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[Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons

To: mp+58998@xxxxxxxxxxxxxxxxxx,"qdp \(OpenERP\)" <qdp-launchpad@xxxxxxxxxxx>
From: "Tidiane Sy \(BAAMTU\)" <tsy@xxxxxxxxxx>
Date: Mon, 25 Apr 2011 21:35:31 -0000
Reply-to: mp+58998@xxxxxxxxxxxxxxxxxx
Sender: bounces@xxxxxxxxxxxxx

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

Requested reviews:
  qdp (OpenERP) (qdp): l10n
  Olivier Dony (OpenERP) (odo)

For more details, see:
https://code.launchpad.net/~tsy/openobject-addons/l10n_syscohada/+merge/58998

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/58998
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	2011-04-25 21:34:28 +0000
@@ -0,0 +1,23 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    Copyright (C) 2010-2011 BAAMTU SARL (<http://www.baamtu.sn>).
+#    contact: leadsn@xxxxxxxxxx
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero 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 Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero 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/__openerp__.py'
--- l10n_syscohada/__openerp__.py	1970-01-01 00:00:00 +0000
+++ l10n_syscohada/__openerp__.py	2011-04-25 21:34:28 +0000
@@ -0,0 +1,42 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    Copyright (C) 2010-2011 BAAMTU SARL (<http://www.baamtu.sn>).
+#    contact: leadsn@xxxxxxxxxx
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero 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 Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero 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.
+    Countries that use OHADA are the following:
+    Benin, Burkina Faso, Cameroon, Central African Republic, Comoros, Congo,
+    Ivory Coast, Gabon, Guinea, Guinea Bissau,
+    Equatorial Guinea, Mali, Niger, Replica of Democratic Congo, Senegal, Chad, Togo.
+    """,
+    "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:
\ No newline at end of file

=== 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	2011-04-25 21:34:28 +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 "Ã€ 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 crÃ©er des modÃ©les de comptes rÃ©cursifs"
+
+#. 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 crÃ©er de codes de taxe rÃ©cursifs"
+
+#. 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 implÃ©mente le plan comptable gÃ©nÃ©ral du systÃ¨me 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 charactÃ¨res "
+"spÃ©ciaux !"
+
+
+#. 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 "LiquiditÃ©s"
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_special
+msgid "Comptes spÃ©ciaux"
+msgstr "Comptes spÃ©ciaux"
+
+#. 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 gÃ©nÃ©ral"
+msgstr ""
+
+#. module: l10n_syscohada
+#: model:account.account.type,name:l10n_syscohada.account_type_cloture
+msgid "Cloture"
+msgstr "ClÃ´ture"
+
+#. 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 centralisÃ©e"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,period_id:0
+msgid "Opening Entries Period"
+msgstr "PÃ©riode des Ã©critures d'ouvertures"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,fy_id:0
+msgid "Fiscal Year to close"
+msgstr "AnnÃ©e fiscale Ã  clÃ´turer"
+
+#. 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 "GÃ©nÃ©rer les Ã©critures d'ouvertures d'exercice fiscal(CorrigÃ©)"
+
+#. 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 Ã©critures 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 possÃ©der un compte de crÃ©dit et dÃ©bit par dÃ©faut"
+
+#. module: l10n_syscohada
+#: wizard_button:account.fiscalyear.close_corrected,init,close:0
+msgid "Create entries"
+msgstr "CrÃ©er les Ã©critures"
+
+#. module: l10n_syscohada
+#: wizard_field:account.fiscalyear.close_corrected,init,report_name:0
+msgid "Name of new entries"
+msgstr "Nom des nouvelles entrÃ©es"
+
+#. 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 "ClÃ´ture de l'exercice fiscal annulÃ©e, 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 "Ã‰criture 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'Ã©criture dans le nouvel exercice fiscal !"
+
+#. module: l10n_syscohada
+#: wizard_view:account.fiscalyear.close_corrected,init:0
+msgid "Close Fiscal Year with new entries"
+msgstr "ClÃ´turer l'exercice fiscal avec de nouvelles Ã©critures"
+
+#. 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 sÃ»r de vouloir enrÃ©gistrer des Ã©critures"
+
+#. 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	2011-04-25 21:34:28 +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 spÃ©ciaux"
+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 gÃ©nÃ©ral"
+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	2011-04-25 21:34:28 +0000
@@ -0,0 +1,1887 @@
+ï»¿ï»¿<?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 spÃ©ciaux</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 assimilÃ©es</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, financiÃ¨res et frais d'Ã©tablissement</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 spÃ©ciaux</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 comptabilitÃ© 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 appelÃ©</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, appelÃ©, non versÃ©</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, appelÃ©, versÃ©, 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, appelÃ©, versÃ©, 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 Ã  des conditions particuliÃ¨res</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 complÃ©mentaires</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">OpÃ©rations 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">RÃ©munÃ©rations, impÃ´ts 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">PrÃ©lÃ¨vements dâ€™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 prÃ©lÃ¨vements</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 LIÃ‰ES 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'Ã©mission</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">Ã‰CARTS DE RÃ‰Ã‰VALUATION</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">Ã‰carts de rÃ©Ã©valuation lÃ©gale</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">Ã‰carts de rÃ©Ã©valuation 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 APPELÃ‰</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">RÃ‰SERVES</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">RÃ‰SERVE LÃ‰GALE</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">RÃ‰SERVES 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">RÃ‰SERVES RÃ‰GLEMENTÃ‰ES</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">RÃ©serves de plus-values nettes Ã  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">RÃ©serves consÃ©cutives Ã  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 rÃ©serves rÃ©glementÃ©es</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 RÃ‰SERVES</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">RÃ©serves 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">RÃ©serves 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 Ã€ 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 Ã€ NOUVEAU CRÃ‰DITEUR</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 Ã€ NOUVEAU DÃ‰BITEUR</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 Ã  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 rÃ©putÃ©s diffÃ©rÃ©s</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">RÃ‰SULTAT 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">RÃ‰SULTAT EN INSANCE Dâ€™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">RÃ©sultat en instance d'affectation : BÃ©nÃ©fice</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">RÃ©sultat 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">RÃ‰SULTAT NET : BÃ‰NÃ‰FICE</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 matiÃ¨res</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 AJOUTÃ‰E (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">EXCÃ‰DENT 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">RÃ‰SULTAT 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">RÃ‰SULTAT 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">RÃ‰SULTAT DES ACTIVITÃ‰S 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">RÃ‰SULTAT HORS ACTIVITÃ‰S 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">RÃ‰SULTAT 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'Ã‰QUIPEMENT 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">Ã‰tat</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">RÃ©gions</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">DÃ©partements</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 