"id","name","code","account_type","reconcile","name@fr" "syscebnl_101","Non-consumable endowment with no right of reversal",101,"equity","False","Dotation non consomptible sans droit de reprise" "syscebnl_102","Non-consumable endowment with right of reversal",102,"equity","False","Dotation non consomptible avec droit de reprise" "syscebnl_103","Entrance fee",103,"equity","False","Droit d'entrée" "syscebnl_104","Expendable endowment",104,"equity","False","Dotation consomptible" "syscebnl_106","Revaluation differences",106,"equity","False","Écarts de réévaluation" "syscebnl_112","Statutory or contractual reserves",112,"equity","False","Réserves statutaires ou contractuelles" "syscebnl_118","Other reserves",118,"equity","False","Autres réserves" "syscebnl_121","Retained earnings",121,"equity","False","Report à nouveau des excédents" "syscebnl_128","Net income pending appropriation",128,"equity_unaffected","False","Résultat net en instance d'affectation" "syscebnl_129","Retained earnings carried forward",129,"equity","False","Report à nouveau des déficits" "syscebnl_131","Surplus for the year",131,"equity","False","Excédent de l'exercice" "syscebnl_139","Deficit for the year",139,"equity","False","Déficit de l'exercice" "syscebnl_141","Equipment grants",141,"equity","False","Subventions d'équipment" "syscebnl_148","Other investment grants",148,"equity","False","Autres subventions d'investissement" "syscebnl_154","Special revaluation provisions",154,"equity","False","Provisions spéciales de réevaluation" "syscebnl_158","Other regulated provisions and similar funds",158,"equity","False","Autres provisions réglementées et fonds assimilés" "syscebnl_161","Development project fund - accountable cash advances",161,"equity","False","Fonds projet de développement - avances de fonds à justifier" "syscebnl_162","Funds earmarked for development project investments – donors",162,"equity","False","Fonds affectés aus investissements du projet de développement - bailleurs de fonds" "syscebnl_163","Funds allocated to development project investments - the State",163,"equity","False","Fonds affectés aux investissements du projet de développement - l'État" "syscebnl_164","Funds allocated to investments by other similar financing organizations",164,"equity","False","Fonds affectés aux investissements des autres organismes de financement assimilés" "syscebnl_165","Funds earmarked for a specific project",165,"equity","False","Fonds affectés à un projet spécifique" "syscebnl_167","Funds from gifts and bequests of fixed assets",167,"equity","False","Fonds provenant de dons et legs d'immobilisations" "syscebnl_168","Other restricted funds",168,"equity","False","Autres fonds affectés" "syscebnl_169","Restricted funds receivable",169,"equity","False","Fonds affectés à recevoir" "syscebnl_171","Temporary donation of usufruct",171,"equity","False","Donation temporaire d'usufruit" "syscebnl_172","Donations and bequests not yet received from fixed assets held for sale",172,"equity","False","Donations et legs non encore reçus d'immobilisations destinées à la vente" "syscebnl_178","Other deferred funds",178,"equity","False","Autres fonds reportés" "syscebnl_181","Bond issues",181,"liability_non_current","False","Emprunts obligataires" "syscebnl_182","Borrowings from credit institutions",182,"liability_non_current","False","Emprunts et dettes auprès des ètablissements de crédit" "syscebnl_183","Advances received from the State",183,"liability_non_current","False","Avances reçues de l'État" "syscebnl_185","Deposits and surety bonds",185,"liability_non_current","False","Dépôts et cautionnements reçus" "syscebnl_186","Accrued interest",186,"liability_non_current","False","Intérêts courus" "syscebnl_187","Capital lease liabilities",187,"liability_non_current","False","Dettes de location-acquisition" "syscebnl_188","Other borrowings and debts",188,"liability_non_current","False","Autres emprunts et dettes" "syscebnl_191","Provisions for litigation",191,"liability_non_current","False","Provisions pour litiges" "syscebnl_192","Provisions for charges on gifts and bequests",192,"liability_non_current","False","Provisions pour charges sur donations et legs" "syscebnl_194","Provisions for exchange losses",194,"liability_non_current","False","Provisions pour pertes de change" "syscebnl_196","Provisions for pensions and similar obligations",196,"liability_non_current","False","Provisions pour pensions et obligations similaires" "syscebnl_198","Other provisions for contingencies and charges",198,"liability_non_current","False","Autres provisions pour risques et charges" "syscebnl_201","Intangible assets",201,"asset_non_current","False","Immobilisations incorporelles" "syscebnl_202","Land",202,"asset_non_current","False","Terrains" "syscebnl_203","Buildings",203,"asset_non_current","False","Bâtiments" "syscebnl_204","Equipment",204,"asset_non_current","False","Matériels" "syscebnl_205","Shareholdings",205,"asset_non_current","False","Titre de participations" "syscebnl_212","Patents, licenses, concessions et similar rights",212,"asset_non_current","False","Brevets, licences, concessions et droits similaires" "syscebnl_213","Software and websites",213,"asset_non_current","False","Logiciels et sites internet" "syscebnl_214","Brands",214,"asset_non_current","False","Marques" "syscebnl_218","Other intangible rights and assets",218,"asset_non_current","False","Autres droits et valeurs incorporels" "syscebnl_2193","Software and websites",2193,"asset_non_current","False","Logiciels et sites internet" "syscebnl_2198","Other intangible assets and rights",2198,"asset_non_current","False","Autres droits et valeurs incorporels" "syscebnl_221","Agricultural and forest land",221,"asset_fixed","False","Terrains agricole et forestiers" "syscebnl_222","Bare land",222,"asset_fixed","False","Terrains nus" "syscebnl_223","Built-up land",223,"asset_fixed","False","Terrains bâtis" "syscebnl_224","Land development work",224,"asset_fixed","False","Travaux de mise en valeur de terrains" "syscebnl_226","Developed land",226,"asset_fixed","False","Terrains aménagés" "syscebnl_228","Other lands",228,"asset_fixed","False","Autres terrains" "syscebnl_229","Land development in progress",229,"asset_fixed","False","Aménagements de terrains en cours" "syscebnl_231","Industrial, agricultural, administrative, commercial, religious and other buildings on own land",231,"asset_fixed","False","Bâtiments industriels, agricoles, administratifs, commerciaux, religieux et autres sur sol propre" "syscebnl_232","Industrial, agricultural, administrative, commercial, religious and other buildings on third-party land",232,"asset_fixed","False","Bâtiments industriels, agricoles, administratifs, commerciaux, religieux et autres sur sol d'autrui" "syscebnl_233","Infrastructure works",233,"asset_fixed","False","Ouvrages d'infrastructure" "syscebnl_234","Fixtures, fittings and