account.template"><field name="name">Produits résiduels B</field><field name="code">3442</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_344" /></record>
+<record id="pcg_35" model="account.account.template"><field name="name">SERVICES EN COURS</field><field name="code">35</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_351" model="account.account.template"><field name="name">ÉTUDES EN COURS</field><field name="code">351</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_35" /></record>
+<record id="pcg_3511" model="account.account.template"><field name="name">Études en cours E1</field><field name="code">3511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_351" /></record>
+<record id="pcg_3512" model="account.account.template"><field name="name">Études en cours E2</field><field name="code">3512</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_351" /></record>
+<record id="pcg_352" model="account.account.template"><field name="name">PRESTATIONS DE SERVICES EN COURS</field><field name="code">352</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_35" /></record>
+<record id="pcg_3521" model="account.account.template"><field name="name">Prestations de services S1</field><field name="code">3521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_352" /></record>
+<record id="pcg_3522" model="account.account.template"><field name="name">Prestations de services S2</field><field name="code">3522</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_352" /></record>
+<record id="pcg_36" model="account.account.template"><field name="name">PRODUITS FINIS</field><field name="code">36</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_361" model="account.account.template"><field name="name">PRODUITS FINIS A</field><field name="code">361</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_36" /></record>
+<record id="pcg_362" model="account.account.template"><field name="name">PRODUITS FINIS B</field><field name="code">362</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_36" /></record>
+<record id="pcg_37" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">37</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_371" model="account.account.template"><field name="name">PRODUITS INTERMÉDIAIRES</field><field name="code">371</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_37" /></record>
+<record id="pcg_3711" model="account.account.template"><field name="name">Produits intermédiaires A</field><field name="code">3711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_371" /></record>
+<record id="pcg_3712" model="account.account.template"><field name="name">Produits intermédiaires B</field><field name="code">3712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_371" /></record>
+<record id="pcg_372" model="account.account.template"><field name="name">PRODUITS RÉSIDUELS</field><field name="code">372</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_37" /></record>
+<record id="pcg_3721" model="account.account.template"><field name="name">Déchets</field><field name="code">3721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
+<record id="pcg_3722" model="account.account.template"><field name="name">Rebuts</field><field name="code">3722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
+<record id="pcg_3723" model="account.account.template"><field name="name">Matières de Récupération</field><field name="code">3723</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_372" /></record>
+<record id="pcg_38" model="account.account.template"><field name="name">STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><field name="code">38</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_381" model="account.account.template"><field name="name">MARCHANDISES EN COURS DE ROUTE</field><field name="code">381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_382" model="account.account.template"><field name="name">MATIÈRES PREMIÈRES ET FOURNITURES LIÉES EN COURS DE ROUTE</field><field name="code">382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_383" model="account.account.template"><field name="name">AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE</field><field name="code">383</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_386" model="account.account.template"><field name="name">PRODUITS FINIS EN COURS DE ROUTE</field><field name="code">386</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_387" model="account.account.template"><field name="name">STOCK EN CONSIGNATION OU EN DÉPÔT</field><field name="code">387</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_3871" model="account.account.template"><field name="name">Stock en consignation</field><field name="code">3871</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_387" /></record>
+<record id="pcg_3872" model="account.account.template"><field name="name">Stock en dépôt</field><field name="code">3872</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_387" /></record>
+<record id="pcg_388" model="account.account.template"><field name="name">STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT</field><field name="code">388</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_38" /></record>
+<record id="pcg_39" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS</field><field name="code">39</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_classe_3" /></record>
+<record id="pcg_391" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE MARCHANDISES</field><field name="code">391</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_392" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">392</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_393" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS</field><field name="code">393</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_394" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES PRODUCTIONS EN COURS</field><field name="code">394</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_395" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES SERVICES EN COURS</field><field name="code">395</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_396" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS FINIS</field><field name="code">396</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_397" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">397</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_398" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT</field><field name="code">398</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="parent_id" ref="pcg_39" /></record>
+<record id="pcg_40" model="account.account.template"><field name="name">FOURNISSEURS ET COMPTES RATTACHÉS</field><field name="code">40</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_401" model="account.account.template"><field name="name">FOURNISSEURS, DETTES EN COMPTE</field><field name="code">401</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
+<record id="pcg_4011" model="account.account.template"><field name="name">Fournisseurs</field><field name="code">4011</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
+<record id="pcg_4012" model="account.account.template"><field name="name">Fournisseurs Groupe</field><field name="code">4012</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
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+<record id="pcg_4021" model="account.account.template"><field name="name">Fournisseurs, Effets à payer</field><field name="code">4021</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
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+<record id="pcg_4023" model="account.account.template"><field name="name">Fournisseurs sous-traitants, Effets à payer</field><field name="code">4023</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
+<record id="pcg_408" model="account.account.template"><field name="name">FOURNISSEURS, FACTURES NON PARVENUES</field><field name="code">408</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
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+<record id="pcg_4112" model="account.account.template"><field name="name">Clients - Groupe</field><field name="code">4112</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4114" model="account.account.template"><field name="name">Clients, État et Collectivités publiques</field><field name="code">4114</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4115" model="account.account.template"><field name="name">Clients, organismes internationaux</field><field name="code">4115</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4117" model="account.account.template"><field name="name">Client, retenues de garantie</field><field name="code">4117</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4118" model="account.account.template"><field name="name">Clients, dégrèvement de Taxes sur la Valeur Ajoutée (T.V.A.)</field><field name="code">4118</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_412" model="account.account.template"><field name="name">CLIENTS, ÉFFETS À RECEVOIR EN PORTEFEUILLE</field><field name="code">412</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4121" model="account.account.template"><field name="name">Clients, Effets à recevoir</field><field name="code">4121</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
+<record id="pcg_4122" model="account.account.template"><field name="name">Clients - Groupe, Effets à recevoir</field><field name="code">4122</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
+<record id="pcg_4124" model="account.account.template"><field name="name">État et Collectivités publiques, Effets à recevoir</field><field name="code">4124</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
+<record id="pcg_4125" model="account.account.template"><field name="name">Organismes Internationaux, Effets à recevoir</field><field name="code">4125</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_412" /></record>
+<record id="pcg_414" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><field name="code">414</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4141" model="account.account.template"><field name="name">Créances en compte</field><field name="code">4141</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_414" /></record>
+<record id="pcg_4142" model="account.account.template"><field name="name">Effets à recevoir</field><field name="code">4142</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_414" /></record>
+<record id="pcg_415" model="account.account.template"><field name="name">CLIENTS, ÉFFETS ESCOMPTÉS NON ÉCHUS</field><field name="code">415</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_416" model="account.account.template"><field name="name">CRÉANCES CLIENTS LITIGIEUSES OU DOUTEUSES</field><field name="code">416</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4161" model="account.account.template"><field name="name">Créances litigieuses</field><field name="code">4161</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_416" /></record>
+<record id="pcg_4162" model="account.account.template"><field name="name">Créances douteuses</field><field name="code">4162</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_416" /></record>
+<record id="pcg_418" model="account.account.template"><field name="name">CLIENTS, PRODUITS À RECEVOIR</field><field name="code">418</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4181" model="account.account.template"><field name="name">Clients, factures à établir</field><field name="code">4181</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_418" /></record>
+<record id="pcg_4186" model="account.account.template"><field name="name">Clients, intérêts courus</field><field name="code">4186</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_418" /></record>
+<record id="pcg_419" model="account.account.template"><field name="name">CLIENTS CRÉDITEURS</field><field name="code">419</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4191" model="account.account.template"><field name="name">Clients, avances et acomptes reçus</field><field name="code">4191</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
+<record id="pcg_4192" model="account.account.template"><field name="name">Clients - Groupe, avances et acomptes reçus</field><field name="code">4192</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
+<record id="pcg_4194" model="account.account.template"><field name="name">Clients, dettes pour emballages et matériels consignés</field><field name="code">4194</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
+<record id="pcg_4198" model="account.account.template"><field name="name">Rabais, Remises, Ristournes et autres avoirs à accorder</field><field name="code">4198</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_419" /></record>
+<record id="pcg_42" model="account.account.template"><field name="name">PERSONNEL</field><field name="code">42</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_421" model="account.account.template"><field name="name">PERSONNEL, AVANCES ET ACOMPTES</field><field name="code">421</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_4211" model="account.account.template"><field name="name">Personnel, avances</field><field name="code">4211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
+<record id="pcg_4212" model="account.account.template"><field name="name">Personnel, acomptes</field><field name="code">4212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
+<record id="pcg_4213" model="account.account.template"><field name="name">Frais avancés et fournitures au personnel</field><field name="code">4213</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_421" /></record>
+<record id="pcg_422" model="account.account.template"><field name="name">PERSONNEL, RÉMUNÉRATIONS DUES</field><field name="code">422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_423" model="account.account.template"><field name="name">PERSONNEL, OPPOSITIONS, SAISIES-ARRÊTS</field><field name="code">423</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_4231" model="account.account.template"><field name="name">Personnel, oppositions</field><field name="code">4231</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
+<record id="pcg_4232" model="account.account.template"><field name="name">Personnel, saisies-arrêts</field><field name="code">4232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
+<record id="pcg_4233" model="account.account.template"><field name="name">Personnel, avis à tiers détenteur</field><field name="code">4233</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_423" /></record>
+<record id="pcg_424" model="account.account.template"><field name="name">PERSONNEL, OEUVRES SOCIALES INTERNES</field><field name="code">424</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_4241" model="account.account.template"><field name="name">Assistance médicale</field><field name="code">4241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
+<record id="pcg_4242" model="account.account.template"><field name="name">Allocations familiales</field><field name="code">4242</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
+<record id="pcg_4245" model="account.account.template"><field name="name">Organismes sociaux rattachés à l'entreprise</field><field name="code">4245</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
+<record id="pcg_4248" model="account.account.template"><field name="name">Autres oeuvres sociales internes</field><field name="code">4248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_424" /></record>
+<record id="pcg_425" model="account.account.template"><field name="name">REPRÉSENTANTS DU PERSONNEL</field><field name="code">425</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_4251" model="account.account.template"><field name="name">Délégués du personnel</field><field name="code">4251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
+<record id="pcg_4252" model="account.account.template"><field name="name">Syndicats et Comités d'entreprises, d'Établissement</field><field name="code">4252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
+<record id="pcg_4258" model="account.account.template"><field name="name">Autres représentants du personnel</field><field name="code">4258</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_425" /></record>
+<record id="pcg_426" model="account.account.template"><field name="name">PERSONNEL, PARTICIPATION AUX BÉNÉFICES</field><field name="code">426</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_427" model="account.account.template"><field name="name">PERSONNEL – DÉPÔTS</field><field name="code">427</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_428" model="account.account.template"><field name="name">PERSONNEL, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">428</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_42" /></record>
+<record id="pcg_4281" model="account.account.template"><field name="name">Dettes provisionnées pour congés à payer</field><field name="code">4281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
+<record id="pcg_4286" model="account.account.template"><field name="name">Autres Charges à payer</field><field name="code">4286</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
+<record id="pcg_4287" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4287</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_428" /></record>
+<record id="pcg_43" model="account.account.template"><field name="name">ORGANISMES SOCIAUX</field><field name="code">43</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_431" model="account.account.template"><field name="name">SÉCURITÉ SOCIALE</field><field name="code">431</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
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+<record id="pcg_4312" model="account.account.template"><field name="name">Accidents de travail</field><field name="code">4312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4313" model="account.account.template"><field name="name">Caisse de retraite obligatoire</field><field name="code">4313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4314" model="account.account.template"><field name="name">Caisse de retraite facultative</field><field name="code">4314</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4318" model="account.account.template"><field name="name">Autres cotisations sociales</field><field name="code">4318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_432" model="account.account.template"><field name="name">CAISSES DE RETRAITE COMPLÉMENTAIRE</field><field name="code">432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
