<?xml version="1.0"?>
<terp>
<data noupdate="True">

#
# Accounts Pcmn tree
#

<record model="account.account" id="plan1">
	<field name="code">0</field>
	<field name="name">Plan Comptable</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
</record>
<record model="account.account" id="plan2">
	<field name="code">1-5</field>
	<field name="name">Comptes de bilan</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan1])]"/>
</record>
<record model="account.account" id="plan3">
	<field name="code">1</field>
	<field name="name">Comptes de capitaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan2])]"/>
</record>
<record model="account.account" id="plan4">
	<field name="code">10</field>
	<field name="name">Capital et réserves</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan5">
	<field name="code">101</field>
	<field name="name">Capital</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan6">
	<field name="code">1011</field>
	<field name="name">Capital souscrit - non appelé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan5])]"/>
</record>
<record model="account.account" id="plan7">
	<field name="code">1012</field>
	<field name="name">Capital souscrit - appelé non versé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan5])]"/>
</record>
<record model="account.account" id="plan8">
	<field name="code">1013</field>
	<field name="name">Capital souscrit - appelé versé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan5])]"/>
</record>
<record model="account.account" id="plan9">
	<field name="code">10131</field>
	<field name="name">Capital non amorti</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan8])]"/>
</record>
<record model="account.account" id="plan10">
	<field name="code">10132</field>
	<field name="name">Capital amorti</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan8])]"/>
</record>
<record model="account.account" id="plan11">
	<field name="code">1018</field>
	<field name="name">Capital souscrit soumis à des réglementations particulières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan5])]"/>
</record>
<record model="account.account" id="plan12">
	<field name="code">104</field>
	<field name="name">Primes liées au capital social</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan13">
	<field name="code">1041</field>
	<field name="name">Primes d'émission</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan12])]"/>
</record>
<record model="account.account" id="plan14">
	<field name="code">1042</field>
	<field name="name">Primes de fusion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan12])]"/>
</record>
<record model="account.account" id="plan15">
	<field name="code">1043</field>
	<field name="name">Primes d'apport</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan12])]"/>
</record>
<record model="account.account" id="plan16">
	<field name="code">1044</field>
	<field name="name">Primes de conversion d'obligations en actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan12])]"/>
</record>
<record model="account.account" id="plan17">
	<field name="code">1045</field>
	<field name="name">Bons de souscription d'actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan12])]"/>
</record>
<record model="account.account" id="plan18">
	<field name="code">105</field>
	<field name="name">Écarts de réévaluation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan19">
	<field name="code">1051</field>
	<field name="name">Réserve spéciale de réévaluation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan20">
	<field name="code">1052</field>
	<field name="name">Écart de réévaluation libre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan21">
	<field name="code">1053</field>
	<field name="name">Réserve de réévaluation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan22">
	<field name="code">1055</field>
	<field name="name">Écarts de réévaluation (autres opérations légales)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan23">
	<field name="code">1057</field>
	<field name="name">Autres écarts de réévaluation en France</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan24">
	<field name="code">1058</field>
	<field name="name">Autres écarts de réévaluation à l'étranger</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan18])]"/>
</record>
<record model="account.account" id="plan25">
	<field name="code">106</field>
	<field name="name">Réserves</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan26">
	<field name="code">1061</field>
	<field name="name">Réserve légale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan25])]"/>
</record>
<record model="account.account" id="plan27">
	<field name="code">10611</field>
	<field name="name">Réserve légale proprement dite</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan26])]"/>
</record>
<record model="account.account" id="plan28">
	<field name="code">10612</field>
	<field name="name">Plus-values nettes à long terme</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan26])]"/>
</record>
<record model="account.account" id="plan29">
	<field name="code">1062</field>
	<field name="name">Réserves indisponibles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan25])]"/>
</record>
<record model="account.account" id="plan30">
	<field name="code">1063</field>
	<field name="name">Réserves statutaires ou contractuelles </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan25])]"/>
</record>
<record model="account.account" id="plan31">
	<field name="code">1064</field>
	<field name="name">Réserves réglementées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan25])]"/>
</record>
<record model="account.account" id="plan32">
	<field name="code">10641</field>
	<field name="name">Plus-values nettes à long terme </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan31])]"/>
</record>
<record model="account.account" id="plan33">
	<field name="code">10643</field>
	<field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan31])]"/>
</record>
<record model="account.account" id="plan34">
	<field name="code">10648</field>
	<field name="name">Autres réserves réglementées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan31])]"/>
</record>
<record model="account.account" id="plan35">
	<field name="code">1068</field>
	<field name="name">Autres réserves</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan25])]"/>
</record>
<record model="account.account" id="plan36">
	<field name="code">10681</field>
	<field name="name">Réserve de propre assureur</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan35])]"/>
</record>
<record model="account.account" id="plan37">
	<field name="code">10688</field>
	<field name="name">Réserves diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan35])]"/>
</record>
<record model="account.account" id="plan38">
	<field name="code">107</field>
	<field name="name">Écarts d'équivalence</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan39">
	<field name="code">108</field>
	<field name="name">Compte de l'exploitant</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan40">
	<field name="code">109</field>
	<field name="name">Actionnaires: capital souscrit - non appelé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan4])]"/>
</record>
<record model="account.account" id="plan41">
	<field name="code">11</field>
	<field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan42">
	<field name="code">110</field>
	<field name="name">Report à nouveau (solde créditeur)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan41])]"/>
</record>
<record model="account.account" id="plan43">
	<field name="code">119</field>
	<field name="name">Report à nouveau (solde débiteur)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan41])]"/>
</record>
<record model="account.account" id="plan44">
	<field name="code">12</field>
	<field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan45">
	<field name="code">120</field>
	<field name="name">Résultat de l'exercice (bénéfice)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan44])]"/>
</record>
<record model="account.account" id="plan46">
	<field name="code">129</field>
	<field name="name">Résultat de l'exercice (perte)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan44])]"/>
</record>
<record model="account.account" id="plan47">
	<field name="code">13</field>
	<field name="name">Subventions d'investissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan48">
	<field name="code">131</field>
	<field name="name">Subventions d'équipement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan47])]"/>
</record>
<record model="account.account" id="plan49">
	<field name="code">1311</field>
	<field name="name">État</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan50">
	<field name="code">1312</field>
	<field name="name">Régions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan51">
	<field name="code">1313</field>
	<field name="name">Départements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan52">
	<field name="code">1314</field>
	<field name="name">Communes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan53">
	<field name="code">1315</field>
	<field name="name">Collectivités publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan54">
	<field name="code">1316</field>
	<field name="name">Entreprises publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan55">
	<field name="code">1317</field>
	<field name="name">Entreprises et organismes privés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan56">
	<field name="code">1318</field>
	<field name="name">Autres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan48])]"/>
</record>
<record model="account.account" id="plan57">
	<field name="code">138</field>
	<field name="name">Autres subventions d'investissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan47])]"/>
</record>
<record model="account.account" id="plan58">
	<field name="code">139</field>
	<field name="name">Subventions d'investissement inscrites au compte de résultat</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan47])]"/>
</record>
<record model="account.account" id="plan59">
	<field name="code">1391</field>
	<field name="name">Subventions d'équipement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan58])]"/>
</record>
<record model="account.account" id="plan60">
	<field name="code">13911</field>
	<field name="name">Etat</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan61">
	<field name="code">13912</field>
	<field name="name">Régions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan62">
	<field name="code">13913</field>
	<field name="name">Départements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan63">
	<field name="code">13914</field>
	<field name="name">Communes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan64">
	<field name="code">13915</field>
	<field name="name">Collectivités publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan65">
	<field name="code">13916</field>
	<field name="name">Entreprises publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan66">
	<field name="code">13917</field>
	<field name="name">Entreprises et organismes privés </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan67">
	<field name="code">13918</field>
	<field name="name">Autres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan59])]"/>
</record>
<record model="account.account" id="plan68">
	<field name="code">1398</field>
	<field name="name">Autres subventions d'investissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan58])]"/>
</record>
<record model="account.account" id="plan69">
	<field name="code">14</field>
	<field name="name">Provisions réglementées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan70">
	<field name="code">142</field>
	<field name="name">Provisions réglementées relatives aux immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan71">
	<field name="code">1423</field>
	<field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan70])]"/>
</record>
<record model="account.account" id="plan72">
	<field name="code">1424</field>
	<field name="name">Provisions pour investissement (participation des salariés)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan70])]"/>
</record>
<record model="account.account" id="plan73">
	<field name="code">143</field>
	<field name="name">Provisions réglementées relatives aux stocks</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan74">
	<field name="code">1431</field>
	<field name="name">Hausse des prix</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan73])]"/>
</record>
<record model="account.account" id="plan75">
	<field name="code">1432</field>
	<field name="name">Fluctuation des cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan73])]"/>
</record>
<record model="account.account" id="plan76">
	<field name="code">144</field>
	<field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan77">
	<field name="code">145</field>
	<field name="name">Amortissements dérogatoires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan78">
	<field name="code">146</field>
	<field name="name">Provision spéciale de réévaluation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan79">
	<field name="code">147</field>
	<field name="name">Plus-values réinvesties</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan80">
	<field name="code">148</field>
	<field name="name">Autres provisions réglementées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan69])]"/>
</record>
<record model="account.account" id="plan81">
	<field name="code">15</field>
	<field name="name">Provisions pour risques et charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan82">
	<field name="code">151</field>
	<field name="name">Provisions pour risques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan83">
	<field name="code">1511</field>
	<field name="name">Provisions pour litiges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan84">
	<field name="code">1512</field>
	<field name="name">Provisions pour garanties données aux clients</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan85">
	<field name="code">1513</field>
	<field name="name">Provisions pour pertes sur marchés à terme</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan86">
	<field name="code">1514</field>
	<field name="name">Provisions pour amendes et pénalités</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan87">
	<field name="code">1515</field>
	<field name="name">Provisions pour pertes de change</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan88">
	<field name="code">1516</field>
	<field name="name">Provisions pour pertes sur contrats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan89">
	<field name="code">1518</field>
	<field name="name">Autres provisions pour risques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan82])]"/>
</record>
<record model="account.account" id="plan90">
	<field name="code">153</field>
	<field name="name">Provisions pour pensions et obligations similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan91">
	<field name="code">154</field>
	<field name="name">Provisions pour restructurations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan92">
	<field name="code">155</field>
	<field name="name">Provisions pour impôts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan93">
	<field name="code">156</field>
	<field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan94">
	<field name="code">157</field>
	<field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan95">
	<field name="code">1572</field>
	<field name="name">Provisions pour gros entretien ou grandes révisions </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan94])]"/>
</record>
<record model="account.account" id="plan96">
	<field name="code">158</field>
	<field name="name">Autres provisions pour charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan81])]"/>
</record>
<record model="account.account" id="plan97">
	<field name="code">1581</field>
	<field name="name">Provisions pour remises en état</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan96])]"/>
</record>
<record model="account.account" id="plan98">
	<field name="code">16</field>
	<field name="name">Emprunts et dettes assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan99">
	<field name="code">161</field>
	<field name="name">Emprunts obligataires convertibles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan100">
	<field name="code">163</field>
	<field name="name">Autres emprunts obligataires </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan101">
	<field name="code">164</field>
	<field name="name">Emprunts auprès des établissements de crédit</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan102">
	<field name="code">165</field>
	<field name="name">Dépôts et cautionnements reçus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan103">
	<field name="code">1651</field>
	<field name="name">Dépôts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan102])]"/>
</record>
<record model="account.account" id="plan104">
	<field name="code">1655</field>
	<field name="name">Cautionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan102])]"/>
</record>
<record model="account.account" id="plan105">
	<field name="code">166</field>
	<field name="name">Participation des salariés aux résultats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan106">
	<field name="code">1661</field>
	<field name="name">Comptes bloqués</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan105])]"/>
</record>
<record model="account.account" id="plan107">
	<field name="code">1662</field>
	<field name="name">Fonds de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan105])]"/>
</record>
<record model="account.account" id="plan108">
	<field name="code">167</field>
	<field name="name">Emprunts et dettes assortis de conditions particulières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan109">
	<field name="code">1671</field>
	<field name="name">Emissions de titres participatifs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan108])]"/>
</record>
<record model="account.account" id="plan110">
	<field name="code">1674</field>
	<field name="name">Avances conditionnées de l'État</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan108])]"/>
</record>
<record model="account.account" id="plan111">
	<field name="code">1675</field>
	<field name="name">Emprunts participatifs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan108])]"/>
</record>
<record model="account.account" id="plan112">
	<field name="code">168</field>
	<field name="name">Autres emprunts et dettes assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan113">
	<field name="code">1681</field>
	<field name="name">Autres emprunts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan112])]"/>
</record>
<record model="account.account" id="plan114">
	<field name="code">1685</field>
	<field name="name">Rentes viagères capitalisées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan112])]"/>
</record>
<record model="account.account" id="plan115">
	<field name="code">1687</field>
	<field name="name">Autres dettes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan112])]"/>
</record>
<record model="account.account" id="plan116">
	<field name="code">1688</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan112])]"/>
</record>
<record model="account.account" id="plan117">
	<field name="code">16881</field>
	<field name="name">Sur emprunts obligataires convertibles </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan118">
	<field name="code">16883</field>
	<field name="name">Sur autres emprunts obligataires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan119">
	<field name="code">16884</field>
	<field name="name">Sur emprunts auprès des établissements de crédit</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan120">
	<field name="code">16885</field>
	<field name="name">Sur dépôts et cautionnements reçus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan121">
	<field name="code">16886</field>
	<field name="name">Sur participation des salariés aux résultats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan122">
	<field name="code">16887</field>
	<field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan123">
	<field name="code">16888</field>
	<field name="name">Sur autres emprunts et dettes assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan116])]"/>
</record>
<record model="account.account" id="plan124">
	<field name="code">169</field>
	<field name="name">Primes de remboursement des obligations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan98])]"/>
</record>
<record model="account.account" id="plan125">
	<field name="code">17</field>
	<field name="name">Dettes rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan126">
	<field name="code">171</field>
	<field name="name">Dettes rattachées à des participations (groupe)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan125])]"/>
</record>
<record model="account.account" id="plan127">
	<field name="code">174</field>
	<field name="name">Dettes rattachées à des participations (hors groupe)  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan125])]"/>
</record>
<record model="account.account" id="plan128">
	<field name="code">178</field>
	<field name="name">Dettes rattachées à des sociétés en participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan125])]"/>
</record>
<record model="account.account" id="plan129">
	<field name="code">1781</field>
	<field name="name">Principal</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan128])]"/>
</record>
<record model="account.account" id="plan130">
	<field name="code">1788</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan128])]"/>
</record>
<record model="account.account" id="plan131">
	<field name="code">18</field>
	<field name="name">Comptes de liaison des établissements et sociétés en participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan3])]"/>
