{
 "name": "SYSCOHADA - Plan de compte", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Venituri din sconturi obtinute", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Venituri din actiuni detinute la entitatile afiliate", 
              "root_type": "Income"
             }, 
             {
              "name": "Revenus sur autres formes de participation ", 
              "root_type": "Income"
             }, 
             {
              "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din interese de participare", 
              "root_type": "Income"
             }
            ], 
            "name": "Venituri din imobilizari financiare"
           }, 
           {
            "children": [
             {
              "name": "Revenus des titres immobilis\u00e9s", 
              "root_type": "Income"
             }, 
             {
              "name": "Revenus des pr\u00eats", 
              "root_type": "Income"
             }, 
             {
              "name": "Revenus des cr\u00e9ances immobilis\u00e9es", 
              "root_type": "Income"
             }
            ], 
            "name": "Venituri din investitii financiare pe termen scurt", 
            "root_type": "Income"
           }, 
           {
            "name": "Alte venituri financiare", 
            "root_type": "Income"
           }, 
           {
            "name": "Venituri din diferente de curs valutar", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Revenus des cr\u00e9ances diverses", 
              "root_type": "Income"
             }, 
             {
              "name": "Revenus des cr\u00e9ances commerciales ", 
              "root_type": "Income"
             }
            ], 
            "name": "Venituri din creante imobilizate", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Venituri din imobilizari financiare cedate", 
              "root_type": "Income"
             }, 
             {
              "name": "Castiguri din investitii pe termen scurt cedate", 
              "root_type": "Income"
             }
            ], 
            "name": "Venituri din investitii financiare cedate"
           }, 
           {
            "name": "Venituri din dobanzi", 
            "root_type": "Income"
           }
          ], 
          "name": "VENITURI FINANCIARE"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare aferente altor venituri", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare pentru dobanda datorata", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare aferente cifrei de afaceri", 
              "root_type": "Income"
             }, 
             {
              "name": "Venituri din subventii de exploatare pentru plata personalului", 
              "root_type": "Income"
             }
            ], 
            "name": "Venituri din subventii de exploatare"
           }
          ], 
          "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
         }
        ], 
        "name": "CONTURI DE VENITURI"
       }, 
       {
        "name": "CONTURI DE CHELTUIELI"
       }
      ], 
      "name": "Conturile de venituri si cheltuieli"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Diferente de pret la materii prime si materiale"
           }, 
           {
            "name": "Materiale de natura obiectelor de inventar"
           }, 
           {
            "children": [
             {
              "name": "Seminte si materiale de plantat"
             }, 
             {
              "name": "Combustibili"
             }, 
             {
              "name": "Materiale auxiliare"
             }, 
             {
              "name": "Furaje"
             }, 
             {
              "name": "Alte materiale consumabile"
             }, 
             {
              "name": "Materiale pentru ambalat"
             }, 
             {
              "name": "Piese de schimb"
             }
            ], 
            "name": "Materiale consumabile"
           }, 
           {
            "name": "Materii prime"
           }
          ], 
          "name": "STOCURI DE MATERII PRIME SI MATERIALE"
         }
        ], 
        "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
       }, 
       {
        "name": "CONTURI DE IMOBILIZARI"
       }, 
       {
        "name": "CONTURI DE TREZORERIE"
       }, 
       {
        "name": "Conturi de capitaluri"
       }, 
       {
        "name": "CONTURI DE TERTI"
       }
      ], 
      "name": "Conturi de bilant"
     }
    ], 
    "name": "Conturi financiare"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "name": "Decontari privind interesele de participare"
         }, 
         {
          "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour garanties donn\u00e9es aux clients"
           }, 
           {
            "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s"
           }, 
           {
            "name": "Autres provisions pour risques et charges"
           }, 
           {
            "name": "Provisions pour pertes de change"
           }, 
           {
            "name": "Provisions pour imp\u00f4ts"
           }, 
           {
            "name": "Provisions pour litiges"
           }
          ], 
          "name": "Autres provisions pour risques et charges"
         }, 
         {
          "children": [
           {
            "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
           }, 
           {
            "name": "Decontari privind interesele de participare"
           }, 
           {
            "name": "Dobanzi aferente decontarilor privind interesele de participare"
           }, 
           {
            "name": "Decontari intre entitatile afiliate"
           }
          ], 
          "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
         }, 
         {
          "name": "Dividende de plata"
         }, 
         {
          "children": [
           {
            "name": "Actionari/asociati dobanzi la conturi curente"
           }, 
           {
            "name": "Actionari/asociati - conturi curente"
           }
          ], 
          "name": "Sume datorate actionarilor/asociatilor"
         }, 
         {
          "children": [
           {
            "name": "Organismes internationaux, subventions \u00e0 recevoir"
           }, 
           {
            "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
           }, 
           {
            "name": "Int\u00e9r\u00eats courus"
           }
          ], 
          "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
         }, 
         {
          "children": [
           {
            "name": "Actionnaires d\u00e9faillants"
           }, 
           {
            "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital"
           }, 
           {
            "children": [
             {
              "name": "Apports en num\u00e9raire"
             }, 
             {
              "name": "Apports en nature"
             }
            ], 
            "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
           }, 
           {
            "name": "Associ\u00e9s - Capital \u00e0 rembourser"
           }, 
           {
            "name": "Associ\u00e9s - Versements anticip\u00e9s"
           }, 
           {
            "children": [
             {
              "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9"
             }, 
             {
              "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9"
             }
            ], 
            "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
           }
          ], 
          "name": "Decontari cu actionarii/asociatii privind capitalul"
         }
        ], 
        "name": "ORGANISMES INTERNATIONAUX"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Autres repr\u00e9sentants du personnel"
           }, 
           {
            "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
           }, 
           {
            "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
           }
          ], 
          "name": "REPR\u00c9SENTANTS DU PERSONNEL"
         }, 
         {
          "children": [
           {
            "name": "Alte creante in legatura cu personalul"
           }, 
           {
            "name": "Produits \u00e0 recevoir"
           }, 
           {
            "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
           }, 
           {
            "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats", 
            "root_type": "Liability"
           }, 
           {
            "name": "Autres Charges \u00e0 payer"
           }
          ], 
          "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
         }, 
         {
          "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9serve sp\u00e9ciale", 
            "root_type": "Liability"
           }, 
           {
            "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
           }, 
           {
            "name": "Assistance m\u00e9dicale"
           }, 
           {
            "name": "Allocations familiales"
           }, 
           {
            "name": "Autres oeuvres sociales internes"
           }
          ], 
          "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
         }, 
         {
          "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
         }, 
         {
          "children": [
           {
            "name": "Personnel, acomptes"
           }, 
           {
            "name": "Personnel, avances"
           }, 
           {
            "name": "Frais avanc\u00e9s et fournitures au personnel"
           }
          ], 
          "name": "PERSONNEL, AVANCES ET ACOMPTES"
         }, 
         {
          "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
         }, 
         {
          "children": [
           {
            "name": "Personnel, saisies-arr\u00eats"
           }, 
           {
            "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
           }, 
           {
            "name": "Personnel, oppositions"
           }
          ], 
          "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
         }
        ], 
        "name": "PERSONNEL"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Cr\u00e9ances litigieuses"
           }, 
           {
            "name": "Cr\u00e9ances douteuses"
           }
          ], 
          "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances en compte"
           }, 
           {
            "name": "Effets \u00e0 recevoir"
           }
          ], 
          "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
         }, 
         {
          "name": "Clients et comptes rattach\u00e9s "
         }, 
         {
          "name": "Efecte de primit de la clienti"
         }, 
         {
          "children": [
           {
            "name": "Clients - Groupe"
           }, 
           {
            "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
           }, 
           {
            "name": "Clients"
           }, 
           {
            "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
           }, 
           {
            "name": "Clients, organismes internationaux"
           }, 
           {
            "name": "Clients - Ventes de biens ou de prestations de services"
           }, 
           {
            "name": "Clienti"
           }, 
           {
            "name": "Client, retenues de garantie"
           }
          ], 
          "name": "CLIENTS"
         }, 
         {
          "children": [
           {
            "name": "Clients, factures \u00e0 \u00e9tablir"
           }, 
           {
            "name": "Clients - Int\u00e9r\u00eats courus"
           }, 
           {
            "name": "Clients, int\u00e9r\u00eats courus"
           }
          ], 
          "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
         }, 
         {
          "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
         }, 
         {
          "children": [
           {
            "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
           }, 
           {
            "name": "Organismes Internationaux, Effets \u00e0 recevoir"
           }, 
           {
            "name": "Clients - Groupe, Effets \u00e0 recevoir"
           }, 
           {
            "name": "Clients, Effets \u00e0 recevoir"
           }
          ], 
          "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
         }, 
         {
          "children": [
           {
            "name": "Clients - Groupe, avances et acomptes re\u00e7us"
           }, 
           {
            "name": "Clients, avances et acomptes re\u00e7us"
           }, 
           {
            "name": "Clients - Autres avoirs ", 
            "root_type": "Asset"
           }, 
           {
            "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ", 
            "root_type": "Asset"
           }, 
           {
            "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
           }, 
           {
            "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
           }
          ], 
          "name": "CLIENTS CR\u00c9DITEURS"
         }
        ], 
        "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
         }, 
         {
          "children": [
           {
            "name": "Autres comptes d\u00e9biteurs"
           }, 
           {
            "name": "Associ\u00e9s, comptes courants"
           }, 
           {
            "name": "Associ\u00e9s, op\u00e9rations faites en commun"
           }, 
           {
            "name": "Groupe, comptes courants"
           }, 
           {
            "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
         }, 
         {
          "children": [
           {
            "name": "Sur op\u00e9rations H.A.O."
           }, 
           {
            "name": "Sur op\u00e9rations d'exploitation"
           }
          ], 
          "name": "RISQUES PROVISIONN\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances sur cessions d'immobilisations"
           }, 
           {
            "name": "Cr\u00e9ances sur cessions de titres de placement"
           }, 
           {
            "name": "Autres cr\u00e9ances H.A.O."
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
         }, 
         {
          "children": [
           {
            "name": "Op\u00e9rations faites en commun et en GIE", 
            "root_type": "Liability"
           }, 
           {
            "name": "Comptes du groupe", 
            "root_type": "Liability"
           }, 
           {
            "name": "Comptes courants des associ\u00e9s", 
            "root_type": "Liability"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances douteuses"
           }, 
           {
            "name": "Cr\u00e9ances litigieuses"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
         }
        ], 
        "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
       }, 
       {
        "children": [
         {
          "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
         }, 
         {
          "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat"
         }, 
         {
          "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
         }, 
         {
          "children": [
           {
            "name": "Charges", 
            "root_type": "Liability"
           }, 
           {
            "name": "Produits"
           }
          ], 
          "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
         }, 
         {
          "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
         }, 
         {
          "name": "Produits constat\u00e9s d'avance", 
          "root_type": "Liability"
         }, 
         {
          "children": [
           {
            "name": "Frais d'\u00e9mission des emprunts"
           }, 
           {
            "name": "Factures non parvenues"
           }, 
           {
            "name": "Retenues de garantie"
           }, 
           {
            "name": "Immobilisations corporelles"
           }, 
           {
            "name": "Immobilisations incorporelles"
           }
          ], 
          "name": "FOURNISSEURS D'INVESTISSEMENTS"
         }, 
         {
          "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
         }, 
         {
          "children": [
           {
            "name": "Effets \u00e0 recevoir"
           }, 
           {
            "name": "En compte"
           }, 
           {
            "name": "Retenues de garantie"
           }, 
           {
            "name": "Factures \u00e0 \u00e9tablir"
           }
          ], 
          "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
         }
        ], 
        "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Alte sume primite cu caracter de subventii pentru investitii"
           }, 
           {
            "name": "Plusuri de inventar de natura imobilizarilor"
           }, 
           {
            "name": "Subventii guvernamentale pentru investitii"
           }, 
           {
            "name": "Donatii pentru investitii"
           }, 
           {
            "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
           }
          ], 
          "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
         }, 
         {
          "children": [
           {
            "name": "Produits"
           }, 
           {
            "name": "Charges"
           }
          ], 
          "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
         }, 
         {
          "children": [
           {
            "name": "Diminution des dettes", 
            "root_type": "Liability"
           }, 
           {
            "name": "Augmentation des cr\u00e9ances", 
            "root_type": "Liability"
           }, 
           {
            "name": "Diff\u00e9rences compens\u00e9es par couverture de change", 
            "root_type": "Liability"
           }
          ], 
          "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
         }, 
         {
          "children": [
           {
            "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
           }, 
           {
            "name": "Diminution des cr\u00e9ances"
           }, 
           {
            "name": "Augmentation des dettes"
           }
          ], 
          "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
         }, 
         {
          "children": [
           {
            "name": "D\u00e9biteurs divers"
           }, 
           {
            "name": "Cr\u00e9diteurs divers"
           }
          ], 
          "name": "COMPTES D'ATTENTE"
         }, 
         {
          "children": [
           {
            "name": "Augmentation des cr\u00e9ances circulantes"
           }, 
           {
            "name": "Diminution des dettes circulantes"
           }
          ], 
          "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
         }, 
         {
          "name": "Decontari din operatiuni in curs de clarificare"
         }, 
         {
          "children": [
           {
            "name": "Titres de participation"
           }, 
           {
            "name": "Titres immobilis\u00e9s"
           }, 
           {
            "name": "Titres de placement"
           }
          ], 
          "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Diminution des cr\u00e9ances"
           }, 
           {
            "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
           }, 
           {
            "name": "Augmentation des dettes"
           }
          ], 
          "name": "\u00c9CARTS DE CONVERSION - ACTIF"
         }, 
         {
          "children": [
           {
            "name": "Augmentation des cr\u00e9ances"
           }, 
           {
            "name": "Diminution des dettes"
           }, 
           {
            "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
           }
          ], 
          "name": "\u00c9CARTS DE CONVERSION - PASSIF"
         }
        ], 
        "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Charges \u00e0 payer"
           }, 
           {
            "name": "Dettes sur acquisitions de titres et valeurs de placement"
           }, 
           {
            "name": "Divers cr\u00e9anciers"
           }, 
           {
            "name": "Obligations, coupons \u00e0\u00a0 payer"
           }, 
           {
            "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser"
           }, 
           {
            "name": "Produits \u00e0 recevoir"
           }, 
           {
            "name": "Alte datorii fata de bugetul statului"
           }, 
           {
            "name": "Alte creante privind bugetul statului"
           }
          ], 
          "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
         }, 
         {
          "children": [
           {
            "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
           }, 
           {
            "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
           }, 
           {
            "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
           }, 
           {
            "name": "\u00c9tat, obligations cautionn\u00e9es"
           }, 
           {
            "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
           }, 
           {
            "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs"
           }, 
           {
            "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
           }, 
           {
            "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
           }
          ], 
          "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
         }, 
         {
          "children": [
           {
            "name": "Fournisseurs - retenues de garantie"
           }, 
           {
            "name": "Impozitul pe venit"
           }, 
           {
            "name": "Avances sur subventions"
           }, 
           {
            "name": "Fournisseurs - effets \u00e0\u00a0 payer"
           }, 
           {
            "name": "Impozitul pe profit"
           }, 
           {
            "name": "Fournisseurs - factures non parvenues"
           }
          ], 
          "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
         }, 
         {
          "children": [
           {
            "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
           }, 
           {
            "name": "Imp\u00f4ts et taxes d'Etat"
           }, 
           {
            "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
           }, 
           {
            "name": "Autres imp\u00f4ts et taxes"
           }, 
           {
            "name": "TVA colectata"
           }, 
           {
            "name": "Droits de douane"
           }, 
           {
            "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s"
           }, 
           {
            "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
           }
          ], 
          "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
         }, 
         {
          "children": [
           {
            "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
           }, 
           {
            "name": "Autres organismes sociaux"
           }, 
           {
            "name": "Mutuelles"
           }, 
           {
            "name": "Charges sociales \u00e0\u00a0 payer"
           }, 
           {
            "children": [
             {
              "name": "ALLOCATION FAMILIALES"
             }
            ], 
            "name": "\u00c9tat, T.V.A. due"
           }, 
           {
            "name": "Caisses de retraite"
           }
          ], 
          "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Etat, TVA factur\u00e9e 10%"
             }, 
             {
              "name": "Taxes assimil\u00e9es \u00e0 la TVA", 
              "root_type": "Liability"
             }, 
             {
              "name": "TVA \u00e0 d\u00e9caisser", 
              "root_type": "Liability"
             }, 
             {
              "name": "Etat, TVA factur\u00e9e 7%"
             }, 
             {
              "name": "Etat, TVA factur\u00e9e 20%"
             }, 
             {
              "name": "Etat, TVA factur\u00e9e 14%"
             }
            ], 
            "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
           }, 
           {
            "children": [
             {
              "children": [
               {
                "name": "TVA collect\u00e9e 5,5%", 
                "root_type": "Liability"
               }, 
               {
                "name": "TVA collect\u00e9e 19,6%", 
                "root_type": "Liability"
               }, 
               {
                "name": "TVA collect\u00e9e (autre taux)", 
                "root_type": "Liability"
               }
              ], 
              "name": "TVA collect\u00e9e"
             }, 
             {
              "name": "Taxes assimil\u00e9es \u00e0 la TVA", 
              "root_type": "Liability"
             }
            ], 
            "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer"
           }, 
           {
            "children": [
             {
              "name": "Taxes sur le chiffre d'affaires sur factures non parvenues", 
              "root_type": "Asset"
             }, 
             {
              "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9", 
              "root_type": "Asset"
             }, 
             {
              "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition", 
              "root_type": "Asset"
             }, 
             {