collectivitÃ©s publiques dÃ©centralisÃ©es</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 privÃ©s</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'Ã‰QUIPEMENT 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 RÃ‰GLEMENTÃ‰ES ET FONDS ASSIMILÃ‰S</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 DÃ‰ROGATOIRES</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 Ã€ RÃ‰INVESTIR</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 RÃ‰GLEMENTÃ‰S</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">PrÃ©lÃ¨vement 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 SPÃ‰CIALE DE RÃ‰Ã‰VALUATION</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 RÃ‰GLEMENTÃ‰ES 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 pÃ©troliers</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 RÃ‰GLEMENTÃ‰ES 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 RÃ‰GLEMENTES</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 ASSIMILÃ‰ES</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 AUPRÃˆS DES Ã‰TABLISSEMENTS DE CRÃ‰DIT</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 REÃ‡UES DE L'Ã‰TAT</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 REÃ‡UES ET COMPTES COURANTS BLOQUÃ‰S</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">DÃ‰PÃ”TS 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">DÃ©pÃ´ts</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">INTÃ‰RÃŠTS 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 auprÃ¨s des Ã©tablissements de crÃ©dit</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 reÃ§ues de l'Ã‰tat</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 reÃ§ues et comptes courants bloquÃ©s</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 dÃ©pÃ´ts et cautionnements reÃ§us</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 particuliÃ¨res</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 PARTICULIÃˆRES</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 bloquÃ©es 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 conditionnÃ©es par l'Ã‰tat</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 conditionnÃ©es 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 conditionnÃ©es 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 concÃ©dant 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 viagÃ¨res capitalisÃ©es</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 consÃ©cutives Ã  des titres empruntÃ©s</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 concÃ©dant 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 bÃ©nÃ©fices</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 CRÃ‰DIT - BAIL ET CONTRATS ASSIMILÃ‰S</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 Ã‰QUIVALENTS DE CRÃ‰DIT - 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 Ã‰QUIVALENTS DE CRÃ‰DIT - 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">INTÃ‰RÃŠTS 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 Ã©quivalents de crÃ©dit â€“ 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 Ã©quivalents de crÃ©dit â€“ 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 Ã©quivalents dâ€™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 Ã‰QUIVALENTS Dâ€™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 LIÃ‰ES Ã€ DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCIÃ‰TÃ‰S 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 LIÃ‰ES Ã€ 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 liÃ©es Ã  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 liÃ©es Ã  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 LIÃ‰ES Ã€ DES SOCIÃ‰TÃ‰S 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">INTÃ‰RÃŠTS COURUS SUR DETTES LIÃ‰ES Ã€ 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 BLOQUÃ‰S DES Ã‰TABLISSEMENTS 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 BLOQUÃ‰S DES Ã‰TABLISSEMENTS 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 SOCIÃ‰TÃ‰S 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 DONNÃ‰ES 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 MARCHÃ‰S Ã€ ACHÃˆVEMENT 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 IMPÃ”TS</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 Ã€ 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 rÃ©parations</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 FINANCIÃˆRES 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 pÃ©nalitÃ©s</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 financiÃ¨res 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 IMMOBILISÃ‰ES</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'Ã‰TABLISSEMENT</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 publicitÃ© 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 antÃ©rieurs au dÃ©marrage</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'entrÃ©e Ã  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'Ã©tablissement</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 Ã€ RÃ‰PARTIR 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 diffÃ©rÃ©es</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'Ã©mission 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 Ã  Ã©taler</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 DÃ‰VELOPPEMENT</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 CRÃ‰ATION</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 dÃ©veloppement</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 forestiÃ¨re</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 Ã  bÃ¢tir</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 BÃ‚TIS</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 bÃ¢timents 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 bÃ¢timents 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 bÃ¢timents affectÃ©s aux autres opÃ©rations 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 bÃ¢timents affectÃ©s aux autres opÃ©rations 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 bÃ¢tis</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">CarriÃ¨res</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 AMÃ‰NAGÃ‰S</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 affectÃ©s 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">AMÃ‰NAGEMENTS 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">BÃ‚TIMENTS, 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">BÃ‚TIMENTS 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">BÃ¢timents 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">BÃ¢timents 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">BÃ¢timents 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">BÃ¢timents affectÃ©s 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">BÃ‚TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL Dâ€™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">BÃ¢timents 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">BÃ¢timents 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">BÃ¢timents 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">BÃ¢timents affectÃ©s 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 Dâ€™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 dâ€™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 dâ€™aÃ©rodrome</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 spÃ©cialisÃ©es 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 spÃ©cialisÃ©es sur sol dâ€™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 Ã  caractÃ¨re spÃ©cifique 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 Ã  caractÃ¨re spÃ©cifique sur sol dâ€™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 gÃ©nÃ©rales</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">BÃ‚TIMENTS 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">BÃ‚TIMENTS 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">MATÃ‰RIEL</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">MATÃ‰RIEL 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">MatÃ©riel 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">MatÃ©riel 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">MATÃ‰RIEL 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">MatÃ©riel 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">MATÃ‰RIEL Dâ€™EMBALLAGE RÃ‰CUPÃ‰RABLE 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">MATÃ‰RIEL 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel 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">MATÃ‰RIEL 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel aÃ©rien</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">MatÃ©riel 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 (vÃ©lo, 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 