+<record id="pcg_433" model="account.account.template"><field name="name">AUTRES ORGANISMES SOCIAUX</field><field name="code">433</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
+<record id="pcg_4331" model="account.account.template"><field name="name">Mutuelle</field><field name="code">4331</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
+<record id="pcg_4334" model="account.account.template"><field name="name">T.V.A. facturée sur production livrée à soi-même</field><field name="code">4334</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
+<record id="pcg_4335" model="account.account.template"><field name="name">T.V.A. sur factures à établir</field><field name="code">4335</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_433" /></record>
+<record id="pcg_438" model="account.account.template"><field name="name">ORGANISMES SOCIAUX, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">438</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
+<record id="pcg_4381" model="account.account.template"><field name="name">Charges sociales sur gratifications à payer</field><field name="code">4381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
+<record id="pcg_4382" model="account.account.template"><field name="name">Charges sociales sur congés à payer</field><field name="code">4382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
+<record id="pcg_4386" model="account.account.template"><field name="name">Autres charges à payer</field><field name="code">4386</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
+<record id="pcg_4387" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4387</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_438" /></record>
+<record id="pcg_44" model="account.account.template"><field name="name">ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><field name="code">44</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_441" model="account.account.template"><field name="name">ÉTAT, IMPÔT SUR LES BÉNÉFICES</field><field name="code">441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_442" model="account.account.template"><field name="name">ÉTAT, AUTRES IMPÔTS ET TAXES</field><field name="code">442</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4421" model="account.account.template"><field name="name">Impôts et taxes d'Etat</field><field name="code">4421</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_4422" model="account.account.template"><field name="name">Impôts et taxes pour les collectivités publiques</field><field name="code">4422</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_4423" model="account.account.template"><field name="name">Impôts et taxes recouvrables sur des obligataires</field><field name="code">4423</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_4424" model="account.account.template"><field name="name">Impôts et taxes recouvrables sur des associés</field><field name="code">4424</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_4426" model="account.account.template"><field name="name">Droits de douane</field><field name="code">4426</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_4428" model="account.account.template"><field name="name">Autres impôts et taxes</field><field name="code">4428</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_442" /></record>
+<record id="pcg_443" model="account.account.template"><field name="name">ÉTAT, T.V.A. FACTURÉE</field><field name="code">443</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4431" model="account.account.template"><field name="name">T.V.A. facturée sur ventes</field><field name="code">4431</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
+<record id="pcg_4432" model="account.account.template"><field name="name">T.V.A. facturée sur prestations de services</field><field name="code">4432</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
+<record id="pcg_4433" model="account.account.template"><field name="name">T.V.A. facturée sur travaux</field><field name="code">4433</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_443" /></record>
+<record id="pcg_444" model="account.account.template"><field name="name">ÉTAT, T.V.A. DUE OU CRÉDIT DE T.V.A.</field><field name="code">444</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4441" model="account.account.template"><field name="name">État, T.V.A. due</field><field name="code">4441</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_444" /></record>
+<record id="pcg_4449" model="account.account.template"><field name="name">État, crédit de T.V.A. à reporter</field><field name="code">4449</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_444" /></record>
+<record id="pcg_445" model="account.account.template"><field name="name">ÉTAT, T.V.A. RÉCUPÉRABLE</field><field name="code">445</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4451" model="account.account.template"><field name="name">T.V.A. récupérable sur immobilisations</field><field name="code">4451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_4452" model="account.account.template"><field name="name">T.V.A. récupérable sur achats</field><field name="code">4452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_4453" model="account.account.template"><field name="name">T.V.A. récupérable sur transport</field><field name="code">4453</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_4454" model="account.account.template"><field name="name">T.V.A. récupérable sur services extérieurs et autres charges</field><field name="code">4454</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_4455" model="account.account.template"><field name="name">T.V.A. récupérable sur factures non parvenues</field><field name="code">4455</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_4456" model="account.account.template"><field name="name">T.V.A. transférée par d'autres entreprises</field><field name="code">4456</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_445" /></record>
+<record id="pcg_446" model="account.account.template"><field name="name">ÉTAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES</field><field name="code">446</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_447" model="account.account.template"><field name="name">ÉTAT, IMPÔTS RETENUS À LA SOURCE</field><field name="code">447</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4471" model="account.account.template"><field name="name">Impôt Général sur le revenu</field><field name="code">4471</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
+<record id="pcg_4472" model="account.account.template"><field name="name">Impôts sur salaires</field><field name="code">4472</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
+<record id="pcg_4473" model="account.account.template"><field name="name">Contribution nationale</field><field name="code">4473</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
+<record id="pcg_4474" model="account.account.template"><field name="name">Contribution nationale de solidarité</field><field name="code">4474</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
+<record id="pcg_4478" model="account.account.template"><field name="name">Autres impôts et contributions</field><field name="code">4478</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_447" /></record>
+<record id="pcg_448" model="account.account.template"><field name="name">ÉTAT, CHARGES À PAYER ET PRODUITS À RECEVOIR</field><field name="code">448</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4486" model="account.account.template"><field name="name">Charges à payer</field><field name="code">4486</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_tax" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_448" /></record>
+<record id="pcg_4487" model="account.account.template"><field name="name">Produits à recevoir</field><field name="code">4487</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_448" /></record>
+<record id="pcg_449" model="account.account.template"><field name="name">ÉTAT, CRÉANCES ET DETTES DIVERSES</field><field name="code">449</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_44" /></record>
+<record id="pcg_4491" model="account.account.template"><field name="name">État, obligations cautionnées</field><field name="code">4491</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4492" model="account.account.template"><field name="name">État, avances et acomptes versés sur impôts</field><field name="code">4492</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4493" model="account.account.template"><field name="name">État, fonds de dotation à recevoir</field><field name="code">4493</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4494" model="account.account.template"><field name="name">État, subventions d'équipement à recevoir</field><field name="code">4494</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4495" model="account.account.template"><field name="name">État, subventions d'exploitation à recevoir</field><field name="code">4495</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4496" model="account.account.template"><field name="name">État, subventions d'équilibre à recevoir</field><field name="code">4496</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_4499" model="account.account.template"><field name="name">État, fonds réglementé provisionné</field><field name="code">4499</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_449" /></record>
+<record id="pcg_45" model="account.account.template"><field name="name">ORGANISMES INTERNATIONAUX</field><field name="code">45</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_451" model="account.account.template"><field name="name">OPÉRATIONS AVEC LES ORGANISMES AFRICAINS</field><field name="code">451</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_special" /><field name="parent_id" ref="pcg_45" /></record>
+<record id="pcg_452" model="account.account.template"><field name="name">OPÉRATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX</field><field name="code">452</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_45" /></record>
+<record id="pcg_458" model="account.account.template"><field name="name">ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS À RECEVOIR</field><field name="code">458</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_45" /></record>
+<record id="pcg_4581" model="account.account.template"><field name="name">Organismes internationaux, fonds de dotation à recevoir</field><field name="code">4581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_458" /></record>
+<record id="pcg_4582" model="account.account.template"><field name="name">Organismes internationaux, subventions à recevoir</field><field name="code">4582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_458" /></record>
+<record id="pcg_46" model="account.account.template"><field name="name">ASSOCIÉS ET GROUPE</field><field name="code">46</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_461" model="account.account.template"><field name="name">ASSOCIÉS, OPÉRATIONS SUR LE CAPITAL</field><field name="code">461</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_4611" model="account.account.template"><field name="name">Associés apports en nature</field><field name="code">4611</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4612" model="account.account.template"><field name="name">Associés apports en numéraire</field><field name="code">4612</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4613" model="account.account.template"><field name="name">Actionnaires, capital souscrit appelé non versé</field><field name="code">4613</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4614" model="account.account.template"><field name="name">Associés, capital appelé non versé</field><field name="code">4614</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4615" model="account.account.template"><field name="name">Associés, versements reçus sur augmentation de capital</field><field name="code">4615</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4616" model="account.account.template"><field name="name">Associés, versements anticipés</field><field name="code">4616</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4617" model="account.account.template"><field name="name">Actionnaires défaillants</field><field name="code">4617</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4618" model="account.account.template"><field name="name">Associés, autres apports</field><field name="code">4618</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_4619" model="account.account.template"><field name="name">Associés, capital à rembourser</field><field name="code">4619</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_461" /></record>
+<record id="pcg_462" model="account.account.template"><field name="name">ASSOCIÉS, COMPTES COURANTS</field><field name="code">462</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_4621" model="account.account.template"><field name="name">Principal</field><field name="code">4621</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_462" /></record>
+<record id="pcg_4626" model="account.account.template"><field name="name">Intérêts courus</field><field name="code">4626</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_462" /></record>
+<record id="pcg_463" model="account.account.template"><field name="name">ASSOCIÉS, OPÉRATIONS FAITES EN COMMUN</field><field name="code">463</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_465" model="account.account.template"><field name="name">ASSOCIÉS, DIVIDENDES À PAYER</field><field name="code">465</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_466" model="account.account.template"><field name="name">GROUPE, COMPTES COURANTS</field><field name="code">466</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_467" model="account.account.template"><field name="name">ACTIONNAIRES, RESTANT DÛ SUR CAPITAL APPELÉ</field><field name="code">467</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_46" /></record>
+<record id="pcg_47" model="account.account.template"><field name="name">DÉBITEURS ET CRÉDITEURS DIVERS</field><field name="code">47</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_471" model="account.account.template"><field name="name">COMPTES D'ATTENTE</field><field name="code">471</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_4711" model="account.account.template"><field name="name">Débiteurs divers</field><field name="code">4711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_471" /></record>
+<record id="pcg_4712" model="account.account.template"><field name="name">Créditeurs divers</field><field name="code">4712</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_471" /></record>
+<record id="pcg_472" model="account.account.template"><field name="name">VERSEMENTS RESTANT À EFFECTUER SUR TITRES NON LIBÉRÉS</field><field name="code">472</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_4726" model="account.account.template"><field name="name">Titres de participation</field><field name="code">4726</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
+<record id="pcg_4727" model="account.account.template"><field name="name">Titres immobilisés</field><field name="code">4727</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
+<record id="pcg_4728" model="account.account.template"><field name="name">Titres de placement</field><field name="code">4728</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_472" /></record>
+<record id="pcg_474" model="account.account.template"><field name="name">RÉPARTITION PÉRIODIQUE DES CHARGES ET DES PRODUITS</field><field name="code">474</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_4746" model="account.account.template"><field name="name">Charges</field><field name="code">4746</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_474" /></record>
+<record id="pcg_4747" model="account.account.template"><field name="name">Produits</field><field name="code">4747</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_474" /></record>
+<record id="pcg_475" model="account.account.template"><field name="name">CRÉANCES SUR TRAVAUX NON ENCORE FACTURABLES</field><field name="code">475</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_476" model="account.account.template"><field name="name">CHARGES CONSTATÉES D'AVANCE</field><field name="code">476</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_477" model="account.account.template"><field name="name">PRODUITS CONSTATÉS D'AVANCE</field><field name="code">477</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_478" model="account.account.template"><field name="name">ÉCARTS DE CONVERSION - ACTIF</field><field name="code">478</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_4781" model="account.account.template"><field name="name">Diminution des créances</field><field name="code">4781</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
+<record id="pcg_4782" model="account.account.template"><field name="name">Augmentation des dettes</field><field name="code">4782</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
+<record id="pcg_4788" model="account.account.template"><field name="name">Différences compensées par couverture de change</field><field name="code">4788</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_478" /></record>
+<record id="pcg_479" model="account.account.template"><field name="name">ÉCARTS DE CONVERSION - PASSIF</field><field name="code">479</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_47" /></record>
+<record id="pcg_4791" model="account.account.template"><field name="name">Augmentation des créances</field><field name="code">4791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
+<record id="pcg_4792" model="account.account.template"><field name="name">Diminution des dettes</field><field name="code">4792</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
+<record id="pcg_4798" model="account.account.template"><field name="name">Différences compensées par couverture de change</field><field name="code">4798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_479" /></record>
+<record id="pcg_48" model="account.account.template"><field name="name">CRÉANCES ET DETTES HORS ACTIVITÉS ORDINAIRES (HAO)</field><field name="code">48</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_481" model="account.account.template"><field name="name">FOURNISSEURS D'INVESTISSEMENTS</field><field name="code">481</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_4811" model="account.account.template"><field name="name">Immobilisations incorporelles</field><field name="code">4811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