</record>
<record model="account.account" id="plan132">
	<field name="code">181</field>
	<field name="name">Comptes de liaison des établissements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan131])]"/>
</record>
<record model="account.account" id="plan133">
	<field name="code">186</field>
	<field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan131])]"/>
</record>
<record model="account.account" id="plan134">
	<field name="code">187</field>
	<field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan131])]"/>
</record>
<record model="account.account" id="plan135">
	<field name="code">188</field>
	<field name="name">Comptes de liaison des sociétés en participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan131])]"/>
</record>
<record model="account.account" id="plan136">
	<field name="code">2</field>
	<field name="name">Comptes d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan2])]"/>
</record>
<record model="account.account" id="plan137">
	<field name="code">20</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan138">
	<field name="code">201</field>
	<field name="name">Frais d'établissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan139">
	<field name="code">2011</field>
	<field name="name">Frais de constitution</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan138])]"/>
</record>
<record model="account.account" id="plan140">
	<field name="code">2012</field>
	<field name="name">Frais de premier établissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan138])]"/>
</record>
<record model="account.account" id="plan141">
	<field name="code">20121</field>
	<field name="name">Frais de prospection</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan140])]"/>
</record>
<record model="account.account" id="plan142">
	<field name="code">20122</field>
	<field name="name">Frais de publicité</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan140])]"/>
</record>
<record model="account.account" id="plan143">
	<field name="code">2013</field>
	<field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions scissions transformations)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan138])]"/>
</record>
<record model="account.account" id="plan144">
	<field name="code">203</field>
	<field name="name">Frais de recherche et de développement  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan145">
	<field name="code">205</field>
	<field name="name">Concessions et droits similaires brevets licences marques procédés logiciels droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan146">
	<field name="code">206</field>
	<field name="name">Droit au bail</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan147">
	<field name="code">207</field>
	<field name="name">Fonds commercial</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan148">
	<field name="code">208</field>
	<field name="name">Autres immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan137])]"/>
</record>
<record model="account.account" id="plan149">
	<field name="code">21</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan150">
	<field name="code">211</field>
	<field name="name">Terrains</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan151">
	<field name="code">2111</field>
	<field name="name">Terrains nus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan152">
	<field name="code">2112</field>
	<field name="name">Terrains aménagés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan153">
	<field name="code">2113</field>
	<field name="name">Sous-sols et sur-sols</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan154">
	<field name="code">2114</field>
	<field name="name">Terrains de gisement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan155">
	<field name="code">21141</field>
	<field name="name">Carrières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan154])]"/>
</record>
<record model="account.account" id="plan156">
	<field name="code">2115</field>
	<field name="name">Terrains bâtis</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan157">
	<field name="code">21151</field>
	<field name="name">Ensembles immobiliers industriels (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan156])]"/>
</record>
<record model="account.account" id="plan158">
	<field name="code">21155</field>
	<field name="name">Ensembles immobiliers administratifs et commerciaux (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan156])]"/>
</record>
<record model="account.account" id="plan159">
	<field name="code">21158</field>
	<field name="name">Autres ensembles immobiliers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan156])]"/>
</record>
<record model="account.account" id="plan160">
	<field name="code">211581</field>
	<field name="name">Affectés aux opérations professionnelles (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan159])]"/>
</record>
<record model="account.account" id="plan161">
	<field name="code">211588</field>
	<field name="name">Affectés aux opérations non professionnelles (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan159])]"/>
</record>
<record model="account.account" id="plan162">
	<field name="code">2116</field>
	<field name="name">Compte d'ordre sur immobilisations (art 6 du décret n° 78-737 du 11 juillet 1978)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan150])]"/>
</record>
<record model="account.account" id="plan163">
	<field name="code">212</field>
	<field name="name">Agencements et aménagements de terrains</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan164">
	<field name="code">213</field>
	<field name="name">Constructions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan165">
	<field name="code">2131</field>
	<field name="name">Bâtiments</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan164])]"/>
</record>
<record model="account.account" id="plan166">
	<field name="code">21311</field>
	<field name="name">Ensembles immobiliers industriels (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan165])]"/>
</record>
<record model="account.account" id="plan167">
	<field name="code">21315</field>
	<field name="name">Ensembles immobiliers administratifs et commerciaux (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan165])]"/>
</record>
<record model="account.account" id="plan168">
	<field name="code">21318</field>
	<field name="name">Autres ensembles immobiliers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan165])]"/>
</record>
<record model="account.account" id="plan169">
	<field name="code">213181</field>
	<field name="name">Affectés aux opérations professionnelles (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan168])]"/>
</record>
<record model="account.account" id="plan170">
	<field name="code">213188</field>
	<field name="name">Affectés aux opérations non professionnelles (A B)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan168])]"/>
</record>
<record model="account.account" id="plan171">
	<field name="code">2135</field>
	<field name="name">Installations générales agencements aménagements des constructions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan164])]"/>
</record>
<record model="account.account" id="plan172">
	<field name="code">2138</field>
	<field name="name">Ouvrages d'infrastructure</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan164])]"/>
</record>
<record model="account.account" id="plan173">
	<field name="code">21381</field>
	<field name="name">Voies de terre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan172])]"/>
</record>
<record model="account.account" id="plan174">
	<field name="code">21382</field>
	<field name="name">Voies de fer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan172])]"/>
</record>
<record model="account.account" id="plan175">
	<field name="code">21383</field>
	<field name="name">Voies d'eau</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan172])]"/>
</record>
<record model="account.account" id="plan176">
	<field name="code">21384</field>
	<field name="name">Barrages</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan172])]"/>
</record>
<record model="account.account" id="plan177">
	<field name="code">21385</field>
	<field name="name">Pistes d'aérodromes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan172])]"/>
</record>
<record model="account.account" id="plan178">
	<field name="code">214</field>
	<field name="name">Constructions sur sol d'autrui</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan179">
	<field name="code">215</field>
	<field name="name">Installations techniques matériels et outillages industriels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan180">
	<field name="code">2151</field>
	<field name="name">Installations complexes spécialisées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan179])]"/>
</record>
<record model="account.account" id="plan181">
	<field name="code">21511</field>
	<field name="name">Sur sol propre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan180])]"/>
</record>
<record model="account.account" id="plan182">
	<field name="code">21514</field>
	<field name="name">Sur sol d'autrui</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan180])]"/>
</record>
<record model="account.account" id="plan183">
	<field name="code">2153</field>
	<field name="name">Installations à caractère spécifique</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan179])]"/>
</record>
<record model="account.account" id="plan184">
	<field name="code">21531</field>
	<field name="name">Sur sol propre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan183])]"/>
</record>
<record model="account.account" id="plan185">
	<field name="code">21534</field>
	<field name="name">Sur sol d'autrui</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan183])]"/>
</record>
<record model="account.account" id="plan186">
	<field name="code">2154</field>
	<field name="name">Matériel industriel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan179])]"/>
</record>
<record model="account.account" id="plan187">
	<field name="code">2155</field>
	<field name="name">Outillage industriel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan179])]"/>
</record>
<record model="account.account" id="plan188">
	<field name="code">2157</field>
	<field name="name">Agencements et aménagements du matériel et outillage industriels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan179])]"/>
</record>
<record model="account.account" id="plan189">
	<field name="code">218</field>
	<field name="name">Autres immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan149])]"/>
</record>
<record model="account.account" id="plan190">
	<field name="code">2181</field>
	<field name="name">Installations générales agencements aménagements divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan191">
	<field name="code">2182</field>
	<field name="name">Matériel de transport</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan192">
	<field name="code">2183</field>
	<field name="name">Matériel de bureau et matériel informatique </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan193">
	<field name="code">2184</field>
	<field name="name">Mobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan194">
	<field name="code">2185</field>
	<field name="name">Cheptel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan195">
	<field name="code">2186</field>
	<field name="name">Emballages récupérables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan189])]"/>
</record>
<record model="account.account" id="plan196">
	<field name="code">22</field>
	<field name="name">Immobilisations mises en concession</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan197">
	<field name="code">23</field>
	<field name="name">Immobilisations en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan198">
	<field name="code">231</field>
	<field name="name">Immobilisations corporelles en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan197])]"/>
</record>
<record model="account.account" id="plan199">
	<field name="code">2312</field>
	<field name="name">Terrains</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan198])]"/>
</record>
<record model="account.account" id="plan200">
	<field name="code">2313</field>
	<field name="name">Constructions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan198])]"/>
</record>
<record model="account.account" id="plan201">
	<field name="code">2315</field>
	<field name="name">Installations techniques matériel et outillage industriels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan198])]"/>
</record>
<record model="account.account" id="plan202">
	<field name="code">2318</field>
	<field name="name">Autres immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan198])]"/>
</record>
<record model="account.account" id="plan203">
	<field name="code">232</field>
	<field name="name">Immobilisations incorporelles en cours </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan197])]"/>
</record>
<record model="account.account" id="plan204">
	<field name="code">237</field>
	<field name="name">Avances et acomptes versés sur immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan197])]"/>
</record>
<record model="account.account" id="plan205">
	<field name="code">238</field>
	<field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan197])]"/>
</record>
<record model="account.account" id="plan206">
	<field name="code">2382</field>
	<field name="name">Terrains</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan205])]"/>
</record>
<record model="account.account" id="plan207">
	<field name="code">2383</field>
	<field name="name">Constructions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan205])]"/>
</record>
<record model="account.account" id="plan208">
	<field name="code">2385</field>
	<field name="name">Installations techniques matériel et outillage industriels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan205])]"/>
</record>
<record model="account.account" id="plan209">
	<field name="code">2388</field>
	<field name="name">Autres immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan205])]"/>
</record>
<record model="account.account" id="plan210">
	<field name="code">25</field>
	<field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan211">
	<field name="code">26</field>
	<field name="name">Participations et créances rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan212">
	<field name="code">261</field>
	<field name="name">Titres de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan211])]"/>
</record>
<record model="account.account" id="plan213">
	<field name="code">2611</field>
	<field name="name">Actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan212])]"/>
</record>
<record model="account.account" id="plan214">
	<field name="code">2618</field>
	<field name="name">Autres titres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan212])]"/>
</record>
<record model="account.account" id="plan215">
	<field name="code">266</field>
	<field name="name">Autres formes de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan211])]"/>
</record>
<record model="account.account" id="plan216">
	<field name="code">267</field>
	<field name="name">Créances rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan211])]"/>
</record>
<record model="account.account" id="plan217">
	<field name="code">2671</field>
	<field name="name">Créances rattachées à des participations (groupe)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan218">
	<field name="code">2674</field>
	<field name="name">Créances rattachées à des participations (hors groupe)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan219">
	<field name="code">2675</field>
	<field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan220">
	<field name="code">2676</field>
	<field name="name">Avances consolidables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan221">
	<field name="code">2677</field>
	<field name="name">Autres créances rattachées à des participations </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan222">
	<field name="code">2678</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan216])]"/>
</record>
<record model="account.account" id="plan223">
	<field name="code">268</field>
	<field name="name">Créances rattachées à des sociétés en participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan211])]"/>
</record>
<record model="account.account" id="plan224">
	<field name="code">2681</field>
	<field name="name">Principal</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan223])]"/>
</record>
<record model="account.account" id="plan225">
	<field name="code">2688</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan223])]"/>
</record>
<record model="account.account" id="plan226">
	<field name="code">269</field>
	<field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan211])]"/>
</record>
<record model="account.account" id="plan227">
	<field name="code">27</field>
	<field name="name">Autres immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan228">
	<field name="code">271</field>
	<field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan229">
	<field name="code">2711</field>
	<field name="name">Actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan228])]"/>
</record>
<record model="account.account" id="plan230">
	<field name="code">2718</field>
	<field name="name">Autres titres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan228])]"/>
</record>
<record model="account.account" id="plan231">
	<field name="code">272</field>
	<field name="name">Titres immobilisés (droit de créance)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan232">
	<field name="code">2721</field>
	<field name="name">Obligations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan231])]"/>
</record>
<record model="account.account" id="plan233">
	<field name="code">2722</field>
	<field name="name">Bons</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan231])]"/>
</record>
<record model="account.account" id="plan234">
	<field name="code">273</field>
	<field name="name">Titres immobilisés de l'activité de portefeuille</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan235">
	<field name="code">274</field>
	<field name="name">Prêts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan236">
	<field name="code">2741</field>
	<field name="name">Prêts participatifs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan235])]"/>
</record>
<record model="account.account" id="plan237">
	<field name="code">2742</field>
	<field name="name">Prêts aux associés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan235])]"/>
</record>
<record model="account.account" id="plan238">
	<field name="code">2743</field>
	<field name="name">Prêts au personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan235])]"/>
</record>
<record model="account.account" id="plan239">
	<field name="code">2748</field>
	<field name="name">Autres prêts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan235])]"/>
</record>
<record model="account.account" id="plan240">
	<field name="code">275</field>
	<field name="name">Dépôts et cautionnements versés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan241">
	<field name="code">2751</field>
	<field name="name">Dépôts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan240])]"/>
</record>
<record model="account.account" id="plan242">
	<field name="code">2755</field>
	<field name="name">Cautionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan240])]"/>
</record>
<record model="account.account" id="plan243">
	<field name="code">276</field>
	<field name="name">Autres créances immobilisées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan244">
	<field name="code">2761</field>
	<field name="name">Créances diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan243])]"/>
</record>
<record model="account.account" id="plan245">
	<field name="code">2768</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan243])]"/>
</record>
<record model="account.account" id="plan246">
	<field name="code">27682</field>
	<field name="name">Sur titres immobilisés (droits de créance)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan245])]"/>
</record>
<record model="account.account" id="plan247">
	<field name="code">27684</field>
	<field name="name">Sur prêts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan245])]"/>
</record>
<record model="account.account" id="plan248">
	<field name="code">27685</field>
	<field name="name">Sur dépôts et cautionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan245])]"/>
</record>
<record model="account.account" id="plan249">
	<field name="code">27688</field>
	<field name="name">Sur créances diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan245])]"/>
</record>
<record model="account.account" id="plan250">
	<field name="code">277</field>
	<field name="name">Actions propres ou parts propres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan251">
	<field name="code">2771</field>
	<field name="name">Actions propres ou parts propres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan250])]"/>
</record>
<record model="account.account" id="plan252">
	<field name="code">2772</field>
	<field name="name">Actions propres ou parts propres en voie d'annulation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan250])]"/>
</record>
<record model="account.account" id="plan253">
	<field name="code">279</field>
	<field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan227])]"/>
</record>
<record model="account.account" id="plan254">
	<field name="code">28</field>
	<field name="name">Amortissement des immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan255">
	<field name="code">280</field>
	<field name="name">Amortissements des immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan254])]"/>
</record>
<record model="account.account" id="plan256">
	<field name="code">2801</field>
	<field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan255])]"/>
</record>