AMÃ‰NAGEMENTS DU MATÃ‰RIEL</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 MATÃ‰RIELS</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 dâ€™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">MATÃ‰RIEL 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">MatÃ©riel 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">MatÃ©riel 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">MatÃ©riel dâ€™emballage rÃ©cupÃ©rable 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">MatÃ©riel 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">MatÃ©riel 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 amÃ©nagements du matÃ©riel</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 matÃ©riels</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 VERSÃ‰S 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 VERSÃ‰S 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 VERSÃ‰S 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 SOCIÃ‰TÃ‰S SOUS CONTRÃ”LE 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 SOCIÃ‰TÃ‰S SOUS CONTRÃ”LE 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 SOCIÃ‰TÃ‰S CONFÃ‰RANT 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 Dâ€™INTÃ‰RÃŠT Ã‰CONOMIQUE (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 FINANCIÃˆRES</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">PRÃŠTS ET CRÃ‰ANCES 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">PrÃªts 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">PrÃªts aux associÃ©s</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 prÃªtÃ©s</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">PRÃŠTS 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">PrÃªts 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">PrÃªts mobiliers et dâ€™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 prÃªts (frais dâ€™Ã©tudesâ€¦)</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">CRÃ‰ANCES SUR Lâ€™Ã‰TAT</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 rÃ©glementÃ©</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 IMMOBILISÃ‰S</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 immobilisÃ©s de lâ€™activitÃ© 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 dâ€™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 immobilisÃ©s</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">DÃ‰PÃ”TS ET CAUTIONNEMENTS VERSÃ‰S</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">DÃ©pÃ´ts pour loyers dâ€™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">DÃ©pÃ´ts pour lâ€™Ã©lectricitÃ©</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">DÃ©pÃ´ts pour lâ€™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">DÃ©pÃ´ts 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">DÃ©pÃ´ts pour le tÃ©lÃ©phone, le tÃ©lex, la tÃ©lÃ©copie</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 marchÃ©s 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 opÃ©rations</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 dÃ©pÃ´ts 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">INTÃ‰RÃŠTS 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">PrÃªts et crÃ©ances 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">PrÃªts 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">CrÃ©ances 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 immobilisÃ©s</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">DÃ©pÃ´ts et cautionnements versÃ©s</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">CrÃ©ances rattachÃ©es Ã  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 financiÃ¨res 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">CRÃ‰ANCES RATTACHÃ‰ES Ã€ DES PARTICIPATIONS ET AVANCES Ã€ 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">CrÃ©ances rattachÃ©es Ã  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">CrÃ©ances rattachÃ©es Ã  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">CrÃ©ances rattachÃ©es Ã  des sociÃ©tÃ©s 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 Ã  des Groupements d'intÃ©rÃªt Ã©conomique (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 FINANCIÃˆRES 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">CrÃ©ances 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">CrÃ©ances 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 mÃ©taux prÃ©cieux ()</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 dÃ©veloppement</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 crÃ©ation</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 BÃ‚TIMENTS, 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 bÃ¢timents 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 bÃ¢timents 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 amÃ©nagements 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 bÃ¢timents 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 MATÃ‰RIEL</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 matÃ©riel 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 matÃ©riel 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 matÃ©riel d'emballage rÃ©cupÃ©rable 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 matÃ©riel 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 matÃ©riel 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 amÃ©nagements du matÃ©riel</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 matÃ©riels</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 DÃ‰PRÃ‰CIATION 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des investissements de crÃ©ation</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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 DÃ‰PRÃ‰CIATION 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des terrains bÃ¢tis</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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des terrains amÃ©nagÃ©s</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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des amÃ©nagements 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 DÃ‰PRÃ‰CIATION DES BÃ‚TIMENTS, 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 dÃ©prÃ©ciation des bÃ¢timents 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 dÃ©prÃ©ciation des bÃ¢timents 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des amÃ©nagements 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 dÃ©prÃ©ciation des bÃ¢timents 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des bÃ¢timents 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 DÃ‰PRÃ‰CIATION DE MATÃ‰RIEL</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 dÃ©prÃ©ciation du matÃ©riel 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 dÃ©prÃ©ciation du matÃ©riel 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 dÃ©prÃ©ciation du matÃ©riel d'emballage rÃ©cupÃ©rable 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 dÃ©prÃ©ciation du matÃ©riel 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 dÃ©prÃ©ciation du matÃ©riel 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation des agencements et amÃ©nagements du matÃ©riel</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 dÃ©prÃ©ciation des autres matÃ©riels</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 dÃ©prÃ©ciation de matÃ©riel 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 DÃ‰PRÃ‰CIATION DES AVANCES ET ACOMPTES VERSÃ‰S 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 dÃ©prÃ©ciation des avances et acomptes versÃ©s 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 dÃ©prÃ©ciation des avances et acomptes versÃ©s 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 DÃ‰PRÃ‰CIATION 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 dÃ©prÃ©ciation des titres de participation dans des sociÃ©tÃ©s sous contrÃ´le 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 dÃ©prÃ©ciation des titres de participation dans les sociÃ©tÃ©s sous contrÃ´le 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 dÃ©prÃ©ciation des titres de participation dans les sociÃ©tÃ©s confÃ©rant 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 DÃ‰PRÃ‰CIATION DES AUTRES IMMOBILISATIONS FINANCIÃˆRES</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 dÃ©prÃ©ciation des prÃªts et crÃ©ances 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 dÃ©prÃ©ciation des prÃªts 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 dÃ©prÃ©ciation des crÃ©ances 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 dÃ©prÃ©ciation des titres immobilisÃ©s</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 dÃ©prÃ©ciation des dÃ©pÃ´ts et cautionnements versÃ©s</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 dÃ©prÃ©ciation des crÃ©ances rattachÃ©es Ã  