diff --git a/.codeclimate.yml b/.codeclimate.yml
index fd65f8b817f..a84e6c1fdd0 100644
--- a/.codeclimate.yml
+++ b/.codeclimate.yml
@@ -3,6 +3,8 @@ languages:
   Ruby: false
   JavaScript: true
   PHP: true
+engines:
+  phpcodesniffer: true  
 exclude_paths:
   - 'build/*'
   - 'dev/*'
diff --git a/COPYRIGHT b/COPYRIGHT
index df0ba8b3e90..40822059ab0 100644
--- a/COPYRIGHT
+++ b/COPYRIGHT
@@ -26,6 +26,7 @@ php-iban               1.4.6         LGPL-3+                     Yes
 PHPPrintIPP            1.3           GPL-2+                      Yes             Library to send print IPP requests
 Restler                3.0           LGPL-3+                     Yes             Library to develop REST Web services
 TCPDF                  6.2.6         LGPL-3+                     Yes             PDF generation
+EvalMath               1.0           BSD                         Yes             Safe math expressions evaluation
 
 JS libraries:
 jQuery                 1.11.3        MIT License                 Yes             JS library
diff --git a/ChangeLog b/ChangeLog
index 9449d16df93..2c85b48924f 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -224,7 +224,7 @@ Dolibarr better:
   hook afterLogin or afterLoginFailed instead.
 - The trigger USER_CREATE_FROM_CONTACT has been replace with USER_CREATE and property context is now filled
   to make difference between creation from contact or not.
-
+- Function get_exdir require now 6 parameters. This is to prepare a future feature.
 
 ***** ChangeLog for 3.7.2 compared to 3.7.1 *****
 FIX [ bug #2855 ] Wrong translation key in localtax report page
@@ -235,6 +235,10 @@ FIX [ bug 1634 ] Error deleting a project when it had many linked objects
 FIX [ bug 1925 ] "Link to order" option in supplier invoices is not working properly
 FIX [ bug #3198 ] Trigger LINECONTRACT_INSERT passes Contrat as $object instead of ContratLigne
 FIX: Not showing delivery date on rouget pdf
+FIX: Not showing task extrafields when creating from left menu
+FIX [ bug #3288 ] Tasks box is not properly drawn
+FIX [ bug #3211 ] Outstading bill amount of a client showed wrong amounts
+FIX [ bug #3321 ] Users with certain permissions were shown a "forbidden access" page even if they had the rights
 
 NEW: Created new ContratLigne::insert function
 
@@ -496,6 +500,8 @@ Dolibarr better:
 - Fix: [ bug #2696 ] Adding complementary attribute fails if code is numerics
 - Fix: [ bug #3074 ] Accruals accounting use payment date instead of commitment date in turnover reports for salaries
 - Fix: Not showing product supplier reference when page break
+- Fix: [ bug #3341 ] Missing translation in /compta/paiement_charge.php
+- Fix: [ bug #3342 ] Taxes dictionary page does not accept localized decimals for localtax2 rate
 
 ***** ChangeLog for 3.6.2 compared to 3.6.1 *****
 - Fix: fix ErrorBadValueForParamNotAString error message in price customer multiprice.
@@ -680,6 +686,9 @@ Fix: [ bug #2570 ] [Contacts] Page should not process if ID is invalid
 Fix: [ bug #3268 ] SQL error when accessing thirdparty log page without a socid parameter
 Fix: [ bug #3180 ] formObjectOptions hook when editing thirdparty card does not print result
 Fix: [ bug #1791 ] Margin menu not available if any Finance module is not enabled
+Fix: [ bug #3310 ] OrderLine::fetch, FactureLigne::fetch and PropaleLigne::fetch do not return anything
+Fix: [ bug #3206 ] PropaleLigne, OrderLine and FactureLigne given to triggers through update function does not contain all the information
+Fix: [ bug #3313 ] Error enabling module with PostgreSQL database
 
