<?xml version="1.0"?>
<terp>
	<data noupdate="True">
        <record model="account.account" id="a_root">
			<field name="name">PLAN COMPTABLE MINIMUM NORMALISE</field>
			<field name="code">0</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
		</record>
		<record model="account.account" id="a1">
			<field name="name">CLASSE 1</field>
			<field name="code">1</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a10">
			<field name="name">CAPITAL</field>
			<field name="code">10</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a100">
			<field name="name">Capital souscrit ou capital personnel</field>
			<field name="code">100</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a10])]"/>
		</record>
		<record model="account.account" id="a1000">
			<field name="name">Capital non amorti</field>
			<field name="code">1000</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a100])]"/>
		</record>
		<record model="account.account" id="a1001">
			<field name="name">Capital amorti</field>
			<field name="code">1001</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a100])]"/>
		</record>
		<record model="account.account" id="a101">
			<field name="name">Capital non appelé</field>
			<field name="code">101</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a10])]"/>
		</record>
		<record model="account.account" id="a109">
			<field name="name">Compte de l'exploitant</field>
			<field name="code">109</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a10])]"/>
		</record>
		<record model="account.account" id="a1090">
			<field name="name">Opérations courantes</field>
			<field name="code">1090</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a109])]"/>
		</record>
		<record model="account.account" id="a1091">
			<field name="name">Impôts personnels</field>
			<field name="code">1091</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a109])]"/>
		</record>
		<record model="account.account" id="a1092">
			<field name="name">Rémunérations et autres avantages</field>
			<field name="code">1092</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a109])]"/>
		</record>
		<record model="account.account" id="a11">
			<field name="name">PRIMES D'EMISSION</field>
			<field name="code">11</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a12">
			<field name="name">PLUS-VALUES DE REEVALUATION</field>
			<field name="code">12</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a120">
			<field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
			<field name="code">120</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a12])]"/>
		</record>
		<record model="account.account" id="a1200">
			<field name="name">Plus-values de réévaluation</field>
			<field name="code">1200</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a120])]"/>
		</record>
		<record model="account.account" id="a1201">
			<field name="name">Reprises de réductions de valeur</field>
			<field name="code">1201</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a120])]"/>
		</record>
		<record model="account.account" id="a121">
			<field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
			<field name="code">121</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a12])]"/>
		</record>
		<record model="account.account" id="a1210">
			<field name="name">Plus-values de réévaluation</field>
			<field name="code">1210</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a121])]"/>
		</record>
		<record model="account.account" id="a1211">
			<field name="name">Reprises de réductions de valeur</field>
			<field name="code">1211</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a121])]"/>
		</record>
		<record model="account.account" id="a122">
			<field name="name">Plus-values de réévaluation sur immobilisations financières</field>
			<field name="code">122</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a12])]"/>
		</record>
		<record model="account.account" id="a1220">
			<field name="name">Plus-values de réévaluation</field>
			<field name="code">1220</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a122])]"/>
		</record>
		<record model="account.account" id="a1221">
			<field name="name">Reprises de réductions de valeur</field>
			<field name="code">1221</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a122])]"/>
		</record>
		<record model="account.account" id="a123">
			<field name="name">Plus-values de réévaluation sur stocks</field>
			<field name="code">123</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a12])]"/>
		</record>
		<record model="account.account" id="a124">
			<field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
			<field name="code">124</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a12])]"/>
		</record>
		<record model="account.account" id="a13">
			<field name="name">RESERVES</field>
			<field name="code">13</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a130">
			<field name="name">Réserve légale</field>
			<field name="code">130</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a13])]"/>
		</record>
		<record model="account.account" id="a131">
			<field name="name">Réserves indisponibles</field>
			<field name="code">131</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a13])]"/>
		</record>
		<record model="account.account" id="a1310">
			<field name="name">Réserve pour actions propres</field>
			<field name="code">1310</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a131])]"/>
		</record>
		<record model="account.account" id="a1311">
			<field name="name">Autres réserves indisponibles</field>
			<field name="code">1311</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a131])]"/>
		</record>
		<record model="account.account" id="a132">
			<field name="name">Réserves immunisées</field>
			<field name="code">132</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a13])]"/>
		</record>
		<record model="account.account" id="a133">
			<field name="name">Réserves disponibles</field>
			<field name="code">133</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a13])]"/>
		</record>
		<record model="account.account" id="a1330">
			<field name="name">Réserve pour régularisation de dividendes</field>
			<field name="code">1330</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a133])]"/>
		</record>
		<record model="account.account" id="a1331">
			<field name="name">Réserve pour renouvellement des immobilisations</field>
			<field name="code">1331</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a133])]"/>
		</record>
		<record model="account.account" id="a1332">
			<field name="name">Réserve pour installations en faveur du personnel  1333 Réserves libres</field>
			<field name="code">1332</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a133])]"/>
		</record>
		<record model="account.account" id="a14">
			<field name="name">BENEFICE REPORTE</field>
			<field name="code">14</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a15">
			<field name="name">SUBSIDES EN CAPITAL</field>
			<field name="code">15</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a150">
			<field name="name">Montants obtenus</field>
			<field name="code">150</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a15])]"/>
		</record>
		<record model="account.account" id="a151">
			<field name="name">Montants transférés aux résultats</field>
			<field name="code">151</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a15])]"/>
		</record>
		<record model="account.account" id="a16">
			<field name="name">PROVISIONS POUR RISQUES ET CHARGES</field>
			<field name="code">16</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a160">
			<field name="name">Provisions pour pensions et obligations similaires</field>
			<field name="code">160</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a161">
			<field name="name">Provisions pour charges fiscales</field>
			<field name="code">161</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a162">
			<field name="name">Provisions pour grosses réparations et gros entretiens</field>
			<field name="code">162</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a163">
			<field name="name">à 169 Provisions pour autres risques et charges</field>
			<field name="code">163</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a164">
			<field name="name">Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers</field>
			<field name="code">164</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a165">
			<field name="name">Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations</field>
			<field name="code">165</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a166">
			<field name="name">Provisions pour exécution de commandes passées ou reçues</field>
			<field name="code">166</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a167">
			<field name="name">Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises</field>
			<field name="code">167</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a168">
			<field name="name">Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise</field>
			<field name="code">168</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a169">
			<field name="name">Provisions pour autres risques et charges</field>
			<field name="code">169</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a16])]"/>
		</record>
		<record model="account.account" id="a1690">
			<field name="name">Pour litiges en cours</field>
			<field name="code">1690</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1691">
			<field name="name">Pour amendes, doubles droits, pénalités</field>
			<field name="code">1691</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1692">
			<field name="name">Pour propre assureur</field>
			<field name="code">1692</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1693">
			<field name="name">Pour risques inhérents aux opérations de crédits à moyen ou long terme</field>
			<field name="code">1693</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1695">
			<field name="name">Provision pour charge de liquidation</field>
			<field name="code">1695</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1696">
			<field name="name">Provision pour départ de personnel</field>
			<field name="code">1696</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a1699">
			<field name="name">Pour risques divers </field>
			<field name="code">1699</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a169])]"/>
		</record>
		<record model="account.account" id="a17">
			<field name="name">DETTES A PLUS D'UN AN</field>
			<field name="code">17</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a170">
			<field name="name">Emprunts subordonnés</field>
			<field name="code">170</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1700">
			<field name="name">Convertibles</field>
			<field name="code">1700</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a170])]"/>
		</record>
		<record model="account.account" id="a1701">
			<field name="name">Non convertibles</field>
			<field name="code">1701</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a170])]"/>
		</record>
		<record model="account.account" id="a171">
			<field name="name">Emprunts obligataires non subordonnés</field>
			<field name="code">171</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1710">
			<field name="name">Convertibles</field>
			<field name="code">1710</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a171])]"/>
		</record>
		<record model="account.account" id="a1711">
			<field name="name">Non convertibles</field>
			<field name="code">1711</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a171])]"/>
		</record>
		<record model="account.account" id="a172">
			<field name="name">Dettes de location-financement et assimilés</field>
			<field name="code">172</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1720">
			<field name="name">Dettes de location-financement de biens immobiliers</field>
			<field name="code">1720</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a172])]"/>
		</record>
		<record model="account.account" id="a1721">
			<field name="name">Dettes de location-financement de biens mobiliers</field>
			<field name="code">1721</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a172])]"/>
		</record>
		<record model="account.account" id="a1722">
			<field name="name">Dettes sur droits réels sur immeubles</field>
			<field name="code">1722</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a172])]"/>
		</record>
		<record model="account.account" id="a173">
			<field name="name">Etablissements de crédit</field>
			<field name="code">173</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1730">
			<field name="name">Dettes en compte</field>
			<field name="code">1730</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a173])]"/>
		</record>
		<record model="account.account" id="a17300">
			<field name="name">Banque A</field>
			<field name="code">17300</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1730])]"/>
		</record>
		<record model="account.account" id="a17301">
			<field name="name">Banque B</field>
			<field name="code">17301</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1730])]"/>
		</record>
		<record model="account.account" id="a1731">
			<field name="name">Promesses</field>
			<field name="code">1731</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a173])]"/>
		</record>
		<record model="account.account" id="a17310">
			<field name="name">Banque A</field>
			<field name="code">17310</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1731])]"/>
		</record>
		<record model="account.account" id="a17311">
			<field name="name">Banque B</field>
			<field name="code">17311</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1731])]"/>
		</record>
		<record model="account.account" id="a1732">
			<field name="name">Crédits d'acceptation</field>
			<field name="code">1732</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a173])]"/>
		</record>
		<record model="account.account" id="a17320">
			<field name="name">Banque A</field>
			<field name="code">17320</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1732])]"/>
		</record>
		<record model="account.account" id="a17321">
			<field name="name">Banque B</field>
			<field name="code">17321</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1732])]"/>
		</record>
		<record model="account.account" id="a174">
			<field name="name">Autres emprunts</field>
			<field name="code">174</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a175">
			<field name="name">Dettes commerciales</field>
			<field name="code">175</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1750">
			<field name="name">Fournisseurs : dettes en compte</field>
			<field name="code">1750</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a175])]"/>
		</record>
		<record model="account.account" id="a17500">
			<field name="name">Entreprises apparentées</field>
			<field name="code">17500</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1750])]"/>
		</record>
		<record model="account.account" id="a175000">
			<field name="name">Entreprises liées</field>
			<field name="code">175000</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17500])]"/>
		</record>
		<record model="account.account" id="a175001">
			<field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">175001</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17500])]"/>
		</record>
		<record model="account.account" id="a17501">
			<field name="name">Fournisseurs ordinaires</field>
			<field name="code">17501</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1750])]"/>
		</record>
		<record model="account.account" id="a175010">
			<field name="name">Fournisseurs belges</field>
			<field name="code">175010</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17501])]"/>
		</record>
		<record model="account.account" id="a175011">
			<field name="name">Fournisseurs C.E.E.</field>
			<field name="code">175011</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17501])]"/>
		</record>
		<record model="account.account" id="a175012">
			<field name="name">Fournisseurs importation</field>
			<field name="code">175012</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17501])]"/>
		</record>
		<record model="account.account" id="a1751">
			<field name="name">Effets à payer</field>
			<field name="code">1751</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a175])]"/>
		</record>
		<record model="account.account" id="a17510">
			<field name="name">Entreprises apparentées</field>
			<field name="code">17510</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1751])]"/>
		</record>
		<record model="account.account" id="a175100">
			<field name="name">Entreprises liées</field>
			<field name="code">175100</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17510])]"/>
		</record>
		<record model="account.account" id="a175101">
			<field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">175101</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17510])]"/>
		</record>
		<record model="account.account" id="a17511">
			<field name="name">Fournisseurs ordinaires</field>
			<field name="code">17511</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1751])]"/>
		</record>
		<record model="account.account" id="a175110">
			<field name="name">Fournisseurs belges</field>
			<field name="code">175110</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17511])]"/>
		</record>
		<record model="account.account" id="a175111">
			<field name="name">Fournisseurs C.E.E.</field>
			<field name="code">175111</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17511])]"/>
		</record>
		<record model="account.account" id="a175112">
			<field name="name">Fournisseurs importation</field>
			<field name="code">175112</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17511])]"/>
		</record>
		<record model="account.account" id="a176">
			<field name="name">Acomptes reçus sur commandes</field>
			<field name="code">176</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a178">
			<field name="name">Cautionnements reçus en numéraires</field>
			<field name="code">178</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a179">
			<field name="name">Dettes diverses</field>
			<field name="code">179</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a17])]"/>
		</record>
		<record model="account.account" id="a1790">
			<field name="name">Entreprises liées</field>
			<field name="code">1790</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a1791">
			<field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">1791</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a1792">
			<field name="name">Administrateurs, gérants, associés</field>
			<field name="code">1792</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a1794">
			<field name="name">Rentes viagères capitalisées</field>
			<field name="code">1794</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a1798">
			<field name="name">Dettes envers les coparticipants des associations momentanées et en participation</field>
			<field name="code">1798</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a1799">
			<field name="name">Autres dettes diverses</field>
			<field name="code">1799</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a179])]"/>
		</record>
		<record model="account.account" id="a18">
			<field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
			<field name="code">18</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a1])]"/>
		</record>
		<record model="account.account" id="a2">
			<field name="name">CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN</field>
			<field name="code">2</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a20">
			<field name="name">FRAIS D'ETABLISSEMENT</field>
			<field name="code">20</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a200">
			<field name="name">Frais de constitution et d'augmentation de capital</field>
			<field name="code">200</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a20])]"/>
		</record>
		<record model="account.account" id="a2000">
			<field name="name">Frais de constitution et d'augmentation de capital</field>
			<field name="code">2000</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a200])]"/>
		</record>
		<record model="account.account" id="a2009">
			<field name="name">Amortissements sur frais de constitution et d'augmentation de capital</field>
			<field name="code">2009</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a200])]"/>
		</record>
		<record model="account.account" id="a201">
			<field name="name">Frais d'émission d'emprunts et primes de remboursement</field>
			<field name="code">201</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a20])]"/>
		</record>
		<record model="account.account" id="a2010">
			<field name="name">Agios sur emprunts et frais d'émission d'emprunts</field>
			<field name="code">2010</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a201])]"/>
		</record>
		<record model="account.account" id="a2019">
			<field name="name">Amortissements sur agios sur emprunts et frais d'émission d'emprunts</field>
			<field name="code">2019</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a201])]"/>
		</record>
		<record model="account.account" id="a202">
			<field name="name">Autres frais d'établissement</field>
			<field name="code">202</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a20])]"/>
		</record>
		<record model="account.account" id="a2020">
			<field name="name">Autres frais d'établissement</field>
			<field name="code">2020</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a202])]"/>
		</record>
		<record model="account.account" id="a2029">
			<field name="name">Amortissements sur autres frais d'établissement</field>
			<field name="code">2029</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a202])]"/>
		</record>
		<record model="account.account" id="a203">
			<field name="name">Intérêts intercalaires</field>