+<record id="pcg_4812" model="account.account.template"><field name="name">Immobilisations corporelles</field><field name="code">4812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
+<record id="pcg_4817" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">4817</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
+<record id="pcg_4818" model="account.account.template"><field name="name">Factures non parvenues</field><field name="code">4818</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_481" /></record>
+<record id="pcg_482" model="account.account.template"><field name="name">FOURNISSEURS D'INVESTISSEMENTS, EFFETS À PAYER</field><field name="code">482</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_483" model="account.account.template"><field name="name">DETTES SUR ACQUISITION DE TITRES DE PLACEMENT</field><field name="code">483</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_484" model="account.account.template"><field name="name">AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)</field><field name="code">484</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_485" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS D'IMMOBILISATIONS</field><field name="code">485</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_4851" model="account.account.template"><field name="name">En compte</field><field name="code">4851</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
+<record id="pcg_4852" model="account.account.template"><field name="name">Effets à recevoir</field><field name="code">4852</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
+<record id="pcg_4857" model="account.account.template"><field name="name">Retenues de garantie</field><field name="code">4857</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
+<record id="pcg_4858" model="account.account.template"><field name="name">Factures à établir</field><field name="code">4858</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_485" /></record>
+<record id="pcg_486" model="account.account.template"><field name="name">CRÉANCES SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">486</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_488" model="account.account.template"><field name="name">AUTRES CRÉANCES HORS ACTIVITÉS ORDINAIRES (H.A.O.)</field><field name="code">488</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_48" /></record>
+<record id="pcg_49" model="account.account.template"><field name="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS (TIERS)</field><field name="code">49</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_view" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_490" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES FOURNISSEURS</field><field name="code">490</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_491" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES CLIENTS</field><field name="code">491</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_4911" model="account.account.template"><field name="name">Créances litigieuses</field><field name="code">4911</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_491" /></record>
+<record id="pcg_4912" model="account.account.template"><field name="name">Créances douteuses</field><field name="code">4912</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_491" /></record>
+<record id="pcg_492" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES PERSONNEL</field><field name="code">492</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_493" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES SOCIAUX</field><field name="code">493</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_494" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ÉTAT ET COLLECTIVITÉS PUBLIQUES</field><field name="code">494</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_495" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ORGANISMES INTERNATIONAUX</field><field name="code">495</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_496" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ASSOCIÉS ET GROUPE</field><field name="code">496</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_4962" model="account.account.template"><field name="name">Associés, comptes courants</field><field name="code">4962</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
+<record id="pcg_4963" model="account.account.template"><field name="name">Associés, opérations faites en commun</field><field name="code">4963</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
+<record id="pcg_4966" model="account.account.template"><field name="name">Groupe, comptes courants</field><field name="code">4966</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_496" /></record>
+<record id="pcg_497" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES DÉBITEURS DIVERS</field><field name="code">497</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_498" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES DE CRÉANCES H.A.O.</field><field name="code">498</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_4981" model="account.account.template"><field name="name">Créances sur cessions d'immobilisations</field><field name="code">4981</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
+<record id="pcg_4982" model="account.account.template"><field name="name">Créances sur cessions de titres de placement</field><field name="code">4982</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
+<record id="pcg_4983" model="account.account.template"><field name="name">Autres créances H.A.O.</field><field name="code">4983</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_498" /></record>
+<record id="pcg_499" model="account.account.template"><field name="name">RISQUES PROVISIONNÉS</field><field name="code">499</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_49" /></record>
+<record id="pcg_4991" model="account.account.template"><field name="name">Sur opérations d'exploitation</field><field name="code">4991</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_499" /></record>
+<record id="pcg_4998" model="account.account.template"><field name="name">Sur opérations H.A.O.</field><field name="code">4998</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_499" /></record>
+<record id="pcg_50" model="account.account.template"><field name="name">TITRES DE PLACEMENT</field><field name="code">50</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_501" model="account.account.template"><field name="name">TITRES DU TRÉSOR ET BONS DE CAISSE À COURT TERME</field><field name="code">501</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_5011" model="account.account.template"><field name="name">Titres du Trésor à court terme</field><field name="code">5011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
+<record id="pcg_5012" model="account.account.template"><field name="name">Titres d'organismes financiers</field><field name="code">5012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
+<record id="pcg_5013" model="account.account.template"><field name="name">Bons de caisse à court terme</field><field name="code">5013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_501" /></record>
+<record id="pcg_502" model="account.account.template"><field name="name">ACTIONS</field><field name="code">502</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_5021" model="account.account.template"><field name="name">Actions propres</field><field name="code">5021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
+<record id="pcg_5022" model="account.account.template"><field name="name">Actions cotées</field><field name="code">5022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
+<record id="pcg_5023" model="account.account.template"><field name="name">Actions non cotées</field><field name="code">5023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
+<record id="pcg_5024" model="account.account.template"><field name="name">Actions démembrées (certificats d'investissement ; droits de vote)</field><field name="code">5024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
+<record id="pcg_5025" model="account.account.template"><field name="name">Autres titres conférant un droit de propriété</field><field name="code">5025</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_502" /></record>
+<record id="pcg_503" model="account.account.template"><field name="name">OBLIGATIONS</field><field name="code">503</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_5031" model="account.account.template"><field name="name">Obligations émises par la société et rachetées par elle</field><field name="code">5031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
+<record id="pcg_5032" model="account.account.template"><field name="name">Obligations cotées</field><field name="code">5032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
+<record id="pcg_5033" model="account.account.template"><field name="name">Obligations non cotées</field><field name="code">5033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
+<record id="pcg_5035" model="account.account.template"><field name="name">Autres titres conférant un droit de créance</field><field name="code">5035</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_503" /></record>
+<record id="pcg_504" model="account.account.template"><field name="name">BONS DE SOUSCRIPTION</field><field name="code">504</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_5042" model="account.account.template"><field name="name">Bons de souscription d'actions</field><field name="code">5042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_504" /></record>
+<record id="pcg_5043" model="account.account.template"><field name="name">Bons de souscription d'obligations</field><field name="code">5043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_504" /></record>
+<record id="pcg_505" model="account.account.template"><field name="name">TITRES NÉGOCIABLES HORS REGION</field><field name="code">505</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_506" model="account.account.template"><field name="name">INTÉRÊTS COURUS</field><field name="code">506</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_5061" model="account.account.template"><field name="name">Titres du Trésor et bons de caisse à court terme</field><field name="code">5061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
+<record id="pcg_5062" model="account.account.template"><field name="name">Actions</field><field name="code">5062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
+<record id="pcg_5063" model="account.account.template"><field name="name">Obligations</field><field name="code">5063</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_506" /></record>
+<record id="pcg_508" model="account.account.template"><field name="name">AUTRES VALEURS ASSIMILÉES</field><field name="code">508</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_50" /></record>
+<record id="pcg_51" model="account.account.template"><field name="name">VALEURS À ENCAISSER</field><field name="code">51</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_511" model="account.account.template"><field name="name">EFFETS À ENCAISSER</field><field name="code">511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_512" model="account.account.template"><field name="name">EFFETS À L'ENCAISSEMENT</field><field name="code">512</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_513" model="account.account.template"><field name="name">CHÈQUES À ENCAISSER</field><field name="code">513</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_514" model="account.account.template"><field name="name">CHÈQUES À L'ENCAISSEMENT</field><field name="code">514</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_515" model="account.account.template"><field name="name">CARTES DE CRÉDIT À ENCAISSER</field><field name="code">515</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_518" model="account.account.template"><field name="name">AUTRES VALEURS À L'ENCAISSEMENT</field><field name="code">518</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_51" /></record>
+<record id="pcg_5181" model="account.account.template"><field name="name">Warrants</field><field name="code">5181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
+<record id="pcg_5182" model="account.account.template"><field name="name">Billets de fonds</field><field name="code">5182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
+<record id="pcg_5185" model="account.account.template"><field name="name">Chèques de voyage</field><field name="code">5185</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
+<record id="pcg_5186" model="account.account.template"><field name="name">Coupons échus</field><field name="code">5186</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
+<record id="pcg_5187" model="account.account.template"><field name="name">Intérêts échus des obligations</field><field name="code">5187</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_518" /></record>
+<record id="pcg_52" model="account.account.template"><field name="name">BANQUES</field><field name="code">52</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_521" model="account.account.template"><field name="name">BANQUES LOCALES</field><field name="code">521</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
+<record id="pcg_5211" model="account.account.template"><field name="name">BANQUES X</field><field name="code">5211</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_521" /></record>
+<record id="pcg_5212" model="account.account.template"><field name="name">BANQUE Y</field><field name="code">5212</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_521" /></record>
+<record id="pcg_522" model="account.account.template"><field name="name">BANQUES AUTRES ÉTATS REGION</field><field name="code">522</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
+<record id="pcg_523" model="account.account.template"><field name="name">BANQUES AUTRES ETATS ZONE MONETAIRE</field><field name="code">523</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
+<record id="pcg_524" model="account.account.template"><field name="name">BANQUES HORS ZONE MONETAIRE</field><field name="code">524</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
+<record id="pcg_526" model="account.account.template"><field name="name">BANQUES, INTERETS COURUS</field><field name="code">526</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_52" /></record>
+<record id="pcg_53" model="account.account.template"><field name="name">ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><field name="code">53</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_531" model="account.account.template"><field name="name">CHÈQUES POSTAUX</field><field name="code">531</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
+<record id="pcg_532" model="account.account.template"><field name="name">TRÉSOR</field><field name="code">532</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
+<record id="pcg_533" model="account.account.template"><field name="name">SOCIÉTÉS DE GESTION ET D'INTERMÉDIATION (S.G.I.)</field><field name="code">533</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
+<record id="pcg_536" model="account.account.template"><field name="name">ETABLISSEMENTS FINANCIERS, INTERETS COURUS</field><field name="code">536</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
+<record id="pcg_538" model="account.account.template"><field name="name">AUTRES ORGANISMES FINANCIERS</field><field name="code">538</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_53" /></record>
+<record id="pcg_54" model="account.account.template"><field name="name">INSTRUMENTS DE TRÉSORERIE</field><field name="code">54</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_541" model="account.account.template"><field name="name">OPTIONS DE TAUX D'INTÉRÊT</field><field name="code">541</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
+<record id="pcg_542" model="account.account.template"><field name="name">OPTIONS DE TAUX DE CHANGE</field><field name="code">542</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
+<record id="pcg_543" model="account.account.template"><field name="name">OPTIONS DE TAUX BOURSIERS</field><field name="code">543</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
+<record id="pcg_544" model="account.account.template"><field name="name">INSTRUMENTS DE MARCHÉS À TERME</field><field name="code">544</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
+<record id="pcg_545" model="account.account.template"><field name="name">AVOIRS D'OR ET AUTRES MÉTAUX PRÉCIEUX ()</field><field name="code">545</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_54" /></record>
+<record id="pcg_56" model="account.account.template"><field name="name">BANQUES, CRÉDITS DE TRÉSORERIE ET D'ESCOMPTE</field><field name="code">56</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_561" model="account.account.template"><field name="name">CRÉDITS DE TRÉSORERIE</field><field name="code">561</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
+<record id="pcg_564" model="account.account.template"><field name="name">ESCOMPTE DE CRÉDITS DE CAMPAGNE</field><field name="code">564</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
+<record id="pcg_565" model="account.account.template"><field name="name">ESCOMPTE DE CRÉDITS ORDINAIRES</field><field name="code">565</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
+<record id="pcg_566" model="account.account.template"><field name="name">BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS</field><field name="code">566</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_56" /></record>
+<record id="pcg_57" model="account.account.template"><field name="name">CAISSE</field><field name="code">57</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_571" model="account.account.template"><field name="name">CAISSE SIÈGE SOCIAL</field><field name="code">571</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
+<record id="pcg_5711" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_571" /></record>
+<record id="pcg_5712" model="account.account.template"><field name="name">en devises</field><field name="code">5712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_571" /></record>
+<record id="pcg_572" model="account.account.template"><field name="name">CAISSE SUCCURSALE A</field><field name="code">572</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
+<record id="pcg_5721" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_572" /></record>