 ***** ChangeLog for 3.5.6 compared to 3.5.5 *****
 Fix: Avoid missing class error for fetch_thirdparty method #1973
diff --git a/build.xml b/build.xml
index 570821a7c7b..c6995ce95f3 100644
--- a/build.xml
+++ b/build.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
+<!-- Script build for hudson CI -->
 <project name="dolibarr" default="hudson" basedir=".">
-fdfds
 <!-- Exclude/ignore paths -->
  <property name="ignorepaths" value="${basedir}/htdocs/conf,${basedir}/htdocs/core/filemanagerdol,${basedir}/htdocs/includes" />
  <property name="ignoreregexp" value="**/PEAR/*,**/NET/*,**/HTTP/*,**/zendgdata/*,**/reportico/*" />
diff --git a/build/debian/README.howto b/build/debian/README.howto
index 6140412b831..3c111f0a0ec 100644
--- a/build/debian/README.howto
+++ b/build/debian/README.howto
@@ -117,7 +117,7 @@ http://bugs.debian.org/package
 severity 123 xxx
 
 
-##### Update but tracker system
+##### Update bug tracker system
 
 To set status of a bug to "pending"
 > bts --smtp-host=yoursmtpserver tag 999999 +pending
@@ -249,7 +249,7 @@ from git clone dir and make link to git.
 * If local branch upstream and pristine-tar does not exists, create it
 from origin/upstream and origin/pristine.
 
-* If new upstream is available onto sourceforge, launch:
+* When new upstream is available onto sourceforge, launch:
 > debian/get-orig-source.sh
 If script fails with error Bad certificate, you can set "export PERL_LWP_SSL_VERIFY_HOSTNAME=0" to solve this.
 
@@ -273,8 +273,8 @@ Note: If there was errors solved manually after get-orig-sources.sh, you may nee
 * Fix debian/* files used to build package.
 Add an entry into debian/changelog
 > dch -v x.y.z+dfsgw-v "My comment" will add entry.
-For example: dch -v x.y.z+dfsgw-1 "New upstream release." for a new version (x.y.z = version, w start from 1 and increaed for each new import)
-Then modify changelog to replace "version" or "unstable" with "UNRELEASED".
+For example: dch -v x.y.z+dfsgw-1 "New upstream release." for a new version (x.y.z = version, w start from 1 and increased for each new import)
+Then check/modify changelog to replace "version" or "unstable" with "UNRELEASED".
 Then check/modify also the user/date signature:
 - Date must have format reported by "date -R"
 - Name and email must match value into debian/control file (Entry added here is used by next step).
@@ -299,7 +299,7 @@ Note: Package is built into directory ../build-area
 
 * If package .deb is ok:
 Note: If there was errors managed manually, you may need to make a git commit but do not use option "amend" previous commit
-> git push --all ou git push origin --all
+> git push --all
 
 * If ok, you can tag.
 > Edit debian/changelog to replace "UNRELEASED" into "unstable", then push
diff --git a/build/perl/virtualmin/dolibarr.pl b/build/perl/virtualmin/dolibarr.pl
index 31578905202..aaaa1fdb33a 100644
--- a/build/perl/virtualmin/dolibarr.pl
+++ b/build/perl/virtualmin/dolibarr.pl
@@ -1,7 +1,7 @@
 #----------------------------------------------------------------------------
 # \file         dolibarr.pl
 # \brief        Dolibarr script install for Virtualmin Pro
-# \author       (c)2009-2012 Regis Houssin  <regis.houssin@capnetworks.com>
+# \author       (c)2009-2015 Regis Houssin  <regis.houssin@capnetworks.com>
 #----------------------------------------------------------------------------
 
 
@@ -30,8 +30,7 @@ return "Regis Houssin";
 # script_dolibarr_versions()
 sub script_dolibarr_versions
 {
-	# TODO Replace this with version of Dolibar we want to install 
-	return ( "x.y.z", "3.6.0");
+return ( "3.7.2", "3.6.3", "3.5.6" );
 }
 
 sub script_dolibarr_category
@@ -57,6 +56,26 @@ local ($d, $ver) = @_;
 return ("mysql", "postgres");
 }
 