			<field name="code">203</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a20])]"/>
		</record>
		<record model="account.account" id="a2030">
			<field name="name">Intérêts intercalaires</field>
			<field name="code">2030</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a203])]"/>
		</record>
		<record model="account.account" id="a2039">
			<field name="name">Amortissements sur intérêts intercalaires</field>
			<field name="code">2039</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a203])]"/>
		</record>
		<record model="account.account" id="a204">
			<field name="name">Frais de restructuration</field>
			<field name="code">204</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a20])]"/>
		</record>
		<record model="account.account" id="a2040">
			<field name="name">Coût des frais de restructuration</field>
			<field name="code">2040</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a204])]"/>
		</record>
		<record model="account.account" id="a2049">
			<field name="name">Amortissements sur frais de restructuration</field>
			<field name="code">2049</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a204])]"/>
		</record>
		<record model="account.account" id="a21">
			<field name="name">IMMOBILISATIONS INCORPORELLES</field>
			<field name="code">21</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a210">
			<field name="name">Frais de recherche et de développement</field>
			<field name="code">210</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a21])]"/>
		</record>
		<record model="account.account" id="a2100">
			<field name="name">Frais de recherche et de mise au point</field>
			<field name="code">2100</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a210])]"/>
		</record>
		<record model="account.account" id="a2108">
			<field name="name">Plus-values actées sur frais de recherche et de mise au point</field>
			<field name="code">2108</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a210])]"/>
		</record>
		<record model="account.account" id="a2109">
			<field name="name">Amortissements sur frais de recherche et de mise au point</field>
			<field name="code">2109</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a210])]"/>
		</record>
		<record model="account.account" id="a211">
			<field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
			<field name="code">211</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a21])]"/>
		</record>
		<record model="account.account" id="a2110">
			<field name="name">Concessions, brevets, licences, savoir-faire, marques, etc...</field>
			<field name="code">2110</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a211])]"/>
		</record>
		<record model="account.account" id="a2118">
			<field name="name">Plus-values actées sur concessions, brevets, etc...</field>
			<field name="code">2118</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a211])]"/>
		</record>
		<record model="account.account" id="a2119">
			<field name="name">Amortissements sur concessions, brevets, etc...</field>
			<field name="code">2119</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a211])]"/>
		</record>
		<record model="account.account" id="a212">
			<field name="name">Goodwill</field>
			<field name="code">212</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a21])]"/>
		</record>
		<record model="account.account" id="a2120">
			<field name="name">Coût d'acquisition</field>
			<field name="code">2120</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a212])]"/>
		</record>
		<record model="account.account" id="a2128">
			<field name="name">Plus-values actées</field>
			<field name="code">2128</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a212])]"/>
		</record>
		<record model="account.account" id="a2129">
			<field name="name">Amortissements sur goodwill</field>
			<field name="code">2129</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a212])]"/>
		</record>
		<record model="account.account" id="a213">
			<field name="name">Acomptes versés</field>
			<field name="code">213</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a21])]"/>
		</record>
		<record model="account.account" id="a22">
			<field name="name">TERRAINS ET CONSTRUCTIONS</field>
			<field name="code">22</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a220">
			<field name="name">Terrains</field>
			<field name="code">220</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a22])]"/>
		</record>
		<record model="account.account" id="a2200">
			<field name="name">Terrains</field>
			<field name="code">2200</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a220])]"/>
		</record>
		<record model="account.account" id="a2201">
			<field name="name">Frais d'acquisition sur terrains</field>
			<field name="code">2201</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a220])]"/>
		</record>
		<record model="account.account" id="a2208">
			<field name="name">Plus-values actées sur terrains</field>
			<field name="code">2208</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a220])]"/>
		</record>
		<record model="account.account" id="a2209">
			<field name="name">Amortissements et réductions de valeur</field>
			<field name="code">2209</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a220])]"/>
		</record>
		<record model="account.account" id="a22090">
			<field name="name">Amortissements sur frais d'acquisition</field>
			<field name="code">22090</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2209])]"/>
		</record>
		<record model="account.account" id="a22091">
			<field name="name">Réductions de valeur sur terrains</field>
			<field name="code">22091</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2209])]"/>
		</record>
		<record model="account.account" id="a221">
			<field name="name">Constructions</field>
			<field name="code">221</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a22])]"/>
		</record>
		<record model="account.account" id="a2210">
			<field name="name">Bâtiments industriels</field>
			<field name="code">2210</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2211">
			<field name="name">Bâtiments administratifs et commerciaux</field>
			<field name="code">2211</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2212">
			<field name="name">Autres bâtiments d'exploitation</field>
			<field name="code">2212</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2213">
			<field name="name">Voies de transport et ouvrages d'art</field>
			<field name="code">2213</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2215">
			<field name="name">Constructions sur sol d'autrui</field>
			<field name="code">2215</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2216">
			<field name="name">Frais d'acquisition sur constructions</field>
			<field name="code">2216</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a2218">
			<field name="name">Plus-values actées</field>
			<field name="code">2218</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a22180">
			<field name="name">Sur bâtiments industriels</field>
			<field name="code">22180</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2218])]"/>
		</record>
		<record model="account.account" id="a22181">
			<field name="name">Sur bâtiments administratifs et commerciaux</field>
			<field name="code">22181</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2218])]"/>
		</record>
		<record model="account.account" id="a22182">
			<field name="name">Sur autres bâtiments d'exploitation</field>
			<field name="code">22182</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2218])]"/>
		</record>
		<record model="account.account" id="a22184">
			<field name="name">Sur voies de transport et ouvrages d'art</field>
			<field name="code">22184</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2218])]"/>
		</record>
		<record model="account.account" id="a2219">
			<field name="name">Amortissements sur constructions</field>
			<field name="code">2219</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a221])]"/>
		</record>
		<record model="account.account" id="a22190">
			<field name="name">Sur bâtiments industriels</field>
			<field name="code">22190</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a22191">
			<field name="name">Sur bâtiments administratifs et commerciaux</field>
			<field name="code">22191</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a22192">
			<field name="name">Sur autres bâtiments d'exploitation</field>
			<field name="code">22192</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a22194">
			<field name="name">Sur voies de transport et ouvrages d'art</field>
			<field name="code">22194</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a22195">
			<field name="name">Sur constructions sur sol d'autrui</field>
			<field name="code">22195</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a22196">
			<field name="name">Sur frais d'acquisition sur constructions</field>
			<field name="code">22196</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2219])]"/>
		</record>
		<record model="account.account" id="a222">
			<field name="name">Terrains bâtis</field>
			<field name="code">222</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a22])]"/>
		</record>
		<record model="account.account" id="a2220">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">2220</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a222])]"/>
		</record>
		<record model="account.account" id="a22200">
			<field name="name">Bâtiments industriels</field>
			<field name="code">22200</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2220])]"/>
		</record>
		<record model="account.account" id="a22201">
			<field name="name">Bâtiments administratifs et commerciaux</field>
			<field name="code">22201</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2220])]"/>
		</record>
		<record model="account.account" id="a22202">
			<field name="name">Autres bâtiments d'exploitation</field>
			<field name="code">22202</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2220])]"/>
		</record>
		<record model="account.account" id="a22203">
			<field name="name">Voies de transport et ouvrages d'art</field>
			<field name="code">22203</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2220])]"/>
		</record>
		<record model="account.account" id="a22204">
			<field name="name">Frais d'acquisition des terrains à bâtir</field>
			<field name="code">22204</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2220])]"/>
		</record>
		<record model="account.account" id="a2228">
			<field name="name">Plus-values actées</field>
			<field name="code">2228</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a222])]"/>
		</record>
		<record model="account.account" id="a22280">
			<field name="name">Sur bâtiments industriels	</field>
			<field name="code">22280</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2228])]"/>
		</record>
		<record model="account.account" id="a22281">
			<field name="name">Sur bâtiments administratifs et commerciaux</field>
			<field name="code">22281</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2228])]"/>
		</record>
		<record model="account.account" id="a22282">
			<field name="name">Sur autres bâtiments d'exploitation</field>
			<field name="code">22282</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2228])]"/>
		</record>
		<record model="account.account" id="a22283">
			<field name="name">Sur voies de transport et ouvrages d'art</field>
			<field name="code">22283</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2228])]"/>
		</record>
		<record model="account.account" id="a2229">
			<field name="name">Amortissements sur terrains bâtis</field>
			<field name="code">2229</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a222])]"/>
		</record>
		<record model="account.account" id="a22290">
			<field name="name">Sur bâtiments industriels</field>
			<field name="code">22290</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2229])]"/>
		</record>
		<record model="account.account" id="a22291">
			<field name="name">Sur bâtiments administratifs et commerciaux</field>
			<field name="code">22291</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2229])]"/>
		</record>
		<record model="account.account" id="a22292">
			<field name="name">Sur autres bâtiments d'exploitation</field>
			<field name="code">22292</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2229])]"/>
		</record>
		<record model="account.account" id="a22293">
			<field name="name">Sur voies de transport et ouvrages d'art</field>
			<field name="code">22293</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2229])]"/>
		</record>
		<record model="account.account" id="a22294">
			<field name="name">Sur frais d'acquisition des terrains bâtis</field>
			<field name="code">22294</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2229])]"/>
		</record>
		<record model="account.account" id="a223">
			<field name="name">Autres droits réels sur des immeubles</field>
			<field name="code">223</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a22])]"/>
		</record>
		<record model="account.account" id="a2230">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">2230</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a223])]"/>
		</record>
		<record model="account.account" id="a2238">
			<field name="name">Plus-values actées</field>
			<field name="code">2238</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a223])]"/>
		</record>
		<record model="account.account" id="a2239">
			<field name="name">Amortissements</field>
			<field name="code">2239</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a223])]"/>
		</record>
		<record model="account.account" id="a23">
			<field name="name">INSTALLATIONS, MACHINES ET OUTILLAGE</field>
			<field name="code">23</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a230">
			<field name="name">Installations</field>
			<field name="code">230</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a23])]"/>
		</record>
		<record model="account.account" id="a2300">
			<field name="name">Installation d'eau</field>
			<field name="code">2300</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2301">
			<field name="name">Installation d'électricité</field>
			<field name="code">2301</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2302">
			<field name="name">Installation de vapeur</field>
			<field name="code">2302</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2303">
			<field name="name">Installation de gaz</field>
			<field name="code">2303</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2304">
			<field name="name">Installation de chauffage</field>
			<field name="code">2304</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2305">
			<field name="name">Installation de conditionnement d'air</field>
			<field name="code">2305</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a2306">
			<field name="name">Installation de chargement</field>
			<field name="code">2306</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a230])]"/>
		</record>
		<record model="account.account" id="a231">
			<field name="name">Machines</field>
			<field name="code">231</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a23])]"/>
		</record>
		<record model="account.account" id="a2310">
			<field name="name">Division A</field>
			<field name="code">2310</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a231])]"/>
		</record>
		<record model="account.account" id="a2311">
			<field name="name">Division B</field>
			<field name="code">2311</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a231])]"/>
		</record>
		<record model="account.account" id="a237">
			<field name="name">Outillage</field>
			<field name="code">237</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a23])]"/>
		</record>
		<record model="account.account" id="a2370">
			<field name="name">Division A</field>
			<field name="code">2370</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a237])]"/>
		</record>
		<record model="account.account" id="a2371">
			<field name="name">Division B</field>
			<field name="code">2371</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a237])]"/>
		</record>
		<record model="account.account" id="a238">
			<field name="name">Plus-values actées</field>
			<field name="code">238</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a23])]"/>
		</record>
		<record model="account.account" id="a2380">
			<field name="name">Sur installations</field>
			<field name="code">2380</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a238])]"/>
		</record>
		<record model="account.account" id="a2381">
			<field name="name">Sur machines</field>
			<field name="code">2381</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a238])]"/>
		</record>
		<record model="account.account" id="a2382">
			<field name="name">Sur outillage</field>
			<field name="code">2382</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a238])]"/>
		</record>
		<record model="account.account" id="a239">
			<field name="name">Amortissements</field>
			<field name="code">239</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a23])]"/>
		</record>
		<record model="account.account" id="a2390">
			<field name="name">Sur installations</field>
			<field name="code">2390</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a239])]"/>
		</record>
		<record model="account.account" id="a2391">
			<field name="name">Sur machines</field>
			<field name="code">2391</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a239])]"/>
		</record>
		<record model="account.account" id="a2392">
			<field name="name">Sur outillage</field>
			<field name="code">2392</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a239])]"/>
		</record>
		<record model="account.account" id="a24">
			<field name="name">MOBILIER ET MATERIEL ROULANT</field>
			<field name="code">24</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a240">
			<field name="name">Mobilier</field>
			<field name="code">240</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a24])]"/>
		</record>
		<record model="account.account" id="a2400">
			<field name="name">Mobilier</field>
			<field name="code">2400</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a240])]"/>
		</record>
		<record model="account.account" id="a24000">
			<field name="name">Mobilier des bâtiments industriels</field>
			<field name="code">24000</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2400])]"/>
		</record>
		<record model="account.account" id="a24001">
			<field name="name">Mobilier des bâtiments administratifs et commerciaux</field>
			<field name="code">24001</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2400])]"/>
		</record>
		<record model="account.account" id="a24002">
			<field name="name">Mobilier des autres bâtiments d'exploitation</field>
			<field name="code">24002</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2400])]"/>
		</record>
		<record model="account.account" id="a24003">
			<field name="name">Mobilier oeuvres sociales</field>
			<field name="code">24003</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2400])]"/>
		</record>
		<record model="account.account" id="a2401">
			<field name="name">Matériel de bureau et de service social</field>
			<field name="code">2401</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a240])]"/>
		</record>
		<record model="account.account" id="a24010">
			<field name="name">Des bâtiments industriels</field>
			<field name="code">24010</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2401])]"/>
		</record>
		<record model="account.account" id="a24011">
			<field name="name">Des bâtiments administratifs et commerciaux</field>
			<field name="code">24011</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2401])]"/>
		</record>
		<record model="account.account" id="a24012">
			<field name="name">Des autres bâtiments d'exploitation</field>
			<field name="code">24012</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2401])]"/>
		</record>
		<record model="account.account" id="a24013">
			<field name="name">Des oeuvres sociales</field>
			<field name="code">24013</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2401])]"/>
		</record>
		<record model="account.account" id="a2408">
			<field name="name">Plus-values actées</field>
			<field name="code">2408</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a240])]"/>
		</record>
		<record model="account.account" id="a24080">
			<field name="name">Plus-values actées sur mobilier</field>
			<field name="code">24080</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2408])]"/>
		</record>
		<record model="account.account" id="a24081">
			<field name="name">Plus-values actées sur matériel de bureau et service social</field>
			<field name="code">24081</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2408])]"/>
		</record>
		<record model="account.account" id="a2409">
			<field name="name">Amortissements</field>
			<field name="code">2409</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a240])]"/>
		</record>
		<record model="account.account" id="a24090">
			<field name="name">Amortissements sur mobilier</field>
			<field name="code">24090</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2409])]"/>
		</record>
		<record model="account.account" id="a24091">
			<field name="name">Amortissements sur matériel de bureau et service social</field>
			<field name="code">24091</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2409])]"/>
		</record>
		<record model="account.account" id="a241">
			<field name="name">Matériel roulant</field>
			<field name="code">241</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a24])]"/>
		</record>
		<record model="account.account" id="a2410">
			<field name="name">Matériel automobile</field>
			<field name="code">2410</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a24100">
			<field name="name">Voitures</field>
			<field name="code">24100</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2410])]"/>