<record model="account.account" id="plan257">
	<field name="code">2803</field>
	<field name="name">Frais de recherche et de développement </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan255])]"/>
</record>
<record model="account.account" id="plan258">
	<field name="code">2805</field>
	<field name="name">Concessions et droits similaires brevets licences logiciels droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan255])]"/>
</record>
<record model="account.account" id="plan259">
	<field name="code">2807</field>
	<field name="name">Fonds commercial</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan255])]"/>
</record>
<record model="account.account" id="plan260">
	<field name="code">2808</field>
	<field name="name">Autres immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan255])]"/>
</record>
<record model="account.account" id="plan261">
	<field name="code">281</field>
	<field name="name">Amortissements des immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan254])]"/>
</record>
<record model="account.account" id="plan262">
	<field name="code">2811</field>
	<field name="name">Terrains de gisement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan263">
	<field name="code">2812</field>
	<field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan264">
	<field name="code">2813</field>
	<field name="name">Constructions (même ventilation que celle du compte 213)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan265">
	<field name="code">2814</field>
	<field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan266">
	<field name="code">2815</field>
	<field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan267">
	<field name="code">2818</field>
	<field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan261])]"/>
</record>
<record model="account.account" id="plan268">
	<field name="code">282</field>
	<field name="name">Amortissements des immobilisations mises en concession</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan254])]"/>
</record>
<record model="account.account" id="plan269">
	<field name="code">29</field>
	<field name="name">Dépréciation des immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan136])]"/>
</record>
<record model="account.account" id="plan270">
	<field name="code">290</field>
	<field name="name">Dépréciations des immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan271">
	<field name="code">2905</field>
	<field name="name">Marques procédés droits et valeurs similaires </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan270])]"/>
</record>
<record model="account.account" id="plan272">
	<field name="code">2906</field>
	<field name="name">Droit au bail</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan270])]"/>
</record>
<record model="account.account" id="plan273">
	<field name="code">2907</field>
	<field name="name">Fonds commercial</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan270])]"/>
</record>
<record model="account.account" id="plan274">
	<field name="code">2908</field>
	<field name="name">Autres immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan270])]"/>
</record>
<record model="account.account" id="plan275">
	<field name="code">291</field>
	<field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan276">
	<field name="code">2911</field>
	<field name="name">Terrains (autres que terrains de gisement)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan275])]"/>
</record>
<record model="account.account" id="plan277">
	<field name="code">292</field>
	<field name="name">Dépréciations des immobilisations mises en concession</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan278">
	<field name="code">293</field>
	<field name="name">Dépréciations des immobilisations en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan279">
	<field name="code">2931</field>
	<field name="name">Immobilisations corporelles en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan278])]"/>
</record>
<record model="account.account" id="plan280">
	<field name="code">2932</field>
	<field name="name">Immobilisations incorporelles en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan278])]"/>
</record>
<record model="account.account" id="plan281">
	<field name="code">296</field>
	<field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan282">
	<field name="code">2961</field>
	<field name="name">Titres de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan281])]"/>
</record>
<record model="account.account" id="plan283">
	<field name="code">2966</field>
	<field name="name">Autres formes de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan281])]"/>
</record>
<record model="account.account" id="plan284">
	<field name="code">2967</field>
	<field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan281])]"/>
</record>
<record model="account.account" id="plan285">
	<field name="code">2968</field>
	<field name="name">Créances rattachées à des sociétés en participation (même ventilation que elle du compte 268)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan281])]"/>
</record>
<record model="account.account" id="plan286">
	<field name="code">297</field>
	<field name="name">Provisions pour dépréciation des autres immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan269])]"/>
</record>
<record model="account.account" id="plan287">
	<field name="code">2971</field>
	<field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan288">
	<field name="code">2972</field>
	<field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan289">
	<field name="code">2973</field>
	<field name="name">Titres immobilisés de l'activité de portefeuille</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan290">
	<field name="code">2974</field>
	<field name="name">Prêts (même ventilation que celle du compte 274)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan291">
	<field name="code">2975</field>
	<field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan292">
	<field name="code">2976</field>
	<field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan286])]"/>
</record>
<record model="account.account" id="plan293">
	<field name="code">3</field>
	<field name="name">Comptes de stocks et d'en-cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan2])]"/>
</record>
<record model="account.account" id="plan294">
	<field name="code">31</field>
	<field name="name">Matières premières et fournitures</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan295">
	<field name="code">311</field>
	<field name="name">Matière (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan294])]"/>
</record>
<record model="account.account" id="plan296">
	<field name="code">312</field>
	<field name="name">Matière (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan294])]"/>
</record>
<record model="account.account" id="plan297">
	<field name="code">317</field>
	<field name="name">Fournitures A B C</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan294])]"/>
</record>
<record model="account.account" id="plan298">
	<field name="code">32</field>
	<field name="name">Autres approvisionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan299">
	<field name="code">321</field>
	<field name="name">Matières consommables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan298])]"/>
</record>
<record model="account.account" id="plan300">
	<field name="code">3211</field>
	<field name="name">Matière (ou groupe) C</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan299])]"/>
</record>
<record model="account.account" id="plan301">
	<field name="code">3212</field>
	<field name="name">Matière (ou groupe) D</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan299])]"/>
</record>
<record model="account.account" id="plan302">
	<field name="code">322</field>
	<field name="name">Fournitures consommables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan298])]"/>
</record>
<record model="account.account" id="plan303">
	<field name="code">3221</field>
	<field name="name">Combustibles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan302])]"/>
</record>
<record model="account.account" id="plan304">
	<field name="code">3222</field>
	<field name="name">Produits d'entretien</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan302])]"/>
</record>
<record model="account.account" id="plan305">
	<field name="code">3223</field>
	<field name="name">Fournitures d'atelier et d usine</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan302])]"/>
</record>
<record model="account.account" id="plan306">
	<field name="code">3224</field>
	<field name="name">Fournitures de magasin</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan302])]"/>
</record>
<record model="account.account" id="plan307">
	<field name="code">3225</field>
	<field name="name">Fournitures de bureau</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan302])]"/>
</record>
<record model="account.account" id="plan308">
	<field name="code">326</field>
	<field name="name">Emballages</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan298])]"/>
</record>
<record model="account.account" id="plan309">
	<field name="code">3261</field>
	<field name="name">Emballages perdus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan308])]"/>
</record>
<record model="account.account" id="plan310">
	<field name="code">3265</field>
	<field name="name">Emballages récupérables non identifiables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan308])]"/>
</record>
<record model="account.account" id="plan311">
	<field name="code">3267</field>
	<field name="name">Emballages à usage mixte</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan308])]"/>
</record>
<record model="account.account" id="plan312">
	<field name="code">33</field>
	<field name="name">En-cours de production de biens</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan313">
	<field name="code">331</field>
	<field name="name">Produits en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan312])]"/>
</record>
<record model="account.account" id="plan314">
	<field name="code">3311</field>
	<field name="name">Produit en cours P 1</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan313])]"/>
</record>
<record model="account.account" id="plan315">
	<field name="code">3312</field>
	<field name="name">Produit en cours P 2</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan313])]"/>
</record>
<record model="account.account" id="plan316">
	<field name="code">335</field>
	<field name="name">Travaux en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan312])]"/>
</record>
<record model="account.account" id="plan317">
	<field name="code">3351</field>
	<field name="name">Travaux en cours T 1</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan316])]"/>
</record>
<record model="account.account" id="plan318">
	<field name="code">3352</field>
	<field name="name">Travaux en cours T 2</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan316])]"/>
</record>
<record model="account.account" id="plan319">
	<field name="code">34</field>
	<field name="name">En-cours de production de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan320">
	<field name="code">341</field>
	<field name="name">Études en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan319])]"/>
</record>
<record model="account.account" id="plan321">
	<field name="code">3411</field>
	<field name="name">Études en cours E 1</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan320])]"/>
</record>
<record model="account.account" id="plan322">
	<field name="code">3412</field>
	<field name="name">Études en cours E 2</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan320])]"/>
</record>
<record model="account.account" id="plan323">
	<field name="code">345</field>
	<field name="name">Prestations de services en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan319])]"/>
</record>
<record model="account.account" id="plan324">
	<field name="code">3451</field>
	<field name="name">Prestations de services S 1</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan323])]"/>
</record>
<record model="account.account" id="plan325">
	<field name="code">3452</field>
	<field name="name"> Prestations de services S 2</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan323])]"/>
</record>
<record model="account.account" id="plan326">
	<field name="code">35</field>
	<field name="name">Stocks de produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan327">
	<field name="code">351</field>
	<field name="name">Produits intermédiaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan326])]"/>
</record>
<record model="account.account" id="plan328">
	<field name="code">3511</field>
	<field name="name">Produits intermédiaires (ou groupe) A </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan327])]"/>
</record>
<record model="account.account" id="plan329">
	<field name="code">3512</field>
	<field name="name">Produits intermédiaires (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan327])]"/>
</record>
<record model="account.account" id="plan330">
	<field name="code">355</field>
	<field name="name">Produits finis</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan326])]"/>
</record>
<record model="account.account" id="plan331">
	<field name="code">3551</field>
	<field name="name">Produits finis (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan330])]"/>
</record>
<record model="account.account" id="plan332">
	<field name="code">3552</field>
	<field name="name">Produits finis (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan330])]"/>
</record>
<record model="account.account" id="plan333">
	<field name="code">358</field>
	<field name="name">Produits résiduels (ou matières de récupération)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan326])]"/>
</record>
<record model="account.account" id="plan334">
	<field name="code">3581</field>
	<field name="name">Déchets</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan333])]"/>
</record>
<record model="account.account" id="plan335">
	<field name="code">3585</field>
	<field name="name">Rebuts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan333])]"/>
</record>
<record model="account.account" id="plan336">
	<field name="code">3586</field>
	<field name="name">Matières de récupération</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan333])]"/>
</record>
<record model="account.account" id="plan337">
	<field name="code">36</field>
	<field name="name">Stocks provenant d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan338">
	<field name="code">37</field>
	<field name="name">Stocks de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan339">
	<field name="code">371</field>
	<field name="name">Marchandises (ou groupe) A  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan338])]"/>
</record>
<record model="account.account" id="plan340">
	<field name="code">372</field>
	<field name="name">Marchandises (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan338])]"/>
</record>
<record model="account.account" id="plan341">
	<field name="code">38</field>
	<field name="name">Stocks en voie d'acheminement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan342">
	<field name="code">39</field>
	<field name="name">Provisions pour dépréciation des stocks et en-cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan293])]"/>
</record>
<record model="account.account" id="plan343">
	<field name="code">391</field>
	<field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan344">
	<field name="code">3911</field>
	<field name="name">Matières (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan343])]"/>
</record>
<record model="account.account" id="plan345">
	<field name="code">3912</field>
	<field name="name">Matières (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan343])]"/>
</record>
<record model="account.account" id="plan346">
	<field name="code">3917</field>
	<field name="name">Fournitures A B C</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan343])]"/>
</record>
<record model="account.account" id="plan347">
	<field name="code">392</field>
	<field name="name">Provisions pour dépréciation des autres approvisionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan348">
	<field name="code">3921</field>
	<field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan347])]"/>
</record>
<record model="account.account" id="plan349">
	<field name="code">3922</field>
	<field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan347])]"/>
</record>
<record model="account.account" id="plan350">
	<field name="code">3926</field>
	<field name="name">Emballages (même ventilation que celle du compte 326)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan347])]"/>
</record>
<record model="account.account" id="plan351">
	<field name="code">393</field>
	<field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan352">
	<field name="code">3931</field>
	<field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan351])]"/>
</record>
<record model="account.account" id="plan353">
	<field name="code">3935</field>
	<field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan351])]"/>
</record>
<record model="account.account" id="plan354">
	<field name="code">394</field>
	<field name="name">Provisions pour dépréciation des en-cours de production de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan355">
	<field name="code">3941</field>
	<field name="name">Études en cours (même ventilation que celle du compte 341)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan354])]"/>
</record>
<record model="account.account" id="plan356">
	<field name="code">3945</field>
	<field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan354])]"/>
</record>
<record model="account.account" id="plan357">
	<field name="code">395</field>
	<field name="name">Provisions pour dépréciation des stocks de produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan358">
	<field name="code">3951</field>
	<field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan357])]"/>
</record>
<record model="account.account" id="plan359">
	<field name="code">3955</field>
	<field name="name">Produits finis (même ventilation que celle du compte 3551</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan357])]"/>
</record>
<record model="account.account" id="plan360">
	<field name="code">397</field>
	<field name="name">Provisions pour dépréciation des stocks de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan342])]"/>
</record>
<record model="account.account" id="plan361">
	<field name="code">3971</field>
	<field name="name">Marchandises (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan360])]"/>
</record>
<record model="account.account" id="plan362">
	<field name="code">3972</field>
	<field name="name">Marchandises (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan360])]"/>
</record>
<record model="account.account" id="plan363">
	<field name="code">4</field>
	<field name="name">Comptes de tiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan2])]"/>
</record>
<record model="account.account" id="plan364">
	<field name="code">40</field>
	<field name="name">Fournisseurs et comptes rattachés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan400">
	<field name="code">400</field>
	<field name="name">Fournisseurs et comptes rattachés </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan401">
	<field name="code">401</field>
	<field name="name">Fournisseurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan400])]"/>
</record>
<record model="account.account" id="account.a_pay">
	<field name="code">4011</field>
	<field name="name">Fournisseurs - Achats de biens et prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan401])]"/>
</record>
<record model="account.account" id="plan368">
	<field name="code">4017</field>
	<field name="name">Fournisseurs - Retenues de garantie</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan400])]"/>
</record>
<record model="account.account" id="plan369">
	<field name="code">403</field>
	<field name="name">Fournisseurs - Effets à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan370">
	<field name="code">404</field>
	<field name="name">Fournisseurs d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan371">
	<field name="code">4041</field>
	<field name="name">Fournisseurs - Achats d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan370])]"/>
</record>
<record model="account.account" id="plan372">
	<field name="code">4047</field>
	<field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan370])]"/>
</record>
<record model="account.account" id="plan373">
	<field name="code">405</field>
	<field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan374">
	<field name="code">408</field>
	<field name="name">Fournisseurs - Factures non parvenues</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan375">
	<field name="code">4081</field>
	<field name="name">Fournisseurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan374])]"/>
</record>
<record model="account.account" id="plan376">
	<field name="code">4084</field>
	<field name="name">Fournisseurs d'immobilisations </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan374])]"/>
</record>
<record model="account.account" id="plan377">
	<field name="code">4088</field>
	<field name="name">Fournisseurs - Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan374])]"/>
</record>
<record model="account.account" id="plan378">
	<field name="code">409</field>
	<field name="name">Fournisseurs débiteurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan364])]"/>
</record>
<record model="account.account" id="plan379">
	<field name="code">4091</field>
	<field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan378])]"/>
</record>
<record model="account.account" id="plan380">
	<field name="code">4096</field>
	<field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan378])]"/>
</record>
<record model="account.account" id="plan381">
	<field name="code">4097</field>