technical installations",234,"asset_fixed","False","Aménagements, agencements et installations techniques" "syscebnl_235","Office and similar facilities",235,"asset_fixed","False","Aménagements de bureaux et assimilés" "syscebnl_238","Other fixtures and fittings",238,"asset_fixed","False","Autres installations et agencements" "syscebnl_2391","Buildings on own land in progress",2391,"asset_fixed","False","Bâtiments sur sol propre en cours" "syscebnl_2392","Buildings in progress on third-party land",2392,"asset_fixed","False","Bâtiments sur sol d'autrui en cours" "syscebnl_2393","Infrastructure works in progress",2393,"asset_fixed","False","Ouvrages d'infrastructure en cours" "syscebnl_2394","Fittings, fixtures and technical installations in progress",2394,"asset_fixed","False","Aménagements, agencements et installations techniques en cours" "syscebnl_2395","Office developments in progress",2395,"asset_fixed","False","Aménagements de bureaux en cours" "syscebnl_2396","Buildings in progress-investment property",2396,"asset_fixed","False","Bâtiments en cours-immeubles de placement" "syscebnl_2398","Other fixtures and fittings in progress",2398,"asset_fixed","False","Autres installations et agencements en cours" "syscebnl_241","Industrial and commercial machinery and equipment",241,"asset_fixed","False","Matériel et outillage industriel et commercial" "syscebnl_242","Agricultural machinery and equipment",242,"asset_fixed","False","Matériel et outillage agricole" "syscebnl_243","Recyclable and identifiable packaging materials",243,"asset_fixed","False","Matériel d'emballage récupérable et identifiable" "syscebnl_244","Equipment and furniture",244,"asset_fixed","False","Matériel et mobilier" "syscebnl_245","Transport equipment",245,"asset_fixed","False","Matériel de transport" "syscebnl_246","Biological assets",246,"asset_fixed","False","Actifs biologiques" "syscebnl_247","Fixtures and fittings for equipment and biological assets",247,"asset_fixed","False","Agencements et aménagements du matériel et des actifs biologiques" "syscebnl_248","Other equipment and furniture",248,"asset_fixed","False","Autres matériels et mobiliers" "syscebnl_2491","Industrial and commercial machinery and equipment in progress",2491,"asset_fixed","False","Matériel et outillage industriel et commercial en cours" "syscebnl_2492","Agricultural machinery and equipment in progress",2492,"asset_fixed","False","Matériel et outillage agricole en cours" "syscebnl_2493","Recyclable and identifiable packaging materials in progress",2493,"asset_fixed","False","Matériel d'emballage récupérable et identifiable en cours" "syscebnl_2494","Office equipment and furniture in progress",2494,"asset_fixed","False","Matériel et mobilier de bureau en cours" "syscebnl_2495","Transport equipment in progress",2495,"asset_fixed","False","Matériel de transport en cours" "syscebnl_2496","Biological assets in progress",2496,"asset_fixed","False","Actifs biologiques en cours" "syscebnl_2497","Fixtures and fittings for equipment and biological assets in progress",2497,"asset_fixed","False","Agencements et aménagements du matériel et des actifs biologiques en cours" "syscebnl_2498","Other biological materials and assets in progress",2498,"asset_fixed","False","Autres matériels et actifs biologiques en cours" "syscebnl_251","Advances and deposits paid on intangible assets",251,"asset_non_current","False","Avances et acomptes versés sur immobilisations incorporelles" "syscebnl_252","Advances and deposits paid on property, plant and equipment",252,"asset_fixed","False","Avances et acomptes versés sur immobilisations corporelles" "syscebnl_261","Equity interests",261,"asset_non_current","False","Titres de participation" "syscebnl_265","Shareholdings in professional bodies",265,"asset_non_current","False","Participations dans des organismes professionnels" "syscebnl_266","Shares in economic interest groups (E.I.G.)",266,"asset_non_current","False","Parts dans des groupements d'intérêt économique (G.L.E.)" "syscebnl_268","Other equity interests",268,"asset_non_current","False","Autres titres de participation" "syscebnl_271","Loans and receivables",271,"asset_non_current","False","Prêts et créances" "syscebnl_272","Employee loans",272,"asset_non_current","False","Prêts au personnel" "syscebnl_273","Receivables from the State",273,"asset_non_current","False","Créances sur l'Etat" "syscebnl_274","Long-term investments",274,"asset_non_current","False","Titres immobilisés" "syscebnl_275","Deposits and guarantees paid",275,"asset_non_current","False","Dépôts et cautionnements versés" "syscebnl_276","Accrued interest",276,"asset_non_current","False","Intérêts courus" "syscebnl_278","Miscellaneous financial assets",278,"asset_non_current","False","Immobilisations financières diverses" "syscebnl_280","Depreciation of temporary usufruct",280,"asset_non_current","False","Amortissements d'usufruit temporaire" "syscebnl_2812","Depreciation of patents, licenses, concessions and similar rights",2812,"asset_non_current","False","Amortissements des brevets, licences, concessions et droits similaires" "syscebnl_2813","Depreciation of software and websites",2813,"asset_non_current","False","Amortissements des logiciels et sites internet" "syscebnl_2814","Depreciation of brands",2814,"asset_non_current","False","Amortissements des marques" "syscebnl_2817","Depreciation of player transfer compensation",2817,"asset_non_current","False","Amortissements des Indemnités de transfert aux joueurs" "syscebnl_2818","Depreciation of other intangible assets and rights",2818,"asset_non_current","False","Amortissements des autres droits et valeurs incorporels" "syscebnl_282","Depreciation of land",282,"asset_fixed","False","Amortissements des terrains" "syscebnl_2831","Depreciation of industrial, agricultural, administrative, commercial, religious and other buildings on own land",2831,"asset_fixed","False","Amortissements des bâtiments industriels, agricoles, administratifs, commerciaux, religieux et autres sur sol propre" "syscebnl_2832","Depreciation of industrial, agricultural, administrative, commercial, religious and other buildings on third-party land",2832,"asset_fixed","False","Amortissements des bâtiments industriels, agricoles, administratifs, commerciaux,religieux et autres sur sol d'autrui" "syscebnl_2833","Depreciation of infrastructure works",2833,"asset_fixed","False","Amortissements des ouvrages d'infrastructure" "syscebnl_2834","Depreciation of fixtures, fittings and technical installations",2834,"asset_fixed","False","Amortissements des aménagements, agencements et installations techniques" "syscebnl_2835","Depreciation of office fittings",2835,"asset_fixed","False","Amortissements des aménagements de bureaux" "syscebnl_2838","Depreciation of other fixtures and fittings",2838,"asset_fixed","False","Amortissements des autres installations et