		</record>
		<record model="account.account" id="a24105">
			<field name="name">Camions</field>
			<field name="code">24105</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2410])]"/>
		</record>
		<record model="account.account" id="a2411">
			<field name="name">Matériel ferroviaire</field>
			<field name="code">2411</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a2412">
			<field name="name">Matériel fluvial</field>
			<field name="code">2412</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a2413">
			<field name="name">Matériel naval</field>
			<field name="code">2413</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a2414">
			<field name="name">Matériel aérien</field>
			<field name="code">2414</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a2418">
			<field name="name">Plus-values sur matériel roulant</field>
			<field name="code">2418</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a24180">
			<field name="name">Plus-values sur matériel automobile</field>
			<field name="code">24180</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2418])]"/>
		</record>
		<record model="account.account" id="a24181">
			<field name="name">Idem sur matériel ferroviaire</field>
			<field name="code">24181</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2418])]"/>
		</record>
		<record model="account.account" id="a24182">
			<field name="name">Idem sur matériel fluvial</field>
			<field name="code">24182</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2418])]"/>
		</record>
		<record model="account.account" id="a24183">
			<field name="name">Idem sur matériel naval</field>
			<field name="code">24183</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2418])]"/>
		</record>
		<record model="account.account" id="a24184">
			<field name="name">Idem sur matériel aérien</field>
			<field name="code">24184</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2418])]"/>
		</record>
		<record model="account.account" id="a2419">
			<field name="name">Amortissements sur matériel roulant</field>
			<field name="code">2419</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a241])]"/>
		</record>
		<record model="account.account" id="a24190">
			<field name="name">Amortissements sur matériel automobile</field>
			<field name="code">24190</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2419])]"/>
		</record>
		<record model="account.account" id="a24191">
			<field name="name">Idem sur matériel ferroviaire</field>
			<field name="code">24191</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2419])]"/>
		</record>
		<record model="account.account" id="a24192">
			<field name="name">Idem sur matériel fluvial</field>
			<field name="code">24192</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2419])]"/>
		</record>
		<record model="account.account" id="a24193">
			<field name="name">Idem sur matériel naval</field>
			<field name="code">24193</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2419])]"/>
		</record>
		<record model="account.account" id="a24194">
			<field name="name">Idem sur matériel aérien</field>
			<field name="code">24194</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2419])]"/>
		</record>
		<record model="account.account" id="a25">
			<field name="name">IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES</field>
			<field name="code">25</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a250">
			<field name="name">Terrains et constructions</field>
			<field name="code">250</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a25])]"/>
		</record>
		<record model="account.account" id="a2500">
			<field name="name">Terrains</field>
			<field name="code">2500</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a250])]"/>
		</record>
		<record model="account.account" id="a2501">
			<field name="name">Constructions</field>
			<field name="code">2501</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a250])]"/>
		</record>
		<record model="account.account" id="a2508">
			<field name="name">Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions</field>
			<field name="code">2508</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a250])]"/>
		</record>
		<record model="account.account" id="a2509">
			<field name="name">Amortissements et réductions de valeur sur terrains et constructions en leasing</field>
			<field name="code">2509</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a250])]"/>
		</record>
		<record model="account.account" id="a251">
			<field name="name">Installations, machines et outillage</field>
			<field name="code">251</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a25])]"/>
		</record>
		<record model="account.account" id="a2510">
			<field name="name">Installations</field>
			<field name="code">2510</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a251])]"/>
		</record>
		<record model="account.account" id="a2511">
			<field name="name">Machines</field>
			<field name="code">2511</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a251])]"/>
		</record>
		<record model="account.account" id="a2512">
			<field name="name">Outillage</field>
			<field name="code">2512</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a251])]"/>
		</record>
		<record model="account.account" id="a2518">
			<field name="name">Plus-values actées sur installations, machines et outillage pris en leasing</field>
			<field name="code">2518</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a251])]"/>
		</record>
		<record model="account.account" id="a2519">
			<field name="name">Amortissements sur installations, machines et outillage pris en leasing</field>
			<field name="code">2519</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a251])]"/>
		</record>
		<record model="account.account" id="a252">
			<field name="name">Mobilier et matériel roulant</field>
			<field name="code">252</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a25])]"/>
		</record>
		<record model="account.account" id="a2520">
			<field name="name">Mobilier</field>
			<field name="code">2520</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a252])]"/>
		</record>
		<record model="account.account" id="a2521">
			<field name="name">Matériel roulant</field>
			<field name="code">2521</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a252])]"/>
		</record>
		<record model="account.account" id="a2528">
			<field name="name">Plus-values actées sur mobilier et matériel roulant en leasing</field>
			<field name="code">2528</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a252])]"/>
		</record>
		<record model="account.account" id="a2529">
			<field name="name">Amortissements sur mobilier et matériel roulant en leasing</field>
			<field name="code">2529</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a252])]"/>
		</record>
		<record model="account.account" id="a26">
			<field name="name">AUTRES IMMOBILISATIONS CORPORELLES</field>
			<field name="code">26</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a260">
			<field name="name">Frais d'aménagements de locaux pris en location</field>
			<field name="code">260</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a261">
			<field name="name">Maison d'habitation</field>
			<field name="code">261</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a262">
			<field name="name">Réserve immobilière</field>
			<field name="code">262</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a263">
			<field name="name">Matériel d'emballage</field>
			<field name="code">263</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a264">
			<field name="name">Emballages récupérables</field>
			<field name="code">264</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a268">
			<field name="name">Plus-values actées sur autres immobilisations corporelles</field>
			<field name="code">268</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a269">
			<field name="name">Amortissements sur autres immobilisations corporelles</field>
			<field name="code">269</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a26])]"/>
		</record>
		<record model="account.account" id="a2690">
			<field name="name">Amortissements sur frais d'aménagement des locaux pris en location</field>
			<field name="code">2690</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a269])]"/>
		</record>
		<record model="account.account" id="a2691">
			<field name="name">Amortissements sur maison d'habitation</field>
			<field name="code">2691</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a269])]"/>
		</record>
		<record model="account.account" id="a2692">
			<field name="name">Amortissements sur réserve immobilière</field>
			<field name="code">2692</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a269])]"/>
		</record>
		<record model="account.account" id="a2693">
			<field name="name">Amortissements sur matériel d'emballage</field>
			<field name="code">2693</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a269])]"/>
		</record>
		<record model="account.account" id="a2694">
			<field name="name">Amortissements sur emballages récupérables</field>
			<field name="code">2694</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a269])]"/>
		</record>
		<record model="account.account" id="a27">
			<field name="name">IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES</field>
			<field name="code">27</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a270">
			<field name="name">Immobilisations en cours</field>
			<field name="code">270</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a27])]"/>
		</record>
		<record model="account.account" id="a2700">
			<field name="name">Constructions</field>
			<field name="code">2700</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a270])]"/>
		</record>
		<record model="account.account" id="a2701">
			<field name="name">Installations, machines et outillage</field>
			<field name="code">2701</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a270])]"/>
		</record>
		<record model="account.account" id="a2702">
			<field name="name">Mobilier et matériel roulant</field>
			<field name="code">2702</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a270])]"/>
		</record>
		<record model="account.account" id="a2703">
			<field name="name">Autres immobilisations corporelles</field>
			<field name="code">2703</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a270])]"/>
		</record>
		<record model="account.account" id="a271">
			<field name="name">Avances et acomptes versés sur immobilisations en cours</field>
			<field name="code">271</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a27])]"/>
		</record>
		<record model="account.account" id="a28">
			<field name="name">IMMOBILISATIONS FINANCIERES</field>
			<field name="code">28</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a280">
			<field name="name">Participations dans des entreprises liées</field>
			<field name="code">280</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2800">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">2800</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a280])]"/>
		</record>
		<record model="account.account" id="a2801">
			<field name="name">Montants non appelés</field>
			<field name="code">2801</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a280])]"/>
		</record>
		<record model="account.account" id="a2808">
			<field name="name">Plus-values actées</field>
			<field name="code">2808</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a280])]"/>
		</record>
		<record model="account.account" id="a2809">
			<field name="name">Réductions de valeurs actées</field>
			<field name="code">2809</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a280])]"/>
		</record>
		<record model="account.account" id="a281">
			<field name="name">Créances sur des entreprises liées</field>
			<field name="code">281</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2810">
			<field name="name">Créances en compte</field>
			<field name="code">2810</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a281])]"/>
		</record>
		<record model="account.account" id="a2811">
			<field name="name">Effets à recevoir</field>
			<field name="code">2811</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a281])]"/>
		</record>
		<record model="account.account" id="a2812">
			<field name="name">Titres à revenu fixes</field>
			<field name="code">2812</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a281])]"/>
		</record>
		<record model="account.account" id="a2817">
			<field name="name">Créances douteuses</field>
			<field name="code">2817</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a281])]"/>
		</record>
		<record model="account.account" id="a2819">
			<field name="name">Réductions de valeurs actées</field>
			<field name="code">2819</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a281])]"/>
		</record>
		<record model="account.account" id="a282">
			<field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">282</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2820">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">2820</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a282])]"/>
		</record>
		<record model="account.account" id="a2821">
			<field name="name">Montants non appelés</field>
			<field name="code">2821</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a282])]"/>
		</record>
		<record model="account.account" id="a2828">
			<field name="name">Plus-values actées</field>
			<field name="code">2828</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a282])]"/>
		</record>
		<record model="account.account" id="a2829">
			<field name="name">Réductions de valeurs actées</field>
			<field name="code">2829</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a282])]"/>
		</record>
		<record model="account.account" id="a283">
			<field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">283</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2830">
			<field name="name">Créances en compte</field>
			<field name="code">2830</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a283])]"/>
		</record>
		<record model="account.account" id="a2831">
			<field name="name">Effets à recevoir</field>
			<field name="code">2831</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a283])]"/>
		</record>
		<record model="account.account" id="a2832">
			<field name="name">Titres à revenu fixe</field>
			<field name="code">2832</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a283])]"/>
		</record>
		<record model="account.account" id="a2837">
			<field name="name">Créances douteuses</field>
			<field name="code">2837</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a283])]"/>
		</record>
		<record model="account.account" id="a2839">
			<field name="name">Réductions de valeurs actées</field>
			<field name="code">2839</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a283])]"/>
		</record>
		<record model="account.account" id="a284">
			<field name="name">Autres actions et parts</field>
			<field name="code">284</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2840">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">2840</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a284])]"/>
		</record>
		<record model="account.account" id="a2841">
			<field name="name">Montants non appelés</field>
			<field name="code">2841</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a284])]"/>
		</record>
		<record model="account.account" id="a2848">
			<field name="name">Plus-values actées</field>
			<field name="code">2848</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a284])]"/>
		</record>
		<record model="account.account" id="a2849">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">2849</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a284])]"/>
		</record>
		<record model="account.account" id="a285">
			<field name="name">Autres créances</field>
			<field name="code">285</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2850">
			<field name="name">Créances en compte</field>
			<field name="code">2850</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a285])]"/>
		</record>
		<record model="account.account" id="a2851">
			<field name="name">Effets à recevoir</field>
			<field name="code">2851</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a285])]"/>
		</record>
		<record model="account.account" id="a2852">
			<field name="name">Titres à revenu fixe</field>
			<field name="code">2852</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a285])]"/>
		</record>
		<record model="account.account" id="a2857">
			<field name="name">Créances douteuses</field>
			<field name="code">2857</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a285])]"/>
		</record>
		<record model="account.account" id="a2859">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">2859</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a285])]"/>
		</record>
		<record model="account.account" id="a288">
			<field name="name">Cautionnements versés en numéraires</field>
			<field name="code">288</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a28])]"/>
		</record>
		<record model="account.account" id="a2880">
			<field name="name">Téléphone, télefax, télex</field>
			<field name="code">2880</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a288])]"/>
		</record>
		<record model="account.account" id="a2881">
			<field name="name">Gaz</field>
			<field name="code">2881</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a288])]"/>
		</record>
		<record model="account.account" id="a2882">
			<field name="name">Eau</field>
			<field name="code">2882</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a288])]"/>
		</record>
		<record model="account.account" id="a2883">
			<field name="name">Electricité</field>
			<field name="code">2883</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a288])]"/>
		</record>
		<record model="account.account" id="a2887">
			<field name="name">Autres cautionnements versés en numéraires</field>
			<field name="code">2887</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a288])]"/>
		</record>
		<record model="account.account" id="a29">
			<field name="name">CREANCES A PLUS D'UN AN</field>
			<field name="code">29</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2])]"/>
		</record>
		<record model="account.account" id="a290">
			<field name="name">Créances commerciales</field>
			<field name="code">290</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a29])]"/>
		</record>
		<record model="account.account" id="a2900">
			<field name="name">Clients</field>
			<field name="code">2900</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a29000">
			<field name="name">Créances en compte sur entreprises liées</field>
			<field name="code">29000</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a29001">
			<field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">29001</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a29002">
			<field name="name">Sur clients Belgique</field>
			<field name="code">29002</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a29003">
			<field name="name">Sur clients C.E.E.</field>
			<field name="code">29003</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a29004">
			<field name="name">Sur clients exportation hors C.E.E.</field>
			<field name="code">29004</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a29005">
			<field name="name">Créances sur les coparticipants</field>
			<field name="code">29005</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2900])]"/>
		</record>
		<record model="account.account" id="a2901">
			<field name="name">Effets à recevoir</field>
			<field name="code">2901</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a29010">
			<field name="name">Sur entreprises liées</field>
			<field name="code">29010</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2901])]"/>
		</record>
		<record model="account.account" id="a29011">
			<field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">29011</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2901])]"/>
		</record>
		<record model="account.account" id="a29012">
			<field name="name">Sur clients Belgique</field>
			<field name="code">29012</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2901])]"/>
		</record>
		<record model="account.account" id="a29013">
			<field name="name">Sur clients C.E.E.</field>
			<field name="code">29013</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2901])]"/>
		</record>
		<record model="account.account" id="a29014">
			<field name="name">Sur clients exportation hors C.E.E.</field>
			<field name="code">29014</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2901])]"/>
		</record>
		<record model="account.account" id="a2905">
			<field name="name">Retenues sur garanties</field>
			<field name="code">2905</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a2906">
			<field name="name">Acomptes versés</field>
			<field name="code">2906</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a2907">
			<field name="name">Créances douteuses</field>
			<field name="code">2907</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a2909">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">2909</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a290])]"/>
		</record>
		<record model="account.account" id="a291">
			<field name="name">Autres créances</field>
			<field name="code">291</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a29])]"/>
		</record>
		<record model="account.account" id="a2910">
			<field name="name">Créances en compte</field>
			<field name="code">2910</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a291])]"/>
		</record>
		<record model="account.account" id="a29100">
			<field name="name">Créances entreprises liées</field>
			<field name="code">29100</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2910])]"/>
		</record>