              "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir", 
              "root_type": "Liability"
             }, 
             {
              "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance", 
              "root_type": "Liability"
             }, 
             {
              "name": "Acomptes - R\u00e9gime du forfait", 
              "root_type": "Asset"
             }
            ], 
            "name": "Alte sume primite cu caracter de subventii"
           }, 
           {
            "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
           }, 
           {
            "children": [
             {
              "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises", 
              "root_type": "Asset"
             }, 
             {
              "name": "TVA sur immobilisations", 
              "root_type": "Asset"
             }, 
             {
              "name": "TVA sur autres biens et services", 
              "root_type": "Asset"
             }, 
             {
              "name": "Taxes assimil\u00e9es \u00e0 la TVA", 
              "root_type": "Asset"
             }, 
             {
              "name": "TVA d\u00e9ductible intracommunautaire", 
              "root_type": "Asset"
             }, 
             {
              "name": "Cr\u00e9dit de TVA \u00e0 reporter", 
              "root_type": "Asset"
             }
            ], 
            "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
           }, 
           {
            "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
           }, 
           {
            "children": [
             {
              "name": "TVA due intracommunautaire 5,5%", 
              "root_type": "Liability"
             }, 
             {
              "name": "TVA due intracommunautaire (autre taux)", 
              "root_type": "Liability"
             }, 
             {
              "name": "TVA due intracommunautaire 19,6%", 
              "root_type": "Liability"
             }, 
             {
              "name": "Etat, IR"
             }, 
             {
              "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9"
             }, 
             {
              "name": "Etat, Taxe professionnelle (ex patente)"
             }
            ], 
            "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
           }, 
           {
            "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
           }
          ], 
          "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
         }, 
         {
          "children": [
           {
            "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs"
           }, 
           {
            "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital"
           }, 
           {
            "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser"
           }, 
           {
            "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer"
           }, 
           {
            "name": "Associ\u00e9s - op\u00e9rations faites en commun"
           }, 
           {
            "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs"
           }
          ], 
          "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
         }, 
         {
          "children": [
           {
            "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
           }, 
           {
            "name": "Imp\u00f4ts sur salaires"
           }, 
           {
            "name": "Contribution nationale de solidarit\u00e9"
           }, 
           {
            "name": "Contribution nationale"
           }, 
           {
            "name": "Autres imp\u00f4ts et contributions"
           }
          ], 
          "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
         }, 
         {
          "children": [
           {
            "name": "Charges du personnel \u00e0\u00a0 payer"
           }, 
           {
            "name": "Personnel - autres cr\u00e9diteurs"
           }, 
           {
            "name": "Oppositions sur salaires"
           }, 
           {
            "name": "T.V.A. factur\u00e9e sur ventes"
           }, 
           {
            "name": "T.V.A. factur\u00e9e sur prestations de services"
           }, 
           {
            "name": "T.V.A. factur\u00e9e sur travaux"
           }
          ], 
          "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
         }
        ], 
        "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Fournisseurs - Achats d'immobilisations"
           }, 
           {
            "name": "Fournisseurs d'immobilisations - Retenues de garantie"
           }
          ], 
          "name": "Furnizori de imobilizari"
         }, 
         {
          "name": "Efecte de platit pentru imobilizari"
         }, 
         {
          "name": "Fournisseurs et comptes rattach\u00e9s "
         }, 
         {
          "children": [
           {
            "name": "Fournisseurs"
           }, 
           {
            "name": "Fournisseurs Groupe"
           }, 
           {
            "name": "Fournisseurs - Achats de biens et prestations de services"
           }, 
           {
            "name": "Fournisseur, retenues de garantie"
           }, 
           {
            "name": "Fournisseurs sous-traitants"
           }
          ], 
          "name": "FOURNISSEURS, DETTES EN COMPTE"
         }, 
         {
          "children": [
           {
            "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
           }, 
           {
            "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
           }, 
           {
            "name": "Fournisseurs, Effets \u00e0 payer"
           }
          ], 
          "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
         }, 
         {
          "children": [
           {
            "name": "Fournisseurs sous-traitants"
           }, 
           {
            "name": "Fournisseurs - Groupe"
           }, 
           {
            "name": "Fournisseurs - Int\u00e9r\u00eats courus"
           }, 
           {
            "name": "Fournisseurs"
           }, 
           {
            "name": "Fournisseurs d'immobilisations "
           }, 
           {
            "name": "Fournisseurs, int\u00e9r\u00eats courus"
           }
          ], 
          "name": "FOURNISSEURS, FACTURES NON PARVENUES"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Fournisseurs d'exploitation", 
              "root_type": "Asset"
             }, 
             {
              "name": "Fournisseurs d'immobilisations", 
              "root_type": "Asset"
             }
            ], 
            "name": "Fournisseurs - Autres avoirs"
           }, 
           {
            "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
           }, 
           {
            "name": "Fournisseurs avances et acomptes vers\u00e9s"
           }, 
           {
            "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
           }, 
           {
            "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre", 
            "root_type": "Asset"
           }, 
           {
            "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
           }, 
           {
            "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
           }
          ], 
          "name": "FOURNISSEURS D\u00c9BITEURS"
         }, 
         {
          "name": "Efecte de platit"
         }, 
         {
          "name": "Furnizori"
         }
        ], 
        "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement", 
          "root_type": "Liability"
         }, 
         {
          "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
         }, 
         {
          "children": [
           {
            "name": "Produits \u00e0 recevoir"
           }, 
           {
            "name": "Charges \u00e0 payer", 
            "root_type": "Liability"
           }
          ], 
          "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
         }, 
         {
          "children": [
           {
            "name": "Int\u00e9r\u00eats courus"
           }, 
           {
            "name": "Principal"
           }
          ], 
          "name": "ASSOCI\u00c9S, COMPTES COURANTS"
         }, 
         {
          "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
         }, 
         {
          "name": "GROUPE, COMPTES COURANTS"
         }, 
         {
          "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
         }, 
         {
          "children": [
           {
            "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
           }, 
           {
            "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
           }, 
           {
            "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
           }, 
           {
            "name": "Actionnaires d\u00e9faillants"
           }, 
           {
            "name": "Associ\u00e9s, autres apports"
           }, 
           {
            "name": "Associ\u00e9s, versements anticip\u00e9s"
           }, 
           {
            "name": "Associ\u00e9s apports en nature"
           }, 
           {
            "name": "Associ\u00e9s apports en num\u00e9raire"
           }, 
           {
            "name": "Associ\u00e9s, capital \u00e0 rembourser"
           }
          ], 
          "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
         }
        ], 
        "name": "ASSOCI\u00c9S ET GROUPE"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Autres charges \u00e0 payer"
           }, 
           {
            "name": "Produits \u00e0 recevoir"
           }, 
           {
            "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
           }, 
           {
            "name": "Charges sociales sur gratifications \u00e0 payer"
           }
          ], 
          "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
         }, 
         {
          "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
         }, 
         {
          "children": [
           {
            "name": "Accidents de travail"
           }, 
           {
            "name": "Autres cotisations sociales"
           }, 
           {
            "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
           }, 
           {
            "name": "Caisse de retraite obligatoire"
           }, 
           {
            "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
           }, 
           {
            "name": "Caisse de retraite facultative"
           }, 
           {
            "name": "Prestations familiales"
           }
          ], 
          "name": "S\u00c9CURIT\u00c9 SOCIALE"
         }, 
         {
          "children": [
           {
            "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
           }, 
           {
            "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
           }, 
           {
            "name": "Mutuelle"
           }
          ], 
          "name": "AUTRES ORGANISMES SOCIAUX"
         }, 
         {
          "children": [
           {
            "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
           }, 
           {
            "name": "Contributia unitatii la fondul de somaj"
           }, 
           {
            "name": "Contributia personalului la fondul de somaj"
           }
          ], 
          "name": "Ajutor de somaj"
         }
        ], 
        "name": "ORGANISMES SOCIAUX"
       }
      ], 
      "name": "Comptes de tiers"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Emballages r\u00e9cup\u00e9rables", 
            "root_type": "Asset"
           }, 
           {
            "name": "Mobilier", 
            "root_type": "Asset"
           }, 
           {
            "name": "Cheptel", 
            "root_type": "Asset"
           }, 
           {
            "name": "Mat\u00e9riel de transport", 
            "root_type": "Asset"
           }, 
           {
            "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ", 
            "root_type": "Asset"
           }, 
           {
            "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers", 
            "root_type": "Asset"
           }
          ], 
          "name": "AUTRES DROITS ET VALEURS INCORPORELS"
         }, 
         {
          "name": "MARQUES"
         }, 
         {
          "children": [
           {
            "name": "Frais de recherche et de d\u00e9veloppement"
           }, 
           {
            "name": "Logiciels"
           }, 
           {
            "name": "Autres droits et valeurs incorporels"
           }
          ], 
          "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels", 
            "root_type": "Asset"
           }, 
           {
            "name": "Outillage industriel", 
            "root_type": "Asset"
           }, 
           {
            "children": [
             {
              "name": "Sur sol d'autrui", 
              "root_type": "Asset"
             }, 
             {
              "name": "Sur sol propre", 
              "root_type": "Asset"
             }
            ], 
            "name": "Installations complexes sp\u00e9cialis\u00e9es"
           }, 
           {
            "children": [
             {
              "name": "Sur sol propre", 
              "root_type": "Asset"
             }, 
             {
              "name": "Sur sol d'autrui", 
              "root_type": "Asset"
             }
            ], 
            "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
           }, 
           {
            "name": "Mat\u00e9riel industriel", 
            "root_type": "Asset"
           }
          ], 
          "name": "FONDS COMMERCIAL"
         }, 
         {
          "children": [
           {
            "name": "Mijloace de transport"
           }, 
           {
            "children": [
             {
              "children": [
               {
                "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)", 
                "root_type": "Asset"
               }, 
               {
                "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)", 
                "root_type": "Asset"
               }
              ], 
              "name": "Autres ensembles immobiliers"
             }, 
             {
              "name": "Ensembles immobiliers industriels (A, B, ...)", 
              "root_type": "Asset"
             }, 
             {
              "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)", 
              "root_type": "Asset"
             }
            ], 
            "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
           }, 
           {
            "name": "Primes de remboursement des obligations"
           }, 
           {
            "children": [
             {
              "name": "Voies de fer", 
              "root_type": "Asset"
             }, 
             {
              "name": "Voies d'eau", 
              "root_type": "Asset"
             }, 
             {
              "name": "Barrages", 
              "root_type": "Asset"
             }, 
             {
              "name": "Pistes d'a\u00e9rodromes", 
              "root_type": "Asset"
             }, 
             {
              "name": "Voies de terre", 
              "root_type": "Asset"
             }
            ], 
            "name": "Ouvrages d'infrastructure"
           }, 
           {
            "name": "Aparate si instalatii de masurare, control si reglare"
           }, 
           {
            "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Animale si plantatii"
           }
          ], 
          "name": "LOGICIELS"
         }, 
         {
          "name": "INVESTISSEMENTS DE CR\u00c9ATION"
         }, 
         {
          "name": "DROIT AU BAIL"
         }, 
         {
          "children": [
           {
            "name": "Frais d'\u00e9mission des emprunts"
           }, 
           {
            "name": "Autres charges \u00e0\u00a0 r\u00e9partir"
           }, 
           {
            "name": "Frais d acquisition des immobilisations"
           }
          ], 
          "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
         }, 
         {
          "children": [
           {
            "name": "Frais de publicit\u00e9"
           }, 
           {
            "name": "Frais de prospection"
           }, 
           {
            "name": "Terenuri"
           }, 
           {
            "name": "Amenajari de terenuri"
           }, 
           {
            "name": "Frais d'augmentation du capital"
           }, 
           {
            "children": [
             {
              "children": [
               {
                "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)", 
                "root_type": "Asset"
               }, 
               {
                "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)", 
                "root_type": "Asset"
               }
              ], 
              "name": "Autres ensembles immobiliers"
             }, 
             {
              "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)", 
              "root_type": "Asset"
             }, 
             {
              "name": "Ensembles immobiliers industriels (A, B, ...)", 
              "root_type": "Asset"
             }
            ], 
            "name": "Terrains b\u00e2tis"
           }, 
           {
            "children": [
             {
              "name": "Carri\u00e8res", 
              "root_type": "Asset"
             }
            ], 
            "name": "Frais sur op\u00e9rations de fusions, scissions et transformations"
           }, 
           {
            "name": "Autres frais pr\u00e9liminaires"
           }
          ], 
          "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
         }
        ], 
        "name": "IMMOBILISATIONS INCORPORELLES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Pistes d\u2019a\u00e9rodrome"
           }, 
           {
            "name": "Barrages, Digues"
           }, 
           {
            "name": "Voies de terre"
           }, 
           {
            "name": "Voies d\u2019eau"
           }, 
           {
            "name": "Autres"
           }, 
           {
            "children": [
             {
              "name": "Outillage"
             }, 
             {
              "name": "Mat\u00e9riel"
             }
            ], 
            "name": "Voies de fer"
           }
          ], 
          "name": "OUVRAGES D\u2019INFRASTRUCTURE"
         }, 
         {
          "children": [
           {
            "name": "Mat\u00e9riel de transport"
           }, 
           {
            "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
           }, 
           {
            "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
           }, 
           {
            "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
           }, 
           {
            "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
           }
          ], 
          "name": "INSTALLATIONS TECHNIQUES"
         }, 
         {
          "children": [
           {
            "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
           }, 
           {
            "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
           }, 
           {
            "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport"
           }, 
           {
            "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage"
           }, 
           {
            "name": "Autres immobilisations corporelles en cours"
           }, 
           {
            "name": "Immobilisations corporelles en cours des terrains et constructions"
           }
          ], 
          "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Autres immobilisations corporelles"
           }, 
           {
            "name": "Terrains", 
            "root_type": "Asset"
           }, 
           {
            "name": "Constructions", 
            "root_type": "Asset"
           }, 
           {
            "name": "Installations techniques mat\u00e9riel et outillage industriels", 
            "root_type": "Asset"
           }, 
           {
            "name": "Autres immobilisations corporelles", 
            "root_type": "Asset"
           }
          ], 
          "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
         }, 
         {
          "children": [
           {
            "name": "Immeubles de rapport"
           }, 
           {
            "name": "B\u00e2timents administratifs et commerciaux"
           }, 
           {
            "name": "B\u00e2timents affect\u00e9s au logement du personnel"
           }, 
           {
            "children": [
             {
              "name": "Autres b\u00e2timents"
             }, 
             {
              "name": "B\u00e2timents industriels (A,B,,,)"
             }, 
             {
              "name": "B\u00e2timents Administratifs et commerciaux"
             }
            ], 
            "name": "B\u00e2timents industriels"
           }, 
           {
            "name": "B\u00e2timents agricoles"
           }, 
           {
            "name": "Agencements et am\u00e9nagements des constructions"
           }, 
           {
            "name": "Autres constructions"
           }
          ], 
          "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
         }, 
         {
          "children": [
           {
            "name": "Autres terrains"
           }, 
           {
            "name": "Agencements et am\u00e9nagements de terrains"
           }, 
           {
            "name": "B\u00e2timents administratifs et commerciaux"
           }, 
           {
            "name": "B\u00e2timents agricoles"
           }, 
           {
            "name": "B\u00e2timents industriels"
           }, 
           {
            "name": "Immeubles de rapport"
           }, 
           {
            "name": "B\u00e2timents affect\u00e9s au logement du personnel"
           }
          ], 
          "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
         }, 
         {
          "children": [
           {
            "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)"
           }, 
           {
            "name": "Mat\u00e9riel de bureau"
           }, 
           {
            "name": "Installations g\u00e9n\u00e9rales"
           }, 
           {
            "name": "Mat\u00e9riel informatique"
           }, 
           {
            "name": "Autres"
           }
          ], 
          "name": "AMENAGEMENTS DE BUREAUX"
         }, 
         {
          "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
         }
        ], 
        "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
       }, 
       {
        "children": [
         {
          "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
         }, 
         {
          "children": [
           {
            "name": "Titres divers"
           }, 
           {
            "name": "Actions"
           }
          ], 
          "name": "Autres titres immobilis\u00e9s"
         }, 
         {
          "children": [
           {
            "name": "Titres de participation"
           }
          ], 
          "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
         }
        ], 
        "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
           }, 
           {
            "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
           }
          ], 
          "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
         }, 
         {
          "children": [
           {
            "name": "Pr\u00eats au personnel"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
           }, 
           {
            "name": "Titres immobilis\u00e9s"
           }, 
           {
            "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
           }, 
           {
            "children": [
             {
              "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)", 
              "root_type": "Asset"
             }, 
             {
              "name": "Sur d\u00e9p\u00f4ts et cautionnements", 
              "root_type": "Asset"
             }, 
             {
              "name": "Sur pr\u00eats", 
              "root_type": "Asset"
             }, 
             {
              "name": "Sur cr\u00e9ances diverses", 
              "root_type": "Asset"
             }
            ], 
            "name": "Immobilisations financi\u00e8res diverses"
           }, 
           {
            "name": "Cr\u00e9ances sur l'Etat"
           }, 
           {
            "name": "Pr\u00eats et cr\u00e9ances non commerciales"
           }
          ], 
          "name": "INT\u00c9R\u00caTS COURUS"
         }, 
         {
          "children": [
           {
            "name": "D\u00e9p\u00f4ts pour le gaz"
           }, 
           {
            "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
           }, 
           {
            "name": "Cautionnements sur autres op\u00e9rations"
           }, 
           {
            "name": "Cautionnements sur march\u00e9s publics"
           }, 
           {
            "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
           }, 
           {
            "name": "D\u00e9p\u00f4ts pour l\u2019eau"
           }, 
           {
            "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
           }, 
           {
            "name": "Autres d\u00e9p\u00f4ts et cautionnements"
           }
          ], 
          "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Parts de fonds commun de placement (F.C.P.)"