agencements" "syscebnl_2841","Depreciation of industrial and commercial machinery and equipment",2841,"asset_fixed","False","Amortissements du matériel et de l'outillage industriel et commercial" "syscebnl_2842","Depreciation of farm machinery and equipment",2842,"asset_fixed","False","Amortissements du matériel et de l'outillage agricole" "syscebnl_2843","Depreciation of recoverable and identifiable packaging materials",2843,"asset_fixed","False","Amortissements du matériel d'emballage récupérable et identifiable" "syscebnl_2844","Depreciation of equipment and furniture",2844,"asset_fixed","False","Amortissements du matériel et du mobilier" "syscebnl_2845","Depreciation of transport equipment",2845,"asset_fixed","False","Amortissements du matériel de transport" "syscebnl_2846","Depreciation of biological assets",2846,"asset_fixed","False","Amortissements des actifs biologiques" "syscebnl_2847","Depreciation of fixtures and fittings, equipment and biological assets",2847,"asset_fixed","False","Amortissements des agencements et aménagements du matériel et des actifs biologiques" "syscebnl_2848","Depreciation of other equipment",2848,"asset_fixed","False","Amortissements des autres matériels" "syscebnl_2901","Impairment of temporary usufruct",2901,"asset_non_current","False","Dépréciations d'usufruit temporaire" "syscebnl_2902","Impairment of assets held for sale arising from gifts and bequests not yet received",2902,"asset_non_current","False","Dépréciations des immobilisations destinées à la vente provenant de dons et legs non encore reçus" "syscebnl_2912","Impairment of patents, licenses, concessions and similar rights",2912,"asset_non_current","False","Dépréciations des brevets, licences, concessions et droits similaires" "syscebnl_2913","Impairment of software and websites",2913,"asset_non_current","False","Dépréciations des logiciels et sites internet" "syscebnl_2914","Impairment of brands",2914,"asset_non_current","False","Dépréciations des marques" "syscebnl_2918","Impairment of other intangible assets and rights",2918,"asset_non_current","False","Dépréciations des autres droits et valeurs incorporels" "syscebnl_2919","Impairment of intangible assets in progress",2919,"asset_non_current","False","Dépréciations des immobilisations incorporelles en cours" "syscebnl_292","Impairment of land",292,"asset_fixed","False","Dépréciations des terrains" "syscebnl_2931","Depreciation of industrial, agricultural, administrative, commercial, religious and other buildings on own land",2931,"asset_fixed","False","Dépréciations des bâtiments industriels, agricoles, administratifs, commerciaux, religieux et autres sur sol propre" "syscebnl_2932","Depreciation of industrial, agricultural, administrative, commercial, religious and other buildings on third-party land",2932,"asset_fixed","False","Dépréciations des bâtiments industriels, agricoles, administratifs, commerciaux,religieux et autres sur sol d'autrui" "syscebnl_2933","Impairment of infrastructure structures",2933,"asset_fixed","False","Dépréciations des ouvrages d'infrastructures" "syscebnl_2934","Impairment of fixtures, fittings and technical installations",2934,"asset_fixed","False","Dépréciations des aménagements, agencements et installations techniques" "syscebnl_2935","Impairment of office fixtures and fittings",2935,"asset_fixed","False","Dépréciations des aménagements de bureaux" "syscebnl_2938","Impairment of other fixtures and fittings",2938,"asset_fixed","False","Dépréciations des autres installations et agencements" "syscebnl_2939","Impairment of buildings and installations in progress",2939,"asset_fixed","False","Dépréciations des bâtiments et installations en cours" "syscebnl_2941","Impairment of industrial and commercial machinery and equipment",2941,"asset_fixed","False","Dépréciations du matériel et de l'outillage industriel et commercial" "syscebnl_2942","Depreciation of farm machinery and equipment",2942,"asset_fixed","False","Dépréciations du matériel et de l'outillage agricole" "syscebnl_2943","Impairment of agricultural machinery and equipment Impairment of recoverable and identifiable packaging materials",2943,"asset_fixed","False","Dépréciations du matériel et de l'outillage agricole Dépréciations du matériel d'emballage récupérable et identifiable" "syscebnl_2944","Depreciation of equipment and furniture",2944,"asset_fixed","False","Dépréciations du matériel et du mobilier" "syscebnl_2945","Impairment of transport equipment",2945,"asset_fixed","False","Dépréciations du matériel de transport" "syscebnl_2946","Impairment of biological assets",2946,"asset_fixed","False","Dépréciations des actifs biologiques" "syscebnl_2947","Impairment of fixtures and fittings, equipment and biological assets",2947,"asset_fixed","False","Dépréciations des aménagements et agencements du matériel et des actifs biologiques" "syscebnl_2948","Impairment of other equipment",2948,"asset_fixed","False","Dépréciations des autres matériels" "syscebnl_2949","Impairment of equipment in progress",2949,"asset_fixed","False","Dépréciations de matériel en cours" "syscebnl_2951","Impairment of advance payments on intangible assets",2951,"asset_non_current","False","Dépréciations des avances et acomptes versés sur immobilisations incorporelles" "syscebnl_2952","Impairment of advance payments on tangible assets",2952,"asset_fixed","False","Dépréciations des avances et acomptes versés sur immobilisations corporelles" "syscebnl_296","Impairment of equity investments",296,"asset_non_current","False","Dépréciations des titres de participation" "syscebnl_297","Impairment of other non-current financial assets",297,"asset_non_current","False","Dépréciations des autres immobilisations financières" "syscebnl_311","Assets related to business A",311,"asset_current","False","Biens liés à l'activité A" "syscebnl_312","Assets related to business B",312,"asset_current","False","Biens liés à l'activité B" "syscebnl_321","Goods A",321,"asset_current","False","Marchandises A" "syscebnl_322","Goods B",322,"asset_current","False","Marchandises B" "syscebnl_323","Materials A",323,"asset_current","False","Matières A" "syscebnl_324","Materials B",324,"asset_current","False","Matières B" "syscebnl_325","Related supplies (A, B)",325,"asset_current","False","Fournitures liées (A, B)" "syscebnl_331","Consumables",331,"asset_current","False","Matières consommables" "syscebnl_333","Store supplies",333,"asset_current","False","Fournitures de magasin" "syscebnl_334","Office supplies",334,"asset_current","False","Fournitures de bureau" "syscebnl_335","Packaging",335,"asset_current","False","Emballages" "syscebnl_338","Other materials",338,"asset_current","False","Autres matières" "syscebnl_341","Unallocated gifts in kind",341,"asset_current","False","Dons en nature non affectés" "syscebnl_345","Allocated donations in kind",345,"asset_current","False","Dons en nature affectés" "syscebnl_361","Finished