		<record model="account.account" id="a29101">
			<field name="name">Créances entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">29101</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2910])]"/>
		</record>
		<record model="account.account" id="a29102">
			<field name="name">Créances autres débiteurs</field>
			<field name="code">29102</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2910])]"/>
		</record>
		<record model="account.account" id="a2911">
			<field name="name">Effets à recevoir</field>
			<field name="code">2911</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a291])]"/>
		</record>
		<record model="account.account" id="a29110">
			<field name="name">Sur entreprises liées</field>
			<field name="code">29110</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2911])]"/>
		</record>
		<record model="account.account" id="a29111">
			<field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">29111</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2911])]"/>
		</record>
		<record model="account.account" id="a29112">
			<field name="name">Sur autres débiteurs</field>
			<field name="code">29112</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a2911])]"/>
		</record>
		<record model="account.account" id="a2912">
			<field name="name">Créances résultant de la cession d'immobilisations données en leasing</field>
			<field name="code">2912</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a291])]"/>
		</record>
		<record model="account.account" id="a2917">
			<field name="name">Créances douteuses</field>
			<field name="code">2917</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a291])]"/>
		</record>
		<record model="account.account" id="a2919">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">2919</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a291])]"/>
		</record>
		<record model="account.account" id="a3">
			<field name="name">CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION</field>
			<field name="code">3</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a30">
			<field name="name">APPROVISIONNEMENTS - MATIERES PREMIERES</field>
			<field name="code">30</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a300">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">300</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a30])]"/>
		</record>
		<record model="account.account" id="a309">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">309</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a30])]"/>
		</record>
		<record model="account.account" id="a31">
			<field name="name">APPROVISIONNEMENTS ET FOURNITURES</field>
			<field name="code">31</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a310">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">310</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a31])]"/>
		</record>
		<record model="account.account" id="a3100">
			<field name="name">Matières d'approvisionnement</field>
			<field name="code">3100</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3101">
			<field name="name">Energie, charbon, coke, Mazout, essence, propane</field>
			<field name="code">3101</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3102">
			<field name="name">Produits d'entretien</field>
			<field name="code">3102</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3103">
			<field name="name">Fournitures diverses et petit outillage</field>
			<field name="code">3103</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3104">
			<field name="name">Imprimés et fournitures de bureau</field>
			<field name="code">3104</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3105">
			<field name="name">Fournitures de services sociaux</field>
			<field name="code">3105</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a3106">
			<field name="name">Emballages commerciaux</field>
			<field name="code">3106</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a310])]"/>
		</record>
		<record model="account.account" id="a31060">
			<field name="name">Emballages perdus</field>
			<field name="code">31060</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3106])]"/>
		</record>
		<record model="account.account" id="a31061">
			<field name="name">Emballages récupérables</field>
			<field name="code">31061</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3106])]"/>
		</record>
		<record model="account.account" id="a319">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">319</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a31])]"/>
		</record>
		<record model="account.account" id="a32">
			<field name="name">EN COURS DE FABRICATION</field>
			<field name="code">32</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a320">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">320</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a32])]"/>
		</record>
		<record model="account.account" id="a3200">
			<field name="name">Produits semi-ouvrés</field>
			<field name="code">3200</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a3201">
			<field name="name">Produits en cours de fabrication</field>
			<field name="code">3201</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a3202">
			<field name="name">Travaux en cours</field>
			<field name="code">3202</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a3205">
			<field name="name">Déchets</field>
			<field name="code">3205</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a3206">
			<field name="name">Rebuts</field>
			<field name="code">3206</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a3209">
			<field name="name">Travaux en association momentanée</field>
			<field name="code">3209</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a320])]"/>
		</record>
		<record model="account.account" id="a329">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">329</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a32])]"/>
		</record>
		<record model="account.account" id="a33">
			<field name="name">PRODUITS FINIS</field>
			<field name="code">33</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a330">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">330</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a33])]"/>
		</record>
		<record model="account.account" id="a3300">
			<field name="name">Produits finis</field>
			<field name="code">3300</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a330])]"/>
		</record>
		<record model="account.account" id="a339">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">339</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a33])]"/>
		</record>
		<record model="account.account" id="a34">
			<field name="name">MARCHANDISES</field>
			<field name="code">34</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a340">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">340</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a34])]"/>
		</record>
		<record model="account.account" id="a3400">
			<field name="name">Groupe A</field>
			<field name="code">3400</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a340])]"/>
		</record>
		<record model="account.account" id="a3401">
			<field name="name">Groupe B</field>
			<field name="code">3401</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a340])]"/>
		</record>
		<record model="account.account" id="a349">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">349</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a34])]"/>
		</record>
		<record model="account.account" id="a35">
			<field name="name">IMMEUBLES DESTINES A LA VENTE</field>
			<field name="code">35</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a350">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">350</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a35])]"/>
		</record>
		<record model="account.account" id="a3500">
			<field name="name">Immeuble A</field>
			<field name="code">3500</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a350])]"/>
		</record>
		<record model="account.account" id="a3501">
			<field name="name">Immeuble B</field>
			<field name="code">3501</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a350])]"/>
		</record>
		<record model="account.account" id="a351">
			<field name="name">Immeubles construits en vue de leur revente</field>
			<field name="code">351</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a35])]"/>
		</record>
		<record model="account.account" id="a3510">
			<field name="name">Immeuble A</field>
			<field name="code">3510</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a351])]"/>
		</record>
		<record model="account.account" id="a3511">
			<field name="name">Immeuble B</field>
			<field name="code">3511</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a351])]"/>
		</record>
		<record model="account.account" id="a359">
			<field name="name">Réductions de valeurs actées</field>
			<field name="code">359</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a35])]"/>
		</record>
		<record model="account.account" id="a36">
			<field name="name">ACOMPTES VERSES SUR ACHATS POUR STOCKS</field>
			<field name="code">36</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a360">
			<field name="name">Acomptes versés</field>
			<field name="code">360</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a36])]"/>
		</record>
		<record model="account.account" id="a369">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">369</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a36])]"/>
		</record>
		<record model="account.account" id="a37">
			<field name="name">COMMANDES EN COURS D'EXECUTION</field>
			<field name="code">37</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a3])]"/>
		</record>
		<record model="account.account" id="a370">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">370</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a37])]"/>
		</record>
		<record model="account.account" id="a371">
			<field name="name">Bénéfice pris en compte</field>
			<field name="code">371</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a37])]"/>
		</record>
		<record model="account.account" id="a379">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">379</field>
			<field name="type">asset</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a37])]"/>
		</record>
		<record model="account.account" id="a4">
			<field name="name">CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS</field>
			<field name="code">4</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
        <record model="account.account" id="a40">
			<field name="name">CREANCES COMMERCIALES</field>
			<field name="code">40</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a400">
			<field name="name">Clients</field>
			<field name="code">400</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a4007">
			<field name="name">Rabais, remises, ristournes à accorder et autres notes de crédit à établir</field>
			<field name="code">4007</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a400])]"/>
		</record>
		<record model="account.account" id="a4008">
			<field name="name">Créances résultant de livraisons de biens</field>
			<field name="code">4008</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a400])]"/>
		</record>
		<record model="account.account" id="a401">
			<field name="name">Effets à recevoir</field>
			<field name="code">401</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="account.a_recv">
			<field name="name">Effets à recevoir</field>
			<field name="code">4010</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a401])]"/>
		</record>
		<record model="account.account" id="a4013">
			<field name="name">Effets à l'encaissement</field>
			<field name="code">4013</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a401])]"/>
		</record>
		<record model="account.account" id="a4015">
			<field name="name">Effets à l'escompte</field>
			<field name="code">4015</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a401])]"/>
		</record>
		<record model="account.account" id="a402">
			<field name="name">Clients, créances courantes, entreprises apparentées, administrateurs et gérants</field>
			<field name="code">402</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a4020">
			<field name="name">Entreprises liées</field>
			<field name="code">4020</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a402])]"/>
		</record>
		<record model="account.account" id="a4021">
			<field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">4021</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a402])]"/>
		</record>
		<record model="account.account" id="a4022">
			<field name="name">Administrateurs et gérants d'entreprise</field>
			<field name="code">4022</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a402])]"/>
		</record>
		<record model="account.account" id="a403">
			<field name="name">Effets à recevoir sur entreprises apparentées et administrateurs et gérants</field>
			<field name="code">403</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a4030">
			<field name="name">Entreprises liées</field>
			<field name="code">4030</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a403])]"/>
		</record>
		<record model="account.account" id="a4031">
			<field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">4031</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a403])]"/>
		</record>
		<record model="account.account" id="a4032">
			<field name="name">Administrateurs et gérants de l'entreprise</field>
			<field name="code">4032</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a403])]"/>
		</record>
		<record model="account.account" id="a404">
			<field name="name">Produits à recevoir</field>
			<field name="code">404</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a405">
			<field name="name">Clients : retenues sur garanties</field>
			<field name="code">405</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a406">
			<field name="name">Acomptes versés</field>
			<field name="code">406</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a407">
			<field name="name">Créances douteuses</field>
			<field name="code">407</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a408">
			<field name="name">Compensation clients</field>
			<field name="code">408</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a409">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">409</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a40])]"/>
		</record>
		<record model="account.account" id="a41">
			<field name="name">AUTRES CREANCES</field>
			<field name="code">41</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a410">
			<field name="name">Capital appelé, non versé</field>
			<field name="code">410</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a4100">
			<field name="name">Appels de fonds</field>
			<field name="code">4100</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a410])]"/>
		</record>
		<record model="account.account" id="a4101">
			<field name="name">Actionnaires défaillants</field>
			<field name="code">4101</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a410])]"/>
		</record>
		<record model="account.account" id="a411">
			<field name="name">T.V.A. à récupérer</field>
			<field name="code">411</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a4110">
			<field name="name">T.V.A. due</field>
			<field name="code">4110</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a411])]"/>
		</record>
		<record model="account.account" id="vat_refund0">
			<field name="name">T.V.A. due 0%</field>
			<field name="code">411000</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4110])]"/>
		</record>
		<record model="account.account" id="vat_refund06">
			<field name="name">T.V.A. due 6%</field>
			<field name="code">4110001</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4110])]"/>
		</record>
		<record model="account.account" id="vat_refund12">
			<field name="name">T.V.A. due 12%</field>
			<field name="code">4110002</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4110])]"/>
		</record>
		<record model="account.account" id="vat_refund21">
			<field name="name">T.V.A. due 21%</field>
			<field name="code">4110003</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4110])]"/>
		</record>
		<record model="account.account" id="a4111">
			<field name="name">T.V.A. déductible</field>
			<field name="code">4111</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a411])]"/>
		</record>
		<record model="account.account" id="a4112">
			<field name="name">Compte courant administration T.V.A.</field>
			<field name="code">4112</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a411])]"/>
		</record>
		<record model="account.account" id="a4118">
			<field name="name">Taxe d'égalisation due</field>
			<field name="code">4118</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a411])]"/>
		</record>
		<record model="account.account" id="a412">
			<field name="name">Impôts et versements fiscaux à récupérer</field>
			<field name="code">412</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a4120">
			<field name="name">à 4124 Impôts belges sur le résultat</field>
			<field name="code">4120</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a412])]"/>
		</record>
		<record model="account.account" id="a4125">
			<field name="name">à 4127 Autres impôts belges</field>
			<field name="code">4125</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a412])]"/>
		</record>
		<record model="account.account" id="a4128">
			<field name="name">Impôts étrangers</field>
			<field name="code">4128</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a412])]"/>
		</record>
		<record model="account.account" id="a414">
			<field name="name">Produits à recevoir</field>
			<field name="code">414</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a416">
			<field name="name">Créances diverses</field>
			<field name="code">416</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a4160">
			<field name="name">Associés</field>
			<field name="code">4160</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4161">
			<field name="name">Avances et prêts au personnel</field>
			<field name="code">4161</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4162">
			<field name="name">Compte courant des associés en S.P.R.L.</field>
			<field name="code">4162</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4163">
			<field name="name">Compte courant des administrateurs et gérants</field>
			<field name="code">4163</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4164">
			<field name="name">Créances sur sociétés apparentées</field>
			<field name="code">4164</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4166">
			<field name="name">Emballages et matériel à rendre</field>
			<field name="code">4166</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a4167">
			<field name="name">Etat et établissements publics</field>
			<field name="code">4167</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a41670">
			<field name="name">Subsides à recevoir</field>
			<field name="code">41670</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4167])]"/>
		</record>
		<record model="account.account" id="a41671">
			<field name="name">Autres créances</field>
			<field name="code">41671</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4167])]"/>
		</record>
		<record model="account.account" id="a4168">
			<field name="name">Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus</field>
			<field name="code">4168</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a416])]"/>
		</record>
		<record model="account.account" id="a417">
			<field name="name">Créances douteuses</field>
			<field name="code">417</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a418">
			<field name="name">Cautionnements versés en numéraires</field>
			<field name="code">418</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a419">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">419</field>
			<field name="type">receivable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a41])]"/>
		</record>
		<record model="account.account" id="a42">
			<field name="name">DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE</field>
			<field name="code">42</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a420">
			<field name="name">Emprunts subordonnés</field>
			<field name="code">420</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4200">
			<field name="name">Convertibles</field>
			<field name="code">4200</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a420])]"/>
		</record>
		<record model="account.account" id="a4201">
			<field name="name">Non convertibles</field>
			<field name="code">4201</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a420])]"/>
		</record>
		<record model="account.account" id="a421">
			<field name="name">Emprunts obligataires non subordonnés</field>
			<field name="code">421</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4210">
			<field name="name">Convertibles</field>
			<field name="code">4210</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a421])]"/>
		</record>
		<record model="account.account" id="a4211">
			<field name="name">Non convertibles</field>
			<field name="code">4211</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a421])]"/>
		</record>
		<record model="account.account" id="a422">
			<field name="name">Dettes de location-financement et assimilées</field>
			<field name="code">422</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4220">
			<field name="name">Financement de biens immobiliers</field>
			<field name="code">4220</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a422])]"/>
		</record>
		<record model="account.account" id="a4221">
			<field name="name">Financement de biens mobiliers</field>
			<field name="code">4221</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a422])]"/>
		</record>
		<record model="account.account" id="a423">