	<field name="name">Fournisseurs - Autres avoirs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan378])]"/>
</record>
<record model="account.account" id="plan382">
	<field name="code">40971</field>
	<field name="name">Fournisseurs d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan381])]"/>
</record>
<record model="account.account" id="plan383">
	<field name="code">40974</field>
	<field name="name">Fournisseurs d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan381])]"/>
</record>
<record model="account.account" id="plan384">
	<field name="code">4098</field>
	<field name="name">Rabais remises ristournes à obtenir et autres avoirs non encore reçus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">payable</field>
	<field name="parent_id" eval="[(6,0,[plan378])]"/>
</record>
<record model="account.account" id="plan385">
	<field name="code">41</field>
	<field name="name">Clients et comptes rattachés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan410">
	<field name="code">410</field>
	<field name="name">Clients et comptes rattachés </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan385])]"/>
</record>
<record model="account.account" id="plan411">
	<field name="code">411</field>
	<field name="name">Clients</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan410])]"/>
</record>
<record model="account.account" id="account.a_recv">
	<field name="code">4111</field>
	<field name="name">Clients - Ventes de biens ou de prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan411])]"/>
</record>
<record model="account.account" id="plan389">
	<field name="code">4117</field>
	<field name="name">Clients - Retenues de garantie</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan411])]"/>
</record>
<record model="account.account" id="plan390">
	<field name="code">413</field>
	<field name="name">Clients - Effets à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan385])]"/>
</record>
<record model="account.account" id="plan391">
	<field name="code">416</field>
	<field name="name">Clients douteux ou litigieux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan385])]"/>
</record>
<record model="account.account" id="plan392">
	<field name="code">418</field>
	<field name="name">Clients - Produits non encore facturés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan385])]"/>
</record>
<record model="account.account" id="plan393">
	<field name="code">4181</field>
	<field name="name">Clients - Factures à établir </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan392])]"/>
</record>
<record model="account.account" id="plan394">
	<field name="code">4188</field>
	<field name="name">Clients - Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan392])]"/>
</record>
<record model="account.account" id="plan395">
	<field name="code">419</field>
	<field name="name">Clients créditeurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan385])]"/>
</record>
<record model="account.account" id="plan396">
	<field name="code">4191</field>
	<field name="name">Clients - Avances et acomptes reçus sur commandes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan395])]"/>
</record>
<record model="account.account" id="plan397">
	<field name="code">4196</field>
	<field name="name">Clients - Dettes pour emballages et matériels consignés </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan395])]"/>
</record>
<record model="account.account" id="plan398">
	<field name="code">4197</field>
	<field name="name">Clients - Autres avoirs </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan395])]"/>
</record>
<record model="account.account" id="plan399">
	<field name="code">4198</field>
	<field name="name">Rabais remises ristournes à accorder et autres avoirs à établir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan395])]"/>
</record>
<record model="account.account" id="a_pay">
	<field name="code">42</field>
	<field name="name">Personnel et comptes rattachés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan421pp">
	<field name="code">421</field>
	<field name="name">Personnel - Rémunérations dues</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan402">
	<field name="code">422</field>
	<field name="name">Comités d'entreprise d'établissement </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan403">
	<field name="code">424</field>
	<field name="name">Participation des salariés aux résultats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan404">
	<field name="code">4246</field>
	<field name="name">Réserve spéciale (art L 442-2 du Code du travail)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan403])]"/>
</record>
<record model="account.account" id="plan405">
	<field name="code">4248</field>
	<field name="name">Comptes courants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan403])]"/>
</record>
<record model="account.account" id="plan406">
	<field name="code">425</field>
	<field name="name">Personnel- Avances et acomptes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan407">
	<field name="code">426</field>
	<field name="name">Personnel - Dépôts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan408">
	<field name="code">427</field>
	<field name="name">Personnel - Oppositions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="plan409">
	<field name="code">428</field>
	<field name="name">Personnel- Charges à payer et produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[a_pay])]"/>
</record>
<record model="account.account" id="a_recv">
	<field name="code">4282</field>
	<field name="name">Dettes provisionnées pour congés à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan409])]"/>
</record>
<record model="account.account" id="plan411b">
	<field name="code">4284</field>
	<field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan409])]"/>
</record>
<record model="account.account" id="plan412">
	<field name="code">4286</field>
	<field name="name">Autres charges à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan409])]"/>
</record>
<record model="account.account" id="plan413">
	<field name="code">4287</field>
	<field name="name">Produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan409])]"/>
</record>
<record model="account.account" id="plan414">
	<field name="code">43</field>
	<field name="name">Sécurité Sociale et autres organismes sociaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan415">
	<field name="code">431</field>
	<field name="name">Sécurité Sociale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan414])]"/>
</record>
<record model="account.account" id="plan416">
	<field name="code">437</field>
	<field name="name">Autres organismes sociaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan414])]"/>
</record>
<record model="account.account" id="plan417">
	<field name="code">438</field>
	<field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan414])]"/>
</record>
<record model="account.account" id="plan418">
	<field name="code">4382</field>
	<field name="name">Charges sociales sur congés à payer </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan417])]"/>
</record>
<record model="account.account" id="plan419">
	<field name="code">4386</field>
	<field name="name">Autres charges à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan417])]"/>
</record>
<record model="account.account" id="plan420">
	<field name="code">4387</field>
	<field name="name">Produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan417])]"/>
</record>
<record model="account.account" id="plan421">
	<field name="code">44</field>
	<field name="name">Etat et autres collectivités publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan422">
	<field name="code">441</field>
	<field name="name">État - Subventions à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan423">
	<field name="code">4411</field>
	<field name="name">Subventions d'investissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan422])]"/>
</record>
<record model="account.account" id="plan424">
	<field name="code">4417</field>
	<field name="name">Subventions d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan422])]"/>
</record>
<record model="account.account" id="plan425">
	<field name="code">4418</field>
	<field name="name">Subventions d'équilibre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan422])]"/>
</record>
<record model="account.account" id="plan426">
	<field name="code">4419</field>
	<field name="name">Avances sur subventions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan422])]"/>
</record>
<record model="account.account" id="plan427">
	<field name="code">442</field>
	<field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan428">
	<field name="code">4424</field>
	<field name="name">Obligataires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan427])]"/>
</record>
<record model="account.account" id="plan429">
	<field name="code">4425</field>
	<field name="name">Associés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan427])]"/>
</record>
<record model="account.account" id="plan430">
	<field name="code">443</field>
	<field name="name">Opérations particulières avec l'État les collectivités publiques les organismes internationaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan431">
	<field name="code">4431</field>
	<field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan430])]"/>
</record>
<record model="account.account" id="plan432">
	<field name="code">4438</field>
	<field name="name">Intérêts courus sur créances figurant au compte 4431  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan430])]"/>
</record>
<record model="account.account" id="plan433">
	<field name="code">444</field>
	<field name="name">État - Impôts sur les bénéfices  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan434">
	<field name="code">445</field>
	<field name="name">État - Taxes sur le chiffre d'affaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan435">
	<field name="code">4452</field>
	<field name="name">TVA due intracommunautaire</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan434])]"/>
</record>
<record model="account.account" id="plan436">
	<field name="code">4455</field>
	<field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan434])]"/>
</record>
<record model="account.account" id="vat_refund">
	<field name="code">44551</field>
	<field name="name">TVA à décaisser</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan436])]"/>
</record>
<record model="account.account" id="plan438">
	<field name="code">44558</field>
	<field name="name">Taxes assimilées à la TVA</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan436])]"/>
</record>
<record model="account.account" id="plan439">
	<field name="code">4456</field>
	<field name="name">Taxes sur le chiffre d'affaires déductibles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan434])]"/>
</record>
<record model="account.account" id="plan440">
	<field name="code">44562</field>
	<field name="name">TVA sur immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan439])]"/>
</record>
<record model="account.account" id="plan441">
	<field name="code">44563</field>
	<field name="name">TVA transférée par d'autres entreprises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan439])]"/>
</record>
<record model="account.account" id="plan442">
	<field name="code">44566</field>
	<field name="name">TVA sur autres biens et services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan439])]"/>
</record>
<record model="account.account" id="plan443">
	<field name="code">44567</field>
	<field name="name">Crédit de TVA à reporter</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan439])]"/>
</record>
<record model="account.account" id="plan444">
	<field name="code">44568</field>
	<field name="name">Taxes assimilées à la TVA</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan439])]"/>
</record>
<record model="account.account" id="plan445">
	<field name="code">4457</field>
	<field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan434])]"/>
</record>
<record model="account.account" id="vat_payable">
	<field name="code">44571</field>
	<field name="name">TVA collectée</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan445])]"/>
</record>
<record model="account.account" id="plan447">
	<field name="code">44578</field>
	<field name="name">Taxes assimilées à la TVA</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan445])]"/>
</record>
<record model="account.account" id="plan448">
	<field name="code">4458</field>
	<field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan434])]"/>
</record>
<record model="account.account" id="plan449">
	<field name="code">44581</field>
	<field name="name">Acomptes - Régime simplifié d'imposition</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan450">
	<field name="code">44582</field>
	<field name="name">Acomptes - Régime du forfait</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan451">
	<field name="code">44583</field>
	<field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan452">
	<field name="code">44584</field>
	<field name="name">TVA récupérée d'avance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan453">
	<field name="code">44586</field>
	<field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan454">
	<field name="code">44587</field>
	<field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan448])]"/>
</record>
<record model="account.account" id="plan455">
	<field name="code">446</field>
	<field name="name">Obligations cautionnées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan456">
	<field name="code">447</field>
	<field name="name">Autres impôts taxes et versements assimilés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan457">
	<field name="code">448</field>
	<field name="name">État - Charges à payer et produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan421])]"/>
</record>
<record model="account.account" id="plan458">
	<field name="code">4482</field>
	<field name="name">Charges fiscales sur congés à payer </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan457])]"/>
</record>
<record model="account.account" id="plan459">
	<field name="code">4486</field>
	<field name="name">Charges à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan457])]"/>
</record>
<record model="account.account" id="plan460">
	<field name="code">4487</field>
	<field name="name">Produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">tax</field>
	<field name="parent_id" eval="[(6,0,[plan457])]"/>
</record>
<record model="account.account" id="plan461">
	<field name="code">45</field>
	<field name="name">Groupe et associés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan462">
	<field name="code">451</field>
	<field name="name">Groupe</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan461])]"/>
</record>
<record model="account.account" id="plan463">
	<field name="code">455</field>
	<field name="name">Associés - Comptes courants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan461])]"/>
</record>
<record model="account.account" id="plan464">
	<field name="code">4551</field>
	<field name="name">Principal</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan463])]"/>
</record>
<record model="account.account" id="plan465">
	<field name="code">4558</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan463])]"/>
</record>
<record model="account.account" id="plan466">
	<field name="code">456</field>
	<field name="name">Associés - Opérations sur le capital</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan461])]"/>
</record>
<record model="account.account" id="plan467">
	<field name="code">4561</field>
	<field name="name">Associés - Comptes d'apport en société</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan468">
	<field name="code">45611</field>
	<field name="name">Apports en nature</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan467])]"/>
</record>
<record model="account.account" id="plan469">
	<field name="code">45615</field>
	<field name="name">Apports en numéraire</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan467])]"/>
</record>
<record model="account.account" id="plan470">
	<field name="code">4562</field>
	<field name="name">Apporteurs - Capital appelé non versé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan471">
	<field name="code">45621</field>
	<field name="name">Actionnaires - Capital souscrit et appelé non versé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan470])]"/>
</record>
<record model="account.account" id="plan472">
	<field name="code">45625</field>
	<field name="name">Associés - Capital appelé non versé</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan470])]"/>
</record>
<record model="account.account" id="plan473">
	<field name="code">4563</field>
	<field name="name">Associés - Versements reçus sur augmentation de capital</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan474">
	<field name="code">4564</field>
	<field name="name">Associés - Versements anticipés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan475">
	<field name="code">4566</field>
	<field name="name">Actionnaires défaillants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan476">
	<field name="code">4567</field>
	<field name="name">Associés - Capital à rembourser</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan466])]"/>
</record>
<record model="account.account" id="plan477">
	<field name="code">457</field>
	<field name="name">Associés - Dividendes à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan461])]"/>
</record>
<record model="account.account" id="plan478">
	<field name="code">458</field>
	<field name="name">Associés - Opérations faites en commun et en GIE</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan461])]"/>
</record>
<record model="account.account" id="plan479">
	<field name="code">4581</field>
	<field name="name">Opérations courantes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan478])]"/>
</record>
<record model="account.account" id="plan480">
	<field name="code">4588</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan478])]"/>
</record>
<record model="account.account" id="plan481">
	<field name="code">46</field>
	<field name="name">Débiteurs divers et créditeurs divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan482">
	<field name="code">462</field>
	<field name="name">Créances sur cessions d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan481])]"/>
</record>
<record model="account.account" id="plan483">
	<field name="code">464</field>
	<field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan481])]"/>
</record>
<record model="account.account" id="plan484">
	<field name="code">465</field>
	<field name="name">Créances sur cessions de valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan481])]"/>
</record>
<record model="account.account" id="plan485">
	<field name="code">467</field>
	<field name="name">Autres comptes débiteurs ou créditeurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan481])]"/>
</record>
<record model="account.account" id="plan486">
	<field name="code">468</field>
	<field name="name">Divers - Charges à payer et produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan481])]"/>
</record>
<record model="account.account" id="plan487">
	<field name="code">4686</field>
	<field name="name">Charges à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan486])]"/>
</record>
<record model="account.account" id="plan488">
	<field name="code">4687</field>
	<field name="name">Produits à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan486])]"/>
</record>
<record model="account.account" id="plan489">
	<field name="code">47</field>
	<field name="name">Comptes transitoires ou d'attente</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan490">
	<field name="code">471</field>
	<field name="name">Comptes d'attente 1</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan491">
	<field name="code">472</field>
	<field name="name">Comptes d'attente 2</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan492">
	<field name="code">473</field>
	<field name="name">Comptes d'attente 3</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan493">
	<field name="code">474</field>
	<field name="name">Comptes d'attente 4</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan494">
	<field name="code">475</field>
	<field name="name">Comptes d'attente 5</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan495">
	<field name="code">476</field>
	<field name="name">Différences de conversion - ACTIF</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan496">
	<field name="code">4761</field>
	<field name="name">Diminution des créances</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan495])]"/>
</record>
<record model="account.account" id="plan497">
	<field name="code">4762</field>
	<field name="name">Augmentation des dettes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan495])]"/>
</record>
<record model="account.account" id="plan498">
	<field name="code">4768</field>
	<field name="name">Différences compensées par couverture de change</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan495])]"/>
</record>
<record model="account.account" id="plan499">
	<field name="code">477</field>
	<field name="name"> Différences de conversion - PASSIF</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan500">
	<field name="code">4771</field>
	<field name="name">Augmentation des créances</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan499])]"/>
</record>
<record model="account.account" id="plan501">
	<field name="code">4772</field>
	<field name="name">Diminution des dettes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan499])]"/>
</record>
<record model="account.account" id="plan502">
	<field name="code">4778</field>
	<field name="name">Différences compensées par couverture de change</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan499])]"/>
</record>
<record model="account.account" id="plan503">
	<field name="code">478</field>