products A",361,"asset_current","False","Produits finis A" "syscebnl_362","Finished products B",362,"asset_current","False","Produits finis B" "syscebnl_363","Biologic assets",363,"asset_current","False","Actifs biologiques" "syscebnl_367","Intermediate and residual products",367,"asset_current","False","Produits intermédiaires et résiduels" "syscebnl_371","Goods linked to the activity en route",371,"asset_current","False","Biens liés à l'activité en cours de route" "syscebnl_372","Goods, raw materials and supplies tied up en route",372,"asset_current","False","Marchandises, matières premières et fournitures liés en cours de route" "syscebnl_373","Other supplies en route",373,"asset_current","False","Autres approvisionnements en cours de route" "syscebnl_376","Finished products en route",376,"asset_current","False","Produits finis en cours de route" "syscebnl_377","Stock on consignment or on deposit",377,"asset_current","False","Stock en consignation ou en dépôt" "syscebnl_378","Stock from retired or scrapped fixed assets",378,"asset_current","False","Stock provenant d'immobilisations mises hors services ou au rebut" "syscebnl_381","unallocated",381,"asset_current","False","non affectés" "syscebnl_385","allocated",385,"asset_current","False","affectés" "syscebnl_391","Impairment of inventories of goods used in operations",391,"asset_current","False","Dépréciations des stocks de biens liés à l'activité" "syscebnl_392","Impairment of inventories of merchandise, raw materials and related supplies",392,"asset_current","False","Dépréciations des stocks de marchandises, et matières premières et fournitures liées" "syscebnl_393","Impairment of inventories of other supplies",393,"asset_current","False","Dépréciations des stocks d'autres approvisionnements" "syscebnl_396","Impairment of inventories of finished goods, intermediate products and residuals",396,"asset_current","False","Dépréciations des stocks de produits finis, produits intermédiaires et résiduels" "syscebnl_397","Depreciation of inventories in transit, on consignment or on deposit",397,"asset_current","False","Dépréciations des stocks en cours de route, en consignation ou en dépôt" "syscebnl_401","Trade payables",401,"liability_payable","True","Fournisseurs, dettes en compte" "syscebnl_402","Suppliers, bills payable",402,"liability_payable","True","Fournisseurs, effets à payer" "syscebnl_408","Suppliers, invoices not yet received",408,"liability_payable","True","Fournisseurs, factures non parvenues" "syscebnl_409","Trade accounts receivable",409,"asset_receivable","True","Fournisseurs débiteurs" "syscebnl_411","Members",411,"asset_receivable","True","Adhérents" "syscebnl_412","Customers-users",412,"asset_receivable","True","Clients-usagers" "syscebnl_413","Members, customer-users, unpaid cheques, bills and other valuables",413,"asset_receivable","True","Adhérents, Clients-usagers, chèques, effets et autres valeurs impayés" "syscebnl_416","Doubtful or disputed receivables, members, customer-users",416,"asset_receivable","True","Créances, adhérents, clients-usagers litigieuses ou douteuses" "syscebnl_418","Members, customer-users products to receive",418,"asset_receivable","True","Adhérents, clients-usagers produits à recevoir" "syscebnl_419","Members, Customer-users creditors",419,"liability_payable","True","Adhérents, Clients-usagers créditeurs" "syscebnl_421","Personnel, advances and deposits",421,"asset_current","False","Personnel, avances et acomptes" "syscebnl_422","Personnel, remuneration due",422,"asset_current","False","Personnel, rémunérations dues" "syscebnl_423","Personnel, objections and seizures",423,"asset_current","False","Personnel, oppositions et saisies arrêts" "syscebnl_424","Personnel, internal social works",424,"asset_current","False","Personnel, œuvres sociales internes" "syscebnl_425","Personnel representatives",425,"asset_current","False","Représentants du personnel" "syscebnl_427","Personnel – deposits",427,"asset_current","False","Personnel - dépôts" "syscebnl_428","Personnel, accrued expenses and receivables",428,"asset_current","False","Personnel, charges à payer et produits à recevoir" "syscebnl_431","Social security",431,"asset_current","False","Sécurité sociale" "syscebnl_432","Pension fund",432,"asset_current","False","Caisse de retraite" "syscebnl_433","Other social organizations",433,"asset_current","False","Autres organismes sociaux" "syscebnl_438","Social security, accrued expenses and accrued income",438,"asset_current","False","Organismes sociaux, charges à payer et produits à recevoir" "syscebnl_442","State, other taxes and duties",442,"asset_current","False","État, autres impôts et taxes" "syscebnl_443","State, VAT invoiced",443,"liability_current","False","État, T.V.A. Facturée" "syscebnl_444","State, VAT due or VAT credit",444,"liability_current","False","État, T.V.A. due ou crédit de T.V.A." "syscebnl_445","State, V.A.T. recoverable",445,"asset_current","False","État, T.V.A. Récupérable" "syscebnl_446","State, other sales taxes",446,"liability_current","False","État, autres taxes sur le chiffre d'affaires" "syscebnl_447","State, withholding taxes",447,"asset_current","False","État, impôts retenus à la source" "syscebnl_448","State, accrued expenses and receivables",448,"asset_current","False","État, charges à payer et produits à recevoir" "syscebnl_449","Government, sundry receivables and payables",449,"asset_current","False","État, créances et dettes diverses" "syscebnl_451","Associations and similar",451,"asset_current","False","Associations et assimilées" "syscebnl_452","Foundations and similar",452,"asset_current","False","Fondations et assimilées" "syscebnl_453","Professional orders",453,"asset_current","False","Ordres professionnels" "syscebnl_454","Political organizations",454,"asset_current","False","Organisations politiques" "syscebnl_455","Trade unions",455,"asset_current","False","Organisations syndicales" "syscebnl_456","Religious organizations, contributors",456,"asset_current","False","Organisations religieuses, apporteurs" "syscebnl_457","Patrons and volunteers",457,"asset_current","False","Mécènes, bénévoles et assimilés" "syscebnl_458","Other founders and contributors",458,"asset_current","False","Autres fondateurs et apporteurs" "syscebnl_462","Donors-development projects, administration funds",462,"asset_current","False","Bailleurs-projet de développement, Fonds d'administration" "syscebnl_463","State development project, administration fund",463,"asset_current","False","État-projet de développement, Fonds d'administration" "syscebnl_464","Other third parties or similar funding bodies-development projects, administration funds",464,"asset_current","False","Autres tiers ou organismes de financement assimilés-projet de développement, Fonds d'administration" "syscebnl_469","Administration funds receivable",469,"asset_current","False","Fonds