des participations et avances Ã  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 dÃ©prÃ©ciation des crÃ©ances financiÃ¨res 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 ACTIVITÃ‰S 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">MATIÃˆRES PREMIÃˆRES ET FOURNITURES LIÃ‰ES</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">MATIÃˆRES 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">MATIÃˆRES 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">MATIÃˆRES 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 rÃ©cupÃ©rables 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 Ã  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 MATIÃˆRES</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 INTERMÃ‰DIAIRES 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 intermÃ©diaires 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 intermÃ©diaires 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 RÃ‰SIDUELS 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 rÃ©siduels 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 rÃ©siduels 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">Ã‰TUDES 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">Ã‰tudes 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">Ã‰tudes 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>
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+<record id="pcg_37" model="account.account.template"><field name="name">PRODUITS INTERMÃ‰DIAIRES ET RÃ‰SIDUELS</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 INTERMÃ‰DIAIRES</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 intermÃ©diaires 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 intermÃ©diaires 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 RÃ‰SIDUELS</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">DÃ©chets</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">MatiÃ¨res de RÃ©cupÃ©ration</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 DÃ‰PÃ”T</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">MATIÃˆRES PREMIÃˆRES ET FOURNITURES LIÃ‰ES 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 DÃ‰PÃ”T</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 dÃ©pÃ´t</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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES STOCKS DE MATIÃˆRES PREMIÃˆRES ET FOURNITURES LIÃ‰ES</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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES STOCKS DE PRODUITS INTERMÃ‰DIAIRES ET RÃ‰SIDUELS</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">DÃ‰PRÃ‰CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÃ‰PÃ”T</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 RATTACHÃ‰S</field><field name="code">40</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_401" model="account.account.template"><field name="name">FOURNISSEURS, DETTES EN COMPTE</field><field name="code">401</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
+<record id="pcg_4011" model="account.account.template"><field name="name">Fournisseurs</field><field name="code">4011</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
+<record id="pcg_4012" model="account.account.template"><field name="name">Fournisseurs Groupe</field><field name="code">4012</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
+<record id="pcg_4013" model="account.account.template"><field name="name">Fournisseurs sous-traitants</field><field name="code">4013</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
+<record id="pcg_4017" model="account.account.template"><field name="name">Fournisseur, retenues de garantie</field><field name="code">4017</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_401" /></record>
+<record id="pcg_402" model="account.account.template"><field name="name">FOURNISSEURS, EFFETS Ã€ PAYER</field><field name="code">402</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
+<record id="pcg_4021" model="account.account.template"><field name="name">Fournisseurs, Effets Ã  payer</field><field name="code">4021</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
+<record id="pcg_4022" model="account.account.template"><field name="name">Fournisseurs - Groupe, Effets Ã  payer</field><field name="code">4022</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
+<record id="pcg_4023" model="account.account.template"><field name="name">Fournisseurs sous-traitants, Effets Ã  payer</field><field name="code">4023</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_402" /></record>
+<record id="pcg_408" model="account.account.template"><field name="name">FOURNISSEURS, FACTURES NON PARVENUES</field><field name="code">408</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
+<record id="pcg_4081" model="account.account.template"><field name="name">Fournisseurs</field><field name="code">4081</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
+<record id="pcg_4082" model="account.account.template"><field name="name">Fournisseurs - Groupe</field><field name="code">4082</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
+<record id="pcg_4083" model="account.account.template"><field name="name">Fournisseurs sous-traitants</field><field name="code">4083</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
+<record id="pcg_4086" model="account.account.template"><field name="name">Fournisseurs, intÃ©rÃªts courus</field><field name="code">4086</field><field name="type">payable</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_408" /></record>
+<record id="pcg_409" model="account.account.template"><field name="name">FOURNISSEURS DÃ‰BITEURS</field><field name="code">409</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_payable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_40" /></record>
+<record id="pcg_4091" model="account.account.template"><field name="name">Fournisseurs avances et acomptes versÃ©s</field><field name="code">4091</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
+<record id="pcg_4092" model="account.account.template"><field name="name">Fournisseurs - Groupe avances et acomptes versÃ©s</field><field name="code">4092</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
+<record id="pcg_4093" model="account.account.template"><field name="name">Fournisseurs sous-traitants avances et acomptes versÃ©s</field><field name="code">4093</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
+<record id="pcg_4094" model="account.account.template"><field name="name">Fournisseurs crÃ©ances pour emballages et matÃ©riels Ã  rendre</field><field name="code">4094</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
+<record id="pcg_4098" model="account.account.template"><field name="name">Rabais, Remises, Ristournes et autres avoirs Ã  obtenir</field><field name="code">4098</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_stocks" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_409" /></record>
+<record id="pcg_41" model="account.account.template"><field name="name">CLIENTS ET COMPTES RATTACHÃ‰S</field><field name="code">41</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_classe_4" /></record>
+<record id="pcg_411" model="account.account.template"><field name="name">CLIENTS</field><field name="code">411</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_41" /></record>
+<record id="pcg_4111" model="account.account.template"><field name="name">Clients</field><field name="code">4111</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4112" model="account.account.template"><field name="name">Clients - Groupe</field><field name="code">4112</field><field name="type">receivable</field><field name="user_type" ref="l10n_syscohada.account_type_receivable" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_411" /></record>