+<record id="pcg_5722" model="account.account.template"><field name="name">en devises</field><field name="code">5722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_572" /></record>
+<record id="pcg_573" model="account.account.template"><field name="name">CAISSE SUCCURSALE B</field><field name="code">573</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_57" /></record>
+<record id="pcg_5731" model="account.account.template"><field name="name">en unités monétaires légales</field><field name="code">5731</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_573" /></record>
+<record id="pcg_5732" model="account.account.template"><field name="name">en devises</field><field name="code">5732</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_573" /></record>
+<record id="pcg_58" model="account.account.template"><field name="name">RÉGIES D'AVANCES, ACCRÉDITIFS ET VIREMENTS INTERNES</field><field name="code">58</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_581" model="account.account.template"><field name="name">RÉGIES D'AVANCE</field><field name="code">581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
+<record id="pcg_582" model="account.account.template"><field name="name">ACCRÉDITIFS</field><field name="code">582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
+<record id="pcg_585" model="account.account.template"><field name="name">VIREMENTS DE FONDS</field><field name="code">585</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_58" /></record>
+<record id="pcg_588" model="account.account.template"><field name="name">AUTRES VIREMENTS INTERNES</field><field name="code">588</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_58" /></record>
+<record id="pcg_59" model="account.account.template"><field name="name">DÉPRÉCIATIONS ET RISQUES PROVISIONNÉS</field><field name="code">59</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_classe_5" /></record>
+<record id="pcg_590" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES TITRES DE PLACEMENT</field><field name="code">590</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_591" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES TITRES ET VALEURS À ENCAISSER</field><field name="code">591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_592" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES BANQUES</field><field name="code">592</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_593" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS</field><field name="code">593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_594" model="account.account.template"><field name="name">DÉPRÉCIATIONS DES COMPTES D’INSTRUMENTS DE TRÉSORERIE</field><field name="code">594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_599" model="account.account.template"><field name="name">RISQUES PROVISIONNÉS À CARACTÈRE FINANCIER</field><field name="code">599</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_cash" /><field name="parent_id" ref="pcg_59" /></record>
+<record id="pcg_60" model="account.account.template"><field name="name">ACHATS ET VARIATIONS DE STOCKS</field><field name="code">60</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_601" model="account.account.template"><field name="name">ACHATS DE MARCHANDISES</field><field name="code">601</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6011" model="account.account.template"><field name="name">dans la Région</field><field name="code">6011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
+<record id="pcg_6012" model="account.account.template"><field name="name">hors Région</field><field name="code">6012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
+<record id="pcg_6013" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">6013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
+<record id="pcg_6014" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">6014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
+<record id="pcg_6019" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6019</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_601" /></record>
+<record id="pcg_602" model="account.account.template"><field name="name">ACHATS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES</field><field name="code">602</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6021" model="account.account.template"><field name="name">dans la Région</field><field name="code">6021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
+<record id="pcg_6022" model="account.account.template"><field name="name">hors Région</field><field name="code">6022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
+<record id="pcg_6023" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">6023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
+<record id="pcg_6024" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">6024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
+<record id="pcg_6029" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6029</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_602" /></record>
+<record id="pcg_603" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE BIENS ACHETÉS</field><field name="code">603</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6031" model="account.account.template"><field name="name">Variations des stocks de marchandises</field><field name="code">6031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
+<record id="pcg_6032" model="account.account.template"><field name="name">Variations des stocks de matières premières et fournitures liées</field><field name="code">6032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
+<record id="pcg_6033" model="account.account.template"><field name="name">Variations des stocks d'autres approvisionnements</field><field name="code">6033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_603" /></record>
+<record id="pcg_604" model="account.account.template"><field name="name">ACHATS STOCKÉS DE MATIÈRES ET FOURNITURES CONSOMMABLES</field><field name="code">604</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6041" model="account.account.template"><field name="name">Matières consommables</field><field name="code">6041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6042" model="account.account.template"><field name="name">Matières combustibles</field><field name="code">6042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6043" model="account.account.template"><field name="name">Produits d'entretien</field><field name="code">6043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6044" model="account.account.template"><field name="name">Fournitures d'atelier et d'usine</field><field name="code">6044</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6046" model="account.account.template"><field name="name">Fournitures de magasin</field><field name="code">6046</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6047" model="account.account.template"><field name="name">Fournitures de bureau</field><field name="code">6047</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_6049" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6049</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_604" /></record>
+<record id="pcg_605" model="account.account.template"><field name="name">AUTRES ACHATS</field><field name="code">605</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6051" model="account.account.template"><field name="name">Fournitures non stockables -Eau</field><field name="code">6051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6052" model="account.account.template"><field name="name">Fournitures non stockables - Electricité</field><field name="code">6052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6053" model="account.account.template"><field name="name">Fournitures non stockables – Autres énergies</field><field name="code">6053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6054" model="account.account.template"><field name="name">Fournitures d'entretien non stockables</field><field name="code">6054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6055" model="account.account.template"><field name="name">Fournitures de bureau non stockables</field><field name="code">6055</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6056" model="account.account.template"><field name="name">Achats de petit matériel et outillage</field><field name="code">6056</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6057" model="account.account.template"><field name="name">Achats d'études et prestations de services</field><field name="code">6057</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6058" model="account.account.template"><field name="name">Achats de travaux, matériels et équipements</field><field name="code">6058</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_6059" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6059</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_605" /></record>
+<record id="pcg_608" model="account.account.template"><field name="name">ACHATS D'EMBALLAGES</field><field name="code">608</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_60" /></record>
+<record id="pcg_6081" model="account.account.template"><field name="name">Emballages perdus</field><field name="code">6081</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
+<record id="pcg_6082" model="account.account.template"><field name="name">Emballages récupérables non identifiables</field><field name="code">6082</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
+<record id="pcg_6083" model="account.account.template"><field name="name">Emballages à usage mixte</field><field name="code">6083</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
+<record id="pcg_6089" model="account.account.template"><field name="name">Rabais, Remises et Ristournes obtenus (non ventilés)</field><field name="code">6089</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_608" /></record>
+<record id="pcg_61" model="account.account.template"><field name="name">TRANSPORTS</field><field name="code">61</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_611" model="account.account.template"><field name="name">TRANSPORTS SUR ACHATS()</field><field name="code">611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_612" model="account.account.template"><field name="name">TRANSPORTS SUR VENTES</field><field name="code">612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_613" model="account.account.template"><field name="name">TRANSPORTS POUR LE COMPTE DE TIERS</field><field name="code">613</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_614" model="account.account.template"><field name="name">TRANSPORTS DU PERSONNEL</field><field name="code">614</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_616" model="account.account.template"><field name="name">TRANSPORTS DE PLIS</field><field name="code">616</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_618" model="account.account.template"><field name="name">AUTRES FRAIS DE TRANSPORT</field><field name="code">618</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_61" /></record>
+<record id="pcg_6181" model="account.account.template"><field name="name">Voyages et déplacements</field><field name="code">6181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
+<record id="pcg_6182" model="account.account.template"><field name="name">Transports entre établissements ou chantiers</field><field name="code">6182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
+<record id="pcg_6183" model="account.account.template"><field name="name">Transports administratifs</field><field name="code">6183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_618" /></record>
+<record id="pcg_62" model="account.account.template"><field name="name">SERVICES EXTÉRIEURS A</field><field name="code">62</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_621" model="account.account.template"><field name="name">SOUS-TRAITANCE GÉNÉRALE</field><field name="code">621</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_622" model="account.account.template"><field name="name">LOCATIONS ET CHARGES LOCATIVES</field><field name="code">622</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6221" model="account.account.template"><field name="name">Locations de terrains</field><field name="code">6221</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_6222" model="account.account.template"><field name="name">Locations de bâtiments</field><field name="code">6222</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_6223" model="account.account.template"><field name="name">Locations de matériels et outillages</field><field name="code">6223</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_6224" model="account.account.template"><field name="name">Malis sur emballages</field><field name="code">6224</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_6225" model="account.account.template"><field name="name">Locations d'emballages</field><field name="code">6225</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_6228" model="account.account.template"><field name="name">Locations et charges locatives diverses</field><field name="code">6228</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_622" /></record>
+<record id="pcg_623" model="account.account.template"><field name="name">REDEVANCES DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><field name="code">623</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6232" model="account.account.template"><field name="name">Crédit-bail immobilier</field><field name="code">6232</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
+<record id="pcg_6233" model="account.account.template"><field name="name">Crédit-bail mobilier</field><field name="code">6233</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
+<record id="pcg_6235" model="account.account.template"><field name="name">Contrats assimilés</field><field name="code">6235</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_623" /></record>
+<record id="pcg_624" model="account.account.template"><field name="name">ENTRETIEN, RÉPARATIONS ET MAINTENANCE</field><field name="code">624</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6241" model="account.account.template"><field name="name">Entretien et réparations des biens immobiliers</field><field name="code">6241</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
+<record id="pcg_6242" model="account.account.template"><field name="name">Entretien et réparations des biens mobiliers</field><field name="code">6242</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
+<record id="pcg_6243" model="account.account.template"><field name="name">Maintenance</field><field name="code">6243</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
+<record id="pcg_6248" model="account.account.template"><field name="name">Autres entretiens et réparations</field><field name="code">6248</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_624" /></record>
+<record id="pcg_625" model="account.account.template"><field name="name">PRIMES D'ASSURANCE</field><field name="code">625</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6251" model="account.account.template"><field name="name">Assurances multirisques</field><field name="code">6251</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6252" model="account.account.template"><field name="name">Assurances matériel de transport</field><field name="code">6252</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6253" model="account.account.template"><field name="name">Assurances risques d'exploitation</field><field name="code">6253</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6254" model="account.account.template"><field name="name">Assurances responsabilité du producteur</field><field name="code">6254</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6255" model="account.account.template"><field name="name">Assurances insolvabilité clients</field><field name="code">6255</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6256" model="account.account.template"><field name="name">Assurances transport sur achats</field><field name="code">6256</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6257" model="account.account.template"><field name="name">Assurances transport sur ventes</field><field name="code">6257</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_6258" model="account.account.template"><field name="name">Autres primes d'assurances</field><field name="code">6258</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_625" /></record>
+<record id="pcg_626" model="account.account.template"><field name="name">ÉTUDES, RECHERCHES ET DOCUMENTATION</field><field name="code">626</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6261" model="account.account.template"><field name="name">Études et recherches</field><field name="code">6261</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
+<record id="pcg_6265" model="account.account.template"><field name="name">Documentation générale</field><field name="code">6265</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
+<record id="pcg_6266" model="account.account.template"><field name="name">Documentation technique</field><field name="code">6266</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_626" /></record>
+<record id="pcg_627" model="account.account.template"><field name="name">PUBLICITÉ, PUBLICATIONS, RELATIONS PUBLIQUES</field><field name="code">627</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6271" model="account.account.template"><field name="name">Annonces, insertions</field><field name="code">6271</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6272" model="account.account.template"><field name="name">Catalogues, imprimés publicitaires</field><field name="code">6272</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6273" model="account.account.template"><field name="name">Échantillons</field><field name="code">6273</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6274" model="account.account.template"><field name="name">Foires et expositions</field><field name="code">6274</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6275" model="account.account.template"><field name="name">Publications</field><field name="code">6275</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6276" model="account.account.template"><field name="name">Cadeaux à la clientèle</field><field name="code">6276</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6277" model="account.account.template"><field name="name">Frais de colloques, séminaires, conférences</field><field name="code">6277</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_6278" model="account.account.template"><field name="name">Autres charges de publicité et relations publiques</field><field name="code">6278</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_627" /></record>