			<field name="name">Etablissements de crédit</field>
			<field name="code">423</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4230">
			<field name="name">Dettes en compte</field>
			<field name="code">4230</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a423])]"/>
		</record>
		<record model="account.account" id="a4231">
			<field name="name">Promesses</field>
			<field name="code">4231</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a423])]"/>
		</record>
		<record model="account.account" id="a4232">
			<field name="name">Crédits d'acceptation</field>
			<field name="code">4232</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a423])]"/>
		</record>
		<record model="account.account" id="a424">
			<field name="name">Autres emprunts</field>
			<field name="code">424</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a425">
			<field name="name">Dettes commerciales</field>
			<field name="code">425</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4250">
			<field name="name">Fournisseurs</field>
			<field name="code">4250</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a425])]"/>
		</record>
		<record model="account.account" id="a4251">
			<field name="name">Effets à payer</field>
			<field name="code">4251</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a425])]"/>
		</record>
		<record model="account.account" id="a426">
			<field name="name">Cautionnements reçus en numéraires</field>
			<field name="code">426</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a429">
			<field name="name">Dettes diverses</field>
			<field name="code">429</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a42])]"/>
		</record>
		<record model="account.account" id="a4290">
			<field name="name">Entreprises liées</field>
			<field name="code">4290</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a429])]"/>
		</record>
		<record model="account.account" id="a4291">
			<field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">4291</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a429])]"/>
		</record>
		<record model="account.account" id="a4292">
			<field name="name">Administrateurs, gérants, associés</field>
			<field name="code">4292</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a429])]"/>
		</record>
		<record model="account.account" id="a4299">
			<field name="name">Autres dettes</field>
			<field name="code">4299</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a429])]"/>
		</record>
		<record model="account.account" id="a43">
			<field name="name">DETTES FINANCIERES</field>
			<field name="code">43</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a430">
			<field name="name">Etablissements de crédit. Emprunts en compte à terme fixe</field>
			<field name="code">430</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a43])]"/>
		</record>
		<record model="account.account" id="a431">
			<field name="name">Etablissements de crédit. Promesses</field>
			<field name="code">431</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a43])]"/>
		</record>
		<record model="account.account" id="a432">
			<field name="name">Etablissements de crédit. Crédits d'acceptation</field>
			<field name="code">432</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a43])]"/>
		</record>
		<record model="account.account" id="a433">
			<field name="name">Etablissements de crédit. Dettes en compte courant</field>
			<field name="code">433</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a43])]"/>
		</record>
		<record model="account.account" id="a439">
			<field name="name">Autres emprunts</field>
			<field name="code">439</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a43])]"/>
		</record>
		<record model="account.account" id="a44">
			<field name="name">DETTES COMMERCIALES</field>
			<field name="code">44</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
        <record model="account.account" id="a440">
			<field name="name">Fournisseurs</field>
			<field name="code">440</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a44])]"/>
		</record>
		<record model="account.account" id="a4400">
			<field name="name">Entreprises apparentées</field>
			<field name="code">4400</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a440])]"/>
		</record>
		<record model="account.account" id="account.a_pay">
			<field name="name">Entreprises liées</field>
			<field name="code">44000</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4400])]"/>
		</record>
		<record model="account.account" id="a44001">
			<field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">44001</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4400])]"/>
		</record>
		<record model="account.account" id="a4401">
			<field name="name">Fournisseurs ordinaires</field>
			<field name="code">4401</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a440])]"/>
		</record>
		<record model="account.account" id="a44010">
			<field name="name">Fournisseurs belges</field>
			<field name="code">44010</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4401])]"/>
		</record>
		<record model="account.account" id="a44011">
			<field name="name">Fournisseurs CEE</field>
			<field name="code">44011</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4401])]"/>
		</record>
		<record model="account.account" id="a44012">
			<field name="name">Fournisseurs importation</field>
			<field name="code">44012</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4401])]"/>
		</record>
		<record model="account.account" id="a4402">
			<field name="name">Dettes envers les coparticipants</field>
			<field name="code">4402</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a440])]"/>
		</record>
		<record model="account.account" id="a4403">
			<field name="name">Fournisseurs - retenues de garanties</field>
			<field name="code">4403</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a440])]"/>
		</record>
		<record model="account.account" id="a441">
			<field name="name">Effets à payer</field>
			<field name="code">441</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a44])]"/>
		</record>
		<record model="account.account" id="a4410">
			<field name="name">Entreprises apparentées</field>
			<field name="code">4410</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a441])]"/>
		</record>
		<record model="account.account" id="a44100">
			<field name="name">Entreprises liées</field>
			<field name="code">44100</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4410])]"/>
		</record>
		<record model="account.account" id="a44101">
			<field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
			<field name="code">44101</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4410])]"/>
		</record>
		<record model="account.account" id="a4411">
			<field name="name">Fournisseurs ordinaires</field>
			<field name="code">4411</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a441])]"/>
		</record>
		<record model="account.account" id="a44110">
			<field name="name">Fournisseurs belges</field>
			<field name="code">44110</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4411])]"/>
		</record>
		<record model="account.account" id="a44111">
			<field name="name">Fournisseurs CEE</field>
			<field name="code">44111</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4411])]"/>
		</record>
		<record model="account.account" id="a44112">
			<field name="name">Fournisseurs importation</field>
			<field name="code">44112</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4411])]"/>
		</record>
		<record model="account.account" id="a444">
			<field name="name">Factures à recevoir</field>
			<field name="code">444</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a44])]"/>
		</record>
		<record model="account.account" id="a446">
			<field name="name">Acomptes reçus</field>
			<field name="code">446</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a44])]"/>
		</record>
		<record model="account.account" id="a448">
			<field name="name">Compensations fournisseurs</field>
			<field name="code">448</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a44])]"/>
		</record>
		<record model="account.account" id="a45">
			<field name="name">DETTES FISCALES, SALARIALES ET SOCIALES</field>
			<field name="code">45</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a450">
			<field name="name">Dettes fiscales estimées</field>
			<field name="code">450</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4501">
			<field name="name">à 4504 Impôts sur le résultat</field>
			<field name="code">4501</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a450])]"/>
		</record>
		<record model="account.account" id="a4505">
			<field name="name">à 4507 Autres impôts en Belgique</field>
			<field name="code">4505</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a450])]"/>
		</record>
		<record model="account.account" id="a4508">
			<field name="name">Impôts à l'étranger</field>
			<field name="code">4508</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a450])]"/>
		</record>
		<record model="account.account" id="a451">
			<field name="name">T.V.A. à payer</field>
			<field name="code">451</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4510">
			<field name="name">T.V.A. due</field>
			<field name="code">4510</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a451])]"/>
		</record>
		<record model="account.account" id="vat_payable0">
			<field name="name">T.V.A. due 0%</field>
			<field name="code">451000</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4510])]"/>
		</record>
		<record model="account.account" id="vat_payable06">
			<field name="name">T.V.A. due 6%</field>
			<field name="code">4510001</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4510])]"/>
		</record>
		<record model="account.account" id="vat_payable12">
			<field name="name">T.V.A. due 12%</field>
			<field name="code">4510002</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4510])]"/>
		</record>
		<record model="account.account" id="vat_payable21">
			<field name="name">T.V.A. due 21%</field>
			<field name="code">4510003</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4510])]"/>
		</record>
		<record model="account.account" id="a4511">
			<field name="name">T.V.A. déductible</field>
			<field name="code">4511</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a451])]"/>
		</record>
		<record model="account.account" id="a4512">
			<field name="name">Compte courant administration T.V.A.</field>
			<field name="code">4512</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a451])]"/>
		</record>
		<record model="account.account" id="a4518">
			<field name="name">Taxe d'égalisation due</field>
			<field name="code">4518</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a451])]"/>
		</record>
		<record model="account.account" id="a452">
			<field name="name">Impôts et taxes à payer</field>
			<field name="code">452</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4520">
			<field name="name">Autres impôts sur le résultat</field>
			<field name="code">4520</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a452])]"/>
		</record>
		<record model="account.account" id="a4525">
			<field name="name">Autres impôts et taxes en Belgique</field>
			<field name="code">4525</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a452])]"/>
		</record>
		<record model="account.account" id="a45250">
			<field name="name">Précompte immobilier</field>
			<field name="code">45250</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4525])]"/>
		</record>
		<record model="account.account" id="a45251">
			<field name="name">Impôts communaux à payer</field>
			<field name="code">45251</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4525])]"/>
		</record>
		<record model="account.account" id="a45252">
			<field name="name">Impôts provinciaux à payer</field>
			<field name="code">45252</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4525])]"/>
		</record>
		<record model="account.account" id="a45253">
			<field name="name">Autres impôts et taxes à payer</field>
			<field name="code">45253</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4525])]"/>
		</record>
		<record model="account.account" id="a4528">
			<field name="name">Impôts et taxes à l'étranger</field>
			<field name="code">4528</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a452])]"/>
		</record>
		<record model="account.account" id="a453">
			<field name="name">Précomptes retenus</field>
			<field name="code">453</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4530">
			<field name="name">Précompte professionnel retenu sur rémunérations</field>
			<field name="code">4530</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a453])]"/>
		</record>
		<record model="account.account" id="a4531">
			<field name="name">Précompte professionnel retenu sur tantièmes</field>
			<field name="code">4531</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a453])]"/>
		</record>
		<record model="account.account" id="a4532">
			<field name="name">Précompte mobilier retenu sur dividendes attribués</field>
			<field name="code">4532</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a453])]"/>
		</record>
		<record model="account.account" id="a4533">
			<field name="name">Précompte mobilier retenu sur intérêts payés</field>
			<field name="code">4533</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a453])]"/>
		</record>
		<record model="account.account" id="a4538">
			<field name="name">Autres précomptes retenus</field>
			<field name="code">4538</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a453])]"/>
		</record>
		<record model="account.account" id="a454">
			<field name="name">Office National de la Sécurité Sociale</field>
			<field name="code">454</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4540">
			<field name="name">Arriérés</field>
			<field name="code">4540</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a454])]"/>
		</record>
		<record model="account.account" id="a4541">
			<field name="name">1er trimestre</field>
			<field name="code">4541</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a454])]"/>
		</record>
		<record model="account.account" id="a4542">
			<field name="name">2ème trimestre</field>
			<field name="code">4542</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a454])]"/>
		</record>
		<record model="account.account" id="a4543">
			<field name="name">3ème trimestre</field>
			<field name="code">4543</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a454])]"/>
		</record>
		<record model="account.account" id="a4544">
			<field name="name">4ème trimestre</field>
			<field name="code">4544</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a454])]"/>
		</record>
		<record model="account.account" id="a455">
			<field name="name">Rémunérations</field>
			<field name="code">455</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4550">
			<field name="name">Administrateurs, gérants et commissaires</field>
			<field name="code">4550</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a455])]"/>
		</record>
		<record model="account.account" id="a4551">
			<field name="name">Direction</field>
			<field name="code">4551</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a455])]"/>
		</record>
		<record model="account.account" id="a4552">
			<field name="name">Employés</field>
			<field name="code">4552</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a455])]"/>
		</record>
		<record model="account.account" id="a4553">
			<field name="name">Ouvriers</field>
			<field name="code">4553</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a455])]"/>
		</record>
		<record model="account.account" id="a456">
			<field name="name">Pécules de vacances</field>
			<field name="code">456</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4560">
			<field name="name">Direction</field>
			<field name="code">4560</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a456])]"/>
		</record>
		<record model="account.account" id="a4561">
			<field name="name">Employés</field>
			<field name="code">4561</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a456])]"/>
		</record>
		<record model="account.account" id="a4562">
			<field name="name">Ouvriers</field>
			<field name="code">4562</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a456])]"/>
		</record>
		<record model="account.account" id="a459">
			<field name="name">Autres dettes sociales</field>
			<field name="code">459</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a45])]"/>
		</record>
		<record model="account.account" id="a4590">
			<field name="name">Provision pour gratifications de fin d'année</field>
			<field name="code">4590</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a4591">
			<field name="name">Départs de personnel</field>
			<field name="code">4591</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a4592">
			<field name="name">Oppositions sur rémunérations</field>
			<field name="code">4592</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a4593">
			<field name="name">Assurances relatives au personnel</field>
			<field name="code">4593</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a45930">
			<field name="name">Assurance loi</field>
			<field name="code">45930</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4593])]"/>
		</record>
		<record model="account.account" id="a45931">
			<field name="name">Assurance salaire garanti </field>
			<field name="code">45931</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4593])]"/>
		</record>
		<record model="account.account" id="a45932">
			<field name="name">Assurance groupe </field>
			<field name="code">45932</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4593])]"/>
		</record>
		<record model="account.account" id="a45933">
			<field name="name">Assurances individuelles</field>
			<field name="code">45933</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4593])]"/>
		</record>
		<record model="account.account" id="a4594">
			<field name="name">Caisse d'assurances sociales pour travailleurs indépendants</field>
			<field name="code">4594</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a4597">
			<field name="name">Dettes et provisions sociales diverses</field>
			<field name="code">4597</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a459])]"/>
		</record>
		<record model="account.account" id="a46">
			<field name="name">ACOMPTES RECUS SUR COMMANDES</field>
			<field name="code">46</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a47">
			<field name="name">DETTES DECOULANT DE L'AFFECTATION DES RESULTATS</field>
			<field name="code">47</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a470">
			<field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
			<field name="code">470</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a47])]"/>
		</record>
		<record model="account.account" id="a471">
			<field name="name">Dividendes de l'exercice</field>
			<field name="code">471</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a47])]"/>
		</record>
		<record model="account.account" id="a472">
			<field name="name">Tantièmes de l'exercice</field>
			<field name="code">472</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a47])]"/>
		</record>
		<record model="account.account" id="a473">
			<field name="name">Autres allocataires</field>
			<field name="code">473</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a47])]"/>
		</record>
		<record model="account.account" id="a48">
			<field name="name">DETTES DIVERSES</field>
			<field name="code">48</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a480">
			<field name="name">Obligations et coupons échus</field>
			<field name="code">480</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a481">
			<field name="name">Actionnaires - capital à rembourser</field>
			<field name="code">481</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a482">
			<field name="name">Participation du personnel à payer</field>
			<field name="code">482</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a483">
			<field name="name">Acomptes reçus d'autres tiers à moins d'un an</field>
			<field name="code">483</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a486">
			<field name="name">Emballages et matériel consignés</field>
			<field name="code">486</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a488">
			<field name="name">Cautionnements reçus en numéraires</field>
			<field name="code">488</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a489">
			<field name="name">Autres dettes diverses</field>
			<field name="code">489</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a48])]"/>
		</record>
		<record model="account.account" id="a49">
			<field name="name">COMPTES DE REGULARISATION ET COMPTES D'ATTENTE</field>
			<field name="code">49</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4])]"/>
		</record>
		<record model="account.account" id="a490">
			<field name="name">Charges à reporter</field>
			<field name="code">490</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a49])]"/>
		</record>
		<record model="account.account" id="a491">
			<field name="name">Produits acquis</field>
			<field name="code">491</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a49])]"/>
		</record>
		<record model="account.account" id="a4910">
			<field name="name">Produits d'exploitation</field>
			<field name="code">4910</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a491])]"/>
		</record>
		<record model="account.account" id="a49100">
			<field name="name">Ristournes, rabais à obtenir</field>
			<field name="code">49100</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4910])]"/>
		</record>
		<record model="account.account" id="a49101">
			<field name="name">Commissions à obtenir</field>
			<field name="code">49101</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4910])]"/>
		</record>
		<record model="account.account" id="a49102">