+<record id="pcg_4114" model="account.account.template"><field name="name">Clients, Ã‰tat et CollectivitÃ©s 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, dÃ©grÃ¨vement de Taxes sur la Valeur AjoutÃ©e (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, Ã‰FFETS Ã€ 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 Ã  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 Ã  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">Ã‰tat et CollectivitÃ©s publiques, Effets Ã  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 Ã  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">CRÃ‰ANCES 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">CrÃ©ances 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 Ã  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, Ã‰FFETS ESCOMPTÃ‰S NON Ã‰CHUS</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">CRÃ‰ANCES 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">CrÃ©ances 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">CrÃ©ances 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 Ã€ 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 Ã  Ã©tablir</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, intÃ©rÃªts 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 CRÃ‰DITEURS</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 reÃ§us</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 reÃ§us</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 matÃ©riels consignÃ©s</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 Ã  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 avancÃ©s 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, RÃ‰MUNÃ‰RATIONS 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-ARRÃŠTS</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-arrÃªts</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 Ã  tiers dÃ©tenteur</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 mÃ©dicale</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 rattachÃ©s Ã  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">REPRÃ‰SENTANTS 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">DÃ©lÃ©guÃ©s 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 ComitÃ©s d'entreprises, d'Ã‰tablissement</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 reprÃ©sentants 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 BÃ‰NÃ‰FICES</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 â€“ DÃ‰PÃ”TS</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 Ã€ PAYER ET PRODUITS Ã€ 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 provisionnÃ©es pour congÃ©s Ã  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 Ã  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 Ã  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">SÃ‰CURITÃ‰ SOCIALE</field><field name="code">431</field><field name="type">view</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_43" /></record>
+<record id="pcg_4311" model="account.account.template"><field name="name">Prestations familiales</field><field name="code">4311</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4312" model="account.account.template"><field name="name">Accidents de travail</field><field name="code">4312</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4313" model="account.account.template"><field name="name">Caisse de retraite obligatoire</field><field name="code">4313</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4314" model="account.account.template"><field name="name">Caisse de retraite facultative</field><field name="code">4314</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_4318" model="account.account.template"><field name="name">Autres cotisations sociales</field><field name="code">4318</field><field name="type">other</field><field name="user_type" ref="l10n_syscohada.account_type_dettes" /><field name="reconcile" eval="True"/><field name="parent_id" ref="pcg_431" /></record>
+<record id="pcg_432" model="account.account.template"><field name="name">CAISSES DE RETRAITE COMPLÃ‰MENTAIRE</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. facturÃ©e sur production livrÃ©e Ã  soi-mÃªme</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 Ã  Ã©tablir</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 Ã€ PAYER ET PRODUITS Ã€ 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 Ã  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 congÃ©s Ã  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 Ã  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 Ã  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">Ã‰TAT ET COLLECTIVITÃ‰S 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">Ã‰TAT, IMPÃ”T SUR LES BÃ‰NÃ‰FICES</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">Ã‰TAT, AUTRES IMPÃ”TS 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">ImpÃ´ts 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">ImpÃ´ts et taxes pour les collectivitÃ©s 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">ImpÃ´ts 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">ImpÃ´ts et taxes recouvrables sur des associÃ©s</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 impÃ´ts 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">Ã‰TAT, T.V.A. FACTURÃ‰E</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. facturÃ©e 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. facturÃ©e 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. facturÃ©e 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">Ã‰TAT, T.V.A. DUE OU CRÃ‰DIT 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">Ã‰tat, 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">Ã‰tat, crÃ©dit de T.V.A. Ã  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">Ã‰TAT, T.V.A. RÃ‰CUPÃ‰RABLE</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. rÃ©cupÃ©rable 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. rÃ©cupÃ©rable 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. rÃ©cupÃ©rable 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. rÃ©cupÃ©rable sur services extÃ©rieurs 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. rÃ©cupÃ©rable 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. transfÃ©rÃ©e 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">Ã‰TAT, 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">Ã‰TAT, IMPÃ”TS RETENUS Ã€ 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">ImpÃ´t GÃ©nÃ©ral 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">ImpÃ´ts 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 solidaritÃ©</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 impÃ´ts 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">Ã‰TAT, CHARGES Ã€ PAYER ET PRODUITS Ã€ 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 Ã  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 Ã  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">Ã‰TAT, CRÃ‰ANCES 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">Ã‰tat, obligations cautionnÃ©es</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">Ã‰tat, avances et acomptes versÃ©s sur impÃ´ts</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">Ã‰tat, fonds de dotation Ã  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">Ã‰tat, subventions d'Ã©quipement Ã  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">Ã‰tat, subventions d'exploitation Ã  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">Ã‰tat, subventions d'Ã©quilibre Ã  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">Ã‰tat, fonds rÃ©glementÃ© provisionnÃ©</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">OPÃ‰RATIONS 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">OPÃ‰RATIONS 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 Ã€ 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 Ã  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 Ã  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">ASSOCIÃ‰S 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">ASSOCIÃ‰S, OPÃ‰RATIONS 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">AssociÃ©s 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">AssociÃ©s apports en numÃ©raire</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 appelÃ© non versÃ©</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">AssociÃ©s, capital appelÃ© non versÃ©</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">AssociÃ©s, versements reÃ§us 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">AssociÃ©s, versements anticipÃ©s</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 dÃ©faillants</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">AssociÃ©s, 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">AssociÃ©s, capital Ã  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">ASSOCIÃ‰S, 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">IntÃ©rÃªts 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">ASSOCIÃ‰S, OPÃ‰RATIONS 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">ASSOCIÃ‰S, DIVIDENDES Ã€ 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 DÃ› SUR CAPITAL APPELÃ‰</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">DÃ‰BITEURS ET CRÃ‰DITEURS 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">DÃ©biteurs 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">CrÃ©diteurs 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 Ã€ EFFECTUER SUR TITRES NON LIBÃ‰RÃ‰S</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 immobilisÃ©s</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">RÃ‰PARTITION PÃ‰RIODIQUE 