+<record id="pcg_628" model="account.account.template"><field name="name">FRAIS DE TÉLÉCOMMUNICATIONS</field><field name="code">628</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_62" /></record>
+<record id="pcg_6281" model="account.account.template"><field name="name">Frais de téléphone</field><field name="code">6281</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
+<record id="pcg_6282" model="account.account.template"><field name="name">Frais de télex</field><field name="code">6282</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
+<record id="pcg_6283" model="account.account.template"><field name="name">Frais de télécopie</field><field name="code">6283</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
+<record id="pcg_6288" model="account.account.template"><field name="name">Autres frais de télécommunications</field><field name="code">6288</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_628" /></record>
+<record id="pcg_63" model="account.account.template"><field name="name">SERVICES EXTÉRIEURS B</field><field name="code">63</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_631" model="account.account.template"><field name="name">FRAIS BANCAIRES</field><field name="code">631</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6311" model="account.account.template"><field name="name">Frais sur titres (achat, vente, garde)</field><field name="code">6311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_6312" model="account.account.template"><field name="name">Frais sur effets</field><field name="code">6312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_6313" model="account.account.template"><field name="name">Location de coffres</field><field name="code">6313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_6315" model="account.account.template"><field name="name">Commissions sur cartes de crédit</field><field name="code">6315</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_6316" model="account.account.template"><field name="name">Frais d'émission d'emprunts</field><field name="code">6316</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_6318" model="account.account.template"><field name="name">Autres frais bancaires</field><field name="code">6318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_631" /></record>
+<record id="pcg_632" model="account.account.template"><field name="name">RÉMUNÉRATIONS D'INTERMÉDIAIRES ET DE CONSEILS</field><field name="code">632</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6321" model="account.account.template"><field name="name">Commissions et courtages sur achats</field><field name="code">6321</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_6322" model="account.account.template"><field name="name">Commissions et courtages sur ventes</field><field name="code">6322</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_6323" model="account.account.template"><field name="name">Rémunérations des transitaires</field><field name="code">6323</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_6324" model="account.account.template"><field name="name">Honoraires</field><field name="code">6324</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_6325" model="account.account.template"><field name="name">Frais d'actes et de contentieux</field><field name="code">6325</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_6328" model="account.account.template"><field name="name">Divers frais</field><field name="code">6328</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_632" /></record>
+<record id="pcg_633" model="account.account.template"><field name="name">FRAIS DE FORMATION DU PERSONNEL</field><field name="code">633</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_634" model="account.account.template"><field name="name">REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES</field><field name="code">634</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6342" model="account.account.template"><field name="name">Redevances pour brevets, licences, concessions et droits similaires</field><field name="code">6342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
+<record id="pcg_6343" model="account.account.template"><field name="name">Redevances pour logiciels</field><field name="code">6343</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
+<record id="pcg_6344" model="account.account.template"><field name="name">Redevances pour marques</field><field name="code">6344</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_634" /></record>
+<record id="pcg_635" model="account.account.template"><field name="name">COTISATIONS</field><field name="code">635</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6351" model="account.account.template"><field name="name">Cotisations</field><field name="code">6351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_635" /></record>
+<record id="pcg_6358" model="account.account.template"><field name="name">Concours divers</field><field name="code">6358</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_635" /></record>
+<record id="pcg_637" model="account.account.template"><field name="name">RÉMUNÉRATIONS DE PERSONNEL EXTÉRIEUR À L'ENTREPRISE</field><field name="code">637</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6371" model="account.account.template"><field name="name">Personnel intérimaire</field><field name="code">6371</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_637" /></record>
+<record id="pcg_6372" model="account.account.template"><field name="name">Personnel détaché ou prêté à l'entreprise</field><field name="code">6372</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_637" /></record>
+<record id="pcg_638" model="account.account.template"><field name="name">AUTRES CHARGES EXTERNES</field><field name="code">638</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_63" /></record>
+<record id="pcg_6381" model="account.account.template"><field name="name">Frais de recrutement du personnel</field><field name="code">6381</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
+<record id="pcg_6382" model="account.account.template"><field name="name">Frais de déménagement</field><field name="code">6382</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
+<record id="pcg_6383" model="account.account.template"><field name="name">Réceptions</field><field name="code">6383</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
+<record id="pcg_6384" model="account.account.template"><field name="name">Missions</field><field name="code">6384</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_638" /></record>
+<record id="pcg_64" model="account.account.template"><field name="name">IMPÔTS ET TAXES</field><field name="code">64</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_641" model="account.account.template"><field name="name">IMPÔTS ET TAXES DIRECTS</field><field name="code">641</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
+<record id="pcg_6411" model="account.account.template"><field name="name">Impôts fonciers et taxes annexes</field><field name="code">6411</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_6412" model="account.account.template"><field name="name">Patentes, licences et taxes annexes</field><field name="code">6412</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_6413" model="account.account.template"><field name="name">Taxes sur appointements et salaires</field><field name="code">6413</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_6414" model="account.account.template"><field name="name">Taxes d'apprentissage</field><field name="code">6414</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_6415" model="account.account.template"><field name="name">Formation professionnelle continue</field><field name="code">6415</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_6418" model="account.account.template"><field name="name">Autres impôts et taxes directs</field><field name="code">6418</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_641" /></record>
+<record id="pcg_645" model="account.account.template"><field name="name">IMPÔTS ET TAXES INDIRECTS</field><field name="code">645</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
+<record id="pcg_646" model="account.account.template"><field name="name">DROITS D'ENREGISTREMENT</field><field name="code">646</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
+<record id="pcg_6461" model="account.account.template"><field name="name">Droits de mutation</field><field name="code">6461</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
+<record id="pcg_6462" model="account.account.template"><field name="name">Droits de timbre</field><field name="code">6462</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
+<record id="pcg_6463" model="account.account.template"><field name="name">Taxes sur les véhicules de société</field><field name="code">6463</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
+<record id="pcg_6464" model="account.account.template"><field name="name">Vignettes</field><field name="code">6464</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
+<record id="pcg_6468" model="account.account.template"><field name="name">Autres droits</field><field name="code">6468</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_646" /></record>
+<record id="pcg_647" model="account.account.template"><field name="name">PÉNALITÉS ET AMENDES FISCALES</field><field name="code">647</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
+<record id="pcg_6471" model="account.account.template"><field name="name">Pénalités d'assiette, impôts directs</field><field name="code">6471</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
+<record id="pcg_6472" model="account.account.template"><field name="name">Pénalités d'assiette, impôts indirects</field><field name="code">6472</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
+<record id="pcg_6473" model="account.account.template"><field name="name">Pénalités de recouvrement, impôts directs</field><field name="code">6473</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
+<record id="pcg_6474" model="account.account.template"><field name="name">Pénalités de recouvrement, impôts indirects</field><field name="code">6474</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
+<record id="pcg_6478" model="account.account.template"><field name="name">Autres amendes pénales et fiscales</field><field name="code">6478</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_647" /></record>
+<record id="pcg_648" model="account.account.template"><field name="name">AUTRES IMPÔTS ET TAXES</field><field name="code">648</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_64" /></record>
+<record id="pcg_65" model="account.account.template"><field name="name">AUTRES CHARGES</field><field name="code">65</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_651" model="account.account.template"><field name="name">PERTES SUR CRÉANCES CLIENTS ET AUTRES DÉBITEURS</field><field name="code">651</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_6511" model="account.account.template"><field name="name">Clients</field><field name="code">6511</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_651" /></record>
+<record id="pcg_6515" model="account.account.template"><field name="name">Autres débiteurs</field><field name="code">6515</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_651" /></record>
+<record id="pcg_652" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><field name="code">652</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_6521" model="account.account.template"><field name="name">Quote-part transférée de bénéfices (comptabilité du gérant)</field><field name="code">6521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_652" /></record>
+<record id="pcg_6525" model="account.account.template"><field name="name">Pertes imputées par transfert (comptabilité des associés non gérants)</field><field name="code">6525</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_652" /></record>
+<record id="pcg_653" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT ANNULÉE SUR EXÉCUTION PARTIELLE DE CONTRATS PLURI-EXERCICES</field><field name="code">653</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_654" model="account.account.template"><field name="name">VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS</field><field name="code">654</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_658" model="account.account.template"><field name="name">CHARGES DIVERSES</field><field name="code">658</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_6581" model="account.account.template"><field name="name">Jetons de présence et autres rémunérations d'administrateurs</field><field name="code">6581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
+<record id="pcg_6582" model="account.account.template"><field name="name">Dons</field><field name="code">6582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
+<record id="pcg_6583" model="account.account.template"><field name="name">Mécénat</field><field name="code">6583</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_658" /></record>
+<record id="pcg_659" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES D'EXPLOITATION</field><field name="code">659</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_65" /></record>
+<record id="pcg_6591" model="account.account.template"><field name="name">sur risques à court terme</field><field name="code">6591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
+<record id="pcg_6593" model="account.account.template"><field name="name">sur stocks</field><field name="code">6593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
+<record id="pcg_6594" model="account.account.template"><field name="name">sur créances</field><field name="code">6594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
+<record id="pcg_6598" model="account.account.template"><field name="name">Autres charges provisionnées</field><field name="code">6598</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_659" /></record>
+<record id="pcg_66" model="account.account.template"><field name="name">CHARGES DE PERSONNEL</field><field name="code">66</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_661" model="account.account.template"><field name="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NATIONAL</field><field name="code">661</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6611" model="account.account.template"><field name="name">Appointements salaires et commissions</field><field name="code">6611</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6612" model="account.account.template"><field name="name">Primes et gratifications</field><field name="code">6612</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6613" model="account.account.template"><field name="name">Congés payés</field><field name="code">6613</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6614" model="account.account.template"><field name="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><field name="code">6614</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6615" model="account.account.template"><field name="name">Indemnités de maladie versées aux travailleurs</field><field name="code">6615</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6616" model="account.account.template"><field name="name">Supplément familial</field><field name="code">6616</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6617" model="account.account.template"><field name="name">Avantages en nature</field><field name="code">6617</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_6618" model="account.account.template"><field name="name">Autres rémunérations directes</field><field name="code">6618</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_661" /></record>
+<record id="pcg_662" model="account.account.template"><field name="name">RÉMUNÉRATIONS DIRECTES VERSÉES AU PERSONNEL NON NATIONAL</field><field name="code">662</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6621" model="account.account.template"><field name="name">Appointements salaires et commissions</field><field name="code">6621</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6622" model="account.account.template"><field name="name">Primes et gratifications</field><field name="code">6622</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6623" model="account.account.template"><field name="name">Congés payés</field><field name="code">6623</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6624" model="account.account.template"><field name="name">Indemnités de préavis, de licenciement et de recherche d'embauche</field><field name="code">6624</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6625" model="account.account.template"><field name="name">Indemnités de maladie versées aux travailleurs</field><field name="code">6625</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6626" model="account.account.template"><field name="name">Supplément familial</field><field name="code">6626</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6627" model="account.account.template"><field name="name">Avantages en nature</field><field name="code">6627</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_6628" model="account.account.template"><field name="name">Autres rémunérations directes</field><field name="code">6628</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_662" /></record>
+<record id="pcg_663" model="account.account.template"><field name="name">INDEMNITÉS FORFAITAIRES VERSÉES AU PERSONNEL</field><field name="code">663</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6631" model="account.account.template"><field name="name">Indemnités de logement</field><field name="code">6631</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
+<record id="pcg_6632" model="account.account.template"><field name="name">Indemnités de représentation</field><field name="code">6632</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
+<record id="pcg_6633" model="account.account.template"><field name="name">Indemnités d'expatriation</field><field name="code">6633</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
+<record id="pcg_6638" model="account.account.template"><field name="name">Autres indemnités et avantages divers</field><field name="code">6638</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_663" /></record>