	<field name="name">Autres comptes transitoires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan489])]"/>
</record>
<record model="account.account" id="plan504">
	<field name="code">48</field>
	<field name="name">Comptes de régularisation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan505">
	<field name="code">481</field>
	<field name="name">Charges à répartir sur plusieurs exercices </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan504])]"/>
</record>
<record model="account.account" id="plan506">
	<field name="code">4811</field>
	<field name="name">Charges différées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan505])]"/>
</record>
<record model="account.account" id="plan507">
	<field name="code">4812</field>
	<field name="name">Frais d'acquisition des immobilisations </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan505])]"/>
</record>
<record model="account.account" id="plan508">
	<field name="code">4816</field>
	<field name="name">Frais d'émission des emprunts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan505])]"/>
</record>
<record model="account.account" id="plan509">
	<field name="code">4818</field>
	<field name="name">Charges à étaler</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan505])]"/>
</record>
<record model="account.account" id="plan510">
	<field name="code">486</field>
	<field name="name">Charges constatées d'avance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan504])]"/>
</record>
<record model="account.account" id="plan511">
	<field name="code">487</field>
	<field name="name">Produits constatés d'avance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan504])]"/>
</record>
<record model="account.account" id="plan512">
	<field name="code">488</field>
	<field name="name">Comptes de répartition périodique des charges et des produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan504])]"/>
</record>
<record model="account.account" id="plan513">
	<field name="code">4886</field>
	<field name="name">Charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan512])]"/>
</record>
<record model="account.account" id="plan514">
	<field name="code">4887</field>
	<field name="name">Produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan512])]"/>
</record>
<record model="account.account" id="plan515">
	<field name="code">49</field>
	<field name="name">Provision pour dépréciation des comptes de tiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan363])]"/>
</record>
<record model="account.account" id="plan516">
	<field name="code">491</field>
	<field name="name">Provisions pour dépréciation des comptes de clients</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan515])]"/>
</record>
<record model="account.account" id="plan517">
	<field name="code">495</field>
	<field name="name">Provisions pour dépréciation des comptes du groupe et des associés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan515])]"/>
</record>
<record model="account.account" id="plan518">
	<field name="code">4951</field>
	<field name="name">Comptes du groupe</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan517])]"/>
</record>
<record model="account.account" id="plan519">
	<field name="code">4955</field>
	<field name="name">Comptes courants des associés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan517])]"/>
</record>
<record model="account.account" id="plan520">
	<field name="code">4958</field>
	<field name="name">Opérations faites en commun et en GIE</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan517])]"/>
</record>
<record model="account.account" id="plan521">
	<field name="code">496</field>
	<field name="name">Provisions pour dépréciation des comptes de débiteurs divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan515])]"/>
</record>
<record model="account.account" id="plan522">
	<field name="code">4962</field>
	<field name="name">Créances sur cessions d'immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan521])]"/>
</record>
<record model="account.account" id="plan523">
	<field name="code">4965</field>
	<field name="name">Créances sur cessions de valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan521])]"/>
</record>
<record model="account.account" id="plan524">
	<field name="code">4967</field>
	<field name="name">Autres comptes débiteurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">receivable</field>
	<field name="parent_id" eval="[(6,0,[plan521])]"/>
</record>

<record model="account.account" id="plan525">
	<field name="code">5</field>
	<field name="name">Comptes financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan2])]"/>
</record>
<record model="account.account" id="plan526">
	<field name="code">50</field>
	<field name="name">Valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan527">
	<field name="code">501</field>
	<field name="name">Parts dans entreprises liées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan528">
	<field name="code">502</field>
	<field name="name">Actions propres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan529">
	<field name="code">503</field>
	<field name="name">Actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan530">
	<field name="code">5031</field>
	<field name="name">Titres cotés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan529])]"/>
</record>
<record model="account.account" id="plan531">
	<field name="code">5035</field>
	<field name="name">Titres non cotés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan529])]"/>
</record>
<record model="account.account" id="plan532">
	<field name="code">504</field>
	<field name="name">Autres titres conférant un droit de propriété</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan533">
	<field name="code">505</field>
	<field name="name">Obligations et bons émis par la société et rachetés par elle</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan534">
	<field name="code">506</field>
	<field name="name">Obligations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan535">
	<field name="code">5061</field>
	<field name="name">Titres cotés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan534])]"/>
</record>
<record model="account.account" id="plan536">
	<field name="code">5065</field>
	<field name="name">Titres non cotés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan534])]"/>
</record>
<record model="account.account" id="plan537">
	<field name="code">507</field>
	<field name="name">Bons du Trésor et bons de caisse à court terme</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan538">
	<field name="code">508</field>
	<field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan539">
	<field name="code">5081</field>
	<field name="name">Autres valeurs mobilières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan538])]"/>
</record>
<record model="account.account" id="plan540">
	<field name="code">5082</field>
	<field name="name">Bons de souscription</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan538])]"/>
</record>
<record model="account.account" id="plan541">
	<field name="code">5088</field>
	<field name="name">Intérêts courus sur obligations bons et valeurs assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan538])]"/>
</record>
<record model="account.account" id="plan542">
	<field name="code">509</field>
	<field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan526])]"/>
</record>
<record model="account.account" id="plan543">
	<field name="code">51</field>
	<field name="name">Banques établissements financiers et assimilés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan544">
	<field name="code">511</field>
	<field name="name">Valeurs à l'encaissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan545">
	<field name="code">5111</field>
	<field name="name">Coupons échus à l'encaissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan544])]"/>
</record>
<record model="account.account" id="plan546">
	<field name="code">5112</field>
	<field name="name">Chèques à encaisser</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan544])]"/>
</record>
<record model="account.account" id="plan547">
	<field name="code">5113</field>
	<field name="name">Effets à l'encaissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan544])]"/>
</record>
<record model="account.account" id="plan548">
	<field name="code">5114</field>
	<field name="name">Effets à l'escompte</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan544])]"/>
</record>
<record model="account.account" id="bank">
	<field name="code">512</field>
	<field name="name">Banques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan550">
	<field name="code">5121</field>
	<field name="name">Comptes en monnaie nationale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[bank])]"/>
</record>
<record model="account.account" id="cash">
	<field name="code">5124</field>
	<field name="name">Comptes en devises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[bank])]"/>
</record>
<record model="account.account" id="plan552">
	<field name="code">514</field>
	<field name="name">Chèques postaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan553">
	<field name="code">515</field>
	<field name="name">Caisses du Trésor et des établissements publics  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan554">
	<field name="code">516</field>
	<field name="name">Sociétés de bourse</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan555">
	<field name="code">517</field>
	<field name="name">Autres organismes financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan556">
	<field name="code">518</field>
	<field name="name">Intérêts courus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan557">
	<field name="code">5181</field>
	<field name="name">Intérêts courus à payer</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan556])]"/>
</record>
<record model="account.account" id="plan558">
	<field name="code">5188</field>
	<field name="name">Intérêts courus à recevoir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan556])]"/>
</record>
<record model="account.account" id="plan559">
	<field name="code">519</field>
	<field name="name">Concours bancaires courants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan543])]"/>
</record>
<record model="account.account" id="plan560">
	<field name="code">5191</field>
	<field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan559])]"/>
</record>
<record model="account.account" id="plan561">
	<field name="code">5193</field>
	<field name="name">Mobilisation de créances nées à l'étranger</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan559])]"/>
</record>
<record model="account.account" id="plan562">
	<field name="code">5198</field>
	<field name="name">Intérêts courus sur concours bancaires courants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan559])]"/>
</record>
<record model="account.account" id="plan563">
	<field name="code">52</field>
	<field name="name">Instruments de trésorerie</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan564">
	<field name="code">53</field>
	<field name="name">Caisse</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan565">
	<field name="code">531</field>
	<field name="name">Caisse siège social</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan564])]"/>
</record>
<record model="account.account" id="plan566">
	<field name="code">5311</field>
	<field name="name">Caisse en monnaie nationale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan565])]"/>
</record>
<record model="account.account" id="plan567">
	<field name="code">5314</field>
	<field name="name">Caisse en devises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan565])]"/>
</record>
<record model="account.account" id="plan568">
	<field name="code">532</field>
	<field name="name">Caisse succursale (ou usine) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan564])]"/>
</record>
<record model="account.account" id="plan569">
	<field name="code">533</field>
	<field name="name">Caisse succursale (ou usine) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan564])]"/>
</record>
<record model="account.account" id="account.cash">
	<field name="code">54</field>
	<field name="name">Régies d'avances et accréditifs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan571">
	<field name="code">58</field>
	<field name="name">Virements internes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan572">
	<field name="code">59</field>
	<field name="name">Provisions pour dépréciation des comptes financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan525])]"/>
</record>
<record model="account.account" id="plan573">
	<field name="code">590</field>
	<field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan572])]"/>
</record>
<record model="account.account" id="plan574">
	<field name="code">5903</field>
	<field name="name">Actions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan573])]"/>
</record>
<record model="account.account" id="plan575">
	<field name="code">5904</field>
	<field name="name">Autres titres conférant un droit de propriété </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan573])]"/>
</record>
<record model="account.account" id="plan576">
	<field name="code">5906</field>
	<field name="name">Obligations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan573])]"/>
</record>
<record model="account.account" id="plan577">
	<field name="code">5908</field>
	<field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">cash</field>
	<field name="parent_id" eval="[(6,0,[plan573])]"/>
</record>
<record model="account.account" id="plan578">
	<field name="code">6-7</field>
	<field name="name">Comptes de gestion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan1])]"/>
</record>
<record model="account.account" id="plan579">
	<field name="code">6</field>
	<field name="name">Comptes de charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan578])]"/>
</record>
<record model="account.account" id="plan580">
	<field name="code">60</field>
	<field name="name">Achats  (sauf 603)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan581">
	<field name="code">601</field>
	<field name="name">Achats stockés - Matières premières (et fournitures)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan582">
	<field name="code">6011</field>
	<field name="name">Matières (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan581])]"/>
</record>
<record model="account.account" id="plan583">
	<field name="code">6012</field>
	<field name="name">Matières (ou groupe) B </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan581])]"/>
</record>
<record model="account.account" id="plan584">
	<field name="code">6017</field>
	<field name="name">Fournitures A B C</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan581])]"/>
</record>
<record model="account.account" id="plan585">
	<field name="code">602</field>
	<field name="name">Achats stockés - Autres approvisionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan586">
	<field name="code">6021</field>
	<field name="name">Matières consommables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan585])]"/>
</record>
<record model="account.account" id="plan587">
	<field name="code">60211</field>
	<field name="name">Matières (ou groupe) C</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan586])]"/>
</record>
<record model="account.account" id="plan588">
	<field name="code">60212</field>
	<field name="name">Matières (ou groupe) D</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan586])]"/>
</record>
<record model="account.account" id="plan589">
	<field name="code">6022</field>
	<field name="name">Fournitures consommables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan585])]"/>
</record>
<record model="account.account" id="plan590">
	<field name="code">60221</field>
	<field name="name">Combustibles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan589])]"/>
</record>
<record model="account.account" id="plan591">
	<field name="code">60222</field>
	<field name="name">Produits d'entretien</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan589])]"/>
</record>
<record model="account.account" id="plan592">
	<field name="code">60223</field>
	<field name="name">Fournitures d'atelier et d'usine</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan589])]"/>
</record>
<record model="account.account" id="plan593">
	<field name="code">60224</field>
	<field name="name">Fournitures de magasin</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan589])]"/>
</record>
<record model="account.account" id="plan594">
	<field name="code">60225</field>
	<field name="name">Fournitures de bureau</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan589])]"/>
</record>
<record model="account.account" id="plan595">
	<field name="code">6026</field>
	<field name="name">Emballages</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan585])]"/>
</record>
<record model="account.account" id="plan596">
	<field name="code">60261</field>
	<field name="name">Emballages perdus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan595])]"/>
</record>
<record model="account.account" id="plan597">
	<field name="code">60265</field>
	<field name="name">Emballages récupérables non identifiables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan595])]"/>
</record>
<record model="account.account" id="plan598">
	<field name="code">60267</field>
	<field name="name">Emballages à usage mixte</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan595])]"/>
</record>
<record model="account.account" id="plan599">
	<field name="code">603</field>
	<field name="name">Variation des stocks (approvisionnements et marchandises)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan600">
	<field name="code">6031</field>
	<field name="name">Variation des stocks de matières premières (et fournitures)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan599])]"/>
</record>
<record model="account.account" id="plan601">
	<field name="code">6032</field>
	<field name="name">Variation des stocks des autres approvisionnements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan599])]"/>
</record>
<record model="account.account" id="plan602">
	<field name="code">6037</field>
	<field name="name">Variation des stocks de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan599])]"/>
</record>
<record model="account.account" id="plan603">
	<field name="code">604</field>
	<field name="name">Achats d'études et prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan604">
	<field name="code">605</field>
	<field name="name">Achats de matériel équipements et travaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan605">
	<field name="code">606</field>
	<field name="name">Achats non stockés de matières et fournitures</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan606">
	<field name="code">6061</field>
	<field name="name">Fournitures non stockables (eau énergie) </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan605])]"/>
</record>
<record model="account.account" id="plan607">
	<field name="code">6063</field>
	<field name="name">Fournitures d'entretien et de petit équipement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan605])]"/>
</record>
<record model="account.account" id="plan608">
	<field name="code">6064</field>
	<field name="name">Fournitures administratives</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan605])]"/>
</record>
<record model="account.account" id="plan609">
	<field name="code">6068</field>
	<field name="name">Autres matières et fournitures</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan605])]"/>
</record>
<record model="account.account" id="plan610">
	<field name="code">607</field>
	<field name="name">Achats de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan611">
	<field name="code">6071</field>
	<field name="name">Marchandises (ou groupe) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan610])]"/>
</record>
<record model="account.account" id="plan612">
	<field name="code">6072</field>
	<field name="name">Marchandises (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan610])]"/>
</record>
<record model="account.account" id="plan613">
	<field name="code">608</field>
	<field name="name">Récapitulation des frais accessoires incorporés aux achats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan614">
	<field name="code">609</field>
	<field name="name">Rabais remises et ristournes obtenus sur achats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan580])]"/>
</record>
<record model="account.account" id="plan615">
	<field name="code">6091</field>
	<field name="name">Remises sur achats de matières premières (et fournitures)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan616">
	<field name="code">6092</field>
	<field name="name">Remises sur achats d'autres approvisionnements stockés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan617">
	<field name="code">6094</field>
	<field name="name">Remises sur achats d'études et prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan618">
	<field name="code">6095</field>
	<field name="name">Remises sur achats de matériel équipements et travaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan619">
	<field name="code">6096</field>
	<field name="name">Remises sur achats d'approvisionnements non stockés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan620">
	<field name="code">6097</field>
	<field name="name">Remises sur achats de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="plan621">
	<field name="code">6098</field>
	<field name="name">Rabais remises et ristournes non affectés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">stock_expense</field>
	<field name="parent_id" eval="[(6,0,[plan614])]"/>
</record>
<record model="account.account" id="expense_product">
	<field name="code">61</field>
	<field name="name">Services extérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="account.a_expense">
	<field name="code">611</field>