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">CRÃ‰ANCES 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 CONSTATÃ‰ES 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 CONSTATÃ‰S 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">Ã‰CARTS 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 crÃ©ances</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">DiffÃ©rences compensÃ©es 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">Ã‰CARTS 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 crÃ©ances</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">DiffÃ©rences compensÃ©es 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">CRÃ‰ANCES ET DETTES HORS ACTIVITÃ‰S 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 Ã€ 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">CRÃ‰ANCES 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 Ã  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 Ã  Ã©tablir</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">CRÃ‰ANCES 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 CRÃ‰ANCES HORS ACTIVITÃ‰S 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">DÃ‰PRÃ‰CIATIONS ET RISQUES PROVISIONNÃ‰S (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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">CrÃ©ances 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">CrÃ©ances 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES COMPTES Ã‰TAT ET COLLECTIVITÃ‰S 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES COMPTES ASSOCIÃ‰S 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">AssociÃ©s, 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">AssociÃ©s, opÃ©rations 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">DÃ‰PRÃ‰CIATIONS DES COMPTES DÃ‰BITEURS 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">DÃ‰PRÃ‰CIATIONS DES COMPTES DE CRÃ‰ANCES 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">CrÃ©ances 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">CrÃ©ances 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 crÃ©ances 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 PROVISIONNÃ‰S</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 opÃ©rations 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 opÃ©rations 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 TRÃ‰SOR ET BONS DE CAISSE Ã€ 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 TrÃ©sor Ã  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 Ã  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 cotÃ©es</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 cotÃ©es</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 dÃ©membrÃ©es (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 confÃ©rant un droit de propriÃ©tÃ©</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 Ã©mises par la sociÃ©tÃ© et rachetÃ©es 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 cotÃ©es</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 cotÃ©es</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 confÃ©rant un droit de crÃ©ance</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 NÃ‰GOCIABLES 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">INTÃ‰RÃŠTS 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 TrÃ©sor et bons de caisse Ã  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 ASSIMILÃ‰ES</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 Ã€ 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 Ã€ 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 Ã€ 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">CHÃˆQUES Ã€ 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">CHÃˆQUES Ã€ 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 CRÃ‰DIT Ã€ 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 Ã€ 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">ChÃ¨ques 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 Ã©chus</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">IntÃ©rÃªts Ã©chus 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 Ã‰TATS 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">Ã‰TABLISSEMENTS FINANCIERS ET ASSIMILÃ‰S</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">CHÃˆQUES 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">TRÃ‰SOR</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">SOCIÃ‰TÃ‰S DE GESTION ET D'INTERMÃ‰DIATION (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 TRÃ‰SORERIE</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'INTÃ‰RÃŠT</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 MARCHÃ‰S Ã€ 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 MÃ‰TAUX PRÃ‰CIEUX ()</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, CRÃ‰DITS DE TRÃ‰SORERIE 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">CRÃ‰DITS DE TRÃ‰SORERIE</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 CRÃ‰DITS 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 CRÃ‰DITS 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 SIÃˆGE 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 unitÃ©s monÃ©taires lÃ©gales</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 unitÃ©s monÃ©taires lÃ©gales</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 unitÃ©s monÃ©taires lÃ©gales</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">RÃ‰GIES D'AVANCES, ACCRÃ‰DITIFS 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">RÃ‰GIES 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">ACCRÃ‰DITIFS</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">DÃ‰PRÃ‰CIATIONS ET RISQUES PROVISIONNÃ‰S</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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES TITRES ET VALEURS Ã€ 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">DÃ‰PRÃ‰CIATIONS 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">DÃ‰PRÃ‰CIATIONS DES COMPTES Ã‰TABLISSEMENTS FINANCIERS ET ASSIMILÃ‰S</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">DÃ‰PRÃ‰CIATIONS DES COMPTES Dâ€™INSTRUMENTS DE TRÃ‰SORERIE</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 PROVISIONNÃ‰S Ã€ CARACTÃˆRE 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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 ventilÃ©s)</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 MATIÃˆRES PREMIÃˆRES ET FOURNITURES LIÃ‰ES</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 ventilÃ©s)</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 ACHETÃ‰S</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 matiÃ¨res premiÃ¨res et fournitures liÃ©es</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 STOCKÃ‰S DE MATIÃˆRES 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">MatiÃ¨res 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">MatiÃ¨res 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 ventilÃ©s)</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 - ElectricitÃ©</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 â€“ Autres Ã©nergies</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 matÃ©riel 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'Ã©tudes 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, matÃ©riels et Ã©quipements</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 ventilÃ©s)</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 rÃ©cupÃ©rables 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 Ã  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 ventilÃ©s)</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 dÃ©placements</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 Ã©tablissements 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 EXTÃ‰RIEURS 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 GÃ‰NÃ‰RALE</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 bÃ¢timents</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 matÃ©riels 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 CRÃ‰DIT-BAIL ET CONTRATS ASSIMILÃ‰S</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">CrÃ©dit-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">CrÃ©dit-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 assimilÃ©s</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, RÃ‰PARATIONS 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 rÃ©parations 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 rÃ©parations 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 rÃ©parations</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 matÃ©riel 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 responsabilitÃ© 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 insolvabilitÃ© 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">Ã‰TUDES, 