			<field name="name">Autres produits d'exploitation</field>
			<field name="code">49102</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4910])]"/>
		</record>
		<record model="account.account" id="a4911">
			<field name="name">Produits financiers</field>
			<field name="code">4911</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a491])]"/>
		</record>
		<record model="account.account" id="a49110">
			<field name="name">Intérêts courus et non échus sur prêts et débits</field>
			<field name="code">49110</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4911])]"/>
		</record>
		<record model="account.account" id="a49111">
			<field name="name">Autres produits financiers</field>
			<field name="code">49111</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a4911])]"/>
		</record>
		<record model="account.account" id="a492">
			<field name="name">Charges à imputer</field>
			<field name="code">492</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a49])]"/>
		</record>
		<record model="account.account" id="a493">
			<field name="name">Produits à reporter</field>
			<field name="code">493</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a49])]"/>
		</record>
		<record model="account.account" id="a4930">
			<field name="name">Produits d'exploitation à reporter</field>
			<field name="code">4930</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a493])]"/>
		</record>
		<record model="account.account" id="a4931">
			<field name="name">Produits financiers à reporter</field>
			<field name="code">4931</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a493])]"/>
		</record>
		<record model="account.account" id="a499">
			<field name="name">Comptes d'attente</field>
			<field name="code">499</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a49])]"/>
		</record>
		<record model="account.account" id="a4990">
			<field name="name">Compte d'attente</field>
			<field name="code">4990</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a499])]"/>
		</record>
		<record model="account.account" id="a4991">
			<field name="name">Compte de répartition périodique des charges</field>
			<field name="code">4991</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a499])]"/>
		</record>
		<record model="account.account" id="a4999">
			<field name="name">Transferts d'exercice</field>
			<field name="code">4999</field>
			<field name="type">payable</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a499])]"/>
		</record>
		<record model="account.account" id="a5">
			<field name="name">CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES</field>
			<field name="code">5</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a50">
			<field name="name">ACTIONS PROPRES</field>
			<field name="code">50</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a51">
			<field name="name">ACTIONS ET PARTS</field>
			<field name="code">51</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a510">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">510</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a51])]"/>
		</record>
		<record model="account.account" id="a511">
			<field name="name">Montants non appelés</field>
			<field name="code">511</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a51])]"/>
		</record>
		<record model="account.account" id="a519">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">519</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a51])]"/>
		</record>
		<record model="account.account" id="a52">
			<field name="name">TITRES A REVENUS FIXES</field>
			<field name="code">52</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a520">
			<field name="name">Valeur d'acquisition</field>
			<field name="code">520</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a52])]"/>
		</record>
		<record model="account.account" id="a529">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">529</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a52])]"/>
		</record>
		<record model="account.account" id="a53">
			<field name="name">DEPOTS A TERME</field>
			<field name="code">53</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a530">
			<field name="name">De plus d'un an</field>
			<field name="code">530</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a53])]"/>
		</record>
		<record model="account.account" id="a531">
			<field name="name">De plus d'un mois et à un an au plus</field>
			<field name="code">531</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a53])]"/>
		</record>
		<record model="account.account" id="a532">
			<field name="name">D'un mois au plus</field>
			<field name="code">532</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a53])]"/>
		</record>
		<record model="account.account" id="a539">
			<field name="name">Réductions de valeur actées</field>
			<field name="code">539</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a53])]"/>
		</record>
		<record model="account.account" id="a54">
			<field name="name">VALEURS ECHUES A L'ENCAISSEMENT</field>
			<field name="code">54</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a540">
			<field name="name">Chèques à encaisser</field>
			<field name="code">540</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a54])]"/>
		</record>
		<record model="account.account" id="a541">
			<field name="name">Coupons à encaisser</field>
			<field name="code">541</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a54])]"/>
		</record>
		<record model="account.account" id="a55">
			<field name="name">ETABLISSEMENTS DE CREDIT.</field>
			<field name="code">55</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a550">
			<field name="name">Comptes ouverts auprès des divers établissements</field>
			<field name="code">550</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a55])]"/>
		</record>
		<record model="account.account" id="a56">
			<field name="name">OFFICE DES CHEQUES POSTAUX</field>
			<field name="code">56</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a560">
			<field name="name">Compte courant</field>
			<field name="code">560</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a56])]"/>
		</record>
		<record model="account.account" id="a561">
			<field name="name">Chèques émis</field>
			<field name="code">561</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a56])]"/>
		</record>
        <record model="account.account" id="a57">
			<field name="name">CAISSES</field>
			<field name="code">57</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a570">
			<field name="name">Caisses - espèces</field>
			<field name="code">570</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a57])]"/>
		</record>
		<record model="account.account" id="account.cash">
			<field name="name">Caisse principale</field>
			<field name="code">5700</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a570])]"/>
		</record>
		<record model="account.account" id="a578">
			<field name="name">Caisses - timbres</field>
			<field name="code">578</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a57])]"/>
		</record>
		<record model="account.account" id="a58">
			<field name="name">VIREMENTS INTERNES</field>
			<field name="code">58</field>
			<field name="type">cash</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a5])]"/>
		</record>
		<record model="account.account" id="a6">
			<field name="name">CLASSE 6. - CHARGES</field>
			<field name="code">6</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a60">
			<field name="name">APPROVISIONNEMENTS ET MARCHANDISES</field>
			<field name="code">60</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
        <record model="account.account" id="account.a_expense">
			<field name="name">Achats de matières premières</field>
			<field name="code">600</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a601">
			<field name="name">Achats de fournitures</field>
			<field name="code">601</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a602">
			<field name="name">Achats de services, travaux et études</field>
			<field name="code">602</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a603">
			<field name="name">Sous-traitances générales</field>
			<field name="code">603</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a604">
			<field name="name">Achats de marchandises</field>
			<field name="code">604</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a605">
			<field name="name">Achats d'immeubles destinés à la revente</field>
			<field name="code">605</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a608">
			<field name="name">Remises, ristournes et rabais obtenus sur achats</field>
			<field name="code">608</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a609">
			<field name="name">Variations de stocks</field>
			<field name="code">609</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a60])]"/>
		</record>
		<record model="account.account" id="a6090">
			<field name="name">De matières premières</field>
			<field name="code">6090</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a609])]"/>
		</record>
		<record model="account.account" id="a6091">
			<field name="name">De fournitures</field>
			<field name="code">6091</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a609])]"/>
		</record>
		<record model="account.account" id="a6094">
			<field name="name">De marchandises</field>
			<field name="code">6094</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a609])]"/>
		</record>
		<record model="account.account" id="a6095">
			<field name="name">D'immeubles destinés à la vente</field>
			<field name="code">6095</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a609])]"/>
		</record>
		<record model="account.account" id="a61">
			<field name="name">SERVICES ET BIENS DIVERS</field>
			<field name="code">61</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a610">
			<field name="name">Loyers et charges locatives</field>
			<field name="code">610</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a6100">
			<field name="name">Loyers divers</field>
			<field name="code">6100</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a610])]"/>
		</record>
		<record model="account.account" id="a6101">
			<field name="name">Charges locatives</field>
			<field name="code">6101</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a610])]"/>
		</record>
		<record model="account.account" id="a611">
			<field name="name">Entretien et réparation</field>
			<field name="code">611</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a612">
			<field name="name">Fournitures faites à l'entreprise</field>
			<field name="code">612</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a6120">
			<field name="name">Eau, gaz, électricité, vapeur</field>
			<field name="code">6120</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a612])]"/>
		</record>
		<record model="account.account" id="a61200">
			<field name="name">Eau</field>
			<field name="code">61200</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6120])]"/>
		</record>
		<record model="account.account" id="a61201">
			<field name="name">Gaz</field>
			<field name="code">61201</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6120])]"/>
		</record>
		<record model="account.account" id="a61202">
			<field name="name">Electricité</field>
			<field name="code">61202</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6120])]"/>
		</record>
		<record model="account.account" id="a61203">
			<field name="name">Vapeur</field>
			<field name="code">61203</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6120])]"/>
		</record>
		<record model="account.account" id="a6121">
			<field name="name">Téléphone, télégrammes, télex, téléfax, frais postaux</field>
			<field name="code">6121</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a612])]"/>
		</record>
		<record model="account.account" id="a61210">
			<field name="name">Téléphone</field>
			<field name="code">61210</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6121])]"/>
		</record>
		<record model="account.account" id="a61211">
			<field name="name">Télégrammes</field>
			<field name="code">61211</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6121])]"/>
		</record>
		<record model="account.account" id="a61212">
			<field name="name">Télex et téléfax</field>
			<field name="code">61212</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6121])]"/>
		</record>
		<record model="account.account" id="a61213">
			<field name="name">Frais postaux</field>
			<field name="code">61213</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6121])]"/>
		</record>
		<record model="account.account" id="a6122">
			<field name="name">Livres, bibliothèque</field>
			<field name="code">6122</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a612])]"/>
		</record>
		<record model="account.account" id="a6123">
			<field name="name">Imprimés et fournitures de bureau</field>
			<field name="code">6123</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a612])]"/>
		</record>
		<record model="account.account" id="a613">
			<field name="name">Rétributions de tiers</field>
			<field name="code">613</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a6130">
			<field name="name">Redevances et royalties</field>
			<field name="code">6130</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a613])]"/>
		</record>
		<record model="account.account" id="a61300">
			<field name="name">Redevances pour brevets, licences, marques, accessoires</field>
			<field name="code">61300</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6130])]"/>
		</record>
		<record model="account.account" id="a61301">
			<field name="name">Autres redevances</field>
			<field name="code">61301</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6130])]"/>
		</record>
		<record model="account.account" id="a6131">
			<field name="name">Assurances non relatives au personnel</field>
			<field name="code">6131</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a613])]"/>
		</record>
		<record model="account.account" id="a61310">
			<field name="name">Assurance incendie</field>
			<field name="code">61310</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6131])]"/>
		</record>
		<record model="account.account" id="a61311">
			<field name="name">Assurance vol</field>
			<field name="code">61311</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6131])]"/>
		</record>
		<record model="account.account" id="a61312">
			<field name="name">Assurance autos</field>
			<field name="code">61312</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6131])]"/>
		</record>
		<record model="account.account" id="a61313">
			<field name="name">Assurance crédit</field>
			<field name="code">61313</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6131])]"/>
		</record>
		<record model="account.account" id="a61314">
			<field name="name">Assurances frais généraux</field>
			<field name="code">61314</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6131])]"/>
		</record>
		<record model="account.account" id="a6132">
			<field name="name">Divers</field>
			<field name="code">6132</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a613])]"/>
		</record>
		<record model="account.account" id="a61320">
			<field name="name">Commissions aux tiers</field>
			<field name="code">61320</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a61321">
			<field name="name">Honoraires d'avocats, d'experts, etc ...</field>
			<field name="code">61321</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a61322">
			<field name="name">Cotisations aux groupements professionnels</field>
			<field name="code">61322</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a61323">
			<field name="name">Dons, libéralités, ...</field>
			<field name="code">61323</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a61324">
			<field name="name">Frais de contentieux</field>
			<field name="code">61324</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a61325">
			<field name="name">Publications légales</field>
			<field name="code">61325</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6132])]"/>
		</record>
		<record model="account.account" id="a6133">
			<field name="name">Transports et déplacements</field>
			<field name="code">6133</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a613])]"/>
		</record>
		<record model="account.account" id="a61330">
			<field name="name">Transports de personnel</field>
			<field name="code">61330</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6133])]"/>
		</record>
		<record model="account.account" id="a61331">
			<field name="name">Voyages, déplacements, représentations</field>
			<field name="code">61331</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6133])]"/>
		</record>
		<record model="account.account" id="a6134">
			<field name="name">Personnel intérimaire</field>
			<field name="code">6134</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a613])]"/>
		</record>
		<record model="account.account" id="a614">
			<field name="name">Annonces, publicité, propagande et documentation</field>
			<field name="code">614</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a6140">
			<field name="name">Annonces et insertions</field>
			<field name="code">6140</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6141">
			<field name="name">Catalogues et imprimés</field>
			<field name="code">6141</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6142">
			<field name="name">Echantillons</field>
			<field name="code">6142</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6143">
			<field name="name">Foires et expositions</field>
			<field name="code">6143</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6144">
			<field name="name">Primes</field>
			<field name="code">6144</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6145">
			<field name="name">Cadeaux à la clientèle</field>
			<field name="code">6145</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6146">
			<field name="name">Missions et réceptions</field>
			<field name="code">6146</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a6147">
			<field name="name">Documentation</field>
			<field name="code">6147</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a614])]"/>
		</record>
		<record model="account.account" id="a615">
			<field name="name">Sous-traitants</field>
			<field name="code">615</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a6150">
			<field name="name">Sous-traitants pour activités propres</field>
			<field name="code">6150</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a615])]"/>
		</record>
		<record model="account.account" id="a6151">
			<field name="name">Sous-traitants d'associations momentanées</field>
			<field name="code">6151</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a615])]"/>
		</record>
		<record model="account.account" id="a6152">
			<field name="name">Quote-part bénéficiaire des coparticipants</field>
			<field name="code">6152</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a615])]"/>
		</record>
		<record model="account.account" id="a61700">
			<field name="name">Personnel intérimaire et personnes mises à la disposition  de l'entreprise</field>
			<field name="code">61700</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a61800">
			<field name="name">Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d'un contrat de travail</field>
			<field name="code">61800</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a61])]"/>
		</record>
		<record model="account.account" id="a62">
			<field name="name">REMUNERATIONS, CHARGES SOCIALES ET PENSIONS</field>
			<field name="code">62</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a620">
			<field name="name">Rémunérations et avantages sociaux directs</field>
			<field name="code">620</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a6200">
			<field name="name">Administrateurs ou gérants</field>
			<field name="code">6200</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a620])]"/>
		</record>
		<record model="account.account" id="a6201">
			<field name="name">Personnel de direction</field>
			<field name="code">6201</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a620])]"/>
		</record>
		<record model="account.account" id="a6202">
			<field name="name">Employés</field>
			<field name="code">6202</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a620])]"/>
		</record>
		<record model="account.account" id="a6203">
			<field name="name">Ouvriers</field>
			<field name="code">6203</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a620])]"/>
		</record>
		<record model="account.account" id="a6204">
			<field name="name">Autres membres du personnel</field>
			<field name="code">6204</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a620])]"/>
		</record>
		<record model="account.account" id="a621">
			<field name="name">Cotisations patronales d'assurances sociales</field>
			<field name="code">621</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a6210">
			<field name="name">Sur salaires</field>
			<field name="code">6210</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a621])]"/>
		</record>
		<record model="account.account" id="a6211">
			<field name="name">Sur appointements et commissions</field>
			<field name="code">6211</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a621])]"/>
		</record>
		<record model="account.account" id="a622">
			<field name="name">Primes patronales pour assurances extralégales</field>
			<field name="code">622</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a623">
			<field name="name">Autres frais de personnel</field>
			<field name="code">623</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a6230">
			<field name="name">Assurances du personnel</field>
			<field name="code">6230</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a623])]"/>
		</record>
		<record model="account.account" id="a62300">