	<field name="name">Sous-traitance générale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan624">
	<field name="code">612</field>
	<field name="name">Redevances de crédit-bail</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan625">
	<field name="code">6122</field>
	<field name="name">Crédit-bail mobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan624])]"/>
</record>
<record model="account.account" id="plan626">
	<field name="code">6125</field>
	<field name="name">Crédit-bail immobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan624])]"/>
</record>
<record model="account.account" id="plan627">
	<field name="code">613</field>
	<field name="name">Locations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan628">
	<field name="code">6132</field>
	<field name="name">Locations immobilières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan627])]"/>
</record>
<record model="account.account" id="plan629">
	<field name="code">6135</field>
	<field name="name">Locations mobilières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan627])]"/>
</record>
<record model="account.account" id="plan630">
	<field name="code">6136</field>
	<field name="name">Malis sur emballages</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan627])]"/>
</record>
<record model="account.account" id="plan631">
	<field name="code">614</field>
	<field name="name">Charges locatives et de copropriété</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan632">
	<field name="code">615</field>
	<field name="name">Entretien et réparations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan633">
	<field name="code">6152</field>
	<field name="name">Entretien et réparations sur biens immobiliers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan632])]"/>
</record>
<record model="account.account" id="plan634">
	<field name="code">6155</field>
	<field name="name">Entretien et réparations sur biens mobiliers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan632])]"/>
</record>
<record model="account.account" id="plan635">
	<field name="code">6156</field>
	<field name="name">Maintenance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan632])]"/>
</record>
<record model="account.account" id="plan636">
	<field name="code">616</field>
	<field name="name">Primes d'assurance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan637">
	<field name="code">6161</field>
	<field name="name">Multirisques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan636])]"/>
</record>
<record model="account.account" id="plan638">
	<field name="code">6162</field>
	<field name="name">Assurance obligatoire dommage construction </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan636])]"/>
</record>
<record model="account.account" id="plan639">
	<field name="code">6163</field>
	<field name="name">Assurance transport</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan636])]"/>
</record>
<record model="account.account" id="plan640">
	<field name="code">61636</field>
	<field name="name">Assurance transport sur achats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan639])]"/>
</record>
<record model="account.account" id="plan641">
	<field name="code">61637</field>
	<field name="name">Assurance transport  sur ventes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan639])]"/>
</record>
<record model="account.account" id="plan642">
	<field name="code">61638</field>
	<field name="name">Assurance transport sur autres biens</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan639])]"/>
</record>
<record model="account.account" id="plan643">
	<field name="code">6164</field>
	<field name="name">Risques d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan636])]"/>
</record>
<record model="account.account" id="plan644">
	<field name="code">6165</field>
	<field name="name">Insolvabilité clients</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan636])]"/>
</record>
<record model="account.account" id="plan645">
	<field name="code">617</field>
	<field name="name">Études et recherches</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan646">
	<field name="code">618</field>
	<field name="name">Divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan647">
	<field name="code">6181</field>
	<field name="name">Documentation générale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan646])]"/>
</record>
<record model="account.account" id="plan648">
	<field name="code">6183</field>
	<field name="name">Documentation technique</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan646])]"/>
</record>
<record model="account.account" id="plan649">
	<field name="code">6185</field>
	<field name="name">Frais de colloques séminaires conférences</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan646])]"/>
</record>
<record model="account.account" id="plan650">
	<field name="code">619</field>
	<field name="name">Rabais remises et ristournes obtenus sur services extérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[expense_product])]"/>
</record>
<record model="account.account" id="plan651">
	<field name="code">62</field>
	<field name="name">Autres services extérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan652">
	<field name="code">621</field>
	<field name="name">Personnel extérieur à l'entreprise</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan653">
	<field name="code">6211</field>
	<field name="name">Personnel intérimaire</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan652])]"/>
</record>
<record model="account.account" id="plan654">
	<field name="code">6214</field>
	<field name="name">Personnel détaché ou prêté à l'entreprise</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan652])]"/>
</record>
<record model="account.account" id="plan655">
	<field name="code">622</field>
	<field name="name">Rémunérations d'intermédiaires et honoraires </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan656">
	<field name="code">6221</field>
	<field name="name">Commissions et courtages sur achats </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan657">
	<field name="code">6222</field>
	<field name="name">Commissions et courtages sur ventes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan658">
	<field name="code">6224</field>
	<field name="name">Rémunérations des transitaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan659">
	<field name="code">6225</field>
	<field name="name">Rémunérations d'affacturage</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan660">
	<field name="code">6226</field>
	<field name="name">Honoraires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan661">
	<field name="code">6227</field>
	<field name="name">Frais d'actes et de contentieux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan662">
	<field name="code">6228</field>
	<field name="name">Divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan655])]"/>
</record>
<record model="account.account" id="plan663">
	<field name="code">623</field>
	<field name="name">Publicité publications relations publiques</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan664">
	<field name="code">6231</field>
	<field name="name">Annonces et insertions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan665">
	<field name="code">6232</field>
	<field name="name">Échantillons</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan666">
	<field name="code">6233</field>
	<field name="name">Foires et expositions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan667">
	<field name="code">6234</field>
	<field name="name">Cadeaux à la clientèle</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan668">
	<field name="code">6235</field>
	<field name="name">Primes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan669">
	<field name="code">6236</field>
	<field name="name">Catalogues et imprimés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan670">
	<field name="code">6237</field>
	<field name="name">Publications</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan671">
	<field name="code">6238</field>
	<field name="name">Divers (pourboires dons courants)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan663])]"/>
</record>
<record model="account.account" id="plan672">
	<field name="code">624</field>
	<field name="name">Transports de biens et transports collectifs du personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan673">
	<field name="code">6241</field>
	<field name="name">Transports sur achats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan674">
	<field name="code">6242</field>
	<field name="name">Transports sur ventes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan675">
	<field name="code">6243</field>
	<field name="name">Transports entre établissements ou chantiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan676">
	<field name="code">6244</field>
	<field name="name">Transports administratifs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan677">
	<field name="code">6247</field>
	<field name="name">Transports collectifs du personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan678">
	<field name="code">6248</field>
	<field name="name">Divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan672])]"/>
</record>
<record model="account.account" id="plan679">
	<field name="code">625</field>
	<field name="name">Déplacements missions et réceptions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan680">
	<field name="code">6251</field>
	<field name="name">Voyages et déplacements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan679])]"/>
</record>
<record model="account.account" id="plan681">
	<field name="code">6255</field>
	<field name="name">Frais de déménagement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan679])]"/>
</record>
<record model="account.account" id="plan682">
	<field name="code">6256</field>
	<field name="name">Missions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan679])]"/>
</record>
<record model="account.account" id="plan683">
	<field name="code">6257</field>
	<field name="name">Réceptions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan679])]"/>
</record>
<record model="account.account" id="plan684">
	<field name="code">626</field>
	<field name="name">Frais postaux et frais de télécommunications</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan685">
	<field name="code">627</field>
	<field name="name">Services bancaires et assimilés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan686">
	<field name="code">6271</field>
	<field name="name">Frais sur titres (achat vente garde)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan685])]"/>
</record>
<record model="account.account" id="plan687">
	<field name="code">6272</field>
	<field name="name">Commissions et frais sur émission d'emprunts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan685])]"/>
</record>
<record model="account.account" id="plan688">
	<field name="code">6275</field>
	<field name="name">Frais sur effets</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan685])]"/>
</record>
<record model="account.account" id="plan689">
	<field name="code">6276</field>
	<field name="name">Location de coffres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan685])]"/>
</record>
<record model="account.account" id="plan690">
	<field name="code">6278</field>
	<field name="name">Autres frais et commissions sur prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan685])]"/>
</record>
<record model="account.account" id="plan691">
	<field name="code">628</field>
	<field name="name">Divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan692">
	<field name="code">6281</field>
	<field name="name">Concours divers (cotisations)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan691])]"/>
</record>
<record model="account.account" id="plan693">
	<field name="code">6284</field>
	<field name="name">Frais de recrutement de personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan691])]"/>
</record>
<record model="account.account" id="plan694">
	<field name="code">629</field>
	<field name="name">Rabais remises et ristournes obtenus sur autres services extérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan651])]"/>
</record>
<record model="account.account" id="plan695">
	<field name="code">63</field>
	<field name="name">Impôts taxes et versements assimilés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan696">
	<field name="code">631</field>
	<field name="name">Impôts taxes et versements assimilés sur rémunérations (administration des impôts) </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan695])]"/>
</record>
<record model="account.account" id="plan697">
	<field name="code">6311</field>
	<field name="name">Taxe sur les salaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan696])]"/>
</record>
<record model="account.account" id="plan698">
	<field name="code">6312</field>
	<field name="name">Taxe d'apprentissage</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan696])]"/>
</record>
<record model="account.account" id="plan699">
	<field name="code">6313</field>
	<field name="name">Participation des employeurs à la formation professionnelle continue</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan696])]"/>
</record>
<record model="account.account" id="plan700">
	<field name="code">6314</field>
	<field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan696])]"/>
</record>
<record model="account.account" id="plan701">
	<field name="code">6318</field>
	<field name="name">Autres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan696])]"/>
</record>
<record model="account.account" id="plan702">
	<field name="code">633</field>
	<field name="name">Impôts taxes et versements assimilés sur rémunérations (autres organismes)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan695])]"/>
</record>
<record model="account.account" id="plan703">
	<field name="code">6331</field>
	<field name="name">Versement de transport</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan704">
	<field name="code">6332</field>
	<field name="name">Allocation logement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan705">
	<field name="code">6333</field>
	<field name="name">Participation des employeurs à la formation professionnelle continue</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan706">
	<field name="code">6334</field>
	<field name="name">Participation des employeurs à l'effort de construction</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan707">
	<field name="code">6335</field>
	<field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan708">
	<field name="code">6338</field>
	<field name="name">Autres</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan702])]"/>
</record>
<record model="account.account" id="plan709">
	<field name="code">635</field>
	<field name="name">Autres impôts taxes et versements assimilés (administration des impôts)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan695])]"/>
</record>
<record model="account.account" id="plan710">
	<field name="code">6351</field>
	<field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan709])]"/>
</record>
<record model="account.account" id="plan711">
	<field name="code">63511</field>
	<field name="name">Taxe professionnelle</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan710])]"/>
</record>
<record model="account.account" id="plan712">
	<field name="code">63512</field>
	<field name="name">Taxes foncières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan710])]"/>
</record>
<record model="account.account" id="plan713">
	<field name="code">63513</field>
	<field name="name">Autres impôts locaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan710])]"/>
</record>
<record model="account.account" id="plan714">
	<field name="code">63514</field>
	<field name="name">Taxe sur les véhicules des sociétés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan710])]"/>
</record>
<record model="account.account" id="plan715">
	<field name="code">6352</field>
	<field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan709])]"/>
</record>
<record model="account.account" id="plan716">
	<field name="code">6353</field>
	<field name="name">Impôts indirects</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan709])]"/>
</record>
<record model="account.account" id="plan717">
	<field name="code">6354</field>
	<field name="name">Droits d'enregistrement et de timbre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan709])]"/>
</record>
<record model="account.account" id="plan718">
	<field name="code">63541</field>
	<field name="name">Droits de mutation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan717])]"/>
</record>
<record model="account.account" id="plan719">
	<field name="code">6358</field>
	<field name="name">Autres droits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan709])]"/>
</record>
<record model="account.account" id="plan720">
	<field name="code">637</field>
	<field name="name">Autres impôts taxes et versements assimilés (autres organismes)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan695])]"/>
</record>
<record model="account.account" id="plan721">
	<field name="code">6371</field>
	<field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan720])]"/>
</record>
<record model="account.account" id="plan722">
	<field name="code">6372</field>
	<field name="name">Taxes perçues par les organismes publics internationaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan720])]"/>
</record>
<record model="account.account" id="plan723">
	<field name="code">6374</field>
	<field name="name">Impôts et taxes exigibles à l'étranger</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan720])]"/>
</record>
<record model="account.account" id="plan724">
	<field name="code">6378</field>
	<field name="name">Taxes diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan720])]"/>
</record>
<record model="account.account" id="plan725">
	<field name="code">64</field>
	<field name="name">Charges de personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan726">
	<field name="code">641</field>
	<field name="name">Rémunérations du personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan727">
	<field name="code">6411</field>
	<field name="name">Salaires et appointements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan726])]"/>
</record>
<record model="account.account" id="plan728">
	<field name="code">6412</field>
	<field name="name">Congés payés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan726])]"/>
</record>
<record model="account.account" id="plan729">
	<field name="code">6413</field>
	<field name="name">Primes et gratifications</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan726])]"/>
</record>
<record model="account.account" id="plan730">
	<field name="code">6414</field>
	<field name="name">Indemnités et avantages divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan726])]"/>
</record>
<record model="account.account" id="plan731">
	<field name="code">6415</field>
	<field name="name">Supplément familial</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan726])]"/>
</record>
<record model="account.account" id="plan732">
	<field name="code">644</field>
	<field name="name">Rémunération du travail de l'exploitant</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan733">
	<field name="code">645</field>
	<field name="name">Charges de Sécurité sociale et de prévoyance</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan734">
	<field name="code">6451</field>
	<field name="name">Cotisations à l'URSSAF</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan733])]"/>
</record>
<record model="account.account" id="plan735">
	<field name="code">6452</field>
	<field name="name">Cotisations aux mutuelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan733])]"/>
</record>
<record model="account.account" id="plan736">
	<field name="code">6453</field>
	<field name="name">Cotisations aux caisses de retraites</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan733])]"/>
</record>
<record model="account.account" id="plan737">
	<field name="code">6454</field>
	<field name="name">Cotisations aux ASSEDIC</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan733])]"/>
</record>
<record model="account.account" id="plan738">
	<field name="code">6458</field>
	<field name="name">Cotisations aux autres organismes sociaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan733])]"/>
</record>
<record model="account.account" id="plan739">
	<field name="code">646</field>
	<field name="name">Cotisations sociales personnelles de l'exploitant  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan740">
	<field name="code">647</field>
	<field name="name">Autres charges sociales</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan741">
	<field name="code">6471</field>
	<field name="name">Prestations directes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan740])]"/>
</record>
<record model="account.account" id="plan742">
	<field name="code">6472</field>
	<field name="name">Versements aux comités d'entreprise et d'établissement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan740])]"/>
</record>
<record model="account.account" id="plan743">
	<field name="code">6473</field>
	<field name="name">Versements aux comités d'hygiène et de sécurité</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan740])]"/>
</record>
<record model="account.account" id="plan744">
	<field name="code">6474</field>
	<field name="name">Versements aux autres oeuvres sociales</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan740])]"/>
</record>
<record model="account.account" id="plan745">
	<field name="code">6475</field>
	<field name="name">Médecine du travail pharmacie</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan740])]"/>
</record>
<record model="account.account" id="plan746">
	<field name="code">648</field>
	<field name="name">Autres charges de personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan725])]"/>