d'administration à recevoir" "syscebnl_4711","Sundry debtors",4711,"asset_current","False","Débiteurs divers" "syscebnl_4712","Sundry creditors",4712,"liability_current","False","Créditeurs divers" "syscebnl_4713","Accounts payable, current unused donations in kind",4713,"liability_current","False","Créditeurs, dons en nature courants non consommés" "syscebnl_4717","Sundry debtors-guarantee retentions",4717,"asset_current","False","Débiteurs divers-retenues de garantie" "syscebnl_4719","Stock and bond warrants",4719,"asset_current","False","Bons de souscription d'actions et d'obligations" "syscebnl_4721","Receivables on disposals of marketable securities",4721,"asset_current","False","Créances sur cessions de titres de placement" "syscebnl_4726","Payments outstanding on unpaid investment securities",4726,"asset_current","False","Versements restant à effectuer sur titres de placement non libérés" "syscebnl_4731","Investment grants receivable",4731,"asset_current","False","Subventions d'investissement à recevoir" "syscebnl_4732","Operating subsidies receivable",4732,"asset_current","False","Subventions d'exploitation à recevoir" "syscebnl_4733","Balancing subsidies receivable",4733,"asset_current","False","Subventions d'équilibre à recevoir" "syscebnl_4738","Other grants receivable",4738,"asset_current","False","Autres subventions à recevoir" "syscebnl_4739","Grants repayable",4739,"liability_current","False","Subventions à reverser" "syscebnl_4746","Periodic expense allocation account",4746,"liability_current","False","Compte de répartition périodique des charges" "syscebnl_4747","Periodic income allocation account",4747,"asset_current","False","Compte de répartition périodique des produits" "syscebnl_475","Financial generosity receivable",475,"asset_current","False","Générosités financières à recevoir" "syscebnl_476","Prepaid expenses",476,"asset_current","False","Charges constatés d'avance" "syscebnl_477","Deferred income",477,"liability_current","False","Produits constatés d'avance" "syscebnl_478","Exchange differences - active",478,"asset_current","False","Écarts de conversion - actif" "syscebnl_479","Exchange differences - passive",479,"liability_current","False","Écarts de conversion - passif" "syscebnl_481","Suppliers of assets",4811,"liability_current","False","Fournisseurs d'immobilisations" "syscebnl_484","Other liabilities outside ordinary activities (H.A.O.)",484,"liability_current","False","Autres dettes hors activités ordinaires (H.A.O.)" "syscebnl_485","Receivables on fixed asset disposals,",485,"asset_receivable","True","Créances sur cession d'immobilisations" "syscebnl_4861","Debts on fixed asset donations and bequests",4861,"liability_current","False","Dettes des dons et legs d'immobilisations" "syscebnl_4865","Receivables from fixed asset donations and bequests",4865,"asset_current","False","Créances reçues sur dons et legs d'immobilisations" "syscebnl_488","Other debts outside ordinary activities (H.A.O.)",488,"liability_current","False","Autres créances hors activités ordinaires (H.A.O.)" "syscebnl_490","Impairment of trade payables",490,"asset_current","False","Dépréciations des comptes fournisseurs" "syscebnl_491","Impairment of member and customer accounts",491,"asset_current","False","Dépréciations des comptes adhérents et clients-usagers" "syscebnl_492","Impairment of personnel accounts",492,"asset_current","False","Dépréciations des comptes personnel" "syscebnl_493","Impairment of social security accounts",493,"asset_current","False","Dépréciations des comptes organismes sociaux" "syscebnl_494","Impairment of government and public authority accounts",494,"asset_current","False","Dépréciations des comptes État et Collectivités publiques" "syscebnl_497","Impairment of sundry debtors",497,"asset_current","False","Dépréciations des comptes débiteurs divers" "syscebnl_498","Impairment of receivables accounts",498,"asset_current","False","Dépréciations des comptes de créances H.A.O." "syscebnl_4991","Provisions for risks on operating transactions",4991,"liability_current","False","Provisions pour risques sur opérations d'exploitation" "syscebnl_4998","Provisions for risks on H.A.O. operations",4998,"liability_current","False","Provisions pour risques sur operations H.A.O" "syscebnl_501","Short-term treasury securities and saving bonds",501,"asset_current","False","Titres du trésor et bons de caisse à court terme" "syscebnl_502","Shares",502,"asset_current","False","Actions" "syscebnl_503","Bonds",503,"asset_current","False","Obligations" "syscebnl_504","Warrants",504,"asset_current","False","Bons de souscription" "syscebnl_505","Marketable securities outside the Region",505,"asset_current","False","Titres négociables hors Région" "syscebnl_506","Accrued interest",506,"asset_current","False","Intérêts courus" "syscebnl_508","Other investment securities and similar receivables",508,"asset_current","False","Autres titres de placement et créances assimilées" "syscebnl_513","Cheques to be cashed",513,"asset_current","False","Chèques à encaisser" "syscebnl_514","Cheques for collection",514,"asset_current","False","Chèques à l'encaissement" "syscebnl_515","Credit cards for collection",515,"asset_current","False","Cartes de crédit à encaisser" "syscebnl_518","Other receivables",518,"asset_current","False","Autres valeurs à l'encaissement" "syscebnl_521","Local banks",521,"asset_cash","False","Banques locales" "syscebnl_522","Banks in other countries, Region",522,"asset_cash","False","Banques autres États Région" "syscebnl_523","Banks in other States, Monetary zone",523,"asset_cash","False","Banques autres États zone monétaire" "syscebnl_524","Banks outside the monetary zone",524,"asset_cash","False","Banques hors zone monétaire" "syscebnl_525","Banks term deposits and similar transactions",525,"asset_cash","False","Banques dépôt à terme et opérations assimilées" "syscebnl_526","Bank, accrued interest",526,"asset_cash","False","Banque, intérêts courus" "syscebnl_531","Postal banks",531,"asset_cash","False","Banques postales" "syscebnl_532","Treasury",532,"asset_cash","False","Trésor" "syscebnl_533","Management and intermediation companies (S.G.L.)",533,"asset_cash","False","Sociétés de gestion et d'intermédiation (S.G.L.)" "syscebnl_536","Financial institutions, accrued interest",536,"asset_cash","False","Établissements financiers, intérêts courus" "syscebnl_538","Other financial institutions",538,"asset_cash","False","Autres organismes financiers" "syscebnl_551","Electronic money - fuel card",551,"asset_cash","False","Monnaie électronique-carte carburant" "syscebnl_552","Electronic money - cell phone",552,"asset_cash","False","Monnaie électronique- téléphone portable" "syscebnl_553","Electronic money - toll card",553,"asset_cash","False","Monnaie électronique - carte péage" "syscebnl_554","Electronic purse",554,"asset_cash","False","Porte-monnaie