			<field name="name">Assurances loi, responsabilité civile, chemin du travail</field>
			<field name="code">62300</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6230])]"/>
		</record>
		<record model="account.account" id="a62301">
			<field name="name">Assurance salaire garanti</field>
			<field name="code">62301</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6230])]"/>
		</record>
		<record model="account.account" id="a62302">
			<field name="name">Assurances individuelles</field>
			<field name="code">62302</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6230])]"/>
		</record>
		<record model="account.account" id="a6231">
			<field name="name">Charges sociales diverses</field>
			<field name="code">6231</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a623])]"/>
		</record>
		<record model="account.account" id="a62310">
			<field name="name">Jours fériés payés</field>
			<field name="code">62310</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6231])]"/>
		</record>
		<record model="account.account" id="a62311">
			<field name="name">Salaire hebdomadaire garanti</field>
			<field name="code">62311</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6231])]"/>
		</record>
		<record model="account.account" id="a62312">
			<field name="name">Allocations familiales complémentaires</field>
			<field name="code">62312</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6231])]"/>
		</record>
		<record model="account.account" id="a6232">
			<field name="name">Charges sociales des administrateurs, gérants et commissaires</field>
			<field name="code">6232</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a623])]"/>
		</record>
		<record model="account.account" id="a62320">
			<field name="name">Allocations familiales complémentaires pour non salariés</field>
			<field name="code">62320</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6232])]"/>
		</record>
		<record model="account.account" id="a62321">
			<field name="name">Lois sociales pour indépendants</field>
			<field name="code">62321</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6232])]"/>
		</record>
		<record model="account.account" id="a62322">
			<field name="name">Divers</field>
			<field name="code">62322</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6232])]"/>
		</record>
		<record model="account.account" id="a624">
			<field name="name">Pensions de retraite et de survie</field>
			<field name="code">624</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a6240">
			<field name="name">Administrateurs et gérants</field>
			<field name="code">6240</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a624])]"/>
		</record>
		<record model="account.account" id="a6241">
			<field name="name">Personnel</field>
			<field name="code">6241</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a624])]"/>
		</record>
		<record model="account.account" id="a625">
			<field name="name">Provision pour pécule de vacances</field>
			<field name="code">625</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a62])]"/>
		</record>
		<record model="account.account" id="a6250">
			<field name="name">Dotations</field>
			<field name="code">6250</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a625])]"/>
		</record>
		<record model="account.account" id="a6251">
			<field name="name">Utilisations et reprises</field>
			<field name="code">6251</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a625])]"/>
		</record>
		<record model="account.account" id="a63">
			<field name="name">AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES</field>
			<field name="code">63</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a630">
			<field name="name">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
			<field name="code">630</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6300">
			<field name="name">Dotations aux amortissements sur frais d'établissement</field>
			<field name="code">6300</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a630])]"/>
		</record>
		<record model="account.account" id="a6301">
			<field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
			<field name="code">6301</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a630])]"/>
		</record>
		<record model="account.account" id="a6302">
			<field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
			<field name="code">6302</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a630])]"/>
		</record>
		<record model="account.account" id="a6308">
			<field name="name">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
			<field name="code">6308</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a630])]"/>
		</record>
		<record model="account.account" id="a6309">
			<field name="name">Dotations aux réductions de valeur sur immobilisations corporelles</field>
			<field name="code">6309</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a630])]"/>
		</record>
		<record model="account.account" id="a631">
			<field name="name">Réductions de valeur sur stocks</field>
			<field name="code">631</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6310">
			<field name="name">Dotations</field>
			<field name="code">6310</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a631])]"/>
		</record>
		<record model="account.account" id="a6311">
			<field name="name">Reprises</field>
			<field name="code">6311</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a631])]"/>
		</record>
		<record model="account.account" id="a632">
			<field name="name">Réductions de valeur sur commandes en cours d'exécution</field>
			<field name="code">632</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6320">
			<field name="name">Dotations</field>
			<field name="code">6320</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a632])]"/>
		</record>
		<record model="account.account" id="a6321">
			<field name="name">Reprises</field>
			<field name="code">6321</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a632])]"/>
		</record>
		<record model="account.account" id="a633">
			<field name="name">Réductions de valeur sur créances commerciales à plus d'un an</field>
			<field name="code">633</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6330">
			<field name="name">Dotations</field>
			<field name="code">6330</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a633])]"/>
		</record>
		<record model="account.account" id="a6331">
			<field name="name">Reprises</field>
			<field name="code">6331</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a633])]"/>
		</record>
		<record model="account.account" id="a634">
			<field name="name">Réductions de valeur sur créances commerciales à un an au plus</field>
			<field name="code">634</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6340">
			<field name="name">Dotations</field>
			<field name="code">6340</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a634])]"/>
		</record>
		<record model="account.account" id="a6341">
			<field name="name">Reprises</field>
			<field name="code">6341</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a634])]"/>
		</record>
		<record model="account.account" id="a635">
			<field name="name">Provisions pour pensions et obligations similaires</field>
			<field name="code">635</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6350">
			<field name="name">Dotations</field>
			<field name="code">6350</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a635])]"/>
		</record>
		<record model="account.account" id="a6351">
			<field name="name">Utilisations et reprises</field>
			<field name="code">6351</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a635])]"/>
		</record>
		<record model="account.account" id="a636">
			<field name="name">Provisions pour grosses réparations et gros entretiens</field>
			<field name="code">636</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6360">
			<field name="name">Dotations</field>
			<field name="code">6360</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a636])]"/>
		</record>
		<record model="account.account" id="a6361">
			<field name="name">Utilisations et reprises</field>
			<field name="code">6361</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a636])]"/>
		</record>
		<record model="account.account" id="a637">
			<field name="name">Provisions pour autres risques et charges</field>
			<field name="code">637</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a63])]"/>
		</record>
		<record model="account.account" id="a6370">
			<field name="name">Dotations </field>
			<field name="code">6370</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a637])]"/>
		</record>
		<record model="account.account" id="a6371">
			<field name="name">Utilisations et reprises</field>
			<field name="code">6371</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a637])]"/>
		</record>
		<record model="account.account" id="a64">
			<field name="name">AUTRES CHARGES D'EXPLOITATION</field>
			<field name="code">64</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a640">
			<field name="name">Charges fiscales d'exploitation</field>
			<field name="code">640</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a64])]"/>
		</record>
		<record model="account.account" id="a6400">
			<field name="name">Taxes et impôts directs</field>
			<field name="code">6400</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a640])]"/>
		</record>
		<record model="account.account" id="a64000">
			<field name="name">Taxes sur autos et camions</field>
			<field name="code">64000</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6400])]"/>
		</record>
		<record model="account.account" id="a6401">
			<field name="name">Taxes et impôts indirects</field>
			<field name="code">6401</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a640])]"/>
		</record>
		<record model="account.account" id="a64010">
			<field name="name">Timbres fiscaux pris en charge par la firme</field>
			<field name="code">64010</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6401])]"/>
		</record>
		<record model="account.account" id="a64011">
			<field name="name">Droits d'enregistrement</field>
			<field name="code">64011</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6401])]"/>
		</record>
		<record model="account.account" id="a64012">
			<field name="name">T.V.A. non déductible</field>
			<field name="code">64012</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6401])]"/>
		</record>
		<record model="account.account" id="a6402">
			<field name="name">Impôts provinciaux et communaux</field>
			<field name="code">6402</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a640])]"/>
		</record>
		<record model="account.account" id="a64020">
			<field name="name">Taxe sur la force motrice</field>
			<field name="code">64020</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6402])]"/>
		</record>
		<record model="account.account" id="a64021">
			<field name="name">Taxe sur le personnel occupé</field>
			<field name="code">64021</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6402])]"/>
		</record>
		<record model="account.account" id="a6403">
			<field name="name">Taxes diverses</field>
			<field name="code">6403</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a640])]"/>
		</record>
		<record model="account.account" id="a641">
			<field name="name">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
			<field name="code">641</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a64])]"/>
		</record>
		<record model="account.account" id="a642">
			<field name="name">Moins-values sur réalisations de créances commerciales</field>
			<field name="code">642</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a64])]"/>
		</record>
		<record model="account.account" id="a643">
			<field name="name">à 648 Charges d'exploitations diverses</field>
			<field name="code">643</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a64])]"/>
		</record>
		<record model="account.account" id="a649">
			<field name="name">Charges d'exploitation portées à l'actif au titre de restructuration</field>
			<field name="code">649</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a64])]"/>
		</record>
		<record model="account.account" id="a65">
			<field name="name">CHARGES FINANCIERES</field>
			<field name="code">65</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a650">
			<field name="name">Charges des dettes</field>
			<field name="code">650</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a6500">
			<field name="name">Intérêts, commissions et frais afférents aux dettes</field>
			<field name="code">6500</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a650])]"/>
		</record>
		<record model="account.account" id="a6501">
			<field name="name">Amortissements des agios et frais d'émission d'emprunts</field>
			<field name="code">6501</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a650])]"/>
		</record>
		<record model="account.account" id="a6502">
			<field name="name">Autres charges de dettes</field>
			<field name="code">6502</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a650])]"/>
		</record>
		<record model="account.account" id="a6503">
			<field name="name">Intérêts intercalaires portés à l'actif</field>
			<field name="code">6503</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a650])]"/>
		</record>
		<record model="account.account" id="a651">
			<field name="name">Réductions de valeur sur actifs circulants</field>
			<field name="code">651</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a6510">
			<field name="name">Dotations </field>
			<field name="code">6510</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a651])]"/>
		</record>
		<record model="account.account" id="a6511">
			<field name="name">Reprises</field>
			<field name="code">6511</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a651])]"/>
		</record>
		<record model="account.account" id="a652">
			<field name="name">Moins-values sur réalisation d'actifs circulants</field>
			<field name="code">652</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a653">
			<field name="name">Charges d'escompte de créances</field>
			<field name="code">653</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a654">
			<field name="name">Différences de change</field>
			<field name="code">654</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a655">
			<field name="name">Ecarts de conversion des devises</field>
			<field name="code">655</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a656">
			<field name="name">Frais de banques, de chèques postaux</field>
			<field name="code">656</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a657">
			<field name="name">Commissions sur ouvertures de crédit, cautions, avals</field>
			<field name="code">657</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a658">
			<field name="name">Frais de vente des titres</field>
			<field name="code">658</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a65])]"/>
		</record>
		<record model="account.account" id="a66">
			<field name="name">CHARGES EXCEPTIONNELLES</field>
			<field name="code">66</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a660">
			<field name="name">Amortissements et réductions de valeur exceptionnels</field>
			<field name="code">660</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a6600">
			<field name="name">Sur frais d'établissement</field>
			<field name="code">6600</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a660])]"/>
		</record>
		<record model="account.account" id="a6601">
			<field name="name">Sur immobilisations incorporelles</field>
			<field name="code">6601</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a660])]"/>
		</record>
		<record model="account.account" id="a6602">
			<field name="name">Sur immobilisations corporelles</field>
			<field name="code">6602</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a660])]"/>
		</record>
		<record model="account.account" id="a661">
			<field name="name">Réductions de valeur sur immobilisations financières</field>
			<field name="code">661</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a662">
			<field name="name">Provisions pour risques et charges exceptionnels</field>
			<field name="code">662</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a663">
			<field name="name">Moins-values sur réalisation d'actifs immobilisés</field>
			<field name="code">663</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a6630">
			<field name="name">Sur immobilisations incorporelles</field>
			<field name="code">6630</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a663])]"/>
		</record>
		<record model="account.account" id="a6631">
			<field name="name">Sur immobilisations corporelles</field>
			<field name="code">6631</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a663])]"/>
		</record>
		<record model="account.account" id="a6632">
			<field name="name">Sur immobilisations détenues en location-financement et droits similaires</field>
			<field name="code">6632</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a663])]"/>
		</record>
		<record model="account.account" id="a6633">
			<field name="name">Sur immobilisations financières</field>
			<field name="code">6633</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a663])]"/>
		</record>
		<record model="account.account" id="a6634">
			<field name="name">Sur immeubles acquis ou construits en vue de la revente</field>
			<field name="code">6634</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a663])]"/>
		</record>
		<record model="account.account" id="a668">
			<field name="name">Autres charges exceptionnelles</field>
			<field name="code">668</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a664">
			<field name="name">Pénalités et amendes diverses</field>
			<field name="code">664</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a665">
			<field name="name">Différence de charge</field>
			<field name="code">665</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a669">
			<field name="name">Charges exceptionnelles transférées à l'actif en frais de restructuration</field>
			<field name="code">669</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a66])]"/>
		</record>
		<record model="account.account" id="a67">
			<field name="name">IMPOTS SUR LE RESULTAT</field>
			<field name="code">67</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a670">
			<field name="name">Impôts belges sur le résultat de l'exercice</field>
			<field name="code">670</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a67])]"/>
		</record>
		<record model="account.account" id="a6700">
			<field name="name">Impôts et précomptes dus ou versés</field>
			<field name="code">6700</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a670])]"/>
		</record>
		<record model="account.account" id="a6701">
			<field name="name">Excédent de versements d'impôts et précomptes porté à l'actif</field>
			<field name="code">6701</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a670])]"/>
		</record>
		<record model="account.account" id="a6702">
			<field name="name">Charges fiscales estimées</field>
			<field name="code">6702</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a670])]"/>
		</record>
		<record model="account.account" id="a671">
			<field name="name">Impôts belges sur le résultat d'exercices antérieurs</field>
			<field name="code">671</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a67])]"/>
		</record>
		<record model="account.account" id="a6710">
			<field name="name">Suppléments d'impôts dus ou versés</field>
			<field name="code">6710</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a671])]"/>
		</record>
		<record model="account.account" id="a6711">
			<field name="name">Suppléments d'impôts estimés</field>
			<field name="code">6711</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a671])]"/>
		</record>
		<record model="account.account" id="a6712">
			<field name="name">Provisions fiscales constituées</field>
			<field name="code">6712</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a671])]"/>
		</record>
		<record model="account.account" id="a672">
			<field name="name">Impôts étrangers sur le résultat de l'exercice</field>
			<field name="code">672</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a67])]"/>
		</record>
		<record model="account.account" id="a673">
			<field name="name">Impôts étrangers sur le résultat d'exercices antérieurs</field>
			<field name="code">673</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a67])]"/>
		</record>
		<record model="account.account" id="a68">
			<field name="name">TRANSFERTS AUX RESERVES IMMUNISEES</field>
			<field name="code">68</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a69">
			<field name="name">AFFECTATION DES RESULTATS</field>
			<field name="code">69</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a6])]"/>
		</record>
		<record model="account.account" id="a690">
			<field name="name">Perte reportée de l'exercice précédent</field>
			<field name="code">690</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a691">
			<field name="name">Dotation à la réserve légale</field>
			<field name="code">691</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a692">
			<field name="name">Dotation aux autres réserves</field>
			<field name="code">692</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a693">
			<field name="name">Bénéfice à reporter</field>
			<field name="code">693</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a694">
			<field name="name">Rémunération du capital</field>
			<field name="code">694</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a695">
			<field name="name">Administrateurs ou gérants</field>
			<field name="code">695</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a696">
			<field name="name">Autres allocataires</field>
			<field name="code">696</field>