           }, 
           {
            "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
           }, 
           {
            "name": "Titres participatifs"
           }, 
           {
            "name": "Autres titres immobilis\u00e9s"
           }, 
           {
            "name": "Certificats d\u2019investissement"
           }
          ], 
          "name": "TITRES IMMOBILIS\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Pr\u00eats aux associ\u00e9s"
           }, 
           {
            "name": "Titres pr\u00eat\u00e9s"
           }, 
           {
            "name": "Autres titres", 
            "root_type": "Asset"
           }, 
           {
            "name": "Billets de fonds"
           }, 
           {
            "name": "Pr\u00eats participatifs"
           }, 
           {
            "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
           }
          ], 
          "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances divers hors groupe"
           }, 
           {
            "name": "Or et m\u00e9taux pr\u00e9cieux ()"
           }, 
           {
            "name": "Cr\u00e9ances diverses groupe"
           }
          ], 
          "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
         }, 
         {
          "children": [
           {
            "name": "Retenues de garantie"
           }, 
           {
            "name": "Fonds r\u00e9glement\u00e9"
           }, 
           {
            "name": "Autres"
           }
          ], 
          "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
         }, 
         {
          "children": [
           {
            "name": "Augmentation des dettes de financement"
           }, 
           {
            "name": "Pr\u00eats immobiliers"
           }, 
           {
            "name": "Pr\u00eats mobiliers et d\u2019installation"
           }, 
           {
            "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
           }
          ], 
          "name": "PR\u00caTS AU PERSONNEL"
         }, 
         {
          "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s", 
          "root_type": "Asset"
         }
        ], 
        "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
       }, 
       {
        "children": [
         {
          "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
         }, 
         {
          "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
         }, 
         {
          "name": "Titluri puse in echivalenta"
         }, 
         {
          "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
         }, 
         {
          "children": [
           {
            "name": "Alte creante imobilizate"
           }, 
           {
            "name": "Dobanda aferenta creantelor legate de interesele de participare"
           }, 
           {
            "name": "Imprumuturi acordate pe termen lung"
           }, 
           {
            "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
           }, 
           {
            "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ", 
            "root_type": "Asset"
           }, 
           {
            "name": "Sume datorate de entitatile afiliate"
           }, 
           {
            "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
           }, 
           {
            "name": "Creante legate de interesele de participare"
           }, 
           {
            "name": "Dob\u00e2nzi aferente altor creante imobilizate"
           }
          ], 
          "name": "Creante imobilizate"
         }, 
         {
          "children": [
           {
            "name": "Actions", 
            "root_type": "Asset"
           }, 
           {
            "name": "Autres titres", 
            "root_type": "Asset"
           }
          ], 
          "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
         }, 
         {
          "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
         }, 
         {
          "children": [
           {
            "name": "Principal", 
            "root_type": "Asset"
           }, 
           {
            "name": "Int\u00e9r\u00eats courus", 
            "root_type": "Asset"
           }
          ], 
          "name": "AUTRES TITRES DE PARTICIPATION"
         }, 
         {
          "children": [
           {
            "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
           }, 
           {
            "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
           }, 
           {
            "name": "Varsaminte de efectuat privind interesele de participare"
           }
          ], 
          "name": "Varsaminte de efectuat pentru imobilizari financiare"
         }
        ], 
        "name": "TITRES DE PARTICIPATION"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
           }, 
           {
            "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
           }, 
           {
            "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
         }, 
         {
          "children": [
           {
            "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
         }, 
         {
          "children": [
           {
            "name": "Ajustari pentru deprecierea fondului comercial"
           }, 
           {
            "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
           }, 
           {
            "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
           }, 
           {
            "name": "Droit au bail", 
            "root_type": "Asset"
           }, 
           {
            "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
           }
          ], 
          "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
           }
          ], 
          "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
         }
        ], 
        "name": "PROVISIONS POUR DEPRECIATION"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Obligations convertibles"
           }, 
           {
            "name": "Autres emprunts obligataires"
           }, 
           {
            "name": "Obligations ordinaires"
           }
          ], 
          "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
         }, 
         {
          "name": "Alte imobilizari necorporale"
         }, 
         {
          "children": [
           {
            "name": "Frais d'\u00e9mission des emprunts"
           }, 
           {
            "name": "Charges diff\u00e9r\u00e9es"
           }, 
           {
            "name": "Frais d'acquisition d'immobilisations"
           }, 
           {
            "name": "Charges \u00e0 \u00e9taler"
           }
          ], 
          "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
         }, 
         {
          "name": "Cheltuieli de dezvoltare"
         }, 
         {
          "children": [
           {
            "name": "Frais de restructuration"
           }, 
           {
            "children": [
             {
              "name": "Frais de publicit\u00e9", 
              "root_type": "Asset"
             }, 
             {
              "name": "Frais de prospection", 
              "root_type": "Asset"
             }
            ], 
            "name": "Frais de prospection"
           }, 
           {
            "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
           }, 
           {
            "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
           }, 
           {
            "name": "Frais de constitution"
           }, 
           {
            "name": "Frais de publicit\u00e9 et de lancement"
           }, 
           {
            "name": "Frais divers d'\u00e9tablissement"
           }, 
           {
            "name": "Frais de modification du capital (fusions, scissions, transformations)"
           }
          ], 
          "name": "FRAIS D'\u00c9TABLISSEMENT"
         }, 
         {
          "children": [
           {
            "name": "Fond comercial negativ"
           }, 
           {
            "name": "Fond comercial pozitiv"
           }
          ], 
          "name": "Fond comercial"
         }, 
         {
          "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
         }
        ], 
        "name": "CHARGES IMMOBILIS\u00c9ES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Autres terrains"
           }, 
           {
            "name": "Terrains nus"
           }, 
           {
            "name": "Terrains agricoles et forestiers"
           }, 
           {
            "name": "Terrains de gisement"
           }
          ], 
          "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Autres travaux"
           }, 
           {
            "name": "Plantation d'arbres et d'arbustes"
           }
          ], 
          "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
         }, 
         {
          "children": [
           {
            "name": "Carri\u00e8res"
           }
          ], 
          "name": "TERRAINS DE GISEMENT"
         }, 
         {
          "children": [
           {
            "name": "Parkings"
           }
          ], 
          "name": "TERRAINS AM\u00c9NAG\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Terrains des logements affect\u00e9s au personnel"
           }, 
           {
            "name": "Terrains des immeubles de rapport"
           }, 
           {
            "name": "Autres terrains"
           }
          ], 
          "name": "AUTRES TERRAINS"
         }, 
         {
          "children": [
           {
            "name": "Terrains \u00e0 b\u00e2tir"
           }, 
           {
            "name": "Brevets, marques, droits et valeurs similaires"
           }, 
           {
            "name": "Autres terrains nus"
           }
          ], 
          "name": "TERRAINS NUS"
         }, 
         {
          "children": [
           {
            "name": "Fonds commercial"
           }, 
           {
            "name": "pour b\u00e2timents industriels et agricoles"
           }, 
           {
            "name": "pour b\u00e2timents administratifs et commerciaux"
           }, 
           {
            "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
           }, 
           {
            "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
           }, 
           {
            "name": "Autres terrains b\u00e2tis"
           }
          ], 
          "name": "TERRAINS B\u00c2TIS"
         }, 
         {
          "name": "TERRAINS MIS EN CONCESSION"
         }, 
         {
          "children": [
           {
            "name": "Terrains d'exploitation foresti\u00e8re"
           }, 
           {
            "name": "Immobilisation en recherche et d\u00e9veloppement"
           }, 
           {
            "name": "Terrains d'exploitation agricole"
           }, 
           {
            "name": "Autres terrains"
           }
          ], 
          "name": "TERRAINS AGRICOLES ET FORESTIERS"
         }
        ], 
        "name": "TERRAINS"
       }, 
       {
        "children": [
         {
          "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
         }, 
         {
          "children": [
           {
            "name": "Mat\u00e9riel industriel"
           }, 
           {
            "name": "Outillage commercial"
           }, 
           {
            "name": "Billets de fonds"
           }, 
           {
            "name": "Autres pr\u00eats"
           }, 
           {
            "name": "Pr\u00eats aux associ\u00e9s"
           }, 
           {
            "name": "Outillage industriel"
           }, 
           {
            "name": "Mat\u00e9riel commercial"
           }
          ], 
          "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
         }, 
         {
          "children": [
           {
            "name": "Mat\u00e9riel informatique"
           }, 
           {
            "name": "Mat\u00e9riel de bureau"
           }, 
           {
            "name": "Mat\u00e9riel et mobilier des logements du personnel"
           }, 
           {
            "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
           }, 
           {
            "name": "Mobilier de bureau"
           }, 
           {
            "name": "Mat\u00e9riel bureautique"
           }
          ], 
          "name": "MAT\u00c9RIEL ET MOBILIER"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances financi\u00e8res diverses"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
           }, 
           {
            "children": [
             {
              "name": "Bons divers"
             }, 
             {
              "name": "Bons d'\u00e9quipement"
             }, 
             {
              "name": "Obligations"
             }
            ], 
            "name": "Collections et oeuvres d\u2019art"
           }, 
           {
            "name": "Cr\u00e9ances immobilis\u00e9es"
           }, 
           {
            "children": [
             {
              "name": "Cautionnements"
             }, 
             {
              "name": "D\u00e9p\u00f4ts"
             }
            ], 
            "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
           }
          ], 
          "name": "AUTRES MAT\u00c9RIELS"
         }, 
         {
          "children": [
           {
            "name": "Autres mat\u00e9riels"
           }, 
           {
            "name": "Immobilisations animales et agricoles"
           }, 
           {
            "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
           }, 
           {
            "name": "Mat\u00e9riel et mobilier de bureau"
           }, 
           {
            "name": "Mat\u00e9riel de transport"
           }, 
           {
            "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
           }, 
           {
            "name": "Mat\u00e9riel et outillage agricole"
           }, 
           {
            "name": "Mat\u00e9riel et outillage industriel et commercial"
           }
          ], 
          "name": "MAT\u00c9RIEL EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Autres"
           }, 
           {
            "name": "Cheptel, animaux de trait"
           }, 
           {
            "name": "Plantations agricoles"
           }, 
           {
            "name": "Cheptel, animaux reproducteurs"
           }, 
           {
            "name": "Animaux de garde"
           }
          ], 
          "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
         }, 
         {
          "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
         }, 
         {
          "children": [
           {
            "name": "Mat\u00e9riel naval"
           }, 
           {
            "name": "Mat\u00e9riel hippomobile"
           }, 
           {
            "name": "Mat\u00e9riel automobile"
           }, 
           {
            "name": "Mat\u00e9riel ferroviaire"
           }, 
           {
            "name": "Mat\u00e9riel fluvial, lagunaire"
           }, 
           {
            "name": "Mat\u00e9riel a\u00e9rien"
           }, 
           {
            "name": "Autres (v\u00e9lo, mobylette, moto)"
           }
          ], 
          "name": "MAT\u00c9RIEL DE TRANSPORT"
         }, 
         {
          "children": [
           {
            "name": "Mat\u00e9riel agricole"
           }, 
           {
            "name": "Outillage agricole"
           }
          ], 
          "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
         }
        ], 
        "name": "MAT\u00c9RIEL"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Amortissements des autres droits et valeurs incorporels"
           }, 
           {
            "name": "Amortissements des investissements de cr\u00e9ation"
           }, 
           {
            "children": [
             {
              "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage"
             }, 
             {
              "name": "Amortissements des frais de prospection"
             }, 
             {
              "name": "Amortissements des frais de publicit\u00e9"
             }, 
             {
              "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations"
             }, 
             {
              "name": "Amortissements des frais d'augmentation du capital"
             }, 
             {
              "name": "Amortissements des frais de constitution"
             }, 
             {
              "name": "Amortissements des autres frais pr\u00e9liminaires"
             }
            ], 
            "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
           }, 
           {
            "children": [
             {
              "name": "Amortissements des frais d'acquisition des immobilisations"
             }, 
             {
              "name": "Amortissements des frais d'\u00e9mission des emprunts"
             }, 
             {
              "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir"
             }
            ], 
            "name": "Amortissements des brevets, licences, concessions et droits similaires"
           }, 
           {
            "name": "Amortissements du droit au bail"
           }, 
           {
            "name": "Amortissements des logiciels"
           }, 
           {
            "name": "Amortissements des marques"
           }, 
           {
            "name": "Amortissements du fonds commercial"
           }
          ], 
          "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
         }, 
         {
          "children": [
           {
            "name": "Amortissements des autres immobilisations incorporelles"
           }, 
           {
            "name": "Amortissements des terrains de gisement"
           }, 
           {
            "name": "Amortissements des terrains agricoles et forestiers"
           }, 
           {
            "name": "Amortissements du fonds commercial"
           }, 
           {
            "name": "Amortissements des brevets, marques, droits et valeurs similaires"
           }, 
           {
            "name": "Amortissements des travaux de mise en valeur des terrains"
           }
          ], 
          "name": "AMORTISSEMENTS DES TERRAINS"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Amortissements des installations techniques"
             }, 
             {
              "name": "Amortissements du mat\u00e9riel et outillage"
             }, 
             {
              "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables"
             }, 
             {
              "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage"
             }
            ], 
            "name": "Amortissements des ouvrages d'infrastructure"
           }, 
           {
            "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
           }, 
           {
            "name": "Amortissements des autres installations et agencements"
           }, 
           {
            "children": [
             {
              "name": "Amortissements des b\u00e2timents"
             }, 
             {
              "name": "Amortissements des constructions sur terrains d'autrui"
             }, 
             {
              "name": "Amortissements des ouvrages d'infrastructure"
             }, 
             {
              "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions"
             }, 
             {
              "name": "Amortissements des autres constructions"
             }
            ], 
            "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
           }, 
           {
            "children": [
             {
              "name": "Amortissements des autres terrains"
             }, 
             {
              "name": "Amortissements des terrains nus"
             }, 
             {
              "name": "Amortissements des terrains am\u00e9nag\u00e9s"
             }, 
             {
              "name": "Amortissements des terrains b\u00e2tis"
             }, 
             {
              "name": "Amortissements des terrains de gisement"
             }, 
             {
              "name": "Amortissements des agencements et am\u00e9nagements de terrains"
             }
            ], 
            "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
           }, 
           {
            "name": "Amortissements des installations techniques"
           }, 
           {
            "children": [
             {
              "name": "Amortissements du mat\u00e9riel informatique"
             }, 
             {
              "name": "Amortissements des agencements, installations et am\u00e9nagements divers"
             }, 
             {
              "name": "Amortissements du mobilier de bureau"
             }, 
             {
              "name": "Amortissements du mat\u00e9riel de bureau"
             }, 
             {
              "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
             }
            ], 
            "name": "Amortissements des am\u00e9nagements de bureaux"
           }
          ], 
          "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
         }, 
         {
          "children": [
           {
            "name": "Amortizarea altor imobilizari necorporale"
           }, 
           {
            "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
           }, 
           {
            "name": "Amortizarea cheltuielilor de dezvoltare"
           }, 
           {
            "name": "Amortizarea cheltuielilor de constituire"
           }, 
           {
            "name": "Amortizarea fondului comercial"
           }
          ], 
          "name": "Amortizari privind amortizarile necorporale"
         }, 
         {
          "children": [
           {
            "name": "Amortissements du mat\u00e9riel et outillage agricole"
           }, 
           {
            "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
           }, 
           {
            "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
           }, 
           {
            "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
           }, 
           {
            "name": "Amortissements du mat\u00e9riel de transport"
           }, 
           {
            "name": "Amortissements du mat\u00e9riel et mobilier"
           }, 
           {
            "name": "Amortissements des autres mat\u00e9riels"
           }, 
           {
            "name": "Amortissements des immobilisations animales et agricoles"
           }
          ], 
          "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
         }
        ], 
        "name": "AMORTISSEMENTS"
       }
      ], 
      "name": "Comptes d'immobilisations"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
           }
          ], 
          "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
         }, 
         {
          "children": [
           {
            "name": "Diminution des dettes de financement"
           }
          ], 
          "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
         }, 
         {
          "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
         }, 
         {
          "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)", 
          "root_type": "Liability"
         }, 
         {
          "children": [
           {
            "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
           }, 
           {
            "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
           }, 
           {
            "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
           }
          ], 
          "name": "INT\u00c9R\u00caTS COURUS"
         }, 
         {
          "children": [
           {
            "name": "Principal", 
            "root_type": "Liability"
           }, 
           {
            "name": "Int\u00e9r\u00eats courus", 
            "root_type": "Liability"
           }
          ], 
          "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
         }
        ], 
        "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)", 
          "root_type": "Liability"
         }, 
         {
          "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
         }, 
         {
          "children": [
           {
            "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
           }, 
           {
            "name": "Perte nette \u00e0 reporter"
           }
          ], 
          "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
         }
        ], 
        "name": "REPORT \u00c0 NOUVEAU"
       }, 
       {
        "children": [
         {
          "name": "PROVISIONS POUR PERTES DE CHANGE"
         }, 
         {
          "name": "PROVISIONS POUR LITIGES"
         }, 
         {
          "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
         }, 
         {
          "children": [
           {
            "name": "Autres provisions financi\u00e8res pour risques et charges"
           }, 
           {
            "name": "Provisions de propre assureur"
           }, 
           {
            "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
           }, 
           {
            "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
           }
          ], 
          "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
         }, 
         {
          "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour grosses r\u00e9parations"
           }
          ], 
          "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
         }, 
         {
          "name": "PROVISIONS POUR IMP\u00d4TS"
         }, 
         {
          "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
         }
        ], 
        "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Hausse des prix", 
            "root_type": "Liability"
           }, 
           {
            "name": "Fluctuation des cours", 
            "root_type": "Liability"
           }
          ], 
          "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour investissement (participation des salari\u00e9s)", 
            "root_type": "Liability"
           }, 
           {
            "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers", 
            "root_type": "Liability"
           }
          ], 
          "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
         }, 
         {
          "name": "Plus-values r\u00e9investies", 
          "root_type": "Liability"
         }, 
         {
          "children": [
           {
            "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues"
           }, 
           {
            "name": "Avances de l'Etat"
           }, 
           {
            "name": "Dettes de financement diverses"
           }, 
           {
            "name": "Billets de fonds"
           }, 
           {
            "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s"
           }, 
           {
            "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations"
           }, 
           {
            "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
           }, 
           {
            "name": "Fournisseurs d'immobilisation"
           }
          ], 
          "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
         }, 
         {
          "name": "Amortissements d\u00e9rogatoires", 
          "root_type": "Liability"
         }, 
         {
          "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation", 
          "root_type": "Liability"
         }, 
         {
          "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
         }, 
         {
          "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif", 
          "root_type": "Liability"
         }, 
         {
          "children": [
           {
            "name": "Autres"
           }, 
           {
            "name": "\u00c9tat"
           }, 
           {
            "name": "Emprunts obligataires"
           }, 
           {
            "name": "D\u00e9partements"
           }, 
           {
            "name": "R\u00e9gions"
           }, 
           {
            "name": "Entreprises publiques ou mixtes"
           }, 
           {
            "name": "Organismes internationaux"
           }, 
           {
            "name": "Entreprises et organismes priv\u00e9s"
           }, 
           {
            "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
           }
          ], 
          "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
         }
        ], 
        "name": "SUBVENTIONS D'INVESTISSEMENT"
       }, 
       {
        "children": [
         {
          "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour remises en \u00e9tat", 
            "root_type": "Liability"
           }
          ], 
          "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
         }, 
         {
          "children": [
           {
            "name": "Pr\u00e9l\u00e8vement pour le Budget"
           }, 
           {
            "name": "Fonds National"
           }
          ], 
          "name": "FONDS R\u00c9GLEMENT\u00c9S"
         }, 
         {
          "children": [
           {
            "name": "Alte provizioane"
           }, 
           {
            "name": "Provizioane pentru pensii si obligatii similare"
           }, 
           {
            "name": "Provizioane pentru litigii"
           }, 
           {
            "name": "Provizioane pentru garantii acordate clientilor"
           }, 
           {
            "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
           }, 
           {
            "name": "Provizioane pentru restructurare"
           }, 
           {
            "name": "Provizioane pentru impozite"
           }
          ], 
          "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
         }, 
         {
          "children": [
           {
            "name": "Hausse de prix"
           }, 
           {
            "name": "Fluctuation des cours"
           }
          ], 
          "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour gros entretien ou grandes r\u00e9visions ", 
            "root_type": "Liability"
           }
          ], 
          "name": "PROVISIONS POUR INVESTISSEMENT"
         }, 
         {
          "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
         }, 
         {
          "children": [
           {
            "name": "Reconstitution des gisements miniers et p\u00e9troliers"
           }, 
           {
            "name": "Autres provisions pour charges"
           }, 
           {
            "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
           }, 
           {
            "name": "Provisions pour pensions de retraite et obligations similaires"
           }
          ], 
          "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
         }
        ], 
        "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
         }, 
         {
          "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
         }, 
         {
          "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
         }, 
         {
          "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
         }, 
         {
          "children": [
           {
            "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
           }, 
           {
            "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
           }
          ], 
          "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
         }, 
         {
          "name": "COMPTES DE LIAISON PRODUITS"
         }, 
         {
          "name": "COMPTES DE LIAISON CHARGES"
         }, 
         {
          "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
         }
        ], 
        "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Autres dotations"
           }, 
           {
            "name": "Dotation initiale"
           }, 
           {
            "name": "Dotations compl\u00e9mentaires"
           }
          ], 
          "name": "CAPITAL PAR DOTATION"
         }, 
         {
          "children": [
           {
            "name": "Actiuni proprii detinute pe termen lung"
           }, 
           {
            "name": "Actiuni proprii detinute pe termen scurt"
           }
          ], 
          "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
         }, 
         {
          "children": [
           {
            "name": "Interese care nu controleaza - alte capitaluri proprii"
           }, 
           {
            "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
           }
          ], 
          "name": "Interese care nu controleaza"
         }, 
         {
          "children": [
           {
            "name": "Autres primes"
           }, 
           {
            "name": "Primes de fusion"
           }, 
           {
            "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)", 
            "root_type": "Liability"
           }, 
           {
            "name": "Primes d'\u00e9mission"
           }, 
           {
            "name": "Primes de conversion"
           }, 
           {
            "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France", 
            "root_type": "Liability"
           }, 
           {
            "name": "Primes d'apport"
           }
          ], 
          "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
           }, 
           {
            "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
           }, 
           {
            "name": "Bons de souscription d'actions", 
            "root_type": "Liability"
           }, 
           {
            "name": "Autres pr\u00e9l\u00e8vements"
           }, 
           {
            "name": "Op\u00e9rations courantes"
           }, 
           {
            "name": "Prime de conversie a obligatiunilor in actiuni"
           }, 
           {
            "name": "Apports temporaires"
           }
          ], 
          "name": "COMPTE DE L'EXPLOITANT"
         }, 
         {
          "name": "Rezerve din conversie"
         }, 
         {
          "children": [
           {
            "name": "Patrimoniul regiei"
           }, 
           {
            "name": "Capital souscrit, non appel\u00e9"
           }, 
           {
            "children": [
             {
              "name": "Capital amorti", 
              "root_type": "Liability"
             }, 
             {
              "name": "Capital non amorti", 
              "root_type": "Liability"
             }
            ], 
            "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
           }, 
           {
            "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
           }, 
           {
            "name": "Patrimoniul public"
           }, 
           {
            "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
           }, 
           {
            "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
           }
          ], 
          "name": "CAPITAL SOCIAL"
         }, 
         {
          "name": "CAPITAL PERSONNEL"
         }, 
         {
          "children": [
           {
            "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
           }, 
           {
            "name": "Rezerve statutare sau contractuale"
           }, 
           {
            "children": [
             {
              "name": "R\u00e9serves diverses", 
              "root_type": "Liability"
             }, 
             {
              "name": "R\u00e9serve de propre assureur", 
              "root_type": "Liability"
             }
            ], 
            "name": "Alte rezerve"
           }, 
           {
            "children": [
             {
              "name": "Plus-values nettes \u00e0 long terme", 
              "root_type": "Liability"
             }, 
             {
              "name": "R\u00e9serve l\u00e9gale proprement dite", 
              "root_type": "Liability"
             }
            ], 
            "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
           }, 
           {
            "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
           }, 
           {
            "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
           }, 
           {
            "children": [
             {
              "name": "Autres r\u00e9serves r\u00e9glement\u00e9es", 
              "root_type": "Liability"
             }, 
             {
              "name": "Plus-values nettes \u00e0 long terme", 
              "root_type": "Liability"
             }, 
             {
              "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement", 
              "root_type": "Liability"
             }
            ], 
            "name": "Rezerve de valoare justa"
           }
          ], 
          "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
         }
        ], 
        "name": "CAPITAL"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
           }, 
           {
            "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
           }, 
           {
            "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
           }, 
           {
            "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
           }
          ], 
          "name": "Rezultatul reportat"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9serve l\u00e9gale"
           }
          ], 
          "name": "R\u00e9serve l\u00e9gale"
         }, 
         {
          "children": [
           {
            "name": "Primes d'\u00e9mission"
           }, 
           {
            "name": "Primes de fusion"
           }, 
           {
            "name": "Primes d'apport"
           }
          ], 
          "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
         }, 
         {
          "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)", 
          "root_type": "Liability"
         }, 
         {
          "children": [
           {
            "name": "Actionnaires, capital souscrit-non appel\u00e9"
           }, 
           {
            "name": "Capital social"
           }, 
           {
            "name": "Fonds de dotation"
           }, 
           {
            "children": [
             {
              "name": "Capital individuel"
             }, 
             {
              "name": "Compte de l'exploitant"
             }
            ], 
            "name": "Capital personnel"
           }
          ], 
          "name": "R\u00c9SERVE L\u00c9GALE"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9serves facultatives"
           }, 
           {
            "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)"
           }, 
           {
            "name": "R\u00e9serves diverses"
           }
          ], 
          "name": "AUTRES R\u00c9SERVES"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)"
           }, 
           {
            "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)"
           }
          ], 
          "name": "R\u00e9sultat net de l'exercice"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
           }, 
           {
            "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
           }, 
           {
            "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
           }, 
           {
            "name": "\u00c9carts de r\u00e9\u00e9valuation"
           }
          ], 
          "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9serves r\u00e9glement\u00e9es"
           }, 
           {
            "name": "R\u00e9serves statutaires ou contractuelles"
           }, 
           {
            "name": "R\u00e9serves facultatives"
           }
          ], 
          "name": "Autres r\u00e9serves"
         }, 
         {
          "children": [
           {
            "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)"
           }, 
           {
            "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)"
           }
          ], 
          "name": "Report \u00e0\u00a0 nouveau"
         }
        ], 
        "name": "R\u00c9SERVES"
       }, 
       {
        "children": [
         {
          "name": "VALEUR AJOUT\u00c9E (V.A.)"