+# script_dolibarr_depends(&domain, version)
+sub script_dolibarr_depends
+{
+local ($d, $ver, $sinfo, $phpver) = @_;
+local @rv;
+
+if ($ver >= 3.6) {
+	# Check for PHP 5.3+
+	local $phpv = &get_php_version($phpver || 5, $d);
+	if (!$phpv) {
+		push(@rv, "Could not work out exact PHP version");
+		}
+	elsif ($phpv < 5.3) {
+		push(@rv, "Dolibarr requires PHP version 5.3 or later");
+		}
+	}
+
+return @rv;
+}
+
 # script_dolibarr_params(&domain, version, &upgrade-info)
 # Returns HTML for table rows for options for installing dolibarr
 sub script_dolibarr_params
@@ -78,8 +97,7 @@ else {
 	$rv .= &ui_table_row("Database for Dolibarr tables",
 		     &ui_database_select("db", undef, \@dbs, $d, "dolibarr"));
 	$rv .= &ui_table_row("Install sub-directory under <tt>$hdir</tt>",
-			     &ui_opt_textbox("dir", "dolibarr", 30,
-					     "At top level"));
+			     &ui_opt_textbox("dir", &substitute_scriptname_template("dolibarr", $d), 30, "At top level"));
 	if ($d->{'ssl'} && $ver >= 3.0) {
 		$rv .= &ui_table_row("Force https connection?",
 				     &ui_yesno_radio("forcehttps", 0));
@@ -159,7 +177,8 @@ if ($opts->{'newdb'} && !$upgrade) {
 local ($dbtype, $dbname) = split(/_/, $opts->{'db'}, 2);
 local $dbuser = $dbtype eq "mysql" ? &mysql_user($d) : &postgres_user($d);
 local $dbpass = $dbtype eq "mysql" ? &mysql_pass($d) : &postgres_pass($d, 1);
-local $dbphptype = $dbtype eq "mysql" ? "mysqli" : "pgsql";
+local $dbphptype = $dbtype eq "mysql" && $version >= 3.6 ? "mysql" :
+		   $dbtype eq "mysql" ? "mysqli" : "pgsql";
 local $dbhost = &get_database_host($dbtype);
 local $dberr = &check_script_db_connection($dbtype, $dbname, $dbuser, $dbpass);
 return (0, "Database connection failed : $dberr") if ($dberr);
@@ -201,12 +220,10 @@ if ($opts->{'path'} =~ /\w/) {
 if (!$upgrade) {
 	local $cdef = "$opts->{'dir'}/conf/conf.php.example";
     &run_as_domain_user($d, "cp ".quotemeta($cdef)." ".quotemeta($cfile));
-	&set_ownership_permissions(undef, undef, 0777, $cfiledir);
-	&set_ownership_permissions(undef, undef, 0666, $cfile);
+	&set_permissions_as_domain_user($d, 0777, $cfiledir);
+	&set_permissions_as_domain_user($d, 0666, $cfile);
 	&run_as_domain_user($d, "mkdir ".quotemeta($docdir));
-	&set_ownership_permissions(undef, undef, 0777, $docdir);
-	&run_as_domain_user($d, "mkdir ".quotemeta($altdir));
-	&set_ownership_permissions(undef, undef, 0777, $altdir);
+	&set_permissions_as_domain_user($d, 0777, $docdir);
 }
 else {
 	# Preserve old config file, documents and custom directory
@@ -289,8 +306,8 @@ else {
 	local $dinstall = "$opts->{'dir'}/install";
 	$dinstall  =~ s/\/$//;
 	$out = &run_as_domain_user($d, "rm -rf ".quotemeta($dinstall));
-	&set_ownership_permissions(undef, undef, 0644, $cfile);
-	&set_ownership_permissions(undef, undef, 0755, $cfiledir);
+	&set_permissions_as_domain_user($d, 0644, $cfile);
+	&set_permissions_as_domain_user($d, 0755, $cfiledir);
 	}
  
 # Return a URL for the user
@@ -309,6 +326,7 @@ local $ipage = $opts->{'path'}."/install/".$page.".php";
 local ($iout, $ierror);
 