			<field name="type">expense</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a69])]"/>
		</record>
		<record model="account.account" id="a7">
			<field name="name">CLASSE 7. - PRODUITS</field>
			<field name="code">7</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a_root])]"/>
		</record>
		<record model="account.account" id="a70">
			<field name="name">CHIFFRE D'AFFAIRES</field>
			<field name="code">70</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a700">
			<field name="name">Ventes de marchandises</field>
			<field name="code">700</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a7000">
			<field name="name">Ventes en Belgique</field>
			<field name="code">7000</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a700])]"/>
		</record>
		<record model="account.account" id="a7001">
			<field name="name">Ventes dans les pays membres de la C.E.E.</field>
			<field name="code">7001</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a700])]"/>
		</record>
		<record model="account.account" id="a7002">
			<field name="name">Ventes à l'exportation</field>
			<field name="code">7002</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a700])]"/>
		</record>
        <record model="account.account" id="a701">
			<field name="name">Ventes de produits finis</field>
			<field name="code">701</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="account.a_sale">
			<field name="name">Ventes en Belgique</field>
			<field name="code">7010</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a701])]"/>
		</record>
		<record model="account.account" id="a7011">
			<field name="name">Ventes dans les pays membres de la C.E.E.</field>
			<field name="code">7011</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a701])]"/>
		</record>
		<record model="account.account" id="a7012">
			<field name="name">Ventes à l'exportation</field>
			<field name="code">7012</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
            <field name="parent_id" eval="[(6,0,[a701])]"/>
		</record>
		<record model="account.account" id="a702">
			<field name="name">Ventes de déchets et rebuts</field>
			<field name="code">702</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a7020">
			<field name="name">Ventes en Belgique</field>
			<field name="code">7020</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a702])]"/>
		</record>
		<record model="account.account" id="a7021">
			<field name="name">Ventes dans les pays membres de la C.E.E.</field>
			<field name="code">7021</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a702])]"/>
		</record>
		<record model="account.account" id="a7022">
			<field name="name">Ventes à l'exportation</field>
			<field name="code">7022</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a702])]"/>
		</record>
		<record model="account.account" id="a703">
			<field name="name">Ventes d'emballages récupérables</field>
			<field name="code">703</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a704">
			<field name="name">Facturations des travaux en cours</field>
			<field name="code">704</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a705">
			<field name="name">Prestations de services</field>
			<field name="code">705</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a7050">
			<field name="name">Prestations de services en Belgique</field>
			<field name="code">7050</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a705])]"/>
		</record>
		<record model="account.account" id="a7051">
			<field name="name">Prestations de services dans les pays membres de la C.E.E.</field>
			<field name="code">7051</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a705])]"/>
		</record>
		<record model="account.account" id="a7052">
			<field name="name">Prestations de services en vue de l'exportation</field>
			<field name="code">7052</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a705])]"/>
		</record>
		<record model="account.account" id="a706">
			<field name="name">Pénalités et dédits obtenus par l'entreprise</field>
			<field name="code">706</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a708">
			<field name="name">Remises, ristournes et rabais accordés</field>
			<field name="code">708</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a70])]"/>
		</record>
		<record model="account.account" id="a7080">
			<field name="name">Sur ventes de marchandises</field>
			<field name="code">7080</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a708])]"/>
		</record>
		<record model="account.account" id="a7081">
			<field name="name">Sur ventes de produits finis</field>
			<field name="code">7081</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a708])]"/>
		</record>
		<record model="account.account" id="a7082">
			<field name="name">Sur ventes de déchets et rebuts</field>
			<field name="code">7082</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a708])]"/>
		</record>
		<record model="account.account" id="a7083">
			<field name="name">Sur prestations de services</field>
			<field name="code">7083</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a708])]"/>
		</record>
		<record model="account.account" id="a7084">
			<field name="name">Mali sur travaux facturés aux associations momentanées</field>
			<field name="code">7084</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a708])]"/>
		</record>
		<record model="account.account" id="a71">
			<field name="name">VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION</field>
			<field name="code">71</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a712">
			<field name="name">Des en cours de fabrication</field>
			<field name="code">712</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a71])]"/>
		</record>
		<record model="account.account" id="a713">
			<field name="name">Des produits finis</field>
			<field name="code">713</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a71])]"/>
		</record>
		<record model="account.account" id="a715">
			<field name="name">Des immeubles construits destinés à la vente</field>
			<field name="code">715</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a71])]"/>
		</record>
		<record model="account.account" id="a717">
			<field name="name">Des commandes en cours d'exécution</field>
			<field name="code">717</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a71])]"/>
		</record>
		<record model="account.account" id="a7170">
			<field name="name">Commandes en cours - Coût de revient</field>
			<field name="code">7170</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a717])]"/>
		</record>
		<record model="account.account" id="a71700">
			<field name="name">Coût des commandes en cours d'exécution</field>
			<field name="code">71700</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7170])]"/>
		</record>
		<record model="account.account" id="a71701">
			<field name="name">Coût des travaux en cours des associations momentanées</field>
			<field name="code">71701</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7170])]"/>
		</record>
		<record model="account.account" id="a7171">
			<field name="name">Bénéfices portés en compte sur commandes en cours</field>
			<field name="code">7171</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a717])]"/>
		</record>
		<record model="account.account" id="a71710">
			<field name="name">Sur commandes en cours d'exécution</field>
			<field name="code">71710</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7171])]"/>
		</record>
		<record model="account.account" id="a71711">
			<field name="name">Sur travaux en cours des associations momentanées</field>
			<field name="code">71711</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7171])]"/>
		</record>
		<record model="account.account" id="a72">
			<field name="name">PRODUCTION IMMOBILISEE</field>
			<field name="code">72</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a720">
			<field name="name">En frais d'établissement</field>
			<field name="code">720</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a72])]"/>
		</record>
		<record model="account.account" id="a721">
			<field name="name">En immobilisations incorporelles</field>
			<field name="code">721</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a72])]"/>
		</record>
		<record model="account.account" id="a722">
			<field name="name">En immobilisations corporelles</field>
			<field name="code">722</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a72])]"/>
		</record>
		<record model="account.account" id="a723">
			<field name="name">En immobilisations en cours</field>
			<field name="code">723</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a72])]"/>
		</record>
		<record model="account.account" id="a74">
			<field name="name">AUTRES PRODUITS D'EXPLOITATION</field>
			<field name="code">74</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a740">
			<field name="name">Subsides d'exploitation et montants compensatoires</field>
			<field name="code">740</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a741">
			<field name="name">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
			<field name="code">741</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a742">
			<field name="name">Plus-values sur réalisations de créances commerciales</field>
			<field name="code">742</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a743">
			<field name="name">Produits de services exploités dans l'intérêt du personnel</field>
			<field name="code">743</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a744">
			<field name="name">Commissions et courtages</field>
			<field name="code">744</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a745">
			<field name="name">Redevances pour brevets et licences</field>
			<field name="code">745</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a746">
			<field name="name">Prestations de services</field>
			<field name="code">746</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a747">
			<field name="name">Revenus des immeubles affectés aux activités non professionnelles</field>
			<field name="code">747</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a748">
			<field name="name">Locations diverses à caractère professionnel</field>
			<field name="code">748</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a749">
			<field name="name">Produits divers</field>
			<field name="code">749</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a74])]"/>
		</record>
		<record model="account.account" id="a7490">
			<field name="name">Bonis sur reprises d'emballages consignés</field>
			<field name="code">7490</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a749])]"/>
		</record>
		<record model="account.account" id="a7491">
			<field name="name">Bonis sur travaux en associations momentanées</field>
			<field name="code">7491</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a749])]"/>
		</record>
		<record model="account.account" id="a75">
			<field name="name">PRODUITS FINANCIERS</field>
			<field name="code">75</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a750">
			<field name="name">Produits des immobilisations financières</field>
			<field name="code">750</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a7500">
			<field name="name">Revenus des actions</field>
			<field name="code">7500</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a750])]"/>
		</record>
		<record model="account.account" id="a7501">
			<field name="name">Revenus des obligations</field>
			<field name="code">7501</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a750])]"/>
		</record>
		<record model="account.account" id="a7502">
			<field name="name">Revenus des créances à plus d'un an</field>
			<field name="code">7502</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a750])]"/>
		</record>
		<record model="account.account" id="a751">
			<field name="name">Produits des actifs circulants</field>
			<field name="code">751</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a752">
			<field name="name">Plus-values sur réalisations d'actifs circulants</field>
			<field name="code">752</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a753">
			<field name="name">Subsides en capital et en intérêts</field>
			<field name="code">753</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a754">
			<field name="name">Différences de change</field>
			<field name="code">754</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a755">
			<field name="name">Ecarts de conversion des devises</field>
			<field name="code">755</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a756">
			<field name="name">Produits des autres créances</field>
			<field name="code">756</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a757">
			<field name="name">Escomptes obtenus</field>
			<field name="code">757</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a75])]"/>
		</record>
		<record model="account.account" id="a76">
			<field name="name">PRODUITS EXCEPTIONNELS</field>
			<field name="code">76</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a760">
			<field name="name">Reprises d'amortissements et de réductions de valeur</field>
			<field name="code">760</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a76])]"/>
		</record>
		<record model="account.account" id="a7600">
			<field name="name">Sur immobilisations incorporelles</field>
			<field name="code">7600</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a760])]"/>
		</record>
		<record model="account.account" id="a7601">
			<field name="name">Sur immobilisations corporelles</field>
			<field name="code">7601</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a760])]"/>
		</record>
		<record model="account.account" id="a761">
			<field name="name">Reprises de réductions de valeur sur immobilisations financières</field>
			<field name="code">761</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a76])]"/>
		</record>
		<record model="account.account" id="a762">
			<field name="name">Reprises de provisions pour risques et charges exceptionnelles</field>
			<field name="code">762</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a76])]"/>
		</record>
		<record model="account.account" id="a763">
			<field name="name">Plus-values sur réalisation d'actifs immobilisés</field>
			<field name="code">763</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a76])]"/>
		</record>
		<record model="account.account" id="a7630">
			<field name="name">Sur immobilisations incorporelles</field>
			<field name="code">7630</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a763])]"/>
		</record>
		<record model="account.account" id="a7631">
			<field name="name">Sur immobilisations corporelles</field>
			<field name="code">7631</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a763])]"/>
		</record>
		<record model="account.account" id="a7632">
			<field name="name">Sur immobilisations financières</field>
			<field name="code">7632</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a763])]"/>
		</record>
		<record model="account.account" id="a764">
			<field name="name">Autres produits exceptionnels</field>
			<field name="code">764</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a76])]"/>
		</record>
		<record model="account.account" id="a77">
			<field name="name">REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES</field>
			<field name="code">77</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a771">
			<field name="name">Impôts belges sur le résultat</field>
			<field name="code">771</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a77])]"/>
		</record>
		<record model="account.account" id="a7710">
			<field name="name">Régularisations d'impôts dus ou versés</field>
			<field name="code">7710</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a771])]"/>
		</record>
		<record model="account.account" id="a7711">
			<field name="name">Régularisations d'impôts estimés</field>
			<field name="code">7711</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a771])]"/>
		</record>
		<record model="account.account" id="a7712">
			<field name="name">Reprises de provisions fiscales</field>
			<field name="code">7712</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a771])]"/>
		</record>
		<record model="account.account" id="a773">
			<field name="name">Impôts étrangers sur le résultat</field>
			<field name="code">773</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a77])]"/>
		</record>
		<record model="account.account" id="a79">
			<field name="name">AFFECTATION AUX RESULTATS</field>
			<field name="code">79</field>
			<field name="type">view</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a7])]"/>
		</record>
		<record model="account.account" id="a790">
			<field name="name">Bénéfice reporté de l'exercice précédent</field>
			<field name="code">790</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a79])]"/>
		</record>
		<record model="account.account" id="a791">
			<field name="name">Prélèvement sur le capital et les primes d'émission</field>
			<field name="code">791</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a79])]"/>
		</record>
		<record model="account.account" id="a792">
			<field name="name">Prélèvement sur les réserves</field>
			<field name="code">792</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a79])]"/>
		</record>
		<record model="account.account" id="a793">
			<field name="name">Perte à reporter</field>
			<field name="code">793</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a79])]"/>
		</record>
		<record model="account.account" id="a794">
			<field name="name">Intervention d'associés</field>
			<field name="code">794</field>
			<field name="type">income</field>
			<field name="currency_id" ref="base.EUR"/>
			<field name="parent_id" eval="[(6,0,[a79])]"/>
		</record>

#
# Tax Code Configuration
#
	<record model="account.tax.code" id="vat_code_a82">
		<field name="name">A82</field>
	</record>
	<record model="account.tax.code" id="vat_code_a86">
		<field name="name">A86</field>
	</record>
	<record model="account.tax.code" id="vat_code_a84">
		<field name="name">A84</field>
	</record>
	<record model="account.tax.code" id="vat_code_a85">
		<field name="name">A85</field>
	</record>
	<record model="account.tax.code" id="vat_code_a87">
		<field name="name">A87</field>
	</record>
	<record model="account.tax.code" id="vat_code_a64">
		<field name="name">A64</field>
	</record>
	<record model="account.tax.code" id="vat_code_a58">
		<field name="name">A58</field>
	</record>
	<record model="account.tax.code" id="vat_code_a59">
		<field name="name">A59</field>
	</record>
	<record model="account.tax.code" id="vat_code_a54">
		<field name="name">A54</field>
	</record>
	<record model="account.tax.code" id="vat_code_a55">
		<field name="name">A55</field>
	</record>
	<record model="account.tax.code" id="vat_code_a56">
		<field name="name">A56</field>
	</record>
	<record model="account.tax.code" id="vat_code_a49">
		<field name="name">A49</field>
	</record>
	<record model="account.tax.code" id="vat_code_a45">
		<field name="name">A45</field>
	</record>
	<record model="account.tax.code" id="vat_code_a03">
		<field name="name">A03</field>
	</record>
	<record model="account.tax.code" id="vat_code_a00">
		<field name="name">A00</field>
	</record>
	<record model="account.tax.code" id="vat_code_a01">
		<field name="name">A01</field>
	</record>
	<record model="account.tax.code" id="vat_code_a02">
		<field name="name">A02</field>
	</record>


		#
		#  TVA - Taxe sur la Valeur Ajoutée
		#
		<record model="account.tax" id="vat_6">
			<field name="name">VAT 6%</field>
			<field name="amount" eval="0.06"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable06"/>
			<field name="account_paid_id" ref="vat_refund06"/>

			<field name="base_code_id" ref="vat_code_a01"/>
			<field name="tax_code_id" ref="vat_code_a49"/>
			<field name="ref_base_code_id" ref="vat_code_a54"/>
			<field name="ref_tax_code_id" ref="vat_code_a64"/>
		</record>
		
		<record model="account.tax" id="vat_12">
			<field name="name">VAT 12%</field>
			<field name="amount" eval="0.12"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable12"/>
			<field name="account_paid_id" ref="vat_refund12"/>
		</record>
		
		<record model="account.tax" id="vat_21">
			<field name="name">VAT 21%</field>
			<field name="amount" eval="0.21"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable21"/>
			<field name="account_paid_id" ref="vat_refund21"/>
		<field name="base_code_id" ref="vat_code_a03"/>
		<field name="tax_code_id" ref="vat_code_a49"/>
		<field name="ref_base_code_id" ref="vat_code_a54"/>
		<field name="ref_tax_code_id" ref="vat_code_a64"/>
		</record>
		
		<record model="account.tax" id="vat_0">
			<field name="name">VAT 0%</field>
			<field name="amount" eval="0.00"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable0"/>
			<field name="account_paid_id" ref="vat_refund0"/>
		</record>
		
		<record model="account.tax" id="vat_CO">
			<field name="name">VAT 0% Cocontractants</field>
			<field name="amount" eval="0.00"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable0"/>
			<field name="account_paid_id" ref="vat_refund0"/>
		</record>
		
		<record model="account.tax" id="vat_Ex">
			<field name="name">VAT - Exonéré</field>
			<field name="amount" eval="0.00"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable0"/>
			<field name="account_paid_id" ref="vat_refund0"/>
		</record>
		
		<record model="account.tax" id="vat_I0">
			<field name="name">VAT 0% Intracommunautaire</field>
			<field name="amount" eval="0.00"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable0"/>
			<field name="account_paid_id" ref="vat_refund0"/>
		</record>
		
		<record model="account.tax" id="vat_XO">
			<field name="name">VAT 0% Exportations</field>
			<field name="amount" eval="0.00"/>
			<field name="type">percent</field>
			<field name="account_collected_id" ref="vat_payable0"/>
			<field name="account_paid_id" ref="vat_refund0"/>
		</record>
		
	</data>
</terp>