         }, 
         {
          "children": [
           {
            "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)", 
            "root_type": "Liability"
           }, 
           {
            "children": [
             {
              "name": "Autres", 
              "root_type": "Liability"
             }, 
             {
              "name": "Entreprises publiques", 
              "root_type": "Liability"
             }, 
             {
              "name": "Entreprises et organismes priv\u00e9s ", 
              "root_type": "Liability"
             }, 
             {
              "name": "Etat", 
              "root_type": "Liability"
             }, 
             {
              "name": "R\u00e9gions", 
              "root_type": "Liability"
             }, 
             {
              "name": "D\u00e9partements", 
              "root_type": "Liability"
             }, 
             {
              "name": "Collectivit\u00e9s publiques", 
              "root_type": "Liability"
             }, 
             {
              "name": "Communes", 
              "root_type": "Liability"
             }
            ], 
            "name": "Subventions d'\u00e9quipement"
           }
          ], 
          "name": "R\u00c9SULTAT NET : PERTE"
         }, 
         {
          "children": [
           {
            "name": "Autres provisions r\u00e9glement\u00e9es"
           }, 
           {
            "name": "Provisions pour plus-values en instance d'imposition"
           }, 
           {
            "name": "Provisions pour amortissements d\u00e9rogatoires"
           }, 
           {
            "name": "Provisions pour investissements"
           }, 
           {
            "name": "Provisions pour reconstitution des gisements"
           }, 
           {
            "name": "Provisions pour acquisition et construction de logements"
           }
          ], 
          "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
         }, 
         {
          "children": [
           {
            "name": "Subventions d'investissement re\u00e7ues"
           }, 
           {
            "name": "Subventions d'investissement inscrites au CPC"
           }, 
           {
            "name": "Entreprises publiques", 
            "root_type": "Liability"
           }, 
           {
            "name": "Entreprises et organismes priv\u00e9s", 
            "root_type": "Liability"
           }, 
           {
            "name": "Communes", 
            "root_type": "Liability"
           }, 
           {
            "name": "Collectivit\u00e9s publiques", 
            "root_type": "Liability"
           }, 
           {
            "name": "R\u00e9gions", 
            "root_type": "Liability"
           }, 
           {
            "name": "D\u00e9partements", 
            "root_type": "Liability"
           }, 
           {
            "name": "Autres", 
            "root_type": "Liability"
           }
          ], 
          "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
         }, 
         {
          "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
         }, 
         {
          "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9sultat en instance d'affectation : Perte"
           }, 
           {
            "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
           }
          ], 
          "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
         }, 
         {
          "name": "R\u00c9SULTAT FINANCIER (R.F.)"
         }, 
         {
          "children": [
           {
            "name": "Marge brute sur mati\u00e8res"
           }, 
           {
            "name": "Marge brute sur marchandises"
           }
          ], 
          "name": "MARGE BRUTE (M.B.)"
         }, 
         {
          "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
         }
        ], 
        "name": "R\u00c9SULTAT NET DE L'EXERCICE"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Comptes de liaison des \u00e9tablissements"
           }, 
           {
            "name": "Comptes de liaison du si\u00e8ge"
           }
          ], 
          "name": "Comptes de liaison des \u00e9tablissements et succursales"
         }, 
         {
          "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
         }, 
         {
          "children": [
           {
            "name": "Credite bancare pe termen lung nerambursate la scadenta"
           }, 
           {
            "name": "Credite externe guvernamentale"
           }, 
           {
            "name": "Credite bancare externe garantate de banci"
           }, 
           {
            "name": "Credite bancare externe garantate de stat"
           }, 
           {
            "name": "Credite bancare pe termen lung"
           }, 
           {
            "name": "Credite de la trezoreria statului"
           }, 
           {
            "name": "Credite bancare interne garantate de stat"
           }
          ], 
          "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
         }, 
         {
          "children": [
           {
            "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
           }, 
           {
            "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
           }, 
           {
            "name": "Emprunts obligataires convertibles"
           }, 
           {
            "name": "Autres emprunts obligataires"
           }, 
           {
            "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
           }, 
           {
            "name": "Emprunts obligataires ordinaires"
           }
          ], 
          "name": "EMPRUNTS OBLIGATAIRES"
         }, 
         {
          "children": [
           {
            "name": "Avances bloqu\u00e9es pour augmentation du capital"
           }, 
           {
            "name": "Droits du conc\u00e9dant exigibles en nature"
           }, 
           {
            "name": "Avances conditionn\u00e9es par l'\u00c9tat"
           }, 
           {
            "name": "Avances conditionn\u00e9es par les organismes internationaux"
           }, 
           {
            "name": "Avances conditionn\u00e9es par les autres organismes africains"
           }, 
           {
            "name": "Emprunts participatifs", 
            "root_type": "Liability"
           }
          ], 
          "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
         }, 
         {
          "children": [
           {
            "name": "sur autres emprunts et dettes"
           }, 
           {
            "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
           }, 
           {
            "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
           }, 
           {
            "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
           }, 
           {
            "name": "sur avances re\u00e7ues de l'\u00c9tat"
           }, 
           {
            "name": "sur avances assorties de conditions particuli\u00e8res"
           }, 
           {
            "name": "sur emprunts obligataires"
           }
          ], 
          "name": "INT\u00c9R\u00caTS COURUS"
         }, 
         {
          "children": [
           {
            "name": "Cautionnements"
           }, 
           {
            "name": "Cautionnements", 
            "root_type": "Liability"
           }, 
           {
            "name": "D\u00e9p\u00f4ts"
           }
          ], 
          "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
         }, 
         {
          "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
         }, 
         {
          "name": "Prime privind rambursarea obligatiunilor"
         }, 
         {
          "children": [
           {
            "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
           }, 
           {
            "children": [
             {
              "name": "Sur participation des salari\u00e9s aux r\u00e9sultats", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur autres emprunts et dettes assimil\u00e9es", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur emprunts obligataires convertibles ", 
              "root_type": "Liability"
             }, 
             {
              "name": "Sur autres emprunts obligataires", 
              "root_type": "Liability"
             }
            ], 
            "name": "Int\u00e9r\u00eats courus"
           }, 
           {
            "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
           }, 
           {
            "name": "Emprunts participatifs"
           }, 
           {
            "name": "Rentes viag\u00e8res capitalis\u00e9es"
           }, 
           {
            "name": "Billets de fonds"
           }, 
           {
            "name": "Dettes du conc\u00e9dant exigibles en nature"
           }, 
           {
            "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
           }
          ], 
          "name": "AUTRES EMPRUNTS ET DETTES"
         }
        ], 
        "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
       }
      ], 
      "name": "Comptes de capitaux"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
           }, 
           {
            "name": "en devises"
           }
          ], 
          "name": "CAISSE SUCCURSALE B"
         }, 
         {
          "children": [
           {
            "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
           }, 
           {
            "name": "en devises"
           }
          ], 
          "name": "CAISSE SUCCURSALE A"
         }, 
         {
          "children": [
           {
            "name": "en devises"
           }, 
           {
            "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
           }
          ], 
          "name": "CAISSE SI\u00c8GE SOCIAL"
         }
        ], 
        "name": "CAISSE"
       }, 
       {
        "children": [
         {
          "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
         }, 
         {
          "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
         }, 
         {
          "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
         }, 
         {
          "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
         }
        ], 
        "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
       }, 
       {
        "children": [
         {
          "name": "ACCR\u00c9DITIFS"
         }, 
         {
          "name": "VIREMENTS DE FONDS"
         }, 
         {
          "name": "R\u00c9GIES D'AVANCE"
         }, 
         {
          "name": "AUTRES VIREMENTS INTERNES"
         }
        ], 
        "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
       }, 
       {
        "children": [
         {
          "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
         }, 
         {
          "children": [
           {
            "name": "Actions"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
           }, 
           {
            "name": "Obligations"
           }, 
           {
            "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)"
           }, 
           {
            "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 "
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
         }, 
         {
          "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
         }, 
         {
          "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs"
         }, 
         {
          "name": "Charges nettes sur cession de titres et valeurs de placement"
         }, 
         {
          "name": "Escomptes accord\u00e9s"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
         }, 
         {
          "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
         }, 
         {
          "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
         }
        ], 
        "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Alte titluri de plasament"
           }, 
           {
            "name": "Dobanzi la obligatiuni si alte titluri de plasament"
           }, 
           {
            "name": "Bons de souscription"
           }
          ], 
          "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
         }, 
         {
          "children": [
           {
            "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
           }, 
           {
            "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
           }
          ], 
          "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
         }, 
         {
          "name": "TITRES N\u00c9GOCIABLES HORS REGION"
         }, 
         {
          "children": [
           {
            "name": "Bons de souscription d'actions"
           }, 
           {
            "name": "Bons de souscription d'obligations"
           }
          ], 
          "name": "BONS DE SOUSCRIPTION"
         }, 
         {
          "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme"
         }, 
         {
          "children": [
           {
            "name": "Actions"
           }, 
           {
            "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
           }, 
           {
            "name": "Obligations"
           }, 
           {
            "name": "Titres non cot\u00e9s"
           }
          ], 
          "name": "INT\u00c9R\u00caTS COURUS"
         }, 
         {
          "children": [
           {
            "name": "Bons de caisse \u00e0 court terme"
           }, 
           {
            "name": "Titres du Tr\u00e9sor \u00e0 court terme"
           }, 
           {
            "name": "Titres d'organismes financiers"
           }
          ], 
          "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
         }, 
         {
          "children": [
           {
            "name": "Obligations cot\u00e9es"
           }, 
           {
            "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
           }, 
           {
            "name": "Obligations non cot\u00e9es"
           }, 
           {
            "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
           }
          ], 
          "name": "OBLIGATIONS"
         }, 
         {
          "children": [
           {
            "name": "Actions cot\u00e9es"
           }, 
           {
            "name": "Actions propres"
           }, 
           {
            "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
           }, 
           {
            "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
           }, 
           {
            "name": "Actions non cot\u00e9es"
           }
          ], 
          "name": "ACTIONS"
         }
        ], 
        "name": "TITRES DE PLACEMENT"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Sume in curs de decontare"
           }, 
           {
            "name": "Conturi la banci in valuta"
           }, 
           {
            "name": "Conturi la banci in lei"
           }
          ], 
          "name": "Conturi curente la banci"
         }, 
         {
          "children": [
           {
            "name": "Billets de fonds"
           }, 
           {
            "name": "Coupons \u00e9chus"
           }, 
           {
            "name": "Ch\u00e8ques de voyage"
           }, 
           {
            "name": "Warrants"
           }, 
           {
            "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
           }, 
           {
            "name": "Int\u00e9r\u00eats courus \u00e0 recevoir"
           }
          ], 
          "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
         }, 
         {
          "name": "EFFETS \u00c0 L'ENCAISSEMENT"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
           }, 
           {
            "children": [
             {
              "name": "Caisse (succursale ou agence B)"
             }, 
             {
              "name": "Caisse Centrale"
             }, 
             {
              "name": "Caisse (succursale ou agence A)"
             }
            ], 
            "name": "Caisses"
           }
          ], 
          "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
         }, 
         {
          "name": "Autres organismes financiers"
         }, 
         {
          "children": [
           {
            "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale"
           }, 
           {
            "name": "Banques (solde d\u00e9biteur)"
           }, 
           {
            "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)"
           }, 
           {
            "name": "Ch\u00e8ques postaux"
           }
          ], 
          "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
         }, 
         {
          "name": "Banques"
         }, 
         {
          "children": [
           {
            "name": "Dobanzi aferente creditelor pe termen scurt"
           }, 
           {
            "name": "Credite externe garantate de stat"
           }, 
           {
            "name": "Credite externe garantate de banci"
           }, 
           {
            "name": "Credite de la trezoreria statului"
           }, 
           {
            "name": "Credite interne garantate de stat"
           }, 
           {
            "name": "Credite bancare pe termen scurt"
           }, 
           {
            "name": "Credite bancare pe termen scurt nerambursate la scadenta"
           }, 
           {
            "name": "Credite externe guvernamentale"
           }
          ], 
          "name": "Credite bancare pe termen scurt"
         }, 
         {
          "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
         }, 
         {
          "name": "CH\u00c8QUES \u00c0 ENCAISSER"
         }, 
         {
          "children": [
           {
            "name": "Autres valeurs \u00e0\u00a0 encaisser"
           }, 
           {
            "name": "Efecte remise spre scontare"
           }, 
           {
            "name": "Virement de fonds"
           }, 
           {
            "children": [
             {
              "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement"
             }, 
             {
              "name": "Ch\u00e8ques en portefeuille"
             }
            ], 
            "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
           }, 
           {
            "name": "Cecuri de incasat"
           }, 
           {
            "children": [
             {
              "name": "Effets \u00e9chus \u00e0\u00a0 encaisser"
             }, 
             {
              "name": "Effets \u00e0\u00a0 l'encaissement"
             }
            ], 
            "name": "Efecte de incasat"
           }
          ], 
          "name": "EFFETS \u00c0 ENCAISSER"
         }
        ], 
        "name": "VALEURS \u00c0 ENCAISSER"
       }, 
       {
        "children": [
         {
          "name": "BANQUES AUTRES \u00c9TATS REGION"
         }, 
         {
          "name": "BANQUES, INTERETS COURUS"
         }, 
         {
          "name": "BANQUES HORS ZONE MONETAIRE"
         }, 
         {
          "children": [
           {
            "name": "BANQUE Y"
           }, 
           {
            "name": "BANQUES X"
           }
          ], 
          "name": "BANQUES LOCALES"
         }, 
         {
          "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
         }
        ], 
        "name": "BANQUES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Casa in lei"
           }, 
           {
            "name": "Casa in valuta"
           }
          ], 
          "name": "CH\u00c8QUES POSTAUX"
         }, 
         {
          "children": [
           {
            "name": "Alte valori"
           }, 
           {
            "name": "Timbre fiscale si postale"
           }, 
           {
            "name": "Tichete si bilete de calatorie"
           }, 
           {
            "name": "Bilete de tratament si odihna"
           }
          ], 
          "name": "TR\u00c9SOR"
         }, 
         {
          "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
         }, 
         {
          "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
         }, 
         {
          "name": "AUTRES ORGANISMES FINANCIERS"
         }
        ], 
        "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Acreditive in valuta"
           }, 
           {
            "name": "Acreditive in lei"
           }
          ], 
          "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
         }, 
         {
          "name": "OPTIONS DE TAUX BOURSIERS"
         }, 
         {
          "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
         }, 
         {
          "name": "OPTIONS DE TAUX DE CHANGE"
         }, 
         {
          "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
         }
        ], 
        "name": "INSTRUMENTS DE TR\u00c9SORERIE"
       }
      ], 
      "name": "Comptes financiers"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "PRODUITS FINIS A"
         }, 
         {
          "name": "PRODUITS FINIS B"
         }, 
         {
          "name": "Diferente de pret la animale si pasari"
         }
        ], 
        "name": "PRODUITS FINIS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Produits finis (ou groupe) A", 
            "root_type": "Asset"
           }, 
           {
            "name": "Produits finis (ou groupe) B", 
            "root_type": "Asset"
           }
          ], 
          "name": "Produits finis"
         }, 
         {
          "children": [
           {
            "name": "Obligations"
           }, 
           {
            "name": "Autres titres et valeurs de placement similaires"
           }, 
           {
            "name": "Actions, partie lib\u00e9r\u00e9e"
           }, 
           {
            "name": "Actions, partie non lib\u00e9r\u00e9e"
           }, 
           {
            "children": [
             {
              "name": "Bons de caisse"
             }, 
             {
              "name": "Bons de tr\u00e9sor"
             }
            ], 
            "name": "Bons de caisse et bons de tr\u00e9sor"
           }
          ], 
          "name": "Titres et valeurs de placement"
         }, 
         {
          "name": "Produse aflate la terti"
         }, 
         {
          "name": "Animale aflate la terti"
         }, 
         {
          "name": "Marfuri aflate la terti"
         }, 
         {
          "children": [
           {
            "name": "\u00c9tudes en cours E1"
           }, 
           {
            "name": "\u00c9tudes en cours E2"
           }
          ], 
          "name": "\u00c9TUDES EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Prestations de services S1"
           }, 
           {
            "name": "Prestations de services S2"
           }
          ], 
          "name": "PRESTATIONS DE SERVICES EN COURS"
         }, 
         {
          "children": [
           {
            "name": "D\u00e9chets", 
            "root_type": "Asset"
           }, 
           {
            "name": "Rebuts", 
            "root_type": "Asset"
           }, 
           {
            "name": "Mati\u00e8res de r\u00e9cup\u00e9ration", 
            "root_type": "Asset"
           }
          ], 
          "name": "Ambalaje aflate la terti"
         }
        ], 
        "name": "SERVICES EN COURS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises"
           }, 
           {
            "name": "Fournitures A, B, C, ..", 
            "root_type": "Asset"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
         }, 
         {
          "children": [
           {
            "name": "Ajustari pentru deprecierea materialelor consumabile"
           }, 
           {
            "name": "Emballages (m\u00eame ventilation que celle du compte 326)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
         }, 
         {
          "children": [
           {
            "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)", 
            "root_type": "Asset"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
         }, 
         {
          "children": [
           {
            "name": "Ajustari pentru deprecierea animalelor aflate la terti"
           }, 
           {
            "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
           }, 
           {
            "name": "Produits finis (m\u00eame ventilation que celle du compte 355)", 
            "root_type": "Asset"
           }, 
           {
            "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
           }, 
           {
            "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
           }, 
           {
            "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
           }, 
           {
            "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
           }, 
           {
            "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
         }, 
         {
          "children": [
           {
            "name": "Marchandises (ou groupe) A", 
            "root_type": "Asset"
           }, 
           {
            "name": "Marchandises (ou groupe) B", 
            "root_type": "Asset"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
         }, 
         {
          "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
         }, 
         {
          "children": [
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur"
           }, 
           {
            "name": "Ajustari pentru deprecierea produselor finite"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s"
           }, 
           {
            "name": "Ajustari pentru deprecierea semifabricatelor"
           }, 
           {
            "name": "Ajustari pentru deprecierea produselor reziduale"
           }, 
           {
            "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs"
           }
          ], 
          "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
         }
        ], 
        "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Prestations de services S 2", 
            "root_type": "Asset"
           }, 
           {
            "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)"
           }, 
           {
            "children": [
             {
              "children": [
               {
                "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%"
               }, 
               {
                "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%"
               }, 
               {
                "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%"
               }, 
               {
                "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%"
               }
              ], 
              "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
             }, 
             {
              "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations"
             }
            ], 
            "name": "Etat - TVA r\u00e9cup\u00e9rable"
           }, 
           {
            "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats"
           }, 
           {
            "children": [
             {
              "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir"
             }, 
             {
              "name": "Subventions d'exploitation \u00e0\u00a0 recevoir"
             }, 
             {
              "name": "Subventions d'investissement \u00e0\u00a0 recevoir"
             }
            ], 
            "name": "Subventions \u00e0\u00a0 recevoir"
           }, 
           {
            "name": "Etat - autres comptes d\u00e9biteurs"
           }
          ], 
          "name": "Produse finite"
         }, 
         {
          "children": [
           {
            "name": "Produits r\u00e9siduels B"
           }, 
           {
            "name": "Produits r\u00e9siduels A"
           }
          ], 