électronique" "syscebnl_558","Other electronic money instruments",558,"asset_cash","False","Autres instruments de monnaie électronique" "syscebnl_561","Cash credits",561,"liability_current","False","Crédits de trésorerie" "syscebnl_565","Discounting of ordinary loans",565,"liability_current","False","Escompte de crédits ordinaires" "syscebnl_566","Bank overdrafts, accrued interest",566,"liability_current","False","Banques, crédits de trésorerie, intérêts courus" "syscebnl_571","Cash in local currency",571,"asset_cash","False","Caisse en monnaie nationale" "syscebnl_572","Cash in foreign currencies",572,"asset_cash","False","Caisse en devises" "syscebnl_585","Transfers of funds",585,"asset_cash","False","Virements de fonds" "syscebnl_588","Other internal transfers",588,"asset_cash","False","Autres virements internes" "syscebnl_590","Impairment of marketable securities",590,"asset_cash","False","Dépréciations des titres de placement" "syscebnl_591","Impairment of securities and receivables",591,"asset_cash","False","Dépréciations des titres et valeurs à encaisser" "syscebnl_592","Impairment of bank accounts",592,"asset_cash","False","Dépréciations des comptes banques" "syscebnl_593","Impairment of financial institution and similar accounts",593,"asset_cash","False","Dépréciations des comptes établissements financiers et assimilés" "syscebnl_595","Impairment of electronic money accounts",595,"asset_cash","False","Dépréciations des comptes d'instruments de monnaie électronique" "syscebnl_599","Provisions for short-term financial risks and charges",599,"liability_current","False","Provisions pour risque et charges à court terme à caractère financier" "syscebnl_601","Purchases of goods and services related to the activity",601,"expense_direct_cost","False","Achats de biens et services liés à l'activité" "syscebnl_602","Purchases of goods, raw materials and related supplies",602,"expense_direct_cost","False","Achats de marchandises, matières premières et fournitures liées" "syscebnl_6031","Changes in inventories of goods and services related to operations",6031,"expense","False","Variations des stocks de biens et services liés à l'activité" "syscebnl_6032","Changes in inventories of goods",6032,"expense","False","Variations des stocks de marchandises" "syscebnl_6033","Changes in inventories of raw materials and related supplies",6033,"expense","False","Variations des stocks de matières premières et fournitures liées" "syscebnl_6034","Changes in inventories of other supplies",6034,"expense","False","Variations des stocks d'autres approvisionnements" "syscebnl_6035","Changes in inventories of gifts in kind to be distributed",6035,"expense","False","Variations de stocks de dons en nature à distribuer" "syscebnl_604","Purchases of consumable materials and supplies",604,"expense_direct_cost","False","Achats stockés de matières et fournitures consommables" "syscebnl_605","Other purchases",605,"expense","False","Autres achats" "syscebnl_606","Purchases for other activities",606,"expense","False","Achats autres activités" "syscebnl_608","Purchases of packaging",608,"expense","False","Achats d'emballages" "syscebnl_612","Transport on sales",612,"expense","False","Transports sur ventes" "syscebnl_613","Transport on behalf of third parties",613,"expense","False","Transports pour le compte de tiers" "syscebnl_614","Staff transport",614,"expense","False","Transports du personnel" "syscebnl_616","Transport of mail",616,"expense","False","Transports de plis" "syscebnl_618","Other transport costs",618,"expense","False","Autres frais de transport" "syscebnl_619","Discounts and rebates obtained (not broken down)",619,"expense","False","Rabais, Remises et Ristournes Obtenus (non ventilés)" "syscebnl_621","General sub-contracting",621,"expense","False","Sous-traitance générale" "syscebnl_622","Rentals and service charges",622,"expense","False","Locations, charges locatives" "syscebnl_623","Capital lease payments",6232,"expense","False","Redevances de location-acquisition" "syscebnl_624","Servicing, repair, overhaul and maintenance",624,"expense","False","Entretien, réparation, remise en état et maintenance" "syscebnl_625","Insurance premiums",625,"expense","False","Primes d'assurances" "syscebnl_626","Studies, research and documentation",626,"expense","False","Études, recherches et documentation" "syscebnl_627","Advertising, publications, public relations",627,"expense","False","Publicité, publications, relations publiques" "syscebnl_628","Telecommunications costs",628,"expense","False","Frais de télécommunications" "syscebnl_631","Bank charges",631,"expense","False","Frais bancaires" "syscebnl_632","Remuneration of intermediaries and consultants",632,"expense","False","Rémunérations d'intermédiaires et de conseils" "syscebnl_633","Training costs",633,"expense","False","Frais de formation" "syscebnl_634","Royalties for patents, licences, software, websites, concessions, rights and similar entitlements",634,"expense","False","Redevances pour brevets, licences, logiciels, sites internet, concessions et droits et valeurs similaires" "syscebnl_635","Contributions",635,"expense","False","Cotisations" "syscebnl_636","Fundraising expenses",636,"expense","False","Frais de recherche de fonds" "syscebnl_637","Remuneration of external staff",637,"expense","False","Rémunérations de personnel extérieur à l'entité" "syscebnl_638","Other external charges",638,"expense","False","Autres charges externes" "syscebnl_641","Direct taxes and duties",641,"expense","False","Impôts et taxes directs" "syscebnl_645","Indirect taxes and duties",645,"expense","False","Impôts et taxes indirects" "syscebnl_646","Registration duties",646,"expense","False","Droits d'enregistrement" "syscebnl_647","Penalties and tax fines",647,"expense","False","Pénalités et amendes fiscales" "syscebnl_648","Other taxes",648,"expense","False","Autres impôts et taxes" "syscebnl_649","Tax relief and cancellations",649,"expense","False","Dégrèvements et annulations des impôts et taxes" "syscebnl_651","Losses on trade and other receivables",651,"expense","False","Pertes sur créances adhérents clients, et autres débiteurs" "syscebnl_652","Subsidies granted by the entity",652,"expense","False","Subventions accordées par l'entité" "syscebnl_654","Current donations in kind for distribution",654,"expense","False","Dons en nature courants à distribuer" "syscebnl_657","Penalties and fines",657,"expense","False","Pénalités et amendes pénales" "syscebnl_658","Sundry expenses",658,"expense","False","Charges diverses" "syscebnl_659","Impairment charges and provisions for short-term operating risks",659,"expense","False","Charges pour dépréciations et provisions pour risques à court terme d'exploitation" "syscebnl_661","Direct remuneration paid to national staff",661,"expense","False","Rémunérations directes versées au personnel national" "syscebnl_662","Direct remuneration