</record>
<record model="account.account" id="plan747">
	<field name="code">65</field>
	<field name="name">Autres charges de gestion courante</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan748">
	<field name="code">651</field>
	<field name="name">Redevances pour concessions brevets licences marques procédés logiciels droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan747])]"/>
</record>
<record model="account.account" id="plan749">
	<field name="code">6511</field>
	<field name="name">Redevances pour concessions brevets licences marques procédés logiciels </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan748])]"/>
</record>
<record model="account.account" id="plan750">
	<field name="code">6516</field>
	<field name="name">Droits d'auteur et de reproduction</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan748])]"/>
</record>
<record model="account.account" id="plan751">
	<field name="code">6518</field>
	<field name="name">Autres droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan748])]"/>
</record>
<record model="account.account" id="plan752">
	<field name="code">653</field>
	<field name="name">Jetons de présence</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan747])]"/>
</record>
<record model="account.account" id="plan753">
	<field name="code">654</field>
	<field name="name">Pertes sur créances irrécouvrables</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan747])]"/>
</record>
<record model="account.account" id="plan754">
	<field name="code">6541</field>
	<field name="name">Créances de l'exercice</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan753])]"/>
</record>
<record model="account.account" id="plan755">
	<field name="code">6544</field>
	<field name="name">Créances des exercices antérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan753])]"/>
</record>
<record model="account.account" id="plan756">
	<field name="code">655</field>
	<field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan747])]"/>
</record>
<record model="account.account" id="plan757">
	<field name="code">6551</field>
	<field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan756])]"/>
</record>
<record model="account.account" id="plan758">
	<field name="code">6555</field>
	<field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan756])]"/>
</record>
<record model="account.account" id="plan759">
	<field name="code">658</field>
	<field name="name">Charges diverses de gestion courante</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan747])]"/>
</record>
<record model="account.account" id="plan760">
	<field name="code">66</field>
	<field name="name">Charges financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan761">
	<field name="code">661</field>
	<field name="name">Charges d'intérêt</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan762">
	<field name="code">6611</field>
	<field name="name">Intérêts des emprunts et dettes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan761])]"/>
</record>
<record model="account.account" id="plan763">
	<field name="code">66116</field>
	<field name="name">Intérêts des emprunts et dettes assimilées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan762])]"/>
</record>
<record model="account.account" id="plan764">
	<field name="code">66117</field>
	<field name="name">Intérêts des dettes rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan762])]"/>
</record>
<record model="account.account" id="plan765">
	<field name="code">6615</field>
	<field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan761])]"/>
</record>
<record model="account.account" id="plan766">
	<field name="code">6616</field>
	<field name="name">Intérêts bancaires et sur opérations de financement (escompte )</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan761])]"/>
</record>
<record model="account.account" id="plan767">
	<field name="code">6617</field>
	<field name="name">Intérêts des obligations cautionnées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan761])]"/>
</record>
<record model="account.account" id="plan768">
	<field name="code">6618</field>
	<field name="name">Intérêts des autres dettes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan761])]"/>
</record>
<record model="account.account" id="plan769">
	<field name="code">66181</field>
	<field name="name">Intérêts des dettes commerciales</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan768])]"/>
</record>
<record model="account.account" id="plan770">
	<field name="code">66188</field>
	<field name="name">Intérêts des dettes diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan768])]"/>
</record>
<record model="account.account" id="plan771">
	<field name="code">664</field>
	<field name="name">Pertes sur créances liées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan772">
	<field name="code">665</field>
	<field name="name">Escomptes accordés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan773">
	<field name="code">666</field>
	<field name="name">Pertes de change</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan774">
	<field name="code">667</field>
	<field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan775">
	<field name="code">668</field>
	<field name="name">Autres charges financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan760])]"/>
</record>
<record model="account.account" id="plan776">
	<field name="code">67</field>
	<field name="name">Charges exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan777">
	<field name="code">671</field>
	<field name="name">Charges exceptionnelles sur opérations de gestion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan776])]"/>
</record>
<record model="account.account" id="plan778">
	<field name="code">6711</field>
	<field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan779">
	<field name="code">6712</field>
	<field name="name">Pénalités amendes fiscales et pénales </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan780">
	<field name="code">6713</field>
	<field name="name">Dons libéralités</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan781">
	<field name="code">6714</field>
	<field name="name">Créances devenues irrécouvrables dans l'exercice</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan782">
	<field name="code">6715</field>
	<field name="name">Subventions accordées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan783">
	<field name="code">6717</field>
	<field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan784">
	<field name="code">6718</field>
	<field name="name">Autres charges exceptionnelles sur opération de gestion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan777])]"/>
</record>
<record model="account.account" id="plan785">
	<field name="code">672</field>
	<field name="name">Charges sur exercices antérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan776])]"/>
</record>
<record model="account.account" id="plan786">
	<field name="code">675</field>
	<field name="name">Valeurs comptables des éléments d'actif cédés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan776])]"/>
</record>
<record model="account.account" id="plan787">
	<field name="code">6751</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan786])]"/>
</record>
<record model="account.account" id="plan788">
	<field name="code">6752</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan786])]"/>
</record>
<record model="account.account" id="plan789">
	<field name="code">6756</field>
	<field name="name">Immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan786])]"/>
</record>
<record model="account.account" id="plan790">
	<field name="code">6758</field>
	<field name="name">Autres éléments d'actif</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan786])]"/>
</record>
<record model="account.account" id="plan791">
	<field name="code">678</field>
	<field name="name">Autres charges exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan776])]"/>
</record>
<record model="account.account" id="plan792">
	<field name="code">6781</field>
	<field name="name">Malis provenant de clauses d'indexation </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan791])]"/>
</record>
<record model="account.account" id="plan793">
	<field name="code">6782</field>
	<field name="name">Lots</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan791])]"/>
</record>
<record model="account.account" id="plan794">
	<field name="code">6783</field>
	<field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan791])]"/>
</record>
<record model="account.account" id="plan795">
	<field name="code">6788</field>
	<field name="name">Charges exceptionnelles diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan791])]"/>
</record>
<record model="account.account" id="plan796">
	<field name="code">68</field>
	<field name="name">Dotations aux amortissement et aux provisions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan797">
	<field name="code">681</field>
	<field name="name">Dotations aux amortissements et aux provisions - Charges d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan796])]"/>
</record>
<record model="account.account" id="plan798">
	<field name="code">6811</field>
	<field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan797])]"/>
</record>
<record model="account.account" id="plan799">
	<field name="code">68111</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan798])]"/>
</record>
<record model="account.account" id="plan800">
	<field name="code">68112</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan798])]"/>
</record>
<record model="account.account" id="plan801">
	<field name="code">6812</field>
	<field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan797])]"/>
</record>
<record model="account.account" id="plan802">
	<field name="code">6815</field>
	<field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan797])]"/>
</record>
<record model="account.account" id="plan803">
	<field name="code">6816</field>
	<field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan797])]"/>
</record>
<record model="account.account" id="plan804">
	<field name="code">68161</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan803])]"/>
</record>
<record model="account.account" id="plan805">
	<field name="code">68162</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan803])]"/>
</record>
<record model="account.account" id="plan806">
	<field name="code">6817</field>
	<field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan797])]"/>
</record>
<record model="account.account" id="plan807">
	<field name="code">68173</field>
	<field name="name">Stocks et en-cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan806])]"/>
</record>
<record model="account.account" id="plan808">
	<field name="code">68174</field>
	<field name="name">Créances</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan806])]"/>
</record>
<record model="account.account" id="plan809">
	<field name="code">686</field>
	<field name="name">Dotations aux amortissements et aux provisions - Charges financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan796])]"/>
</record>
<record model="account.account" id="plan810">
	<field name="code">6861</field>
	<field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan809])]"/>
</record>
<record model="account.account" id="plan811">
	<field name="code">6865</field>
	<field name="name">Dotations aux provisions pour risques et charges financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan809])]"/>
</record>
<record model="account.account" id="plan812">
	<field name="code">6866</field>
	<field name="name">Dotations aux provisions pour dépréciation des éléments financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan809])]"/>
</record>
<record model="account.account" id="plan813">
	<field name="code">68662</field>
	<field name="name">Immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan812])]"/>
</record>
<record model="account.account" id="plan814">
	<field name="code">68665</field>
	<field name="name">Valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan812])]"/>
</record>
<record model="account.account" id="plan815">
	<field name="code">6868</field>
	<field name="name">Autres dotations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan809])]"/>
</record>
<record model="account.account" id="plan816">
	<field name="code">687</field>
	<field name="name">Dotations aux amortissements et aux provisions - Charges exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan796])]"/>
</record>
<record model="account.account" id="plan817">
	<field name="code">6871</field>
	<field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan818">
	<field name="code">6872</field>
	<field name="name">Dotations aux provisions réglementées (immobilisations)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan819">
	<field name="code">68725</field>
	<field name="name">Amortissements dérogatoires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan818])]"/>
</record>
<record model="account.account" id="plan820">
	<field name="code">6873</field>
	<field name="name">Dotations aux provisions réglementées (stocks)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan821">
	<field name="code">6874</field>
	<field name="name">Dotations aux autres provisions réglementées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan822">
	<field name="code">6875</field>
	<field name="name">Dotations aux provisions pour risques et charges exceptionnels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan823">
	<field name="code">6876</field>
	<field name="name">Dotations pour dépréciations exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan816])]"/>
</record>
<record model="account.account" id="plan824">
	<field name="code">69</field>
	<field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan579])]"/>
</record>
<record model="account.account" id="plan825">
	<field name="code">691</field>
	<field name="name">Participation des salariés aux résultats</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan826">
	<field name="code">695</field>
	<field name="name">Impôts sur les bénéfices</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan827">
	<field name="code">6951</field>
	<field name="name">Impôts dus en France</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan826])]"/>
</record>
<record model="account.account" id="plan828">
	<field name="code">6952</field>
	<field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan826])]"/>
</record>
<record model="account.account" id="plan829">
	<field name="code">6954</field>
	<field name="name">Impôts dus à l'étranger</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan826])]"/>
</record>
<record model="account.account" id="plan830">
	<field name="code">696</field>
	<field name="name">Supplément d'impôt sur les sociétés lié aux distributions  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan831">
	<field name="code">697</field>
	<field name="name">Imposition forfaitaire annuelle des sociétés  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan832">
	<field name="code">698</field>
	<field name="name">Intégration fiscale</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan833">
	<field name="code">6981</field>
	<field name="name">Intégration fiscale - Charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan832])]"/>
</record>
<record model="account.account" id="plan834">
	<field name="code">6989</field>
	<field name="name">Intégration fiscale - Produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan832])]"/>
</record>
<record model="account.account" id="plan835">
	<field name="code">699</field>
	<field name="name">Produits - Reports en arrière des déficits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">expense</field>
	<field name="parent_id" eval="[(6,0,[plan824])]"/>
</record>
<record model="account.account" id="plan836">
	<field name="code">7</field>
	<field name="name">Comptes de produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan578])]"/>
</record>
<record model="account.account" id="plan837">
	<field name="code">70</field>
	<field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="account.a_sale">
	<field name="code">701</field>
	<field name="name">Ventes de produits finis</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan841">
	<field name="code">702</field>
	<field name="name">Ventes de produits intermédiaires  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan842">
	<field name="code">703</field>
	<field name="name">Ventes de produits résiduels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan843">
	<field name="code">704</field>
	<field name="name">Travaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan844">
	<field name="code">7041</field>
	<field name="name">Travaux de catégorie (ou activité) A</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan843])]"/>
</record>
<record model="account.account" id="plan845">
	<field name="code">7042</field>
	<field name="name">Travaux de catégorie (ou activité) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan843])]"/>
</record>
<record model="account.account" id="plan846">
	<field name="code">705</field>
	<field name="name">Études</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan847">
	<field name="code">706</field>
	<field name="name">Prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan848">
	<field name="code">707</field>
	<field name="name">Ventes de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan849">
	<field name="code">7071</field>
	<field name="name">Marchandises (ou groupe) A </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan848])]"/>
</record>
<record model="account.account" id="plan850">
	<field name="code">7072</field>
	<field name="name">Marchandises (ou groupe) B</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan848])]"/>
</record>
<record model="account.account" id="plan851">
	<field name="code">708</field>
	<field name="name">Produits des activités annexes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan852">
	<field name="code">7081</field>
	<field name="name">Produits des services exploités dans l'intérêt du personnel</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan853">
	<field name="code">7082</field>
	<field name="name">Commissions et courtages</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan854">
	<field name="code">7083</field>
	<field name="name">Locations diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan855">
	<field name="code">7084</field>
	<field name="name">Mise à disposition de personnel facturée </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan856">
	<field name="code">7085</field>
	<field name="name">Ports et frais accessoires facturés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan857">
	<field name="code">7086</field>
	<field name="name">Bonis sur reprises d'emballages consignés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan858">
	<field name="code">7087</field>
	<field name="name">Bonifications obtenues des clients et primes sur ventes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan859">
	<field name="code">7088</field>
	<field name="name">Autres produits d'activités annexes (cessions d'approvisionnements)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan851])]"/>
</record>
<record model="account.account" id="plan860">
	<field name="code">709</field>
	<field name="name">Rabais remises et ristournes accordés par l'entreprise</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan837])]"/>
</record>
<record model="account.account" id="plan861">
	<field name="code">7091</field>
	<field name="name">Remises sur ventes de produits finis</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan862">
	<field name="code">7092</field>
	<field name="name">Remises sur ventes de produits intermédiaires </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan863">
	<field name="code">7094</field>
	<field name="name">Remises sur travaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan864">
	<field name="code">7095</field>
	<field name="name">Remises sur études</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan865">
	<field name="code">7096</field>
	<field name="name">Remises sur prestations de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan866">
	<field name="code">7097</field>
	<field name="name">Remises sur ventes de marchandises</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan867">
	<field name="code">7098</field>
	<field name="name">Remises sur produits des activités annexes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">asset</field>
	<field name="parent_id" eval="[(6,0,[plan860])]"/>
</record>
<record model="account.account" id="plan868">
	<field name="code">71</field>
	<field name="name">Production stockée (ou déstockage)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan869">
	<field name="code">713</field>
	<field name="name">Variation des stocks (en-cours de production produits)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan868])]"/>
</record>
<record model="account.account" id="plan870">
	<field name="code">7133</field>
	<field name="name">Variation des en-cours de production de biens</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan869])]"/>
</record>
<record model="account.account" id="plan871">
	<field name="code">71331</field>
	<field name="name">Produits en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan870])]"/>
</record>
<record model="account.account" id="plan872">
	<field name="code">71335</field>
	<field name="name">Travaux en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan870])]"/>
</record>
<record model="account.account" id="plan873">
	<field name="code">7134</field>
	<field name="name">Variation des en-cours de production de services</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan869])]"/>
</record>
<record model="account.account" id="plan874">
	<field name="code">71341</field>