          "name": "PRODUITS R\u00c9SIDUELS EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Clients - retenues de garantie"
           }, 
           {
            "children": [
             {
              "name": "Clients - factures \u00e0\u00a0 \u00e9tablir"
             }, 
             {
              "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s"
             }
            ], 
            "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
           }, 
           {
            "name": "Clients douteux ou litigieux"
           }, 
           {
            "name": "Clients - effets \u00e0\u00a0 recevoir"
           }, 
           {
            "name": "Travaux en cours T2"
           }, 
           {
            "children": [
             {
              "name": "Clients - cat\u00e9gorie A"
             }, 
             {
              "name": "Clients - cat\u00e9gorie B"
             }
            ], 
            "name": "Travaux en cours T1"
           }, 
           {
            "name": "Autres clients et comptes rattach\u00e9s"
           }
          ], 
          "name": "TRAVAUX EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir"
           }, 
           {
            "name": "Charges constat\u00e9es d'avance"
           }, 
           {
            "name": "Comptes transitoires ou d'attente - d\u00e9biteurs"
           }, 
           {
            "name": "Comptes de r\u00e9partition p\u00e9riodique des charges"
           }
          ], 
          "name": "Comptes de r\u00e9gularisation - actif"
         }, 
         {
          "children": [
           {
            "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs"
           }, 
           {
            "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9"
           }, 
           {
            "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9"
           }, 
           {
            "name": "Comptes courants des associ\u00e9s d\u00e9biteurs"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s"
           }, 
           {
            "name": "Associ\u00e9s - op\u00e9rations faites en commun"
           }
          ], 
          "name": "Produse reziduale"
         }, 
         {
          "children": [
           {
            "name": "Produits interm\u00e9diaires B"
           }, 
           {
            "name": "Produits interm\u00e9diaires A"
           }, 
           {
            "name": "Personnel - autres d\u00e9biteurs"
           }
          ], 
          "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Produits en cours P2"
           }, 
           {
            "name": "Produits en cours P1"
           }, 
           {
            "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us"
           }, 
           {
            "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre"
           }, 
           {
            "name": "Autres fournisseurs d\u00e9biteurs"
           }
          ], 
          "name": "PRODUITS EN COURS"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances sur cessions d'immobilisations"
           }, 
           {
            "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs"
           }, 
           {
            "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant"
           }, 
           {
            "name": "Divers d\u00e9biteurs"
           }
          ], 
          "name": "Diferente de pret la produse"
         }
        ], 
        "name": "PRODUITS EN COURS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Produit en cours P 1", 
            "root_type": "Asset"
           }, 
           {
            "name": "Produit en cours P 2", 
            "root_type": "Asset"
           }
          ], 
          "name": "MATI\u00c8RES CONSOMMABLES"
         }, 
         {
          "name": "FOURNITURES DE BUREAU"
         }, 
         {
          "children": [
           {
            "name": "Emballages \u00e0 usage mixte"
           }, 
           {
            "name": "Autres emballages"
           }, 
           {
            "name": "Emballages perdus"
           }, 
           {
            "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
           }
          ], 
          "name": "EMBALLAGES"
         }, 
         {
          "name": "AUTRES MATI\u00c8RES"
         }, 
         {
          "name": "FOURNITURES D'ATELIER ET D'USINE"
         }, 
         {
          "name": "FOURNITURES DE MAGASIN"
         }
        ], 
        "name": "AUTRES APPROVISIONNEMENTS"
       }, 
       {
        "children": [
         {
          "name": "PRODUITS FINIS EN COURS DE ROUTE"
         }, 
         {
          "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
         }, 
         {
          "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
         }, 
         {
          "name": "MARCHANDISES EN COURS DE ROUTE"
         }, 
         {
          "children": [
           {
            "name": "Stock en d\u00e9p\u00f4t"
           }, 
           {
            "name": "Stock en consignation"
           }
          ], 
          "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
         }, 
         {
          "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
         }
        ], 
        "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
       }, 
       {
        "children": [
         {
          "name": "FOURNITURES (A,B)"
         }, 
         {
          "name": "Marfuri in curs de aprovizionare"
         }, 
         {
          "children": [
           {
            "name": "Emballages r\u00e9cup\u00e9rables non identifiables", 
            "root_type": "Asset"
           }, 
           {
            "name": "Emballages \u00e0 usage mixte", 
            "root_type": "Asset"
           }, 
           {
            "name": "Emballages perdus", 
            "root_type": "Asset"
           }
          ], 
          "name": "Animale in curs de aprovizionare"
         }, 
         {
          "children": [
           {
            "name": "Mati\u00e8re (ou groupe) D", 
            "root_type": "Asset"
           }, 
           {
            "name": "Mati\u00e8re (ou groupe) C", 
            "root_type": "Asset"
           }
          ], 
          "name": "MATI\u00c8RES A"
         }, 
         {
          "children": [
           {
            "name": "Combustibles", 
            "root_type": "Asset"
           }, 
           {
            "name": "Produits d'entretien", 
            "root_type": "Asset"
           }, 
           {
            "name": "Fournitures de bureau", 
            "root_type": "Asset"
           }, 
           {
            "name": "Fournitures de magasin", 
            "root_type": "Asset"
           }, 
           {
            "name": "Fournitures d'atelier et d usine", 
            "root_type": "Asset"
           }
          ], 
          "name": "MATI\u00c8RES B"
         }, 
         {
          "name": "Ambalaje in curs de aprovizionare"
         }
        ], 
        "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Marchandises A2"
           }, 
           {
            "name": "Marchandises A1"
           }, 
           {
            "name": "Marchandises en cours de route"
           }, 
           {
            "name": "Autres marchandises"
           }
          ], 
          "name": "MARCHANDISES A"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Biens r\u00e9siduels en cours"
             }, 
             {
              "name": "Biens interm\u00e9diaires en cours"
             }, 
             {
              "name": "Biens produits en cours"
             }
            ], 
            "name": "Biens en cours"
           }, 
           {
            "name": "Autres produits en cours"
           }, 
           {
            "children": [
             {
              "name": "\u00c9tudes en cours"
             }, 
             {
              "name": "Prestations en cours"
             }, 
             {
              "name": "Travaux en cours"
             }
            ], 
            "name": "Services en cours"
           }
          ], 
          "name": "Produits en cours"
         }, 
         {
          "children": [
           {
            "name": "Produits finis (groupe B)"
           }, 
           {
            "name": "Produits finis (groupe A)"
           }, 
           {
            "name": "Produits finis en cours de route"
           }, 
           {
            "name": "Autres produits finis"
           }
          ], 
          "name": "Produits finis"
         }, 
         {
          "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
         }, 
         {
          "children": [
           {
            "name": "Autres mati\u00e8res et fournitures consommables"
           }, 
           {
            "name": "Mati\u00e8res et fournitures consommables en cours de route"
           }, 
           {
            "children": [
             {
              "name": "Emballages perdus"
             }, 
             {
              "name": "Emballages \u00e0\u00a0 usage mixte"
             }, 
             {
              "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
             }
            ], 
            "name": "Emballages"
           }, 
           {
            "children": [
             {
              "name": "Mati\u00e8res premi\u00e8res (groupe B)"
             }, 
             {
              "name": "Mati\u00e8res premi\u00e8res (groupe A)"
             }
            ], 
            "name": "Marchandises B1"
           }, 
           {
            "children": [
             {
              "name": "Fournitures de magasin"
             }, 
             {
              "name": "Fournitures de bureau"
             }, 
             {
              "name": "Produits d'entretien"
             }, 
             {
              "name": "Mati\u00e8res consommables (groupe B)"
             }, 
             {
              "name": "Mati\u00e8res consommables (groupe A)"
             }, 
             {
              "name": "Fournitures d'atelier et d'usine"
             }, 
             {
              "name": "Combustibles"
             }
            ], 
            "name": "Marchandises B2"
           }
          ], 
          "name": "MARCHANDISES B"
         }, 
         {
          "children": [
           {
            "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels"
           }, 
           {
            "children": [
             {
              "name": "D\u00e9chets"
             }, 
             {
              "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
             }, 
             {
              "name": "Rebuts"
             }
            ], 
            "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
           }, 
           {
            "children": [
             {
              "name": "Produits interm\u00e9diaires (groupe A)"
             }, 
             {
              "name": "Produits interm\u00e9diaires (groupe B)"
             }
            ], 
            "name": "Produits interm\u00e9diaires"
           }
          ], 
          "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
         }, 
         {
          "name": "Fournitures A, B, C, ..", 
          "root_type": "Asset"
         }
        ], 
        "name": "MARCHANDISES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Produits interm\u00e9diaires A"
           }, 
           {
            "name": "Produits interm\u00e9diaires B"
           }
          ], 
          "name": "PRODUITS INTERM\u00c9DIAIRES"
         }, 
         {
          "name": "Diferente de pret la marfuri"
         }, 
         {
          "children": [
           {
            "name": "D\u00e9chets"
           }, 
           {
            "name": "Rebuts"
           }, 
           {
            "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
           }
          ], 
          "name": "PRODUITS R\u00c9SIDUELS"
         }, 
         {
          "children": [
           {
            "name": "Diminution des cr\u00e9ances circulantes"
           }, 
           {
            "name": "Augmentation des dettes circulantes"
           }
          ], 
          "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
         }
        ], 
        "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
       }
      ], 
      "name": "Comptes de stocks et d'en-cours"
     }
    ], 
    "name": "Comptes de bilan"
   }, 
   {
    "name": "COMPTES DE RESULTATS"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Giruri si garantii acordate"
           }, 
           {
            "name": "Alte angajamente acordate "
           }
          ], 
          "name": "Angajamente acordate"
         }, 
         {
          "name": "Certificate de emisii de gaze cu efect de sera"
         }, 
         {
          "children": [
           {
            "name": "Valori materiale primite in pastrare sau custodie"
           }, 
           {
            "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
           }, 
           {
            "name": "Alte valori in afara bilantului"
           }, 
           {
            "name": "Debitori scosi din activ, urmariti in continuare"
           }, 
           {
            "name": "Efecte scontate neajunse la scadenta"
           }, 
           {
            "name": "Valori materiale primite spre prelucrare sau reparare"
           }, 
           {
            "name": "Stocuri de natura obiectelor de inventar date in folosinta"
           }, 
           {
            "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
           }, 
           {
            "name": "Imobilizari corporale luate cu chirie"
           }
          ], 
          "name": "Alte conturi in afara bilantului"
         }, 
         {
          "name": "Datorii contingente"
         }, 
         {
          "children": [
           {
            "name": "Alte angajamente primite"
           }, 
           {
            "name": "Giruri si garantii primite"
           }
          ], 
          "name": "Angajamente primite"
         }, 
         {
          "children": [
           {
            "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
           }
          ], 
          "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
         }, 
         {
          "children": [
           {
            "name": "Dobanzi de incasat"
           }, 
           {
            "name": "Dobanzi de platit"
           }
          ], 
          "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
         }, 
         {
          "name": "Active contingente"
         }
        ], 
        "name": "CONTURI IN AFARA BILANTULUI"
       }
      ], 
      "name": "CONTURI SPECIALE"
     }, 
     {
      "name": "CONTURI DE GESTIUNE"
     }
    ], 
    "name": "Conturi in afara bilantului"
   }, 
   {
    "children": [
     {
      "name": "COMPTES DE PRODUITS"
     }, 
     {
      "name": "COMPTES DE CHARGES"
     }
    ], 
    "name": "COMPTES DE GESTION"
   }, 
   {
    "children": [
     {
      "name": "Comptes de produits"
     }, 
     {
      "name": "Comptes de charges"
     }
    ], 
    "name": "Comptes de gestion"
   }, 
   {
    "children": [
     {
      "name": "Comptes financiers"
     }, 
     {
      "name": "Comptes de tiers"
     }, 
     {
      "name": "Comptes de capitaux"
     }, 
     {
      "name": "Comptes de stocks et d'en-cours"
     }, 
     {
      "name": "Comptes d'immobilisations"
     }
    ], 
    "name": "Comptes de bilan"
   }, 
   {
    "children": [
     {
      "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
     }, 
     {
      "children": [
       {
        "name": "Costul productiei de executie"
       }, 
       {
        "name": "Costul productiei obtinute"
       }
      ], 
      "name": "COMPTES DE RECLASSEMENTS"
     }, 
     {
      "name": "COMPTES DE RESULTATS"
     }, 
     {
      "name": "COMPTES DE LIAISONS INTERNES"
     }, 
     {
      "name": "COMPTES DE CO\u00dbTS"
     }, 
     {
      "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n        "
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Divers engagements obtenus"
         }, 
         {
          "name": "Abandons de cr\u00e9ances conditionnels"
         }, 
         {
          "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
         }
        ], 
        "name": "AUTRES ENGAGEMENTS OBTENUS"
       }, 
       {
        "children": [
         {
          "name": "Autres engagements de financement obtenus"
         }, 
         {
          "name": "Facilit\u00e9s de financement renouvelables"
         }, 
         {
          "name": "Emprunts restant \u00e0 encaisser"
         }, 
         {
          "name": " Facilit\u00e9s d'\u00e9mission"
         }, 
         {
          "name": "Cr\u00e9dits confirm\u00e9s obtenus"
         }
        ], 
        "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
       }, 
       {
        "children": [
         {
          "name": "Commandes fermes des clients"
         }, 
         {
          "name": "Achats de marchandises \u00e0 terme"
         }, 
         {
          "name": "Achats \u00e0 terme de devises"
         }, 
         {
          "name": "Autres engagements r\u00e9ciproques"
         }
        ], 
        "name": "ENGAGEMENTS R\u00c9CIPROQUES"
       }, 
       {
        "children": [
         {
          "name": "Avals accord\u00e9s"
         }, 
         {
          "name": "Cautions, garanties accord\u00e9es"
         }, 
         {
          "name": "Effets endoss\u00e9s par l'entreprise"
         }, 
         {
          "name": "Autres garanties accord\u00e9es"
         }, 
         {
          "name": "Hypoth\u00e8ques accord\u00e9es"
         }
        ], 
        "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "Effets endoss\u00e9s par des tiers"
         }, 
         {
          "name": "Hypoth\u00e8ques obtenues"
         }, 
         {
          "name": "Autres garanties obtenues"
         }, 
         {
          "name": "Cautions, garanties obtenues"
         }, 
         {
          "name": "Avals obtenus"
         }
        ], 
        "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
       }, 
       {
        "children": [
         {
          "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
         }, 
         {
          "name": "Divers engagements accord\u00e9s"
         }, 
         {
          "name": "Annulations conditionnelles de dettes"
         }, 
         {
          "name": "Engagements de retraite"
         }
        ], 
        "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
       }, 
       {
        "children": [
         {
          "name": "Commandes fermes aux fournisseurs"
         }, 
         {
          "name": "Ventes de marchandises \u00e0 terme"
         }, 
         {
          "name": "Autres engagements r\u00e9ciproques"
         }, 
         {
          "name": "Ventes \u00e0 terme de devises"
         }
        ], 
        "name": "ENGAGEMENTS R\u00c9CIPROQUES"
       }, 
       {
        "children": [
         {
          "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
         }, 
         {
          "name": "Autres engagements de financement accord\u00e9s"
         }
        ], 
        "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
       }
      ], 
      "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
     }, 
     {
      "children": [
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n        "
       }, 
       {
        "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n        "
       }
      ], 
      "name": "CONTREPARTIES DES ENGAGEMENTS"
     }, 
     {
      "name": "COMPTES DE STOCKS"
     }, 
     {
      "children": [
       {
        "name": "Cheltuieli generale de administratie"
       }, 
       {
        "name": "Cheltuieli indirecte de productie"
       }, 
       {
        "name": "Cheltuielile activitatii de baza"
       }, 
       {
        "name": "Cheltuieli de desfacere"
       }, 
       {
        "name": "Cheltuielile activitatilor auxiliare"
       }
      ], 
      "name": "COMPTES REFLECHIS"
     }
    ], 
    "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Dotations aux amortissements des immobilisations incorporelles", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Immobilisations corporelles", 
              "root_type": "Expense"
             }, 
             {
              "name": "Immobilisations incorporelles", 
              "root_type": "Expense"
             }
            ], 
            "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
           }, 
           {
            "children": [
             {
              "name": "Cr\u00e9ances", 
              "root_type": "Expense"
             }, 
             {
              "name": "Stocks et en-cours", 
              "root_type": "Expense"
             }
            ], 
            "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
           }, 
           {
            "children": [
             {
              "name": "Immobilisations corporelles", 
              "root_type": "Expense"
             }, 
             {
              "name": "Immobilisations incorporelles", 
              "root_type": "Expense"
             }
            ], 
            "name": "Dotations aux amortissements des charges immobilis\u00e9es", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux amortissements des immobilisations corporelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux provisions pour risques et charges d'exploitation", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante", 
            "root_type": "Expense"
           }
          ], 
          "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Dotations aux amortissements des primes de remboursement des obligations", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux provisions pour risques et charges financiers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Immobilisations financi\u00e8res", 
              "root_type": "Expense"
             }, 
             {
              "name": "Valeurs mobili\u00e8res de placement", 
              "root_type": "Expense"
             }
            ], 
            "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
           }, 
           {
            "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante", 
            "root_type": "Expense"
           }
          ], 
          "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
         }, 
         {
          "children": [
           {
            "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux amortissements exceptionnels des immobilisations", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Amortissements d\u00e9rogatoires", 
              "root_type": "Expense"
             }
            ], 
            "name": "Dotations aux amortissements des primes de remboursement des obligations", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux provisions exceptionnelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dotations aux autres provisions r\u00e9glement\u00e9es", 
            "root_type": "Expense"
           }
          ], 
          "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER", 
          "root_type": "Expense"
         }
        ], 
        "name": "DOTATIONS AUX AMORTISSEMENTS", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances des exercices ant\u00e9rieurs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cr\u00e9ances de l'exercice", 
            "root_type": "Expense"
           }
          ], 
          "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)", 
            "root_type": "Expense"
           }
          ], 
          "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Autres charges provisionn\u00e9es", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur stocks", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "D.N.C. aux provisions pour risques et charges durables"
             }, 
             {
              "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s"
             }
            ], 
            "name": "Dotations non courantes aux provisions pour risques et charges"
           }, 
           {
            "children": [
             {
              "name": "D.N.C. pour plus-values en instance d'imposition"
             }, 
             {
              "name": "D.N.C. pour reconstitution de gisements"
             }, 
             {
              "name": "D.N.C. pour acquisition et construction de logements"
             }, 
             {
              "name": "D.N.C. pour investissements"
             }, 
             {
              "name": "D.N.C. pour amortissements d\u00e9rogatoires"
             }
            ], 
            "name": "sur cr\u00e9ances", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
             }, 
             {
              "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
             }
            ], 
            "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
           }, 
           {
            "children": [
             {
              "name": "D.A.E. de l'immobilisation en non-valeurs"
             }, 
             {
              "name": "D.A.E. des immobilisations incorporelles"
             }, 
             {
              "name": "D.A.E. des immobilisations corporelles"
             }
            ], 
            "name": "sur risques \u00e0 court terme", 
            "root_type": "Expense"
           }
          ], 
          "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Alte cheltuieli de exploatare", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cr\u00e9ances devenues irr\u00e9couvrables"
           }, 
           {
            "children": [
             {
              "name": "Dons"
             }, 
             {
              "name": "Lots"
             }, 
             {
              "name": "Lib\u00e9ralit\u00e9s"
             }
            ], 
            "name": "Dons, lib\u00e9ralit\u00e9s et lots"
           }, 
           {
            "name": "Dons", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "P\u00e9nalit\u00e9s et amendes fiscales"
             }, 
             {
              "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales"
             }
            ], 
            "name": "M\u00e9c\u00e9nat", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "D\u00e9dits"
             }, 
             {
              "name": "P\u00e9nalit\u00e9s sur march\u00e9s"
             }
            ], 
            "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs", 
            "root_type": "Expense"
           }
          ], 
          "name": "CHARGES DIVERSES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)", 
            "root_type": "Expense"
           }
          ], 
          "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
         }, 
         {
          "children": [
           {
            "name": "Subventions accord\u00e9es de l'exercice"
           }, 
           {
            "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "Subventions accord\u00e9es"
         }, 
         {
          "children": [
           {
            "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Clients", 
            "root_type": "Expense"
           }, 
           {
            "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es"
           }, 
           {
            "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es"
           }, 
           {
            "name": "Autres d\u00e9biteurs", 
            "root_type": "Expense"
           }, 
           {
            "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)"
           }, 
           {
            "name": "Droits d'auteur et de reproduction", 
            "root_type": "Expense"
           }
          ], 
          "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS", 
          "root_type": "Expense"