paid to non-national staff",662,"expense","False","Rémunérations directes versées au personnel non national" "syscebnl_663","Flat-rate allowances paid to staff",663,"expense","False","Indemnités forfaitaires versées au personnel" "syscebnl_664","Social security contributions",664,"expense","False","Charges sociales" "syscebnl_665","Staff clothing and equipment",665,"expense","False","Habillement et équipement du personnel" "syscebnl_667","Remuneration transferred from outside personnel",667,"expense","False","Rémunération transférée de personnel extérieur" "syscebnl_668","Other social security charges",668,"expense","False","Autres charges sociales" "syscebnl_669","Waivers and cancellations of social security contributions",669,"expense","False","Dégrèvements et annulations des charges sociales" "syscebnl_671","Interest on borrowings",671,"expense","False","Intérêts des emprunts" "syscebnl_672","Interest in capital leases",672,"expense","False","Intérêts dans loyers de location-acquisition" "syscebnl_673","Discounts granted",673,"expense","False","Escomptes accordés" "syscebnl_674","Other interests",674,"expense","False","Autres intérêts" "syscebnl_676","Financial exchange losses",676,"expense","False","Pertes de change financières" "syscebnl_677","Losses on marketable securities",677,"expense","False","Pertes sur titres de placement" "syscebnl_678","Losses and expenses on financial risks",678,"expense","False","Pertes et charges sur risques financiers" "syscebnl_679","Charges for impairment and provisions for short-term financial risks",679,"expense","False","Charges pour dépréciations et provisions pour risques à court terme financières" "syscebnl_680","Allocations to depreciation of temporary usufruct",680,"expense","False","Dotations aux amortissements d'usufruit temporaire" "syscebnl_681","Allocations to operating depreciation",681,"expense","False","Dotations aux amortissements d'exploitation" "syscebnl_691","Allocations to provisions and operating depreciation",691,"expense","False","Dotations aux provisions et aux dépréciations d'exploitation"$ "syscebnl_695","Allocations for impairment in value of fixed assets held for sale arising from gifts and bequests not yet received and from temporary usufruct",695,"expense","False","Dotations aux dépréciations d'immobilisations destinées à la vente provenant des dons et legs non encore reçus et d'usufruit temporaire" "syscebnl_697","Allocations to provisions and impairment losses",697,"expense","False","Dotations aux provisions et aux dépréciations financières" "syscebnl_701","Membership fees",701,"income_other","False","Cotisations des adhérents" "syscebnl_702","Share of administrative funds transferred",702,"income_other","False","Quote-part de fonds d'administration transférés" "syscebnl_703","Share of consumable endowment transferred",703,"income_other","False","Quote-part de dotation consomptible transférée" "syscebnl_704","Income from generosity",704,"income_other","False","Revenus liés à la générosité" "syscebnl_7051","Sales of goods",7051,"income","False","Ventes marchandises" "syscebnl_7052","Services sold",7052,"income","False","Services vendus" "syscebnl_7053","Sales of finished goods",7053,"income","False","Ventes de produits finis" "syscebnl_7054","Sales of intermediate products",7054,"income","False","Ventes de produits intermédiaires" "syscebnl_7055","Sales of residual products",7055,"income","False","Ventes de produits résiduels" "syscebnl_706","Income from events",706,"income_other","False","Revenus des manifestations" "syscebnl_707","Ancillary revenue",707,"income_other","False","Produits accessoires" "syscebnl_708","Other income",708,"income_other","False","Autres revenus" "syscebnl_711","Operating grants from the State and local authorities",711,"income_other","False","Subventions d'exploitation versées par l'État et les Collectivités publiques" "syscebnl_713","Operating grants from national and international bodies",713,"income_other","False","Subventions d'exploitation versées par les organismes nationaux et internationaux" "syscebnl_718","Other operating grants",718,"income_other","False","Autres subventions d'exploitation" "syscebnl_721","Capitalised production, intangible fixed assets",721,"income_other","False","Production immobilisée, immobilisations incorporelles" "syscebnl_722","Capitalised production, tangible fixed assets",722,"income_other","False","Production immobilisée, immobilisations corporelles" "syscebnl_724","Own consumption",724,"income_other","False","Production auto-consommée" "syscebnl_726","Capitalised production, financial fixed assets",726,"income_other","False","Production immobilisée, immobilisations financières" "syscebnl_735","Changes in inventories of finished goods and services in progress",735,"income_other","False","Variations des stocks de produits finis et services en cours" "syscebnl_736","Changes in inventories of finished goods, intermediate products and residuals",736,"income_other","False","Variations des stocks de produits finis,produit intermédiaires et résiduels" "syscebnl_751","Gains on receivables Members, customer-users and other debtors",751,"income_other","False","Profits sur créances Adhérents, clients-usagers, et autres débiteurs" "syscebnl_752","Founder's contribution",752,"income_other","False","Contribution du fondateur" "syscebnl_754","Current donations in kind",754,"income_other","False","Dons en nature courants" "syscebnl_758","Miscellaneous income",758,"income_other","False","Produits divers" "syscebnl_759","Reversals of charges for impairment and provisions for short-term operating risks",759,"income_other","False","Reprises de charges pour dépréciations et provisions pour risques à court terme d'exploitation" "syscebnl_771","Interest on loans and other receivables",771,"income_other","False","Intérêts de prêts et créances diverses" "syscebnl_772","Income from equity interests and other long-term investments",772,"income_other","False","Revenus des titres de participation et autres titres immobilisés" "syscebnl_773","Discounts received",773,"income_other","False","Escomptes obtenus" "syscebnl_774","Investment income",774,"income_other","False","Revenus de placement" "syscebnl_776","Financial exchange gains",776,"income_other","False","Gains de change financiers" "syscebnl_777","Gains on disposals of marketable securities",777,"income_other","False","Gains sur cessions de titres de placement" "syscebnl_778","Gains on financial risks",778,"income_other","False","Gains sur risques financiers" "syscebnl_779","Reversals of charges for impairment and provisions for short-term financial risks",779,"income_other","False","Reprises de charges pour dépréciations et provisions pour risques à court terme financières" "syscebnl_781","Transfers of operating expenses",781,"income_other","False","Transferts de charges d'exploitation" "syscebnl_787","Transfers