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">Ã‰tudes 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 gÃ©nÃ©rale</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">PUBLICITÃ‰, 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, imprimÃ©s 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">Ã‰chantillons</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 Ã  la clientÃ¨le</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, sÃ©minaires, confÃ©rences</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 publicitÃ© 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 TÃ‰LÃ‰COMMUNICATIONS</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 tÃ©lÃ©phone</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 tÃ©lex</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 tÃ©lÃ©copie</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 tÃ©lÃ©communications</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 EXTÃ‰RIEURS 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 crÃ©dit</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'Ã©mission 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">RÃ‰MUNÃ‰RATIONS D'INTERMÃ‰DIAIRES 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">RÃ©munÃ©rations 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">RÃ‰MUNÃ‰RATIONS DE PERSONNEL EXTÃ‰RIEUR Ã€ 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 intÃ©rimaire</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 dÃ©tachÃ© ou prÃªtÃ© Ã  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 dÃ©mÃ©nagement</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">RÃ©ceptions</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">IMPÃ”TS 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">IMPÃ”TS 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">ImpÃ´ts 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 impÃ´ts 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">IMPÃ”TS 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 vÃ©hicules de sociÃ©tÃ©</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">PÃ‰NALITÃ‰S 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">PÃ©nalitÃ©s d'assiette, impÃ´ts 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">PÃ©nalitÃ©s d'assiette, impÃ´ts 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">PÃ©nalitÃ©s de recouvrement, impÃ´ts 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">PÃ©nalitÃ©s de recouvrement, impÃ´ts 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 pÃ©nales 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 IMPÃ”TS 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 CRÃ‰ANCES CLIENTS ET AUTRES DÃ‰BITEURS</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 dÃ©biteurs</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 RÃ‰SULTAT SUR OPÃ‰RATIONS 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 transfÃ©rÃ©e de bÃ©nÃ©fices (comptabilitÃ© du gÃ©rant)</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 imputÃ©es par transfert (comptabilitÃ© des associÃ©s non gÃ©rants)</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 RÃ‰SULTAT ANNULÃ‰E SUR EXÃ‰CUTION 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 prÃ©sence et autres rÃ©munÃ©rations 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">MÃ©cÃ©nat</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 PROVISIONNÃ‰ES 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 Ã  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 crÃ©ances</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 provisionnÃ©es</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">RÃ‰MUNÃ‰RATIONS DIRECTES VERSÃ‰ES 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">CongÃ©s payÃ©s</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">IndemnitÃ©s de prÃ©avis, 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">IndemnitÃ©s de maladie versÃ©es 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">SupplÃ©ment 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 rÃ©munÃ©rations 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">RÃ‰MUNÃ‰RATIONS DIRECTES VERSÃ‰ES 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">CongÃ©s payÃ©s</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">IndemnitÃ©s de prÃ©avis, 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">IndemnitÃ©s de maladie versÃ©es 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">SupplÃ©ment 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 rÃ©munÃ©rations 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">INDEMNITÃ‰S FORFAITAIRES VERSÃ‰ES 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">IndemnitÃ©s 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">IndemnitÃ©s de reprÃ©sentation</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">IndemnitÃ©s 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 indemnitÃ©s 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 rÃ©munÃ©ration 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 rÃ©munÃ©ration 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">RÃ‰MUNÃ‰RATIONS 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">RÃ©munÃ©ration 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">RÃ‰MUNÃ‰RATION TRANSFÃ‰RÃ‰E DE PERSONNEL EXTÃ‰RIEUR</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 intÃ©rimaire</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 dÃ©tachÃ© ou prÃªtÃ© Ã  lâ€™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 ComitÃ©s d'entreprise, d'Ã©tablissement</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 ComitÃ©s d'hygiÃ¨ne et de sÃ©curitÃ©</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">MÃ©decine 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 ASSIMILÃ‰ES</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">INTÃ‰RÃŠTS 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 auprÃ¨s des Ã©tablissements de crÃ©dit</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 liÃ©es Ã  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">INTÃ‰RÃŠTS DANS LOYERS DE CRÃ‰DIT-BAIL ET CONTRATS ASSIMILÃ‰S</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">IntÃ©rÃªts dans loyers de crÃ©dit-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">IntÃ©rÃªts dans loyers de crÃ©dit-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">IntÃ©rÃªts 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 ACCORDÃ‰S</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 INTÃ‰RÃŠTS</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 reÃ§ues et dÃ©pÃ´ts crÃ©diteurs</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 bloquÃ©s</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">IntÃ©rÃªts sur obligations cautionnÃ©es</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">IntÃ©rÃªts 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">IntÃ©rÃªts bancaires et sur opÃ©rations de trÃ©sorerie et dâ€™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">IntÃ©rÃªts 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 viagÃ¨res</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 opÃ©rations financiÃ¨res</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 trÃ©sorerie</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 PROVISIONNÃ‰ES FINANCIÃˆRES</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 provisionnÃ©es financiÃ¨res</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 immobilisÃ©es</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 Ã€ CARACTÃˆRE 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 Ã  caractÃ¨re 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 rÃ©parations</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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 FINANCIÃˆRES</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 dÃ©prÃ©ciation des immobilisations financiÃ¨res</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 INTERMÃ‰DIAIRES</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ‰SIDUELS</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 FACTURÃ‰S</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 RÃ©gion</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 facturÃ©s</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 Ã  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 exploitÃ©s dans l'intÃ©rÃªt 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 Ã€ 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 Ã€ 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 PÃ‰RÃ‰QUATION</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">VersÃ©es par l'Ã‰tat et les collectivitÃ©s 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">VersÃ©es 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">VersÃ©es 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 IMMOBILISÃ‰E</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 FINANCIÃˆRES</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">Ã‰tudes 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 INTERMÃ‰DIAIRES ET RÃ‰SIDUELS</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 intermÃ©diaires</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 rÃ©siduels</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>