         }
        ], 
        "name": "AUTRES CHARGES", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "M\u00e9decine du travail pharmacie", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres amendes p\u00e9nales et fiscales", 
            "root_type": "Expense"
           }, 
           {
            "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects", 
            "root_type": "Expense"
           }, 
           {
            "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs", 
            "root_type": "Expense"
           }, 
           {
            "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs", 
            "root_type": "Expense"
           }, 
           {
            "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects", 
            "root_type": "Expense"
           }
          ], 
          "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES", 
          "root_type": "Expense"
         }, 
         {
          "name": "AUTRES IMP\u00d4TS ET TAXES", 
          "root_type": "Expense"
         }, 
         {
          "name": "Cheltuieli cu tichetele de masa acordate salariatilor", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Autres imp\u00f4ts et taxes directs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Taxes d'apprentissage", 
            "root_type": "Expense"
           }, 
           {
            "name": "Patentes, licences et taxes annexes", 
            "root_type": "Expense"
           }, 
           {
            "name": "Taxes sur appointements et salaires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Formation professionnelle continue", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts fonciers et taxes annexes", 
            "root_type": "Expense"
           }
          ], 
          "name": "IMP\u00d4TS ET TAXES DIRECTS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Droits de mutation", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres droits", 
            "root_type": "Expense"
           }, 
           {
            "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9", 
            "root_type": "Expense"
           }, 
           {
            "name": "Droits de timbre", 
            "root_type": "Expense"
           }, 
           {
            "name": "Vignettes", 
            "root_type": "Expense"
           }
          ], 
          "name": "DROITS D'ENREGISTREMENT", 
          "root_type": "Expense"
         }, 
         {
          "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Contributia unitatii la asigurarile sociale", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia unitatii pentru ajutorul de somaj", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia angajatorului pentru asigurarile sociale de sanatate", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia unitatii la fondul de garantare", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia unitatii la fondul de concedii medicale", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia unitatii la schemele de pensii facultative", 
            "root_type": "Expense"
           }, 
           {
            "name": "Alte cheltuieli privind asigurarile si protectia sociala", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contributia unitatii la primele de asigurare voluntara de sanatate", 
            "root_type": "Expense"
           }
          ], 
          "name": "IMP\u00d4TS ET TAXES INDIRECTS", 
          "root_type": "Expense"
         }, 
         {
          "name": "Cheltuieli cu primele reprezentand participarea personalului la profit", 
          "root_type": "Expense"
         }
        ], 
        "name": "IMP\u00d4TS ET TAXES", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Charges exceptionnelles diverses", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur instruments de tr\u00e9sorerie", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur rentes viag\u00e8res", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur op\u00e9rations financi\u00e8res", 
            "root_type": "Expense"
           }, 
           {
            "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame", 
            "root_type": "Expense"
           }
          ], 
          "name": "PERTES SUR RISQUES FINANCIERS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Int\u00e9r\u00eats sur dettes commerciales", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9r\u00eats sur dettes diverses", 
            "root_type": "Expense"
           }, 
           {
            "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Comptes courants bloqu\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte", 
            "root_type": "Expense"
           }
          ], 
          "name": "AUTRES INT\u00c9R\u00caTS", 
          "root_type": "Expense"
         }, 
         {
          "name": "PERTES DE CHANGE", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Autres charges provisionn\u00e9es financi\u00e8res", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur titres de placement", 
            "root_type": "Expense"
           }, 
           {
            "name": "sur risques financiers", 
            "root_type": "Expense"
           }
          ], 
          "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES", 
          "root_type": "Expense"
         }, 
         {
          "name": "ESCOMPTES ACCORD\u00c9S", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9r\u00eats dans loyers des autres contrats", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier", 
            "root_type": "Expense"
           }
          ], 
          "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice", 
            "root_type": "Expense"
           }, 
           {
            "name": "Subventions accord\u00e9es", 
            "root_type": "Expense"
           }, 
           {
            "name": "Emprunts obligataires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Dettes li\u00e9es \u00e0 des participations", 
            "root_type": "Expense"
           }, 
           {
            "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion", 
            "root_type": "Expense"
           }
          ], 
          "name": "INT\u00c9R\u00caTS DES EMPRUNTS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s"
           }, 
           {
            "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
           }, 
           {
            "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats"
           }
          ], 
          "name": "Imp\u00f4ts sur les r\u00e9sultats"
         }, 
         {
          "children": [
           {
            "name": "Immobilisations incorporelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres \u00e9l\u00e9ments d'actif", 
            "root_type": "Expense"
           }, 
           {
            "name": "Immobilisations corporelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Immobilisations financi\u00e8res", 
            "root_type": "Expense"
           }
          ], 
          "name": "ESCOMPTES DES EFFETS DE COMMERCE", 
          "root_type": "Expense"
         }
        ], 
        "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "children": [
             {
              "name": "D.E. aux amortissements des exercices ant\u00e9rieurs"
             }, 
             {
              "name": "D.E. aux provisions des exercices ant\u00e9rieurs"
             }
            ], 
            "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
           }, 
           {
            "children": [
             {
              "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
             }, 
             {
              "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
             }
            ], 
            "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
           }, 
           {
            "children": [
             {
              "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks"
             }, 
             {
              "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
             }
            ], 
            "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
           }, 
           {
            "children": [
             {
              "name": "D.E.P. pour risques et charges durables"
             }, 
             {
              "name": "D.E.P. pour risques et charges momentan\u00e9s"
             }
            ], 
            "name": "Dotations d'exploitation aux provisions pour risques et charges"
           }, 
           {
            "children": [
             {
              "name": "D.E.A. des frais pr\u00e9liminaires"
             }, 
             {
              "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir"
             }
            ], 
            "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
           }, 
           {
            "children": [
             {
              "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers"
             }, 
             {
              "name": "D.E.A. du mat\u00e9riel de transport"
             }, 
             {
              "name": "D.E.A. des autres immobilisations corporelles"
             }, 
             {
              "name": "D.E.A. des terrains"
             }, 
             {
              "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage"
             }, 
             {
              "name": "D.E.A. des constructions"
             }
            ], 
            "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
           }, 
           {
            "children": [
             {
              "name": "D.E.A. des autres immobilisations incorporelles"
             }, 
             {
              "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement"
             }, 
             {
              "name": "D.E.A. du fonds commercial"
             }, 
             {
              "name": "D.E.A. des brevets, marques, droits et valeurs similaires"
             }
            ], 
            "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
           }
          ], 
          "name": "Dotations d'exploitation"
         }, 
         {
          "children": [
           {
            "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Transports administratifs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Voyages et d\u00e9placements", 
            "root_type": "Expense"
           }, 
           {
            "name": "Transports entre \u00e9tablissements ou chantiers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Transfert de profits sur op\u00e9rations faites en commun"
           }, 
           {
            "name": "Pertes sur op\u00e9rations faites en commun"
           }
          ], 
          "name": "AUTRES FRAIS DE TRANSPORT", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Achats de marchandises \"groupe A\""
           }, 
           {
            "name": "Achats de marchandises \"groupe B\""
           }, 
           {
            "name": "Rabais, remises et ristournes obtenus sur achats de marchandises"
           }, 
           {
            "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Variation de stocks de marchandises"
           }
          ], 
          "name": "TRANSPORTS SUR ACHATS()", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Honoraires"
             }, 
             {
              "name": "Commissions et courtages"
             }, 
             {
              "name": "Frais d'actes et de contentieux"
             }
            ], 
            "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
           }, 
           {
            "children": [
             {
              "name": "Assurances - Mat\u00e9riel de transport"
             }, 
             {
              "name": "Assurances multirisque (vol, incendie,R,C,)"
             }, 
             {
              "name": "Autres assurances"
             }, 
             {
              "name": "Assurances - risques d'exploitation"
             }
            ], 
            "name": "Primes d'assurances"
           }, 
           {
            "children": [
             {
              "name": "Autres redevances"
             }, 
             {
              "name": "Redevances pour brevets"
             }
            ], 
            "name": "Redevances pour brevets, marques, droits et valeurs similaires"
           }, 
           {
            "children": [
             {
              "name": "R\u00e9mun\u00e9rations du personnel occasionnel"
             }, 
             {
              "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise"
             }, 
             {
              "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire"
             }
            ], 
            "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
           }, 
           {
            "children": [
             {
              "name": "Maintenance"
             }, 
             {
              "name": "Entretien et r\u00e9parations des biens immobiliers"
             }, 
             {
              "name": "Entretien et r\u00e9parations des biens mobiliers"
             }
            ], 
            "name": "Entretien et r\u00e9parations"
           }, 
           {
            "children": [
             {
              "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel"
             }
            ], 
            "name": "Redevances de cr\u00e9dit-bail"
           }, 
           {
            "children": [
             {
              "name": "Locations de constructions"
             }, 
             {
              "name": "Locations et charges locatives diverses"
             }, 
             {
              "name": "Locations de terrains"
             }, 
             {
              "name": "Malis sur emballages rendus"
             }, 
             {
              "name": "Locations de mat\u00e9riel de transport"
             }, 
             {
              "name": "Locations de mat\u00e9riel informatique"
             }, 
             {
              "name": "Locations de mobilier et de mat\u00e9riel de bureau"
             }, 
             {
              "name": "Locations de mat\u00e9riel et d'outillage"
             }
            ], 
            "name": "Locations et charges locatives"
           }
          ], 
          "name": "TRANSPORTS POUR LE COMPTE DE TIERS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service"
             }, 
             {
              "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables"
             }, 
             {
              "name": "Rabais, remises et ristournes obtenus sur achats des emballages"
             }, 
             {
              "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res"
             }, 
             {
              "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs"
             }, 
             {
              "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s"
             }
            ], 
            "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
           }, 
           {
            "children": [
             {
              "name": "Variation des stocks des emballages"
             }, 
             {
              "name": "Variation des stocks de mati\u00e8res et fournitures consommables"
             }, 
             {
              "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
             }
            ], 
            "name": "Variation des stocks de mati\u00e8res et fournitures"
           }, 
           {
            "children": [
             {
              "name": "Achats de fournitures d'entretien"
             }, 
             {
              "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)"
             }, 
             {
              "name": "Achats de fournitures de bureau"
             }, 
             {
              "name": "Achats de petit outillage et petit \u00e9quipement"
             }
            ], 
            "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
           }, 
           {
            "children": [
             {
              "name": "Achats des prestations de service"
             }, 
             {
              "name": "Achats des \u00e9tudes"
             }, 
             {
              "name": "Achats des travaux"
             }
            ], 
            "name": "Achats de travaux, \u00e9tudes et prestations de service"
           }, 
           {
            "children": [
             {
              "name": "Achats d'emballages perdus"
             }, 
             {
              "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables"
             }, 
             {
              "name": "Achats d'emballages \u00e0\u00a0 usage mixte"
             }
            ], 
            "name": "Achats d'emballages"
           }, 
           {
            "children": [
             {
              "name": "Achats de mati\u00e8res et fournitures B"
             }, 
             {
              "name": "Achats de combustibles"
             }, 
             {
              "name": "Achats de mati\u00e8res et fournitures A"
             }, 
             {
              "name": "Achats de fournitures de bureau"
             }, 
             {
              "name": "Achats de fournitures d'atelier et d'usine"
             }, 
             {
              "name": "Achats de produits d'entretien"
             }, 
             {
              "name": "Achats de fournitures de magasin"
             }
            ], 
            "name": "Achats de mati\u00e8res et fournitures consommables"
           }, 
           {
            "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs"
           }, 
           {
            "children": [
             {
              "name": "Achats de mati\u00e8res premi\u00e8res B"
             }, 
             {
              "name": "Achats de mati\u00e8res premi\u00e8res A"
             }
            ], 
            "name": "Achats de mati\u00e8res premi\u00e8res"
           }
          ], 
          "name": "TRANSPORTS SUR VENTES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Dons"
             }, 
             {
              "name": "Cotisations"
             }
            ], 
            "name": "Cotisations et dons"
           }, 
           {
            "children": [
             {
              "name": "Frais sur effets de commerce"
             }, 
             {
              "name": "Frais d'achat et de vente des titres"
             }, 
             {
              "name": "Frais et commissions sur services bancaires"
             }
            ], 
            "name": "Services bancaires"
           }, 
           {
            "children": [
             {
              "name": "Autres transports"
             }, 
             {
              "name": "Transports sur ventes"
             }, 
             {
              "name": "Transports du personnel"
             }, 
             {
              "name": "Transports sur achats"
             }
            ], 
            "name": "Transports"
           }, 
           {
            "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
           }, 
           {
            "children": [
             {
              "name": "Frais de t\u00e9l\u00e9phone"
             }, 
             {
              "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes"
             }, 
             {
              "name": "Frais postaux"
             }
            ], 
            "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
           }, 
           {
            "children": [
             {
              "name": "Documentation g\u00e9n\u00e9rale"
             }, 
             {
              "name": "Recherches"
             }, 
             {
              "name": "Documentation technique"
             }, 
             {
              "name": "\u00c9tudes g\u00e9n\u00e9rales"
             }
            ], 
            "name": "\u00c9tudes, recherches et documentation"
           }, 
           {
            "name": "Autres charges externes des exercices ant\u00e9rieurs"
           }, 
           {
            "children": [
             {
              "name": "Foires et expositions"
             }, 
             {
              "name": "Publications"
             }, 
             {
              "name": "Cadeaux \u00e0\u00a0 la client\u00e8le"
             }, 
             {
              "name": "Primes de publicit\u00e9"
             }, 
             {
              "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires"
             }, 
             {
              "name": "Annonces et insertions"
             }, 
             {
              "name": "Autres charges de publicit\u00e9 et relations publiques"
             }
            ], 
            "name": "Publicit\u00e9, publications et relations publiques"
           }, 
           {
            "children": [
             {
              "name": "Missions"
             }, 
             {
              "name": "Voyages et d\u00e9placements"
             }, 
             {
              "name": "R\u00e9ceptions"
             }, 
             {
              "name": "Frais de d\u00e9m\u00e9nagement"
             }
            ], 
            "name": "D\u00e9placements, missions et r\u00e9ceptions"
           }
          ], 
          "name": "TRANSPORTS DU PERSONNEL", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Charges sociales sur appointements et salaires de l'exploitant"
             }, 
             {
              "name": "Appointements et salaires"
             }
            ], 
            "name": "R\u00e9mun\u00e9ration de l'exploitant"
           }, 
           {
            "children": [
             {
              "name": "Autres charges sociales diverses"
             }, 
             {
              "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement"
             }, 
             {
              "name": "Assurances groupe"
             }, 
             {
              "name": "M\u00e9decine de travail, pharmacie"
             }, 
             {
              "name": "Habillement et v\u00eatements de travail"
             }, 
             {
              "name": "Allocations aux oeuvres sociales"
             }, 
             {
              "name": "Prestations de retraites"
             }
            ], 
            "name": "Charges sociales diverses"
           }, 
           {
            "children": [
             {
              "name": "Primes de repr\u00e9sentation"
             }, 
             {
              "name": "Commissions au personnel"
             }, 
             {
              "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s"
             }, 
             {
              "name": "Indemnit\u00e9s et avantages divers"
             }, 
             {
              "name": "Primes et gratifications"
             }, 
             {
              "name": "Appointements et salaires"
             }, 
             {
              "name": "Indemnit\u00e9s de d\u00e9placement"
             }
            ], 
            "name": "R\u00e9mun\u00e9rations du personnel"
           }, 
           {
            "children": [
             {
              "name": "Prestations familiales"
             }, 
             {
              "name": "Assurances accidents de travail"
             }, 
             {
              "name": "Cotisations de s\u00e9curit\u00e9 sociale"
             }, 
             {
              "name": "Cotisations aux mutuelles"
             }, 
             {
              "name": "Cotisations aux caisses de retraite"
             }
            ], 
            "name": "Charges sociales"
           }, 
           {
            "name": "Charges du personnel des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "Charges de personnel"
         }, 
         {
          "children": [
           {
            "name": "- sur biens immobiliers", 
            "root_type": "Expense"
           }, 
           {
            "name": "- sur biens mobiliers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Maintenance", 
            "root_type": "Expense"
           }
          ], 
          "name": "Entretien et r\u00e9parations"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9"
             }, 
             {
              "name": "Patente"
             }, 
             {
              "name": "Taxes locales"
             }
            ], 
            "name": "Imp\u00f4ts et taxes directs"
           }, 
           {
            "name": "Assurance obligatoire dommage construction ", 
            "root_type": "Expense"
           }, 
           {
            "name": "Risques d'exploitation", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts et taxes directs"
           }, 
           {
            "children": [
             {
              "name": "Assurance transport sur autres biens", 
              "root_type": "Expense"
             }, 
             {
              "name": "Assurance transport sur achats", 
              "root_type": "Expense"
             }, 
             {
              "name": "Assurance transportsur ventes", 
              "root_type": "Expense"
             }
            ], 
            "name": "Assurance transport"
           }, 
           {
            "children": [
             {
              "name": "Droits d'enregistrement et de timbre"
             }, 
             {
              "name": "Taxes sur les v\u00e9hicules"
             }, 
             {
              "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s"
             }, 
             {
              "name": "La vignette"
             }
            ], 
            "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
           }, 
           {
            "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "TRANSPORTS DE PLIS", 
          "root_type": "Expense"
         }
        ], 
        "name": "TRANSPORTS", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Fournitures non stockables - Electricit\u00e9", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures d'entretien non stockables", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures de bureau non stockables", 
            "root_type": "Expense"
           }, 
           {
            "name": "Achats de petit mat\u00e9riel et outillage", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures non stockables -Eau", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures non stockables \u2013 Autres \u00e9nergies", 
            "root_type": "Expense"
           }, 
           {
            "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements", 
            "root_type": "Expense"
           }, 
           {
            "name": "Achats d'\u00e9tudes et prestations de services", 
            "root_type": "Expense"
           }
          ], 
          "name": "AUTRES ACHATS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Fournitures administratives", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures non stockables (eau, \u00e9nergie...) ", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures d'entretien et de petit \u00e9quipement", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres mati\u00e8res et fournitures", 
            "root_type": "Expense"
           }
          ], 
          "name": "Cheltuieli privind animalele si pasarile", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Fournitures de bureau", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures de magasin", 
            "root_type": "Expense"
           }, 
           {
            "name": "Produits d'entretien", 
            "root_type": "Expense"
           }, 
           {
            "name": "Mati\u00e8res combustibles", 
            "root_type": "Expense"
           }, 
           {
            "name": "Mati\u00e8res consommables", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures d'atelier et d'usine", 