+<record id="pcg_664" model="account.account.template"><field name="name">CHARGES SOCIALES</field><field name="code">664</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6641" model="account.account.template"><field name="name">Charges sociales sur rémunération du personnel national</field><field name="code">6641</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_664" /></record>
+<record id="pcg_6642" model="account.account.template"><field name="name">Charges sociales sur rémunération du personnel non national</field><field name="code">6642</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_664" /></record>
+<record id="pcg_666" model="account.account.template"><field name="name">RÉMUNÉRATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL</field><field name="code">666</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6661" model="account.account.template"><field name="name">Rémunération du travail de l'exploitant</field><field name="code">6661</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_666" /></record>
+<record id="pcg_6662" model="account.account.template"><field name="name">Charges sociales</field><field name="code">6662</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_666" /></record>
+<record id="pcg_667" model="account.account.template"><field name="name">RÉMUNÉRATION TRANSFÉRÉE DE PERSONNEL EXTÉRIEUR</field><field name="code">667</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6671" model="account.account.template"><field name="name">Personnel intérimaire</field><field name="code">6671</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_667" /></record>
+<record id="pcg_6672" model="account.account.template"><field name="name">Personnel détaché ou prêté à l’entreprise</field><field name="code">6672</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_667" /></record>
+<record id="pcg_668" model="account.account.template"><field name="name">AUTRES CHARGES SOCIALES</field><field name="code">668</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_66" /></record>
+<record id="pcg_6681" model="account.account.template"><field name="name">Versements aux Syndicats et Comités d'entreprise, d'établissement</field><field name="code">6681</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
+<record id="pcg_6682" model="account.account.template"><field name="name">Versements aux Comités d'hygiène et de sécurité</field><field name="code">6682</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
+<record id="pcg_6683" model="account.account.template"><field name="name">Versements aux autres oeuvres sociales</field><field name="code">6683</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
+<record id="pcg_6684" model="account.account.template"><field name="name">Médecine du travail et pharmacie</field><field name="code">6684</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_668" /></record>
+<record id="pcg_67" model="account.account.template"><field name="name">FRAIS FINANCIERS ET CHARGES ASSIMILÉES</field><field name="code">67</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_671" model="account.account.template"><field name="name">INTÉRÊTS DES EMPRUNTS</field><field name="code">671</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_6711" model="account.account.template"><field name="name">Emprunts obligataires</field><field name="code">6711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
+<record id="pcg_6712" model="account.account.template"><field name="name">Emprunts auprès des établissements de crédit</field><field name="code">6712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
+<record id="pcg_6713" model="account.account.template"><field name="name">Dettes liées à des participations</field><field name="code">6713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_671" /></record>
+<record id="pcg_672" model="account.account.template"><field name="name">INTÉRÊTS DANS LOYERS DE CRÉDIT-BAIL ET CONTRATS ASSIMILÉS</field><field name="code">672</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_6721" model="account.account.template"><field name="name">Intérêts dans loyers de crédit-bail immobilier</field><field name="code">6721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
+<record id="pcg_6722" model="account.account.template"><field name="name">Intérêts dans loyers de crédit-bail mobilier</field><field name="code">6722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
+<record id="pcg_6723" model="account.account.template"><field name="name">Intérêts dans loyers des autres contrats</field><field name="code">6723</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_672" /></record>
+<record id="pcg_673" model="account.account.template"><field name="name">ESCOMPTES ACCORDÉS</field><field name="code">673</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_674" model="account.account.template"><field name="name">AUTRES INTÉRÊTS</field><field name="code">674</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_6741" model="account.account.template"><field name="name">Avances reçues et dépôts créditeurs</field><field name="code">6741</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_6742" model="account.account.template"><field name="name">Comptes courants bloqués</field><field name="code">6742</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_6743" model="account.account.template"><field name="name">Intérêts sur obligations cautionnées</field><field name="code">6743</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_6744" model="account.account.template"><field name="name">Intérêts sur dettes commerciales</field><field name="code">6744</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_6745" model="account.account.template"><field name="name">Intérêts bancaires et sur opérations de trésorerie et d’escompte</field><field name="code">6745</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_6748" model="account.account.template"><field name="name">Intérêts sur dettes diverses</field><field name="code">6748</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_674" /></record>
+<record id="pcg_675" model="account.account.template"><field name="name">ESCOMPTES DES EFFETS DE COMMERCE</field><field name="code">675</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_676" model="account.account.template"><field name="name">PERTES DE CHANGE</field><field name="code">676</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_677" model="account.account.template"><field name="name">PERTES SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">677</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_678" model="account.account.template"><field name="name">PERTES SUR RISQUES FINANCIERS</field><field name="code">678</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_6781" model="account.account.template"><field name="name">sur rentes viagères</field><field name="code">6781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
+<record id="pcg_6782" model="account.account.template"><field name="name">sur opérations financières</field><field name="code">6782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
+<record id="pcg_6784" model="account.account.template"><field name="name">sur instruments de trésorerie</field><field name="code">6784</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_678" /></record>
+<record id="pcg_679" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES FINANCIÈRES</field><field name="code">679</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_67" /></record>
+<record id="pcg_6791" model="account.account.template"><field name="name">sur risques financiers</field><field name="code">6791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
+<record id="pcg_6795" model="account.account.template"><field name="name">sur titres de placement</field><field name="code">6795</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
+<record id="pcg_6798" model="account.account.template"><field name="name">Autres charges provisionnées financières</field><field name="code">6798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_679" /></record>
+<record id="pcg_68" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS</field><field name="code">68</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_681" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION</field><field name="code">681</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_68" /></record>
+<record id="pcg_6811" model="account.account.template"><field name="name">Dotations aux amortissements des charges immobilisées</field><field name="code">6811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
+<record id="pcg_6812" model="account.account.template"><field name="name">Dotations aux amortissements des immobilisations incorporelles</field><field name="code">6812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
+<record id="pcg_6813" model="account.account.template"><field name="name">Dotations aux amortissements des immobilisations corporelles</field><field name="code">6813</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_681" /></record>
+<record id="pcg_687" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS À CARACTÈRE FINANCIER</field><field name="code">687</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_68" /></record>
+<record id="pcg_6872" model="account.account.template"><field name="name">Dotations aux amortissements des primes de remboursement des obligations</field><field name="code">6872</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_687" /></record>
+<record id="pcg_6878" model="account.account.template"><field name="name">Autres dotations aux amortissements à caractère financier</field><field name="code">6878</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_687" /></record>
+<record id="pcg_69" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS</field><field name="code">69</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_classe_6" /></record>
+<record id="pcg_691" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS D'EXPLOITATION</field><field name="code">691</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_69" /></record>
+<record id="pcg_6911" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">6911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
+<record id="pcg_6912" model="account.account.template"><field name="name">pour grosses réparations</field><field name="code">6912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
+<record id="pcg_6913" model="account.account.template"><field name="name">pour dépréciation des immobilisations incorporelles</field><field name="code">6913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
+<record id="pcg_6914" model="account.account.template"><field name="name">pour dépréciation des immobilisations corporelles</field><field name="code">6914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_691" /></record>
+<record id="pcg_697" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS FINANCIÈRES</field><field name="code">697</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_69" /></record>
+<record id="pcg_6971" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">6971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_697" /></record>
+<record id="pcg_6972" model="account.account.template"><field name="name">pour dépréciation des immobilisations financières</field><field name="code">6972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_expense" /><field name="parent_id" ref="pcg_697" /></record>
+<record id="pcg_70" model="account.account.template"><field name="name">VENTES</field><field name="code">70</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_701" model="account.account.template"><field name="name">VENTES DE MARCHANDISES</field><field name="code">701</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7011" model="account.account.template"><field name="name">dans la Région</field><field name="code">7011</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
+<record id="pcg_7012" model="account.account.template"><field name="name">hors Région</field><field name="code">7012</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
+<record id="pcg_7013" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7013</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
+<record id="pcg_7014" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7014</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_701" /></record>
+<record id="pcg_702" model="account.account.template"><field name="name">VENTES DE PRODUITS FINIS</field><field name="code">702</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7021" model="account.account.template"><field name="name">dans la Région</field><field name="code">7021</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
+<record id="pcg_7022" model="account.account.template"><field name="name">hors Région</field><field name="code">7022</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
+<record id="pcg_7023" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7023</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
+<record id="pcg_7024" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7024</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_702" /></record>
+<record id="pcg_703" model="account.account.template"><field name="name">VENTES DE PRODUITS INTERMÉDIAIRES</field><field name="code">703</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7031" model="account.account.template"><field name="name">dans la Région</field><field name="code">7031</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
+<record id="pcg_7032" model="account.account.template"><field name="name">hors Région</field><field name="code">7032</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
+<record id="pcg_7033" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7033</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
+<record id="pcg_7034" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7034</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_703" /></record>
+<record id="pcg_704" model="account.account.template"><field name="name">VENTES DE PRODUITS RÉSIDUELS</field><field name="code">704</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7041" model="account.account.template"><field name="name">dans la Région</field><field name="code">7041</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
+<record id="pcg_7042" model="account.account.template"><field name="name">hors Région</field><field name="code">7042</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
+<record id="pcg_7043" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7043</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
+<record id="pcg_7044" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7044</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_704" /></record>
+<record id="pcg_705" model="account.account.template"><field name="name">TRAVAUX FACTURÉS</field><field name="code">705</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7051" model="account.account.template"><field name="name">dans la Région</field><field name="code">7051</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
+<record id="pcg_7052" model="account.account.template"><field name="name">hors Région</field><field name="code">7052</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
+<record id="pcg_7053" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7053</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
+<record id="pcg_7054" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7054</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_705" /></record>
+<record id="pcg_706" model="account.account.template"><field name="name">SERVICES VENDUS</field><field name="code">706</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7061" model="account.account.template"><field name="name">dans la Région</field><field name="code">7061</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
+<record id="pcg_7062" model="account.account.template"><field name="name">hors Région</field><field name="code">7062</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
+<record id="pcg_7063" model="account.account.template"><field name="name">aux entreprises du groupe dans la Région</field><field name="code">7063</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
+<record id="pcg_7064" model="account.account.template"><field name="name">aux entreprises du groupe hors Région</field><field name="code">7064</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_706" /></record>
+<record id="pcg_707" model="account.account.template"><field name="name">PRODUITS ACCESSOIRES</field><field name="code">707</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_70" /></record>
+<record id="pcg_7071" model="account.account.template"><field name="name">Ports, emballages perdus et autres frais facturés</field><field name="code">7071</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7072" model="account.account.template"><field name="name">Commissions et courtages</field><field name="code">7072</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7073" model="account.account.template"><field name="name">Locations</field><field name="code">7073</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7074" model="account.account.template"><field name="name">Bonis sur reprises et cessions d'emballages</field><field name="code">7074</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7075" model="account.account.template"><field name="name">Mise à disposition de personnel</field><field name="code">7075</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7076" model="account.account.template"><field name="name">Redevances pour brevets, logiciels, marques et droits similaires</field><field name="code">7076</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7077" model="account.account.template"><field name="name">Services exploités dans l'intérêt du personnel</field><field name="code">7077</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_7078" model="account.account.template"><field name="name">Autres produits accessoires</field><field name="code">7078</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_707" /></record>
+<record id="pcg_71" model="account.account.template"><field name="name">SUBVENTIONS D'EXPLOITATION</field><field name="code">71</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_711" model="account.account.template"><field name="name">SUR PRODUITS À L'EXPORTATION</field><field name="code">711</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