	<field name="name">Études en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan873])]"/>
</record>
<record model="account.account" id="plan875">
	<field name="code">71345</field>
	<field name="name">Prestations de services en cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan873])]"/>
</record>
<record model="account.account" id="plan876">
	<field name="code">7135</field>
	<field name="name">Variation des stocks de produits</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan869])]"/>
</record>
<record model="account.account" id="plan877">
	<field name="code">71351</field>
	<field name="name">Produits intermédiaires </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan876])]"/>
</record>
<record model="account.account" id="plan878">
	<field name="code">71355</field>
	<field name="name">Produits finis</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan876])]"/>
</record>
<record model="account.account" id="plan879">
	<field name="code">71358</field>
	<field name="name">Produits résiduels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan876])]"/>
</record>
<record model="account.account" id="plan880">
	<field name="code">72</field>
	<field name="name">Production immobilisée</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan881">
	<field name="code">721</field>
	<field name="name">Immobilisations incorporelles </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan880])]"/>
</record>
<record model="account.account" id="plan882">
	<field name="code">722</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan880])]"/>
</record>
<record model="account.account" id="plan883">
	<field name="code">74</field>
	<field name="name">Subventions d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan884">
	<field name="code">75</field>
	<field name="name">Autres produits de gestion courante</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan885">
	<field name="code">751</field>
	<field name="name">Redevances pour concessions brevets licences marques procédés logiciels droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan886">
	<field name="code">7511</field>
	<field name="name">Redevances pour concessions brevets licences marques procédés logiciels </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan885])]"/>
</record>
<record model="account.account" id="plan887">
	<field name="code">7516</field>
	<field name="name">Droits d'auteur et de reproduction</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan885])]"/>
</record>
<record model="account.account" id="plan888">
	<field name="code">7518</field>
	<field name="name">Autres droits et valeurs similaires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan885])]"/>
</record>
<record model="account.account" id="plan889">
	<field name="code">752</field>
	<field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan890">
	<field name="code">753</field>
	<field name="name">Jetons de présence et rémunérations d'administrateurs gérants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan891">
	<field name="code">754</field>
	<field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan892">
	<field name="code">755</field>
	<field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan893">
	<field name="code">7551</field>
	<field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan892])]"/>
</record>
<record model="account.account" id="equity">
	<field name="code">7555</field>
	<field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan892])]"/>
</record>
<record model="account.account" id="plan895">
	<field name="code">758</field>
	<field name="name">Produits divers de gestion courante</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan884])]"/>
</record>
<record model="account.account" id="plan896">
	<field name="code">76</field>
	<field name="name">Produits financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan897">
	<field name="code">761</field>
	<field name="name">Produits de participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan898">
	<field name="code">7611</field>
	<field name="name">Revenus des titres de participation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan897])]"/>
</record>
<record model="account.account" id="plan899">
	<field name="code">7616</field>
	<field name="name">Revenus sur autres formes de participation </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan897])]"/>
</record>
<record model="account.account" id="plan900">
	<field name="code">7617</field>
	<field name="name">Revenus des créances rattachées à des participations</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan897])]"/>
</record>
<record model="account.account" id="plan901">
	<field name="code">762</field>
	<field name="name">Produits des autres immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan902">
	<field name="code">7621</field>
	<field name="name">Revenus des titres immobilisés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan901])]"/>
</record>
<record model="account.account" id="plan903">
	<field name="code">7626</field>
	<field name="name">Revenus des prêts</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan901])]"/>
</record>
<record model="account.account" id="plan904">
	<field name="code">7627</field>
	<field name="name">Revenus des créances immobilisées</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan901])]"/>
</record>
<record model="account.account" id="plan905">
	<field name="code">763</field>
	<field name="name">Revenus des autres créances</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan906">
	<field name="code">7631</field>
	<field name="name">Revenus des créances commerciales </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan905])]"/>
</record>
<record model="account.account" id="plan907">
	<field name="code">7638</field>
	<field name="name">Revenus des créances diverses</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan905])]"/>
</record>
<record model="account.account" id="plan908">
	<field name="code">764</field>
	<field name="name">Revenus des valeurs mobilières de placement  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan909">
	<field name="code">765</field>
	<field name="name">Escomptes obtenus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan910">
	<field name="code">766</field>
	<field name="name">Gains de change</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan911">
	<field name="code">767</field>
	<field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan912">
	<field name="code">768</field>
	<field name="name">Autres produits financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan896])]"/>
</record>
<record model="account.account" id="plan913">
	<field name="code">77</field>
	<field name="name">Produits exceptionnels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan914">
	<field name="code">771</field>
	<field name="name">Produits exceptionnels sur opérations de gestion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan913])]"/>
</record>
<record model="account.account" id="plan915">
	<field name="code">7711</field>
	<field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan916">
	<field name="code">7713</field>
	<field name="name">Libéralités reçues</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan917">
	<field name="code">7714</field>
	<field name="name">Rentrées sur créances amorties</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan918">
	<field name="code">7715</field>
	<field name="name">Subventions d'équilibre</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan919">
	<field name="code">7717</field>
	<field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan920">
	<field name="code">7718</field>
	<field name="name">Autres produits exceptionnels sur opérations de gestion</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan914])]"/>
</record>
<record model="account.account" id="plan921">
	<field name="code">772</field>
	<field name="name">Produits sur exercices antérieurs</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan913])]"/>
</record>
<record model="account.account" id="plan922">
	<field name="code">775</field>
	<field name="name">Produits des cessions d'éléments d'actif</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan913])]"/>
</record>
<record model="account.account" id="plan923">
	<field name="code">7751</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan922])]"/>
</record>
<record model="account.account" id="plan924">
	<field name="code">7752</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan922])]"/>
</record>
<record model="account.account" id="plan925">
	<field name="code">7756</field>
	<field name="name">Immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan922])]"/>
</record>
<record model="account.account" id="plan926">
	<field name="code">7758</field>
	<field name="name">Autres éléments d'actif</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan922])]"/>
</record>
<record model="account.account" id="plan927">
	<field name="code">777</field>
	<field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan913])]"/>
</record>
<record model="account.account" id="plan928">
	<field name="code">778</field>
	<field name="name">Autres produits exceptionnels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan913])]"/>
</record>
<record model="account.account" id="plan929">
	<field name="code">7781</field>
	<field name="name">Bonis provenant de clauses d'indexation </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan928])]"/>
</record>
<record model="account.account" id="plan930">
	<field name="code">7782</field>
	<field name="name">Lots</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan928])]"/>
</record>
<record model="account.account" id="plan931">
	<field name="code">7783</field>
	<field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan928])]"/>
</record>
<record model="account.account" id="plan932">
	<field name="code">7788</field>
	<field name="name">Produits exceptionnels divers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan928])]"/>
</record>
<record model="account.account" id="plan933">
	<field name="code">78</field>
	<field name="name">reprises sur amortissements et provisions</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan934">
	<field name="code">781</field>
	<field name="name">Reprises sur amortissements et provisions (à inscrire dans les produits d'exploitation)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan933])]"/>
</record>
<record model="account.account" id="plan935">
	<field name="code">7811</field>
	<field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan934])]"/>
</record>
<record model="account.account" id="plan936">
	<field name="code">78111</field>
	<field name="name">Immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan935])]"/>
</record>
<record model="account.account" id="plan937">
	<field name="code">78112</field>
	<field name="name">Immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan935])]"/>
</record>
<record model="account.account" id="plan938">
	<field name="code">7815</field>
	<field name="name">Reprises sur provisions pour risques et charges d'exploitation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan934])]"/>
</record>
<record model="account.account" id="plan939">
	<field name="code">7816</field>
	<field name="name">Reprises sur dépréciations des immobilisations incorporelles et corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan934])]"/>
</record>
<record model="account.account" id="plan940">
	<field name="code">78161</field>
	<field name="name">Reprises sur dépréciations des immobilisations incorporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan939])]"/>
</record>
<record model="account.account" id="plan941">
	<field name="code">78162</field>
	<field name="name">Reprises sur dépréciations des immobilisations corporelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan939])]"/>
</record>
<record model="account.account" id="plan942">
	<field name="code">7817</field>
	<field name="name">Reprises sur provisions pour dépréciation des actifs circulants</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan934])]"/>
</record>
<record model="account.account" id="plan943">
	<field name="code">78173</field>
	<field name="name">Reprises sur provisions pour dépréciation des actifs circulants  - Stocks et en-cours</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan942])]"/>
</record>
<record model="account.account" id="plan944">
	<field name="code">78174</field>
	<field name="name">Reprises sur provisions pour dépréciation des actifs circulants  - Créances</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan942])]"/>
</record>
<record model="account.account" id="plan945">
	<field name="code">786</field>
	<field name="name">Reprises sur provisions pour risques (à inscrire dans les produits financiers)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan933])]"/>
</record>
<record model="account.account" id="plan946">
	<field name="code">7865</field>
	<field name="name">Reprises sur provisions pour risques et charges financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan945])]"/>
</record>
<record model="account.account" id="plan947">
	<field name="code">7866</field>
	<field name="name">Reprises sur provisions pour dépréciation des éléments financiers</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan945])]"/>
</record>
<record model="account.account" id="plan948">
	<field name="code">78662</field>
	<field name="name">Immobilisations financières</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan947])]"/>
</record>
<record model="account.account" id="plan949">
	<field name="code">78665</field>
	<field name="name">Valeurs mobilières de placement</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan947])]"/>
</record>
<record model="account.account" id="plan950">
	<field name="code">787</field>
	<field name="name">Reprises sur provisions (à inscrire dans les produits exceptionnels)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan933])]"/>
</record>
<record model="account.account" id="plan951">
	<field name="code">7872</field>
	<field name="name">Reprises sur provisions réglementées (immobilisations)</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan950])]"/>
</record>
<record model="account.account" id="plan952">
	<field name="code">78725</field>
	<field name="name">Reprises sur provisions des amortissements dérogatoires</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan951])]"/>
</record>
<record model="account.account" id="plan953">
	<field name="code">78726</field>
	<field name="name">Reprises sur provision spéciale de réévaluation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan951])]"/>
</record>
<record model="account.account" id="plan954">
	<field name="code">78727</field>
	<field name="name">Reprises sur provisions des plus-values réinvesties</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan951])]"/>
</record>
<record model="account.account" id="plan955">
	<field name="code">7873</field>
	<field name="name">Reprises sur provisions réglementées (stocks) </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan950])]"/>
</record>
<record model="account.account" id="plan956">
	<field name="code">7874</field>
	<field name="name">Reprises sur autres provisions réglementées </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan950])]"/>
</record>
<record model="account.account" id="plan957">
	<field name="code">7875</field>
	<field name="name">Reprises sur provisions pour risques et charges exceptionnels</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan950])]"/>
</record>
<record model="account.account" id="plan958">
	<field name="code">7876</field>
	<field name="name">Reprises pour dépréciations exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan950])]"/>
</record>
<record model="account.account" id="plan959">
	<field name="code">79</field>
	<field name="name">Transferts de charges</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan836])]"/>
</record>
<record model="account.account" id="plan960">
	<field name="code">791</field>
	<field name="name">Transferts de charges d'exploitation  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan959])]"/>
</record>
<record model="account.account" id="plan961">
	<field name="code">796</field>
	<field name="name">Transferts de charges financières  </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan959])]"/>
</record>
<record model="account.account" id="plan962">
	<field name="code">797</field>
	<field name="name">Transferts de charges exceptionnelles</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">income</field>
	<field name="parent_id" eval="[(6,0,[plan959])]"/>
</record>
<record model="account.account" id="plan963">
	<field name="code">8</field>
	<field name="name">Comptes spéciaux</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">view</field>
	<field name="parent_id" eval="[(6,0,[plan1])]"/>
</record>
<record model="account.account" id="plan964">
	<field name="code">80</field>
	<field name="name">Engagements donnés par l'entité</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan963])]"/>
</record>
<record model="account.account" id="plan965">
	<field name="code">801</field>
	<field name="name">Engagements donnés par l'entité</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan964])]"/>
</record>
<record model="account.account" id="plan966">
	<field name="code">8011</field>
	<field name="name">Avals cautions garanties</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan965])]"/>
</record>
<record model="account.account" id="plan967">
	<field name="code">8014</field>
	<field name="name">Effets circulant sous l'endos de l'entité </field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan965])]"/>
</record>
<record model="account.account" id="plan968">
	<field name="code">8016</field>
	<field name="name">Redevances crédit-bail restant à courir</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan965])]"/>
</record>
<record model="account.account" id="plan969">
	<field name="code">80161</field>
	<field name="name">Crédit-bail mobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan968])]"/>
</record>
<record model="account.account" id="plan970">
	<field name="code">80165</field>
	<field name="name">Crédit-bail immobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan968])]"/>
</record>
<record model="account.account" id="plan971">
	<field name="code">8018</field>
	<field name="name">Autres engagements donnés</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan965])]"/>
</record>
<record model="account.account" id="plan972">
	<field name="code">802</field>
	<field name="name">Engagements reçus par l'entité</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan964])]"/>
</record>
<record model="account.account" id="plan973">
	<field name="code">8021</field>
	<field name="name">Avals cautions garanties</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan972])]"/>
</record>
<record model="account.account" id="plan974">
	<field name="code">8024</field>
	<field name="name">Créances escomptées non échues</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan972])]"/>
</record>
<record model="account.account" id="plan975">
	<field name="code">8026</field>
	<field name="name">Engagements reçus pour utilisation en crédit-bail</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan972])]"/>
</record>
<record model="account.account" id="plan976">
	<field name="code">80261</field>
	<field name="name">Crédit-bail mobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan975])]"/>
</record>
<record model="account.account" id="plan977">
	<field name="code">80265</field>
	<field name="name">Crédit-bail immobilier</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan975])]"/>
</record>
<record model="account.account" id="plan978">
	<field name="code">8028</field>
	<field name="name">Autres engagements reçus</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan972])]"/>
</record>
<record model="account.account" id="plan979">
	<field name="code">809</field>
	<field name="name">Contrepartie des engagements</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan964])]"/>
</record>
<record model="account.account" id="plan980">
	<field name="code">8091</field>
	<field name="name">Contrepartie 801</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan979])]"/>
</record>
<record model="account.account" id="plan981">
	<field name="code">8092</field>
	<field name="name">Contrepartie 802</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan979])]"/>
</record>
<record model="account.account" id="plan982">
	<field name="code">88</field>
	<field name="name">Résultat en instance d'affectation</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan963])]"/>
</record>
<record model="account.account" id="plan983">
	<field name="code">89</field>
	<field name="name">Bilan</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan963])]"/>
</record>
<record model="account.account" id="equity2">
	<field name="code">890</field>
	<field name="name">Bilan d'ouverture</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan983])]"/>
</record>
<record model="account.account" id="plan985">
	<field name="code">891</field>
	<field name="name">Bilan de clôture</field>
	<field name="currency_id" ref="base.EUR"/>
	<field name="type">equity</field>
	<field name="parent_id" eval="[(6,0,[plan983])]"/>
</record>

#
# Tax Definitions
#

	<record model="account.tax" id="vat_196">
		<field name="name">VAT 19.6%</field>
		<field name="amount" eval="0.196"/>
		<field name="type">percent</field>
		<field name="account_collected_id" ref="vat_payable"/>
		<field name="account_paid_id" ref="vat_refund"/>
	</record>

	<record model="account.tax" id="vat_55">
		<field name="name">VAT 5.5%</field>
		<field name="amount" eval="0.055"/>
		<field name="type">percent</field>
		<field name="account_collected_id" ref="vat_payable"/>
		<field name="account_paid_id" ref="vat_refund"/>
	</record>


</data>
</terp>