            "root_type": "Expense"
           }
          ], 
          "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Fournitures d'atelier et d'usine", 
              "root_type": "Expense"
             }, 
             {
              "name": "Combustibles", 
              "root_type": "Expense"
             }, 
             {
              "name": "Produits d'entretien", 
              "root_type": "Expense"
             }, 
             {
              "name": "Fournitures de magasin", 
              "root_type": "Expense"
             }, 
             {
              "name": "Fournitures de bureau", 
              "root_type": "Expense"
             }
            ], 
            "name": "hors R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Emballages r\u00e9cup\u00e9rables non identifiables", 
              "root_type": "Expense"
             }, 
             {
              "name": "Emballages perdus", 
              "root_type": "Expense"
             }, 
             {
              "name": "Emballages \u00e0 usage mixte", 
              "root_type": "Expense"
             }
            ], 
            "name": "Cheltuieli privind furajele", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cheltuieli privind alte materiale consumabile", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cheltuieli privind semintele si materialele de plantat", 
            "root_type": "Expense"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Mati\u00e8res (ou groupe) D", 
              "root_type": "Expense"
             }, 
             {
              "name": "Mati\u00e8res (ou groupe) C", 
              "root_type": "Expense"
             }
            ], 
            "name": "dans la R\u00e9gion", 
            "root_type": "Expense"
           }
          ], 
          "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Variation des stocks de marchandises", 
            "root_type": "Expense"
           }, 
           {
            "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es", 
            "root_type": "Expense"
           }, 
           {
            "name": "Variations des stocks d'autres approvisionnements", 
            "root_type": "Expense"
           }, 
           {
            "name": "Variations des stocks de marchandises", 
            "root_type": "Expense"
           }
          ], 
          "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "name": "Fournitures A, B, C, ..", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)", 
            "root_type": "Expense"
           }, 
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Expense"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Expense"
           }
          ], 
          "name": "ACHATS DE MARCHANDISES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Emballages \u00e0 usage mixte", 
            "root_type": "Expense"
           }, 
           {
            "name": "Emballages r\u00e9cup\u00e9rables non identifiables", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)", 
            "root_type": "Expense"
           }, 
           {
            "name": "Emballages perdus", 
            "root_type": "Expense"
           }
          ], 
          "name": "ACHATS D'EMBALLAGES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "- de mat\u00e9riel, \u00e9quipements et travaux", 
            "root_type": "Expense"
           }, 
           {
            "name": "Rabais, remises et ristournes non affect\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "- de mati\u00e8res premi\u00e8res (et fournitures)", 
            "root_type": "Expense"
           }, 
           {
            "name": "- d'autres approvisionnements stock\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "- d'\u00e9tudes et prestations de services", 
            "root_type": "Expense"
           }, 
           {
            "name": "- d'approvisionnements non stock\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "- de marchandises", 
            "root_type": "Expense"
           }
          ], 
          "name": "Rabais, remises et ristournes obtenus sur achats"
         }, 
         {
          "children": [
           {
            "name": "Marchandise (ou groupe) B", 
            "root_type": "Expense"
           }, 
           {
            "name": "Marchandise (ou groupe) A", 
            "root_type": "Expense"
           }
          ], 
          "name": "Achats de marchandises"
         }, 
         {
          "name": "Cheltuieli privind marfurile", 
          "root_type": "Expense"
         }, 
         {
          "name": "Reduceri comerciale primite", 
          "root_type": "Income"
         }
        ], 
        "name": "ACHATS ET VARIATIONS DE STOCKS", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
           }, 
           {
            "name": "Dotations aux provisions pour risques et charges financi\u00e8res"
           }, 
           {
            "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res"
           }, 
           {
            "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
           }, 
           {
            "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Dotations aux amortissements des primes de remboursement des obligations"
           }
          ], 
          "name": "Dotations financi\u00e8res"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9ceptions", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de recrutement du personnel", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de d\u00e9m\u00e9nagement", 
            "root_type": "Expense"
           }, 
           {
            "name": "Missions", 
            "root_type": "Expense"
           }
          ], 
          "name": "AUTRES CHARGES EXTERNES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Redevances pour logiciels", 
            "root_type": "Expense"
           }, 
           {
            "name": "Redevances pour brevets, licences, concessions et droits similaires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Redevances pour marques", 
            "root_type": "Expense"
           }
          ], 
          "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Concours divers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts indirects", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Autres imp\u00f4ts locaux", 
              "root_type": "Expense"
             }, 
             {
              "name": "Taxes fonci\u00e8res", 
              "root_type": "Expense"
             }, 
             {
              "name": "Taxe professionnelle", 
              "root_type": "Expense"
             }, 
             {
              "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s", 
              "root_type": "Expense"
             }
            ], 
            "name": "Cotisations", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Droits de mutation", 
              "root_type": "Expense"
             }
            ], 
            "name": "Droits d'enregistrement et de timbre"
           }, 
           {
            "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ", 
            "root_type": "Expense"
           }
          ], 
          "name": "COTISATIONS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Personnel int\u00e9rimaire", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger", 
            "root_type": "Expense"
           }, 
           {
            "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise", 
            "root_type": "Expense"
           }, 
           {
            "name": "Taxes diverses", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Participation des employeurs \u00e0 la formation professionnelle continue", 
            "root_type": "Expense"
           }, 
           {
            "name": "Allocation logement", 
            "root_type": "Expense"
           }, 
           {
            "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage", 
            "root_type": "Expense"
           }, 
           {
            "name": "Participation des employeurs \u00e0 l'effort de construction", 
            "root_type": "Expense"
           }, 
           {
            "name": "Pertes de change des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Pertes de change propres \u00e0\u00a0 l'exercice"
           }
          ], 
          "name": "FRAIS DE FORMATION DU PERSONNEL", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "R\u00e9mun\u00e9rations des transitaires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais d'actes et de contentieux", 
            "root_type": "Expense"
           }, 
           {
            "name": "Commissions et courtages sur achats", 
            "root_type": "Expense"
           }, 
           {
            "name": "Divers frais", 
            "root_type": "Expense"
           }, 
           {
            "name": "Honoraires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Commissions et courtages sur ventes", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Commissions sur cartes de cr\u00e9dit", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais d'\u00e9mission d'emprunts", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres frais bancaires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Location de coffres", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais sur effets", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs"
             }, 
             {
              "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations"
             }, 
             {
              "name": "Autres int\u00e9r\u00eats des emprunts et dettes"
             }, 
             {
              "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement"
             }, 
             {
              "name": "Int\u00e9r\u00eats des emprunts"
             }
            ], 
            "name": "Frais sur titres (achat, vente, garde)", 
            "root_type": "Expense"
           }
          ], 
          "name": "FRAIS BANCAIRES", 
          "root_type": "Expense"
         }
        ], 
        "name": "SERVICES EXT\u00c9RIEURS B", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Assurances risques d'exploitation", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances insolvabilit\u00e9 clients", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances transport sur achats", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances mat\u00e9riel de transport", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances multirisques", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances transport sur ventes", 
            "root_type": "Expense"
           }, 
           {
            "name": "Assurances responsabilit\u00e9 du producteur", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres primes d'assurances", 
            "root_type": "Expense"
           }
          ], 
          "name": "PRIMES D'ASSURANCE", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Annonces et insertions", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cr\u00e9dit-bail immobilier", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cr\u00e9dit-bail mobilier", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cadeaux \u00e0 la client\u00e8le", 
            "root_type": "Expense"
           }, 
           {
            "name": "Contrats assimil\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "Catalogues et imprim\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "Publications", 
            "root_type": "Expense"
           }, 
           {
            "name": "Divers (pourboires, dons courants...)", 
            "root_type": "Expense"
           }
          ], 
          "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Autres frais de t\u00e9l\u00e9communications", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de t\u00e9l\u00e9phone", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de t\u00e9l\u00e9copie", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de t\u00e9lex", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de recrutement de personnel", 
            "root_type": "Expense"
           }
          ], 
          "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Documentation g\u00e9n\u00e9rale", 
            "root_type": "Expense"
           }, 
           {
            "name": "Documentation technique", 
            "root_type": "Expense"
           }, 
           {
            "name": "\u00c9tudes et recherches", 
            "root_type": "Expense"
           }
          ], 
          "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise", 
            "root_type": "Expense"
           }, 
           {
            "name": "Personnel int\u00e9rimaire", 
            "root_type": "Expense"
           }
          ], 
          "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Transports administratifs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Transports collectifs du personnel", 
            "root_type": "Expense"
           }, 
           {
            "name": "Entretien et r\u00e9parations des biens immobiliers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Maintenance", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres entretiens et r\u00e9parations", 
            "root_type": "Expense"
           }, 
           {
            "name": "Entretien et r\u00e9parations des biens mobiliers", 
            "root_type": "Expense"
           }
          ], 
          "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "\u00c9chantillons", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres charges de publicit\u00e9 et relations publiques", 
            "root_type": "Expense"
           }, 
           {
            "name": "Publications", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cadeaux \u00e0 la client\u00e8le", 
            "root_type": "Expense"
           }, 
           {
            "name": "Annonces, insertions", 
            "root_type": "Expense"
           }, 
           {
            "name": "Catalogues, imprim\u00e9s publicitaires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Foires et expositions", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences", 
            "root_type": "Expense"
           }
          ], 
          "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Locations et charges locatives diverses", 
            "root_type": "Expense"
           }, 
           {
            "name": "Locations de b\u00e2timents", 
            "root_type": "Expense"
           }, 
           {
            "name": "Frais d'actes et de contentieux", 
            "root_type": "Expense"
           }, 
           {
            "name": "Honoraires", 
            "root_type": "Expense"
           }, 
           {
            "name": "Malis sur emballages", 
            "root_type": "Expense"
           }, 
           {
            "name": "Locations de terrains", 
            "root_type": "Expense"
           }, 
           {
            "name": "Locations de mat\u00e9riels et outillages", 
            "root_type": "Expense"
           }, 
           {
            "name": "Locations d'emballages", 
            "root_type": "Expense"
           }
          ], 
          "name": "LOCATIONS ET CHARGES LOCATIVES", 
          "root_type": "Expense"
         }
        ], 
        "name": "SERVICES EXT\u00c9RIEURS A", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Int\u00e9gration fiscale - Produits", 
            "root_type": "Expense"
           }, 
           {
            "name": "Int\u00e9gration fiscale - Charges", 
            "root_type": "Expense"
           }
          ], 
          "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res", 
            "root_type": "Expense"
           }, 
           {
            "name": "pour risques et charges", 
            "root_type": "Expense"
           }
          ], 
          "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES", 
          "root_type": "Expense"
         }, 
         {
          "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions", 
          "root_type": "Expense"
         }, 
         {
          "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "pour risques et charges", 
            "root_type": "Expense"
           }, 
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles", 
            "root_type": "Expense"
           }, 
           {
            "name": "pour grosses r\u00e9parations", 
            "root_type": "Expense"
           }
          ], 
          "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger", 
            "root_type": "Expense"
           }, 
           {
            "name": "Imp\u00f4ts dus en France", 
            "root_type": "Expense"
           }
          ], 
          "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
         }
        ], 
        "name": "DOTATIONS AUX PROVISIONS", 
        "root_type": "Expense"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Cong\u00e9s pay\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "Primes et gratifications", 
            "root_type": "Expense"
           }, 
           {
            "name": "Avantages en nature", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche", 
            "root_type": "Expense"
           }, 
           {
            "name": "Suppl\u00e9ment familial", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Int\u00e9r\u00eats des dettes commerciales", 
              "root_type": "Expense"
             }, 
             {
              "name": "Int\u00e9r\u00eats des dettes diverses", 
              "root_type": "Expense"
             }
            ], 
            "name": "Autres r\u00e9mun\u00e9rations directes", 
            "root_type": "Expense"
           }, 
           {
            "children": [
             {
              "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations", 
              "root_type": "Expense"
             }, 
             {
              "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es", 
              "root_type": "Expense"
             }
            ], 
            "name": "Appointements salaires et commissions", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national", 
            "root_type": "Expense"
           }, 
           {
            "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national", 
            "root_type": "Expense"
           }
          ], 
          "name": "CHARGES SOCIALES", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Avantages en nature", 
            "root_type": "Expense"
           }, 
           {
            "name": "Suppl\u00e9ment familial", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs", 
            "root_type": "Expense"
           }, 
           {
            "name": "Cong\u00e9s pay\u00e9s", 
            "root_type": "Expense"
           }, 
           {
            "name": "Primes et gratifications", 
            "root_type": "Expense"
           }, 
           {
            "name": "Appointements salaires et commissions", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres r\u00e9mun\u00e9rations directes", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Indemnit\u00e9s d'expatriation", 
            "root_type": "Expense"
           }, 
           {
            "name": "Autres indemnit\u00e9s et avantages divers", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de logement", 
            "root_type": "Expense"
           }, 
           {
            "name": "Indemnit\u00e9s de repr\u00e9sentation", 
            "root_type": "Expense"
           }
          ], 
          "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL", 
          "root_type": "Expense"
         }, 
         {
          "name": "Cheltuieli din diferente de curs valutar", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Personnel int\u00e9rimaire", 
            "root_type": "Expense"
           }, 
           {
            "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "Charges sociales", 
            "root_type": "Expense"
           }, 
           {
            "name": "R\u00e9mun\u00e9ration du travail de l'exploitant", 
            "root_type": "Expense"
           }
          ], 
          "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "M\u00e9decine du travail et pharmacie", 
            "root_type": "Expense"
           }, 
           {
            "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement", 
            "root_type": "Expense"
           }, 
           {
            "name": "Versements aux autres oeuvres sociales", 
            "root_type": "Expense"
           }, 
           {
            "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9", 
            "root_type": "Expense"
           }
          ], 
          "name": "AUTRES CHARGES SOCIALES", 
          "root_type": "Expense"
         }
        ], 
        "name": "CHARGES DE PERSONNEL", 
        "root_type": "Expense"
       }
      ], 
      "name": "Comptes de charges"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Transferts de charges financi\u00e8res", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "pour risques et charges", 
            "root_type": "Income"
           }, 
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res", 
            "root_type": "Income"
           }
          ], 
          "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles", 
            "root_type": "Income"
           }, 
           {
            "name": "pour grosses r\u00e9parations", 
            "root_type": "Income"
           }, 
           {
            "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles", 
            "root_type": "Income"
           }, 
           {
            "name": "pour risques et charges", 
            "root_type": "Income"
           }
          ], 
          "name": "REPRISES DE PROVISIONS D'EXPLOITATION", 
          "root_type": "Income"
         }, 
         {
          "name": "REPRISES D'AMORTISSEMENTS", 
          "root_type": "Income"
         }
        ], 
        "name": "REPRISES DE PROVISIONS", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Reprises sur provisions exceptionnelles", 
            "root_type": "Income"
           }, 
           {
            "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles", 
            "root_type": "Income"
           }, 
           {
            "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ", 
            "root_type": "Income"
           }, 
           {
            "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Amortissements d\u00e9rogatoires", 
              "root_type": "Income"
             }, 
             {
              "name": "Plus-values r\u00e9investies", 
              "root_type": "Income"
             }, 
             {
              "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation", 
              "root_type": "Income"
             }
            ], 
            "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
           }
          ], 
          "name": "TRANSFERTS DE CHARGES FINANCIERES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Valeurs mobili\u00e8res de placement", 
              "root_type": "Income"
             }, 
             {
              "name": "Immobilisations financi\u00e8res", 
              "root_type": "Income"
             }
            ], 
            "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
           }, 
           {
            "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante", 
            "root_type": "Income"
           }, 
           {
            "name": "Reprises sur provisions financiers", 
            "root_type": "Income"
           }
          ], 
          "name": "Venituri financiare din ajustari pentru pierdere de valoare"
         }, 
         {
          "children": [
           {
            "name": "Venituri din ajustari pentru deprecierea activelor circulante ", 
            "root_type": "Income"
           }, 
           {
            "name": "Venituri din provizioane", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Cr\u00e9ances", 
              "root_type": "Income"
             }, 
             {
              "name": "Stocks et en-cours", 
              "root_type": "Income"
             }
            ], 
            "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
           }, 
           {
            "children": [
             {
              "name": "Immobilisations corporelles", 
              "root_type": "Income"
             }, 
             {
              "name": "Immobilisations incorporelles", 
              "root_type": "Income"
             }
            ], 
            "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
           }, 
           {
            "name": "Venituri din fondul comercial negativ", 
            "root_type": "Income"
           }, 
           {
            "name": "Venituri din ajustari pentru deprecierea imobilizarilor", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Immobilisations corporelles", 
              "root_type": "Income"
             }, 
             {
              "name": "Immobilisations incorporelles", 
              "root_type": "Income"
             }
            ], 
            "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
           }
          ], 
          "name": "TRANSFERTS DE CHARGES D'EXPLOITATION", 
          "root_type": "Income"
         }
        ], 
        "name": "TRANSFERTS DE CHARGES", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT", 
          "root_type": "Income"
         }, 
         {
          "name": "ESCOMPTES OBTENUS", 
          "root_type": "Income"
         }, 
         {
          "name": "REVENUS DE TITRES DE PLACEMENT", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "sur instruments de tr\u00e9sorerie", 
            "root_type": "Income"
           }, 
           {
            "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame", 
            "root_type": "Income"
           }, 
           {
            "name": "sur op\u00e9rations financi\u00e8res", 
            "root_type": "Income"
           }, 
           {
            "name": "sur rentes viag\u00e8res", 
            "root_type": "Income"
           }, 
           {
            "name": "Produits exceptionnels divers", 
            "root_type": "Income"
           }
          ], 
          "name": "GAINS SUR RISQUES FINANCIERS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "sur titres de placement", 
            "root_type": "Income"
           }, 
           {
            "name": "sur risques financiers", 
            "root_type": "Income"
           }, 
           {
            "name": "autres charges provisionn\u00e9es financi\u00e8res", 
            "root_type": "Income"
           }
          ], 
          "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES", 
          "root_type": "Income"
         }, 
         {
          "name": "REVENUS DE PARTICIPATIONS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Autres produits exceptionnels sur op\u00e9rations de gestion", 
            "root_type": "Income"
           }, 
           {
            "name": "Rentr\u00e9es sur cr\u00e9ances amorties", 
            "root_type": "Income"
           }, 
           {
            "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices", 
            "root_type": "Income"
           }, 
           {
            "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes", 
            "root_type": "Income"
           }, 
           {
            "name": "Lib\u00e9ralit\u00e9s re\u00e7ues", 
            "root_type": "Income"
           }, 
           {
            "name": "Subventions d'\u00e9quilibre", 
            "root_type": "Income"
           }
          ], 
          "name": "INT\u00c9R\u00caTS DE PR\u00caTS", 
          "root_type": "Income"
         }, 
         {
          "name": "GAINS DE CHANGE", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Immobilisations incorporelles", 