+<record id="pcg_712" model="account.account.template"><field name="name">SUR PRODUITS À L'IMPORTATION</field><field name="code">712</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
+<record id="pcg_713" model="account.account.template"><field name="name">SUR PRODUITS DE PÉRÉQUATION</field><field name="code">713</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
+<record id="pcg_718" model="account.account.template"><field name="name">AUTRES SUBVENTIONS D'EXPLOITATION</field><field name="code">718</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_71" /></record>
+<record id="pcg_7181" model="account.account.template"><field name="name">Versées par l'État et les collectivités publiques</field><field name="code">7181</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
+<record id="pcg_7182" model="account.account.template"><field name="name">Versées par les organismes internationaux</field><field name="code">7182</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
+<record id="pcg_7183" model="account.account.template"><field name="name">Versées par des tiers</field><field name="code">7183</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_718" /></record>
+<record id="pcg_72" model="account.account.template"><field name="name">PRODUCTION IMMOBILISÉE</field><field name="code">72</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_721" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">721</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
+<record id="pcg_722" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">722</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
+<record id="pcg_726" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">726</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_72" /></record>
+<record id="pcg_73" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS</field><field name="code">73</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_734" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS EN COURS</field><field name="code">734</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
+<record id="pcg_7341" model="account.account.template"><field name="name">Produits en cours</field><field name="code">7341</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_734" /></record>
+<record id="pcg_7342" model="account.account.template"><field name="name">Travaux en cours</field><field name="code">7342</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_734" /></record>
+<record id="pcg_735" model="account.account.template"><field name="name">VARIATIONS DES EN-COURS DE SERVICES</field><field name="code">735</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
+<record id="pcg_7351" model="account.account.template"><field name="name">Études en cours</field><field name="code">7351</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_735" /></record>
+<record id="pcg_7352" model="account.account.template"><field name="name">Prestations de services en cours</field><field name="code">7352</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_735" /></record>
+<record id="pcg_736" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS FINIS</field><field name="code">736</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
+<record id="pcg_737" model="account.account.template"><field name="name">VARIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS</field><field name="code">737</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_73" /></record>
+<record id="pcg_7371" model="account.account.template"><field name="name">Produits intermédiaires</field><field name="code">7371</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_737" /></record>
+<record id="pcg_7372" model="account.account.template"><field name="name">Produits résiduels</field><field name="code">7372</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_737" /></record>
+<record id="pcg_75" model="account.account.template"><field name="name">AUTRES PRODUITS</field><field name="code">75</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_752" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR OPÉRATIONS FAITES EN COMMUN</field><field name="code">752</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
+<record id="pcg_7521" model="account.account.template"><field name="name">Quote-part transférée de pertes (comptabilité du gérant)</field><field name="code">7521</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_752" /></record>
+<record id="pcg_7525" model="account.account.template"><field name="name">Bénéfices attribués par transfert (comptabilité des associés non gérants)</field><field name="code">7525</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_752" /></record>
+<record id="pcg_753" model="account.account.template"><field name="name">QUOTE-PART DE RÉSULTAT SUR EXÉCUTION PARTIELLE DE CONTRATS PLURIEXERCICES</field><field name="code">753</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
+<record id="pcg_754" model="account.account.template"><field name="name">PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS</field><field name="code">754</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
+<record id="pcg_758" model="account.account.template"><field name="name">PRODUITS DIVERS</field><field name="code">758</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
+<record id="pcg_7581" model="account.account.template"><field name="name">Jetons de présence et autres rémunérations d'administrateurs</field><field name="code">7581</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_758" /></record>
+<record id="pcg_7582" model="account.account.template"><field name="name">Indemnités d’assurances reçues</field><field name="code">7582</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_758" /></record>
+<record id="pcg_759" model="account.account.template"><field name="name">REPRISES DE CHARGES PROVISIONNÉES D'EXPLOITATION</field><field name="code">759</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_75" /></record>
+<record id="pcg_7591" model="account.account.template"><field name="name">sur risques à court terme</field><field name="code">7591</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
+<record id="pcg_7593" model="account.account.template"><field name="name">sur stocks</field><field name="code">7593</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
+<record id="pcg_7594" model="account.account.template"><field name="name">sur créances</field><field name="code">7594</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
+<record id="pcg_7598" model="account.account.template"><field name="name">sur autres charges provisionnées</field><field name="code">7598</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_759" /></record>
+<record id="pcg_77" model="account.account.template"><field name="name">REVENUS FINANCIERS ET PRODUITS ASSIMILÉS</field><field name="code">77</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_771" model="account.account.template"><field name="name">INTÉRÊTS DE PRÊTS</field><field name="code">771</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_772" model="account.account.template"><field name="name">REVENUS DE PARTICIPATIONS</field><field name="code">772</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_773" model="account.account.template"><field name="name">ESCOMPTES OBTENUS</field><field name="code">773</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_774" model="account.account.template"><field name="name">REVENUS DE TITRES DE PLACEMENT</field><field name="code">774</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_776" model="account.account.template"><field name="name">GAINS DE CHANGE</field><field name="code">776</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_777" model="account.account.template"><field name="name">GAINS SUR CESSIONS DE TITRES DE PLACEMENT</field><field name="code">777</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_778" model="account.account.template"><field name="name">GAINS SUR RISQUES FINANCIERS</field><field name="code">778</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_7781" model="account.account.template"><field name="name">sur rentes viagères</field><field name="code">7781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
+<record id="pcg_7782" model="account.account.template"><field name="name">sur opérations financières</field><field name="code">7782</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
+<record id="pcg_7784" model="account.account.template"><field name="name">sur instruments de trésorerie</field><field name="code">7784</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_778" /></record>
+<record id="pcg_779" model="account.account.template"><field name="name">REPRISES DE CHARGES PROVISIONNÉES FINANCIÈRES</field><field name="code">779</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_77" /></record>
+<record id="pcg_7791" model="account.account.template"><field name="name">sur risques financiers</field><field name="code">7791</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
+<record id="pcg_7795" model="account.account.template"><field name="name">sur titres de placement</field><field name="code">7795</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
+<record id="pcg_7798" model="account.account.template"><field name="name">autres charges provisionnées financières</field><field name="code">7798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_779" /></record>
+<record id="pcg_78" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES</field><field name="code">78</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_781" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES D'EXPLOITATION</field><field name="code">781</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_78" /></record>
+<record id="pcg_787" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES FINANCIERES</field><field name="code">787</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_78" /></record>
+<record id="pcg_79" model="account.account.template"><field name="name">REPRISES DE PROVISIONS</field><field name="code">79</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_classe_7" /></record>
+<record id="pcg_791" model="account.account.template"><field name="name">REPRISES DE PROVISIONS D'EXPLOITATION</field><field name="code">791</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
+<record id="pcg_7911" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">7911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
+<record id="pcg_7912" model="account.account.template"><field name="name">pour grosses réparations</field><field name="code">7912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
+<record id="pcg_7913" model="account.account.template"><field name="name">pour dépréciation des immobilisations incorporelles</field><field name="code">7913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
+<record id="pcg_7914" model="account.account.template"><field name="name">pour dépréciation des immobilisations corporelles</field><field name="code">7914</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_791" /></record>
+<record id="pcg_797" model="account.account.template"><field name="name">REPRISES DE PROVISIONS FINANCIÈRES</field><field name="code">797</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
+<record id="pcg_7971" model="account.account.template"><field name="name">pour risques et charges</field><field name="code">7971</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_797" /></record>
+<record id="pcg_7972" model="account.account.template"><field name="name">pour dépréciation des immobilisations financières</field><field name="code">7972</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_797" /></record>
+<record id="pcg_798" model="account.account.template"><field name="name">REPRISES D'AMORTISSEMENTS</field><field name="code">798</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_income" /><field name="parent_id" ref="pcg_79" /></record>
+<record id="pcg_81" model="account.account.template"><field name="name">VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS</field><field name="code">81</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_811" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">811</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
+<record id="pcg_812" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">812</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
+<record id="pcg_816" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">816</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_81" /></record>
+<record id="pcg_82" model="account.account.template"><field name="name">PRODUITS DES CESSIONS D'IMMOBILISATIONS</field><field name="code">82</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_821" model="account.account.template"><field name="name">IMMOBILISATIONS INCORPORELLES</field><field name="code">821</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
+<record id="pcg_822" model="account.account.template"><field name="name">IMMOBILISATIONS CORPORELLES</field><field name="code">822</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
+<record id="pcg_826" model="account.account.template"><field name="name">IMMOBILISATIONS FINANCIÈRES</field><field name="code">826</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_82" /></record>
+<record id="pcg_83" model="account.account.template"><field name="name">CHARGES HORS ACTIVITÉS ORDINAIRES</field><field name="code">83</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_831" model="account.account.template"><field name="name">CHARGES H.A.O. CONSTATÉES</field><field name="code">831</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
+<record id="pcg_834" model="account.account.template"><field name="name">PERTES SUR CRÉANCES H.A.O.</field><field name="code">834</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
+<record id="pcg_835" model="account.account.template"><field name="name">DONS ET LIBÉRALITÉS ACCORDÉS</field><field name="code">835</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
+<record id="pcg_836" model="account.account.template"><field name="name">ABANDONS DE CRÉANCES CONSENTIS</field><field name="code">836</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
+<record id="pcg_839" model="account.account.template"><field name="name">CHARGES PROVISIONNÉES H.A.O.</field><field name="code">839</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_83" /></record>
+<record id="pcg_84" model="account.account.template"><field name="name">PRODUITS HORS ACTIVITÉS ORDINAIRES</field><field name="code">84</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_841" model="account.account.template"><field name="name">PRODUITS H.A.O CONSTATÉS</field><field name="code">841</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
+<record id="pcg_845" model="account.account.template"><field name="name">DONS ET LIBÉRALITÉS OBTENUS</field><field name="code">845</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
+<record id="pcg_846" model="account.account.template"><field name="name">ABANDONS DE CRÉANCES OBTENUS</field><field name="code">846</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
+<record id="pcg_848" model="account.account.template"><field name="name">TRANSFERTS DE CHARGES H.A.O</field><field name="code">848</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
+<record id="pcg_849" model="account.account.template"><field name="name">REPRISES DES CHARGES PROVISIONNÉES H.A.O.</field><field name="code">849</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_84" /></record>
+<record id="pcg_85" model="account.account.template"><field name="name">DOTATIONS HORS ACTIVITÉS ORDINAIRES</field><field name="code">85</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_851" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS RÉGLEMENTÉES</field><field name="code">851</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
+<record id="pcg_852" model="account.account.template"><field name="name">DOTATIONS AUX AMORTISSEMENTS H.A.O.</field><field name="code">852</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
+<record id="pcg_853" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><field name="code">853</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
+<record id="pcg_854" model="account.account.template"><field name="name">DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><field name="code">854</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
+<record id="pcg_858" model="account.account.template"><field name="name">AUTRES DOTATIONS H.A.O.</field><field name="code">858</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_85" /></record>
+<record id="pcg_86" model="account.account.template"><field name="name">REPRISES HORS ACTIVITÉS ORDINAIRES</field><field name="code">86</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_861" model="account.account.template"><field name="name">REPRISES DE PROVISIONS RÉGLEMENTÉES</field><field name="code">861</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_862" model="account.account.template"><field name="name">REPRISES D’AMORTISSEMENTS</field><field name="code">862</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_863" model="account.account.template"><field name="name">REPRISES DE PROVISIONS POUR DÉPRÉCIATION H.A.O.</field><field name="code">863</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_864" model="account.account.template"><field name="name">REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.</field><field name="code">864</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_865" model="account.account.template"><field name="name">REPRISES DE SUBVENTIONS D’INVESTISSEMENT</field><field name="code">865</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_868" model="account.account.template"><field name="name">AUTRES REPRISES H.A.O.</field><field name="code">868</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_86" /></record>
+<record id="pcg_87" model="account.account.template"><field name="name">PARTICIPATION DES TRAVAILLEURS</field><field name="code">87</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_871" model="account.account.template"><field name="name">PARTICIPATION LÉGALE AUX BÉNÉFICES</field><field name="code">871</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
+<record id="pcg_874" model="account.account.template"><field name="name">PARTICIPATION CONTRACTUELLE AUX BÉNÉFICES</field><field name="code">874</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
+<record id="pcg_878" model="account.account.template"><field name="name">AUTRES PARTICIPATIONS</field><field name="code">878</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_87" /></record>