 &post_http_connection($d, $ipage, $params, \$iout, \$ierror);
+print STDERR $iout;
 
 if ($ierror) {
 	return $ierror;
@@ -329,10 +347,10 @@ local $derr = &delete_script_install_directory($d, $opts);
 return (0, $derr) if ($derr);
 
 # Remove all llx_ tables from the database
-# 3 times because of constraints
-&cleanup_script_database($d, $opts->{'db'}, "llx_");
-&cleanup_script_database($d, $opts->{'db'}, "llx_");
-&cleanup_script_database($d, $opts->{'db'}, "llx_");
+# 4 times because of constraints
+for(my $i=0; $i<4; $i++) {
+	&cleanup_script_database($d, $opts->{'db'}, "llx_");
+	}
 
 # Take out the DB
 if ($opts->{'newdb'}) {
diff --git a/dev/initdata/mysqldump_dolibarr_3.8.0.sql b/dev/initdata/mysqldump_dolibarr_3.8.0.sql
index 75bd53709a6..c8ab81bb582 100644
--- a/dev/initdata/mysqldump_dolibarr_3.8.0.sql
+++ b/dev/initdata/mysqldump_dolibarr_3.8.0.sql
@@ -145,7 +145,7 @@ CREATE TABLE `llx_accountingaccount` (
 