            "root_type": "Income"
           }, 
           {
            "name": "Immobilisations corporelles", 
            "root_type": "Income"
           }, 
           {
            "name": "Immobilisations financi\u00e8res", 
            "root_type": "Income"
           }, 
           {
            "name": "Autres \u00e9l\u00e9ments d'actif", 
            "root_type": "Income"
           }
          ], 
          "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
         }
        ], 
        "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Produits des cessions des immobilisations incorporelles"
           }, 
           {
            "name": "Produits des cessions des immobilisations corporelles"
           }, 
           {
            "name": "Droits d'auteur et de reproduction", 
            "root_type": "Income"
           }, 
           {
            "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)"
           }, 
           {
            "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ", 
            "root_type": "Income"
           }
          ], 
          "name": "Produits des cessions d'immobilisations"
         }, 
         {
          "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)", 
            "root_type": "Income"
           }, 
           {
            "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)", 
            "root_type": "Income"
           }
          ], 
          "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s"
             }, 
             {
              "name": "D\u00e9dits re\u00e7us"
             }
            ], 
            "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs", 
            "root_type": "Income"
           }, 
           {
            "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Lib\u00e9ralit\u00e9s"
             }, 
             {
              "name": "Lots"
             }, 
             {
              "name": "Dons"
             }
            ], 
            "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
           }, 
           {
            "name": "Alte venituri din exploatare", 
            "root_type": "Income"
           }, 
           {
            "name": "Venituri din vanzarea activelor si alte operatii de capital", 
            "root_type": "Income"
           }, 
           {
            "name": "Venituri din subventii pentru investitii", 
            "root_type": "Income"
           }, 
           {
            "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es"
           }
          ], 
          "name": "PRODUITS DIVERS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice"
           }
          ], 
          "name": "Subventions d'\u00e9quilibre"
         }, 
         {
          "children": [
           {
            "name": "Reprises sur subventions d'investissement de l'exercice"
           }, 
           {
            "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "Reprise sur subventions d'investissements"
         }, 
         {
          "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Reprises sur plus-values en instance d'imposition"
             }, 
             {
              "name": "Reprises sur amortissements d\u00e9rogatoires"
             }, 
             {
              "name": "Reprises sur provisions pour acquisition et construction de logements"
             }, 
             {
              "name": "Reprises sur provisions pour reconstitution de gisements"
             }, 
             {
              "name": "Reprises sur provisions pour investissements"
             }
            ], 
            "name": "sur cr\u00e9ances", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "Reprises sur provisions pour risques et charges durables"
             }, 
             {
              "name": "Reprises sur provisions pour risques et charges momentan\u00e9s"
             }
            ], 
            "name": "Reprises non courantes sur provisions pour risques et charges"
           }, 
           {
            "name": "sur autres charges provisionn\u00e9es", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
             }, 
             {
              "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
             }
            ], 
            "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
           }, 
           {
            "name": "Transferts de charges non courantes"
           }, 
           {
            "name": "sur stocks", 
            "root_type": "Income"
           }, 
           {
            "children": [
             {
              "name": "R,A,E des immobilisations en non valeur"
             }, 
             {
              "name": "R,A,E des immobilisations incorporelles"
             }, 
             {
              "name": "R,A,E des immobilisations corporelles"
             }
            ], 
            "name": "sur risques \u00e0 court terme", 
            "root_type": "Income"
           }
          ], 
          "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)", 
            "root_type": "Income"
           }, 
           {
            "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)", 
            "root_type": "Income"
           }
          ], 
          "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN", 
          "root_type": "Income"
         }
        ], 
        "name": "AUTRES PRODUITS", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "name": "IMMOBILISATIONS INCORPORELLES", 
          "root_type": "Income"
         }, 
         {
          "name": "IMMOBILISATIONS CORPORELLES", 
          "root_type": "Income"
         }, 
         {
          "name": "IMMOBILISATIONS FINANCI\u00c8RES", 
          "root_type": "Income"
         }
        ], 
        "name": "PRODUCTION IMMOBILIS\u00c9E", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Gains de change des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Gains de change propres \u00e0\u00a0 l'exercice"
           }
          ], 
          "name": "Gains de change"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Int\u00e9r\u00eats des pr\u00eats"
             }, 
             {
              "name": "Revenus des autres cr\u00e9ances financi\u00e8res"
             }
            ], 
            "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
           }, 
           {
            "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
           }, 
           {
            "name": "Escomptes obtenus"
           }, 
           {
            "name": "Produits nets sur cessions de titres et valeurs de placement"
           }, 
           {
            "name": "Revenus des titres et valeurs de placement"
           }
          ], 
          "name": "Int\u00e9r\u00eats et autres produits financiers"
         }, 
         {
          "children": [
           {
            "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
           }, 
           {
            "name": "Reprises sur provisions pour risques et charges financi\u00e8res"
           }, 
           {
            "name": "Reprises sur amortissements des primes de remboursement des obligations"
           }, 
           {
            "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
           }, 
           {
            "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
           }, 
           {
            "children": [
             {
              "name": "Transfert - Pertes de change"
             }, 
             {
              "name": "Transfert - Charges d'int\u00e9r\u00eats"
             }, 
             {
              "name": "Transfert - Autres charges financi\u00e8res"
             }
            ], 
            "name": "Transfert de charges financi\u00e8res"
           }
          ], 
          "name": "Reprises financi\u00e8res, transferts de charges"
         }, 
         {
          "children": [
           {
            "name": "\u00c9tudes en cours", 
            "root_type": "Income"
           }, 
           {
            "name": "Prestations de services en cours", 
            "root_type": "Income"
           }
          ], 
          "name": "VARIATIONS DES EN-COURS DE SERVICES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Produits interm\u00e9diaires", 
            "root_type": "Income"
           }, 
           {
            "name": "Produits r\u00e9siduels", 
            "root_type": "Income"
           }
          ], 
          "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Travaux en cours", 
            "root_type": "Income"
           }, 
           {
            "name": "Produits en cours", 
            "root_type": "Income"
           }
          ], 
          "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Revenus des titres de participation"
           }, 
           {
            "name": "Revenus des titres immobilis\u00e9s"
           }
          ], 
          "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
         }
        ], 
        "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Bonis sur reprises et cessions d'emballages", 
            "root_type": "Income"
           }, 
           {
            "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel", 
            "root_type": "Income"
           }, 
           {
            "name": "Redevances pour brevets, logiciels, marques et droits similaires", 
            "root_type": "Income"
           }, 
           {
            "name": "Commissions et courtages", 
            "root_type": "Income"
           }, 
           {
            "name": "Locations", 
            "root_type": "Income"
           }, 
           {
            "name": "Autres produits accessoires", 
            "root_type": "Income"
           }, 
           {
            "name": "Ports, emballages perdus et autres frais factur\u00e9s", 
            "root_type": "Income"
           }, 
           {
            "name": "Mise \u00e0 disposition de personnel", 
            "root_type": "Income"
           }
          ], 
          "name": "PRODUITS ACCESSOIRES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "TRAVAUX FACTUR\u00c9S", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "VENTES DE PRODUITS FINIS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "VENTES DE MARCHANDISES", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)", 
            "root_type": "Income"
           }, 
           {
            "name": "Commissions et courtages", 
            "root_type": "Income"
           }, 
           {
            "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel", 
            "root_type": "Income"
           }, 
           {
            "name": "Locations diverses", 
            "root_type": "Income"
           }, 
           {
            "name": "Mise \u00e0 disposition de personnel factur\u00e9e ", 
            "root_type": "Income"
           }, 
           {
            "name": "Ports et frais accessoires factur\u00e9s", 
            "root_type": "Income"
           }, 
           {
            "name": "Bonifications obtenues des clients et primes sur ventes", 
            "root_type": "Income"
           }, 
           {
            "name": "Bonis sur reprises d'emballages consign\u00e9s", 
            "root_type": "Income"
           }
          ], 
          "name": "Venituri din activitati diverse", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES", 
          "root_type": "Income"
         }, 
         {
          "name": "Venituri din vanzarea marfurilor", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "- sur ventes de produits interm\u00e9diaires ", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur produits des activit\u00e9s annexes", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur ventes de produits finis", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur ventes de marchandises", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur prestations de services", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur \u00e9tudes", 
            "root_type": "Income"
           }, 
           {
            "name": "- sur travaux", 
            "root_type": "Income"
           }
          ], 
          "name": "Reduceri comerciale acordate", 
          "root_type": "Expense"
         }, 
         {
          "children": [
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "SERVICES VENDUS", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "aux entreprises du groupe hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "hors R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "aux entreprises du groupe dans la R\u00e9gion", 
            "root_type": "Income"
           }, 
           {
            "name": "dans la R\u00e9gion", 
            "root_type": "Income"
           }
          ], 
          "name": "VENTES DE PRODUITS R\u00c9SIDUELS", 
          "root_type": "Income"
         }, 
         {
          "name": "Ventes de marchandises"
         }
        ], 
        "name": "VENTES", 
        "root_type": "Income"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs"
           }, 
           {
            "children": [
             {
              "name": "Ventes de produits interm\u00e9diaires"
             }, 
             {
              "name": "Ventes de produits finis"
             }
            ], 
            "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
           }, 
           {
            "children": [
             {
              "name": "Ports et frais accessoires factur\u00e9s"
             }, 
             {
              "name": "Autres ventes et produits accessoires"
             }, 
             {
              "name": "Bonis sur reprises d'emballages consign\u00e9s"
             }, 
             {
              "name": "Locations divers es re\u00e7ues"
             }, 
             {
              "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
             }, 
             {
              "name": "Commissions et courtages re\u00e7us"
             }
            ], 
            "name": "Ventes de produits accessoires"
           }, 
           {
            "children": [
             {
              "name": "Prestations de services"
             }, 
             {
              "name": "Travaux"
             }, 
             {
              "name": "Etudes"
             }
            ], 
            "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
           }, 
           {
            "children": [
             {
              "name": "Prestations de services"
             }, 
             {
              "name": "Travaux"
             }, 
             {
              "name": "Etudes"
             }
            ], 
            "name": "Ventes de services produits au Maroc"
           }, 
           {
            "children": [
             {
              "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs"
             }, 
             {
              "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits"
             }, 
             {
              "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits"
             }, 
             {
              "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits"
             }, 
             {
              "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits"
             }
            ], 
            "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
           }, 
           {
            "children": [
             {
              "name": "Ventes de produits interm\u00e9diaires"
             }, 
             {
              "name": "Ventes de produits finis"
             }, 
             {
              "name": "Ventes de produits r\u00e9siduels"
             }
            ], 
            "name": "Ventes de biens produits au Maroc"
           }, 
           {
            "name": "Redevances pour brevets, marques, droits et valeurs similaires"
           }
          ], 
          "name": "SUR PRODUITS \u00c0 L'IMPORTATION", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Immobilisation en non valeurs produite"
           }, 
           {
            "name": "Immobilisations corporelles produites"
           }, 
           {
            "name": "Immobilisations incorporelles produites"
           }, 
           {
            "name": "Immobilisations produites des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
         }, 
         {
          "children": [
           {
            "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Subventions d'exploitations re\u00e7ues de l'exercice"
           }
          ], 
          "name": "Subventions d'exploitation"
         }, 
         {
          "children": [
           {
            "name": "Profits sur op\u00e9rations faites en commun"
           }, 
           {
            "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques", 
            "root_type": "Income"
           }, 
           {
            "name": "Vers\u00e9es par des tiers", 
            "root_type": "Income"
           }, 
           {
            "name": "Vers\u00e9es par les organismes internationaux", 
            "root_type": "Income"
           }, 
           {
            "name": "Transfert de pertes sur op\u00e9rations faites en commun"
           }, 
           {
            "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "AUTRES SUBVENTIONS D'EXPLOITATION", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
           }, 
           {
            "children": [
             {
              "name": "T,C,E - Autres charges d'exploitation"
             }, 
             {
              "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures"
             }, 
             {
              "name": "T,C,E-Autres charges externes"
             }, 
             {
              "name": "T,C,E - Achats de marchandises"
             }, 
             {
              "name": "T,C,E - Charges de personnel"
             }, 
             {
              "name": "T,C,E - Imp\u00f4ts et taxes"
             }
            ], 
            "name": "Transferts des charges d'exploitation"
           }, 
           {
            "name": "Reprises sur provisions pour risques et charges"
           }, 
           {
            "name": "Reprises sur amortissements des immobilisations incorporelles"
           }, 
           {
            "name": "Reprises sur amortissements de l'immobilisation en non valeurs"
           }, 
           {
            "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations"
           }, 
           {
            "name": "Reprises sur amortissements des immobilisations corporelles"
           }, 
           {
            "children": [
             {
              "name": "Reprises sur amortissements des exercices ant\u00e9rieurs"
             }, 
             {
              "name": "Reprises sur provisions des exercices ant\u00e9rieurs"
             }
            ], 
            "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
           }
          ], 
          "name": "Reprise d'exploitation, transferts de charges"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "Produits en cours", 
              "root_type": "Income"
             }, 
             {
              "name": "Travaux en cours", 
              "root_type": "Income"
             }
            ], 
            "name": "Variation des en-cours de production de biens"
           }, 
           {
            "children": [
             {
              "name": "Variation des stocks d'\u00e9tudes en cours"
             }, 
             {
              "name": "Variation des stocks de prestations en cours"
             }, 
             {
              "name": "Prestations de services en cours", 
              "root_type": "Income"
             }, 
             {
              "name": "Variation des stocks de travaux en cours"
             }
            ], 
            "name": "Variation des stocks de services en cours"
           }, 
           {
            "children": [
             {
              "name": "Produits interm\u00e9diaires ", 
              "root_type": "Income"
             }, 
             {
              "name": "Produits finis", 
              "root_type": "Income"
             }, 
             {
              "name": "Produits r\u00e9siduels", 
              "root_type": "Income"
             }
            ], 
            "name": "Variation des stocks de produits"
           }, 
           {
            "children": [
             {
              "name": "Variation des stocks de produits interm\u00e9diaires en cours"
             }, 
             {
              "name": "Variation des stocks de biens produits en cours"
             }, 
             {
              "name": "Variation des stocks de produits r\u00e9siduels en cours"
             }
            ], 
            "name": "Variation des stocks de produits en cours"
           }, 
           {
            "children": [
             {
              "name": "Variation des stocks de produits r\u00e9siduels"
             }, 
             {
              "name": "Variation des stocks de produits interm\u00e9diaires"
             }, 
             {
              "name": "Variation des stocks de produits finis"
             }
            ], 
            "name": "Variation des stocks de biens produits"
           }
          ], 
          "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION", 
          "root_type": "Income"
         }, 
         {
          "children": [
           {
            "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger"
           }, 
           {
            "name": "Ventes de marchandises des exercices ant\u00e9rieurs"
           }, 
           {
            "name": "Ventes de marchandises au Maroc"
           }, 
           {
            "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
           }
          ], 
          "name": "SUR PRODUITS \u00c0 L'EXPORTATION", 
          "root_type": "Income"
         }
        ], 
        "name": "SUBVENTIONS D'EXPLOITATION", 
        "root_type": "Income"
       }
      ], 
      "name": "Comptes de produits"
     }
    ], 
    "name": "Comptes de gestion"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Cr\u00e9dits de tr\u00e9sorerie"
           }
          ], 
          "name": "Cr\u00e9dits de tr\u00e9sorerie"
         }, 
         {
          "children": [
           {
            "name": "Banques (solde cr\u00e9diteur)"
           }, 
           {
            "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)"
           }
          ], 
          "name": "Banques (solde cr\u00e9diteur)"
         }, 
         {
          "children": [
           {
            "name": "Cr\u00e9dits d'escompte"
           }
          ], 
          "name": "Cr\u00e9dits d'escompte"
         }
        ], 
        "name": "TRESORERIE - PASSIF"
       }
      ], 
      "name": "COMPTES DE TRESORERIE"
     }, 
     {
      "name": "COMPTES D'ACTIF IMMOBILISE"
     }, 
     {
      "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
     }, 
     {
      "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
     }, 
     {
      "name": "COMPTES DE FINANCEMENT PERMANENT"
     }
    ], 
    "name": "COMPTES DE BILAN"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "PERTES SUR CR\u00c9ANCES H.A.O."
       }, 
       {
        "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
       }, 
       {
        "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
       }, 
       {
        "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
       }, 
       {
        "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
       }
      ], 
      "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
     }, 
     {
      "children": [
       {
        "name": "IMMOBILISATIONS FINANCI\u00c8RES"
       }, 
       {
        "name": "IMMOBILISATIONS INCORPORELLES"
       }, 
       {
        "name": "R\u00e9sultat d'exploitation"
       }, 
       {
        "children": [
         {
          "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
         }, 
         {
          "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
         }
        ], 
        "name": "Exc\u00e9dent brut d'exploitation"
       }, 
       {
        "name": "Valeur ajout\u00e9e"
       }, 
       {
        "name": "IMMOBILISATIONS CORPORELLES"
       }
      ], 
      "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
     }, 
     {
      "children": [
       {
        "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
       }, 
       {
        "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
       }, 
       {
        "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
       }, 
       {
        "name": "REPRISES D\u2019AMORTISSEMENTS"
       }, 
       {
        "name": "AUTRES REPRISES H.A.O."
       }, 
       {
        "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
       }
      ], 
      "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
     }, 
     {
      "children": [
       {
        "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
       }, 
       {
        "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
       }, 
       {
        "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
       }, 
       {
        "name": "AUTRES DOTATIONS H.A.O."
       }, 
       {
        "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
       }
      ], 
      "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
     }, 
     {
      "children": [
       {
        "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
       }, 
       {
        "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
       }, 
       {
        "name": "TRANSFERTS DE CHARGES H.A.O"
       }, 
       {
        "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
       }, 
       {
        "name": "PRODUITS H.A.O CONSTAT\u00c9S"
       }
      ], 
      "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
     }, 
     {
      "children": [
       {
        "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
       }, 
       {
        "children": [
         {
          "name": "D\u00e9gr\u00e8vements"
         }, 
         {
          "name": "Annulations pour pertes r\u00e9troactives"
         }
        ], 
        "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
       }, 
       {
        "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
       }, 
       {
        "children": [
         {
          "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
         }, 
         {
          "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
         }, 
         {
          "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
         }
        ], 
        "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
       }
      ], 
      "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
     }, 
     {
      "children": [
       {
        "name": "COLLECTIVIT\u00c9S PUBLIQUES"
       }, 
       {
        "name": "AUTRES"
       }, 
       {
        "name": "\u00c9TAT"
       }, 
       {
        "name": "GROUPE"
       }
      ], 
      "name": "SUBVENTIONS D'\u00c9QUILIBRE"
     }, 
     {
      "children": [
       {
        "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
       }, 
       {
        "name": "AUTRES PARTICIPATIONS"
       }, 
       {
        "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
       }
      ], 
      "name": "PARTICIPATION DES TRAVAILLEURS"
     }, 
     {
      "children": [
       {
        "name": "IMMOBILISATIONS FINANCI\u00c8RES"
       }, 
       {
        "name": "IMMOBILISATIONS CORPORELLES"
       }, 
       {
        "name": "IMMOBILISATIONS INCORPORELLES"
       }
      ], 
      "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
     }
    ], 
    "name": "Comptes sp\u00e9ciaux"
   }
  ], 
  "name": "Plan Comptable SYSCOA"
 }
}