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+<record id="pcg_752" model="account.account.template"><field name="name">QUOTE-PART DE RÃ‰SULTAT SUR OPÃ‰RATIONS 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 transfÃ©rÃ©e de pertes (comptabilitÃ© du gÃ©rant)</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">BÃ©nÃ©fices attribuÃ©s par transfert (comptabilitÃ© des associÃ©s non gÃ©rants)</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 RÃ‰SULTAT SUR EXÃ‰CUTION 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 prÃ©sence et autres rÃ©munÃ©rations 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">IndemnitÃ©s dâ€™assurances reÃ§ues</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 PROVISIONNÃ‰ES 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 Ã  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 crÃ©ances</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 provisionnÃ©es</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 ASSIMILÃ‰S</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">INTÃ‰RÃŠTS DE PRÃŠTS</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 viagÃ¨res</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 opÃ©rations financiÃ¨res</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 trÃ©sorerie</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 PROVISIONNÃ‰ES FINANCIÃˆRES</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 provisionnÃ©es financiÃ¨res</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 rÃ©parations</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 dÃ©prÃ©ciation 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 dÃ©prÃ©ciation 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 FINANCIÃˆRES</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 dÃ©prÃ©ciation des immobilisations financiÃ¨res</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>
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+<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 LÃ‰GALE AUX BÃ‰NÃ‰FICES</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 BÃ‰NÃ‰FICES</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'Ã‰QUILIBRE</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">Ã‰TAT</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">COLLECTIVITÃ‰S 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">IMPÃ”TS SUR LE RÃ‰SULTAT</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">IMPÃ”TS SUR LES BÃ‰NÃ‰FICES 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">ActivitÃ©s exercÃ©es dans l'Ã‰tat</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">ActivitÃ©s exercÃ©es dans les autres Ã‰tats de la RÃ©gion</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">ActivitÃ©s exercÃ©es hors RÃ©gion</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'IMPÃ”TS SUR RÃ‰SULTATS ANTÃ‰RIEURS</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">IMPÃ”T 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">DÃ‰GRÃˆVEMENTS ET ANNULATIONS Dâ€™IMPÃ”TS SUR RÃ‰SULTATS ANTÃ‰RIEURS</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">DÃ©grÃ¨vements</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 rÃ©troactives</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 ACCORDÃ‰S</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">CrÃ©dits confirmÃ©s 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 Ã  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">FacilitÃ©s 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"> FacilitÃ©s d'Ã©mission</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">HypothÃ¨ques 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 endossÃ©s 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 RÃ‰CIPROQUES</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 Ã  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 Ã  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 rÃ©ciproques</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 crÃ©ances 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 rÃ©serve de propriÃ©tÃ©</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 ACCORDÃ‰S</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">CrÃ©dits accordÃ©s non dÃ©caissÃ©s</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 accordÃ©s</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 ACCORDÃ‰S</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 accordÃ©s</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 accordÃ©es</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">HypothÃ¨ques accordÃ©es</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 endossÃ©s 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 accordÃ©es</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 RÃ‰CIPROQUES</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 Ã  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 Ã  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 rÃ©ciproques</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 ACCORDÃ‰S</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 rÃ©serve de propriÃ©tÃ©</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 accordÃ©s</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 ACCORDÃ‰S, 905 Ã  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 ACCORDÃ‰S, 905 Ã  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 ACCORDÃ‰S, 905 Ã  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 ACCORDÃ‰S, 905 Ã  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 COÃ›TS</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 : DÃ©finition de la devise de rÃ©fÃ©rence
+	# Auteur : BAAMTU SÃ©nÃ©gal
+	# Version du fichier : 1.0 
+	# Date : 02/2010
+	# 
+	#
+	-->
+
+      <record id="base.CFA" model="res.currency">
+      	<!-- There are in fact 2 CFA currencies:
+                  - XAF for the Central African CFA franc
+                  - XOF for the West African CFA franc
+                As they are interchangeable, we probably only need one.
+                XOF appears to have "CFA" as symbol, while "XAF" is "FCFA",
+                so let's pick XOF as the ISO Code, to have a code-symbol match.
+                We can keep CFA as XML ID to show that we only have one currency,
+                there is no possible conflict, as no other currency currently
+                has CFA as ISO Code.
+                See http://en.wikipedia.org/wiki/CFA_franc
+                    http://en.wikipedia.org/wiki/ISO_4217
+            -->
+		<field name="name">XOF</field>
+		<field name="symbol">CFA</field>
+		<field name="rounding">1</field>
+		<field name="accuracy">4</field>
+	</record>
+	<record id="base.rateCFA" model="res.currency.rate">
+           <field name="rate">655.957</field>
+           <field name="currency_id" ref="base.CFA"/>
+           <field eval="time.strftime('%Y-01-01')" name="name"/>
+       </record>
+       	<!--
+	#
+	# SYSCOHADA : DÃ©finition des taux de TVA SYSCOHADA
+	# Auteur : BAAMTU SÃ©nÃ©gal
+	# 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">ExonÃ©rÃ© 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	2011-04-25 21:34:28 +0000
@@ -0,0 +1,12 @@
+ï»¿<?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>

Follow ups

Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: qdp (OpenERP), 2011-06-17
[Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: noreply, 2011-06-17
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: qdp (OpenERP), 2011-06-01
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: qdp (OpenERP), 2011-05-19
[Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Tidiane Sy (BAAMTU), 2011-05-18
[Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Tidiane Sy (BAAMTU), 2011-05-18
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Tidiane Sy (BAAMTU), 2011-05-02
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Mustufa Rangwala (Open ERP), 2011-05-02
Out of Office - Steve Atkins
From: Steve Atkins (Multibase), 2011-04-28
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Mustufa Rangwala (Open ERP), 2011-04-27
Re: [Merge] lp:~tsy/openobject-addons/l10n_syscohada into lp:openobject-addons
From: Mustufa Rangwala (Open ERP), 2011-04-27