of financial expenses",787,"income_other","False","Transferts de charges financières" "syscebnl_791","Reversals of operating provisions and impairment losses",791,"income_other","False","Reprises de provisions et dépréciations d'exploitation" "syscebnl_792","Reversals of restricted funds and gifts and bequests of fixed assets",792,"income_other","False","Reprises de fonds affectés et provenant de dons et legs d'immobilisations" "syscebnl_795","Reversals of impairment losses on fixed assets received for sale from gifts and bequests and for temporary usufruct",795,"income_other","False","Reprises des dépréciations d'immobilisations reçues destinées à la vente provenant des dons et legs et d'usufruit temporaire" "syscebnl_796","Reversals of deferred funds",796,"income_other","False","Reprises de fonds reportés" "syscebnl_797","Reversals of provisions and impairment losses",797,"income_other","False","Reprises de provisions et dépréciations financières" "syscebnl_798","Write-backs of depreciation",798,"income_other","False","Reprises d'amortissements" "syscebnl_799","Reversals of investment grants",799,"income_other","False","Reprises de subventions d'investissement" "syscebnl_811","Book value of disposals of intangible assets",811,"expense","False","Valeurs comptables des cessions d'immobilisations incorporelles" "syscebnl_812","Book value of disposals of tangible fixed assets",812,"expense","False","Valeurs comptables des cessions d'immobilisations corporelles" "syscebnl_816","Book value of disposals of financial assets",816,"expense","False","Valeurs comptables des cessions d'immobilisations financières" "syscebnl_818","Book value of disposals of fixed assets received for sale as gifts and bequests",818,"expense","False","Valeurs comptables des cessions d'immobilisations reçues destinées à la vente provenant de dons et legs" "syscebnl_821","Proceeds from disposals of intangible assets",821,"income_other","False","Produits des cessions d'immobilisations incorporelles" "syscebnl_822","Proceeds from disposals of tangible assets",822,"income_other","False","Produits des cessions d'immobilisations corporelles" "syscebnl_826","Proceeds from disposals of financial assets",826,"income_other","False","Produits des cessions d'immobilisations financières" "syscebnl_828","Proceeds from disposals of fixed assets received for sale from gifts and bequests",828,"income_other","False","Produits des cessions d'immobilisations reçues destinées à la vente provenant de dons et legs" "syscebnl_831","H.A.O. expenses recognised",831,"expense","False","Charges H.A.O. constatées" "syscebnl_832","Donations in kind H.A.O. to distribute",832,"expense","False","Dons en nature H.A.O. à distribuer" "syscebnl_834","Losses on receivables H.A.O.",834,"expense","False","Pertes sur créances H.A.O." "syscebnl_836","Debt waivers granted",836,"expense","False","Abandons de créances consentis" "syscebnl_838","Expense transfers H.A.O.",838,"expense","False","Transferts de charges H.A.O." "syscebnl_839","Charges for depreciation and provisions for short-term risks H.A.O.",839,"expense","False","Charges pour dépréciations et provisions pour risques à court terme H.A.O." "syscebnl_841","Recognised H.A.O. income",841,"income_other","False","Produits H.A.O. constatés" "syscebnl_842","Voluntary contributions in kind",842,"income_other","False","Contributions volontaires en nature" "syscebnl_843","Voluntary contributions in cash",843,"income_other","False","Contributions volontaires en numéraire" "syscebnl_846","Debt waivers obtained",846,"income_other","False","Abandons de créances obtenus" "syscebnl_848","Transfers of income H.A.O.",848,"income_other","False","Transferts de produits H.A.O" "syscebnl_849","Reversals of charges for impairment and provisions for short-term risks",849,"income_other","False","Reprises de charges pour dépréciations et provisions pour risques à court terme" "syscebnl_851","Charges to regulated provisions",851,"expense","False","Dotations aux provisions réglementées" "syscebnl_852","Depreciation and amortisation charges H.A.O.",852,"expense","False","Dotations aux amortissements H.A.O." "syscebnl_853","Impairment charges H.A.O.",853,"expense","False","Dotations aux dépréciations H.A.O." "syscebnl_854","Charges to provisions for liabilities and charges H.A.O.",854,"expense","False","Dotations aux provisions pour risques et charges H.A.O." "syscebnl_858","Other charges H.A.O.",858,"expense","False","Autres dotations H.A.O" "syscebnl_861","Reversals of regulated provisions",861,"income_other","False","Reprises de provisions réglementées" "syscebnl_862","Write-backs of depreciation H.A.O.",862,"income_other","False","Reprises d'amortissements H.A.O." "syscebnl_863","Write-backs of depreciation H.A.O.",863,"income_other","False","Reprises de dépréciations H.A.O." "syscebnl_864","Reversals of provisions for liabilities and charges H.A.O.",864,"income_other","False","Reprises de provisions pour risques et charges H.A.O." "syscebnl_868","Other reversals H.A.O.",868,"income_other","False","Autres reprises H.A.O." "syscebnl_87","Changes in inventories of gifts in kind H.A.O.",87,"expense","False","Variations de stocks de dons en nature H.A.O." "syscebnl_881","Balancing subsidies, State",881,"income_other","False","Subventions d'équilibre, État" "syscebnl_884","Balancing subsidies, Public authorities",884,"income_other","False","Subventions d'équilibre, Collectivités publiques" "syscebnl_888","Other balancing subsidies",888,"income_other","False","Autres subventions d'équilibre" "syscebnl_900","Grants in kind",900,"off_balance","False","Secours en nature" "syscebnl_901","Free provision of goods",901,"off_balance","False","Mises à disposition gratuite de biens" "syscebnl_902","Services in kind",902,"off_balance","False","Prestations en nature" "syscebnl_904","Volunteer staff",904,"off_balance","False","Personnel bénévole" "syscebnl_910","Donations in kind",910,"off_balance","False","Dons en nature" "syscebnl_911","Services in kind",911,"off_balance","False","Prestations en nature" "syscebnl_914","Volunteers",914,"off_balance","False","Bénévolat" "syscebnl_92","ADJUSTED ACCOUNTS",92,"off_balance","False","COMPTES REFLECHIS" "syscebnl_93","RECLASSIFICATION ACCOUNTS",93,"off_balance","False","COMPTES DE RECLASSEMENTS" "syscebnl_94","COST ACCOUNTS",94,"off_balance","False","COMPTES DE COÛTS" "syscebnl_95","INVENTORY ACCOUNTS",95,"off_balance","False","COMPTES DE STOCKS" "syscebnl_96","PRE-ESTABLISHED COST VARIANCE ACCOUNTS",96,"off_balance","False","COMPTES D'ECARTS SUR COUTS PREETABLIS" "syscebnl_97","ACCOUNTING TREATMENT DIFFERENCES ACCOUNTS",97,"off_balance","False","COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE" "syscebnl_98","PROFIT AND LOSS ACCOUNTS",98,"off_balance","False","COMPTES DE RESULTATS" "syscebnl_99","INTERCOMPANY BALANCES",99,"off_balance","False","COMPTES DE LIAISONS INTERNES"