+<record id="pcg_88" model="account.account.template"><field name="name">SUBVENTIONS D'ÉQUILIBRE</field><field name="code">88</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_881" model="account.account.template"><field name="name">ÉTAT</field><field name="code">881</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
+<record id="pcg_884" model="account.account.template"><field name="name">COLLECTIVITÉS PUBLIQUES</field><field name="code">884</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
+<record id="pcg_886" model="account.account.template"><field name="name">GROUPE</field><field name="code">886</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
+<record id="pcg_888" model="account.account.template"><field name="name">AUTRES</field><field name="code">888</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_88" /></record>
+<record id="pcg_89" model="account.account.template"><field name="name">IMPÔTS SUR LE RÉSULTAT</field><field name="code">89</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_classe_8" /></record>
+<record id="pcg_891" model="account.account.template"><field name="name">IMPÔTS SUR LES BÉNÉFICES DE L'EXERCICE</field><field name="code">891</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
+<record id="pcg_8911" model="account.account.template"><field name="name">Activités exercées dans l'État</field><field name="code">8911</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
+<record id="pcg_8912" model="account.account.template"><field name="name">Activités exercées dans les autres États de la Région</field><field name="code">8912</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
+<record id="pcg_8913" model="account.account.template"><field name="name">Activités exercées hors Région</field><field name="code">8913</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_891" /></record>
+<record id="pcg_892" model="account.account.template"><field name="name">RAPPEL D'IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><field name="code">892</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
+<record id="pcg_895" model="account.account.template"><field name="name">IMPÔT MINIMUM FORFAITAIRE (I.M.F.)</field><field name="code">895</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
+<record id="pcg_899" model="account.account.template"><field name="name">DÉGRÈVEMENTS ET ANNULATIONS D’IMPÔTS SUR RÉSULTATS ANTÉRIEURS</field><field name="code">899</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_89" /></record>
+<record id="pcg_8991" model="account.account.template"><field name="name">Dégrèvements</field><field name="code">8991</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_899" /></record>
+<record id="pcg_8994" model="account.account.template"><field name="name">Annulations pour pertes rétroactives</field><field name="code">8994</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_commitment" /><field name="parent_id" ref="pcg_899" /></record>
+<record id="pcg_90" model="account.account.template">
+	<field name="name">ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORDÉS</field>
+	<field name="code">9</field>
+	<field name="type">view</field>
+	<field name="user_type" ref="l10n_syscohada.account_type_special" />
+	<field name="parent_id" ref="pcg_classe_9" />
+</record>
+	<record id="pcg_901" model="account.account.template">
+		<field name="name">ENGAGEMENTS DE FINANCEMENT OBTENUS</field>
+		<field name="code">901</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9011" model="account.account.template">
+		<field name="name">Crédits confirmés obtenus</field>
+		<field name="code">9011</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_901" />
+	</record>
+	<record id="pcg_9012" model="account.account.template">
+		<field name="name">Emprunts restant à encaisser</field>
+		<field name="code">9012</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_901" />
+	</record>
+	<record id="pcg_9013" model="account.account.template">
+		<field name="name">Facilités de financement renouvelables</field>
+		<field name="code">9013</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_901" />
+	</record>
+	<record id="pcg_9014" model="account.account.template">
+		<field name="name"> Facilités d'émission</field>
+		<field name="code">9014</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_901" />
+	</record>
+	<record id="pcg_9018" model="account.account.template">
+		<field name="name">Autres engagements de financement obtenus</field>
+		<field name="code">9018</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_901" />
+	</record>
+	<record id="pcg_902" model="account.account.template">
+		<field name="name">ENGAGEMENTS DE GARANTIE OBTENUS</field>
+		<field name="code">902</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9021" model="account.account.template">
+		<field name="name">Avals obtenus</field>
+		<field name="code">9021</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_902" />
+	</record>
+	<record id="pcg_9022" model="account.account.template">
+		<field name="name">Cautions, garanties obtenues</field>
+		<field name="code">9022</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_902" />
+	</record>
+	<record id="pcg_9023" model="account.account.template">
+		<field name="name">Hypothèques obtenues</field>
+		<field name="code">9023</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_902" />
+	</record>
+	<record id="pcg_9024" model="account.account.template">
+		<field name="name">Effets endossés par des tiers</field>
+		<field name="code">9024</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_902" />
+	</record>
+	<record id="pcg_9028" model="account.account.template">
+		<field name="name">Autres garanties obtenues</field>
+		<field name="code">9028</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_902" />
+	</record>
+	<record id="pcg_903" model="account.account.template">
+		<field name="name">ENGAGEMENTS RÉCIPROQUES</field>
+		<field name="code">903</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9031" model="account.account.template">
+		<field name="name">Achats de marchandises à terme</field>
+		<field name="code">9031</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_903" />
+	</record>
+	<record id="pcg_9032" model="account.account.template">
+		<field name="name">Achats à terme de devises</field>
+		<field name="code">9032</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_903" />
+	</record>
+	<record id="pcg_9033" model="account.account.template">
+		<field name="name">Commandes fermes des clients</field>
+		<field name="code">9033</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_903" />
+	</record>
+	<record id="pcg_9038" model="account.account.template">
+		<field name="name">Autres engagements réciproques</field>
+		<field name="code">9038</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_903" />
+	</record>
+	<record id="pcg_904" model="account.account.template">
+		<field name="name">AUTRES ENGAGEMENTS OBTENUS</field>
+		<field name="code">904</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9041" model="account.account.template">
+		<field name="name">Abandons de créances conditionnels</field>
+		<field name="code">9041</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_904" />
+	</record>
+	<record id="pcg_9043" model="account.account.template">
+		<field name="name">Ventes avec clause de réserve de propriété</field>
+		<field name="code">9043</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_904" />
+	</record>
+	<record id="pcg_9048" model="account.account.template">
+		<field name="name">Divers engagements obtenus</field>
+		<field name="code">9048</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_904" />
+	</record>
+	<record id="pcg_905" model="account.account.template">
+		<field name="name">ENGAGEMENTS DE FINANCEMENT ACCORDÉS</field>
+		<field name="code">905</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9051" model="account.account.template">
+		<field name="name">Crédits accordés non décaissés</field>
+		<field name="code">9051</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_905" />
+	</record>
+	<record id="pcg_9058" model="account.account.template">
+		<field name="name">Autres engagements de financement accordés</field>
+		<field name="code">9058</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_905" />
+	</record>
+	<record id="pcg_906" model="account.account.template">
+		<field name="name">ENGAGEMENTS DE GARANTIE ACCORDÉS</field>
+		<field name="code">906</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9061" model="account.account.template">
+		<field name="name">Avals accordés</field>
+		<field name="code">9061</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_906" />
+	</record>
+	<record id="pcg_9062" model="account.account.template">
+		<field name="name">Cautions, garanties accordées</field>
+		<field name="code">9062</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_906" />
+	</record>
+	<record id="pcg_9063" model="account.account.template">
+		<field name="name">Hypothèques accordées</field>
+		<field name="code">9063</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_906" />
+	</record>
+	<record id="pcg_9064" model="account.account.template">
+		<field name="name">Effets endossés par l'entreprise</field>
+		<field name="code">9064</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_906" />
+	</record>
+	<record id="pcg_9068" model="account.account.template">
+		<field name="name">Autres garanties accordées</field>
+		<field name="code">9068</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_906" />
+	</record>
+	<record id="pcg_907" model="account.account.template">
+		<field name="name">ENGAGEMENTS RÉCIPROQUES</field>
+		<field name="code">907</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9071" model="account.account.template">
+		<field name="name">Ventes de marchandises à terme</field>
+		<field name="code">9071</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_907" />
+	</record>
+	<record id="pcg_9072" model="account.account.template">
+		<field name="name">Ventes à terme de devises</field>
+		<field name="code">9072</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_907" />
+	</record>
+	<record id="pcg_9073" model="account.account.template">
+		<field name="name">Commandes fermes aux fournisseurs</field>
+		<field name="code">9073</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_907" />
+	</record>
+	<record id="pcg_9078" model="account.account.template">
+		<field name="name">Autres engagements réciproques</field>
+		<field name="code">9078</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_907" />
+	</record>
+	<record id="pcg_908" model="account.account.template">
+		<field name="name">AUTRES ENGAGEMENTS ACCORDÉS</field>
+		<field name="code">908</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_90" />
+	</record>
+	<record id="pcg_9081" model="account.account.template">
+		<field name="name">Annulations conditionnelles de dettes</field>
+		<field name="code">9081</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_908" />
+	</record>
+	<record id="pcg_9082" model="account.account.template">
+		<field name="name">Engagements de retraite</field>
+		<field name="code">9082</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_908" />
+	</record>
+	<record id="pcg_9083" model="account.account.template">
+		<field name="name">Achats avec clause de réserve de propriété</field>
+		<field name="code">9083</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_908" />
+	</record>
+	<record id="pcg_9088" model="account.account.template">
+		<field name="name">Divers engagements accordés</field>
+		<field name="code">9088</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_908" />
+	</record>
+	<record id="pcg_91" model="account.account.template">
+		<field name="name">CONTREPARTIES DES ENGAGEMENTS</field>
+		<field name="code">91</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_911" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 Ã  904
+		</field>
+		<field name="code">911</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_912" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 Ã  904
+		</field>
+		<field name="code">912</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_913" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 Ã  904
+		</field>
+		<field name="code">913</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_914" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 Ã  904
+		</field>
+		<field name="code">914</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_915" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
+		</field>
+		<field name="code">915</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_916" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
+		</field>
+		<field name="code">916</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_917" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
+		</field>
+		<field name="code">917</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_918" model="account.account.template">
+		<field name="name">CONTREPARTIE DES ENGAGEMENTS ACCORDÉS, 905 à 908
+		</field>
+		<field name="code">918</field>
+		<field name="type">other</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_91" />
+	</record>
+	<record id="pcg_92" model="account.account.template">
+		<field name="name">COMPTES REFLECHIS</field>
+		<field name="code">92</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_93" model="account.account.template">
+		<field name="name">COMPTES DE RECLASSEMENTS</field>
+		<field name="code">93</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_94" model="account.account.template">
+		<field name="name">COMPTES DE COÛTS</field>
+		<field name="code">94</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_95" model="account.account.template">
+		<field name="name">COMPTES DE STOCKS</field>
+		<field name="code">95</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_96" model="account.account.template">
+		<field name="name">COMPTES D'ECARTS SUR COUTS PREETABLIS</field>
+		<field name="code">96</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_97" model="account.account.template">
+		<field name="name">COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE
+		</field>
+		<field name="code">97</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_98" model="account.account.template">
+		<field name="name">COMPTES DE RESULTATS</field>
+		<field name="code">98</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+	<record id="pcg_99" model="account.account.template">
+		<field name="name">COMPTES DE LIAISONS INTERNES</field>
+		<field name="code">99</field>
+		<field name="type">view</field>
+		<field name="user_type" ref="l10n_syscohada.account_type_special" />
+		<field name="parent_id" ref="pcg_classe_9" />
+	</record>
+        <!--
+	#
+	# SYSCOHADA : Définition de la devise de référence
+	# Auteur : BAAMTU Sénégal
+	# Version du fichier : 1.0 
+	# Date : 02/2010
+	# 
+	#
+	-->
+
+	<record model="res.currency" id="CFA">
+		<field name="name">CFA</field>
+		<field name="code">CFA</field>
+		 <field name="rate">1.0</field>
+		<field name="rounding">1</field>
+		<field name="accuracy">4</field>
+	</record>
+       	<!--
+	#
+	# SYSCOHADA : Définition des taux de TVA SYSCOHADA
+	# Auteur : BAAMTU Sénégal
+	# Version du fichier : 1.0 
+	# Date : 02/2010
+	# 
+	#
+	-->
+       <record model="account.tax.code.template" id="vat_syscohada_tax_root">
+		<field name="parent_id" eval="False"/>
+		<field name="name">Tax</field>
+	</record>
+	
+	<record id="syscohada_chart_template" model="account.chart.template">
+	    <field name="name">SYSCOHADA - Plan de compte</field>
+	    <field name="account_root_id" ref="pcg_0"/>
+	    <field name="tax_code_root_id" ref="vat_syscohada_tax_root"/>
+	    <field name="bank_account_view_id" ref="pcg_521"/>
+	    <field name="property_account_receivable" ref="pcg_4111"/>
+	    <field name="property_account_payable" ref="pcg_4011"/>
+		<field name="property_account_expense_categ" ref="pcg_601" /> 
+		<field name="property_account_income_categ" ref="pcg_701" /> 
+	</record>
+	
+	<record model="account.tax.template" id="tva_18">
+		<field name="name">TVA 18%</field>
+		<field name="chart_template_id" ref="syscohada_chart_template"/>
+		<field name="amount" eval="0.18"/>
+		<field name="type">percent</field>
+		<field name="account_collected_id" ref="pcg_4441"/>
+		<field name="account_paid_id" ref="pcg_4449"/>
+	</record>
+		
+	<record model="account.tax.template" id="tva_10">
+		<field name="name">TVA 10%</field>
+		<field name="chart_template_id" ref="syscohada_chart_template"/>
+		<field name="amount" eval="0.1"/>
+		<field name="type">percent</field>
+		<field name="account_collected_id" ref="pcg_4441"/>
+		<field name="account_paid_id" ref="pcg_4449"/>
+	</record>
+	
+	<record model="account.tax.template" id="tva_15">
+		<field name="name">TVA 15%</field>
+		<field name="chart_template_id" ref="syscohada_chart_template"/>
+		<field name="amount" eval="0.15"/>
+		<field name="type">percent</field>
+		<field name="account_collected_id" ref="pcg_4441"/>
+		<field name="account_paid_id" ref="pcg_4449"/>
+	</record>
+	
+	<record model="account.tax.template" id="tva_exonere">
+		<field name="name">Exonéré de TVA</field>
+		<field name="chart_template_id" ref="syscohada_chart_template"/>
+		<field name="amount" eval="0"/>
+		<field name="type">none</field>
+	</record>
+</data></openerp>

=== added file 'l10n_syscohada/l10n_syscohada_wizard.xml'
--- l10n_syscohada/l10n_syscohada_wizard.xml	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/l10n_syscohada_wizard.xml	2011-04-07 18:10:43 +0000
@@ -0,0 +1,12 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+	<record id="config_call_account_template_syscohada" model="ir.actions.todo">
+	        <field name="name">Generate Chart of Accounts from a Chart Template</field>
+	        <field name="note">Generate Chart of Accounts from a SYSCOHADA Chart Template. You will be asked to pass the name of the company, the chart template to follow, the no. of digits to generate the code for your accounts and Bank account, currency to create Journals. Thus,the pure copy of chart Template is generated.
+	This is the same wizard that runs from Financial Management/Configuration/Financial Accounting/Financial Accounts/Generate Chart of Accounts from a Chart Template.</field>
+	        <field name="action_id" ref="account.action_wizard_multi_chart"/>
+	        <field name="state">open</field>
+    	</record>
+    </data>
+</openerp>