 LOCK TABLES `llx_accountingaccount` WRITE;
 /*!40000 ALTER TABLE `llx_accountingaccount` DISABLE KEYS */;
-INSERT INTO `llx_accountingaccount` VALUES (1,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','CAPITAL','101','1401','Capital',NULL,NULL,1),(2,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','105','1401','Ecarts de réévaluation',NULL,NULL,1),(3,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1061','1401','Réserve légale',NULL,NULL,1),(4,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1063','1401','Réserves statutaires ou contractuelles',NULL,NULL,1),(5,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1064','1401','Réserves réglementées',NULL,NULL,1),(6,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1068','1401','Autres réserves',NULL,NULL,1),(7,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','108','1401','Compte de l\'exploitant',NULL,NULL,1),(8,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','12','1401','Résultat de l\'exercice',NULL,NULL,1),(9,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','145','1401','Amortissements dérogatoires',NULL,NULL,1),(10,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','146','1401','Provision spéciale de réévaluation',NULL,NULL,1),(11,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','147','1401','Plus-values réinvesties',NULL,NULL,1),(12,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','148','1401','Autres provisions réglementées',NULL,NULL,1),(13,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','15','1401','Provisions pour risques et charges',NULL,NULL,1),(14,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','16','1401','Emprunts et dettes assimilees',NULL,NULL,1),(15,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','20','1402','Immobilisations incorporelles',NULL,NULL,1),(16,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','201','15','Frais d\'établissement',NULL,NULL,1),(17,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','206','15','Droit au bail',NULL,NULL,1),(18,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','207','15','Fonds commercial',NULL,NULL,1),(19,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','208','15','Autres immobilisations incorporelles',NULL,NULL,1),(20,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','21','1402','Immobilisations corporelles',NULL,NULL,1),(21,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','23','1402','Immobilisations en cours',NULL,NULL,1),(22,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','27','1402','Autres immobilisations financieres',NULL,NULL,1),(23,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','280','1402','Amortissements des immobilisations incorporelles',NULL,NULL,1),(24,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','281','1402','Amortissements des immobilisations corporelles',NULL,NULL,1),(25,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','290','1402','Provisions pour dépréciation des immobilisations incorporelles',NULL,NULL,1),(26,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','291','1402','Provisions pour dépréciation des immobilisations corporelles',NULL,NULL,1),(27,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','297','1402','Provisions pour dépréciation des autres immobilisations financières',NULL,NULL,1),(28,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','31','1403','Matieres premières',NULL,NULL,1),(29,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','32','1403','Autres approvisionnements',NULL,NULL,1),(30,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','33','1403','En-cours de production de biens',NULL,NULL,1),(31,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','34','1403','En-cours de production de services',NULL,NULL,1),(32,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','35','1403','Stocks de produits',NULL,NULL,1),(33,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','37','1403','Stocks de marchandises',NULL,NULL,1),(34,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','391','1403','Provisions pour dépréciation des matières premières',NULL,NULL,1),(35,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','392','1403','Provisions pour dépréciation des autres approvisionnements',NULL,NULL,1),(36,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','393','1403','Provisions pour dépréciation des en-cours de production de biens',NULL,NULL,1),(37,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','394','1403','Provisions pour dépréciation des en-cours de production de services',NULL,NULL,1),(38,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','395','1403','Provisions pour dépréciation des stocks de produits',NULL,NULL,1),(39,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','397','1403','Provisions pour dépréciation des stocks de marchandises',NULL,NULL,1),(40,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','SUPPLIER','400','1404','Fournisseurs et Comptes rattachés',NULL,NULL,1),(41,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','409','1404','Fournisseurs débiteurs',NULL,NULL,1),(42,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','CUSTOMER','410','1404','Clients et Comptes rattachés',NULL,NULL,1),(43,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','419','1404','Clients créditeurs',NULL,NULL,1),(44,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','421','1404','Personnel',NULL,NULL,1),(45,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','428','1404','Personnel',NULL,NULL,1),(46,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','43','1404','Sécurité sociale et autres organismes sociaux',NULL,NULL,1),(47,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','444','1404','Etat - impôts sur bénéfice',NULL,NULL,1),(48,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','445','1404','Etat - Taxes sur chiffre affaires',NULL,NULL,1),(49,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','447','1404','Autres impôts, taxes et versements assimilés',NULL,NULL,1),(50,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','45','1404','Groupe et associes',NULL,NULL,1),(51,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','455','50','Associés',NULL,NULL,1),(52,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','46','1404','Débiteurs divers et créditeurs divers',NULL,NULL,1),(53,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','47','1404','Comptes transitoires ou d\'attente',NULL,NULL,1),(54,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','481','1404','Charges à répartir sur plusieurs exercices',NULL,NULL,1),(55,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','486','1404','Charges constatées d\'avance',NULL,NULL,1),(56,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','487','1404','Produits constatés d\'avance',NULL,NULL,1),(57,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','491','1404','Provisions pour dépréciation des comptes de clients',NULL,NULL,1),(58,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','496','1404','Provisions pour dépréciation des comptes de débiteurs divers',NULL,NULL,1),(59,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','50','1405','Valeurs mobilières de placement',NULL,NULL,1),(60,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','BANK','51','1405','Banques, établissements financiers et assimilés',NULL,NULL,1),(61,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','CASH','53','1405','Caisse',NULL,NULL,1),(62,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','54','1405','Régies d\'avance et accréditifs',NULL,NULL,1),(63,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','58','1405','Virements internes',NULL,NULL,1),(64,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','590','1405','Provisions pour dépréciation des valeurs mobilières de placement',NULL,NULL,1),(65,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','PRODUCT','60','1406','Achats',NULL,NULL,1),(66,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','603','65','Variations des stocks',NULL,NULL,1),(67,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','SERVICE','61','1406','Services extérieurs',NULL,NULL,1),(68,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','62','1406','Autres services extérieurs',NULL,NULL,1),(69,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','63','1406','Impôts, taxes et versements assimiles',NULL,NULL,1),(70,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','641','1406','Rémunérations du personnel',NULL,NULL,1),(71,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','644','1406','Rémunération du travail de l\'exploitant',NULL,NULL,1),(72,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','SOCIAL','645','1406','Charges de sécurité sociale et de prévoyance',NULL,NULL,1),(73,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','646','1406','Cotisations sociales personnelles de l\'exploitant',NULL,NULL,1),(74,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','65','1406','Autres charges de gestion courante',NULL,NULL,1),(75,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','66','1406','Charges financières',NULL,NULL,1),(76,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','67','1406','Charges exceptionnelles',NULL,NULL,1),(77,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','681','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(78,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','686','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(79,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','687','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(80,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','691','1406','Participation des salariés aux résultats',NULL,NULL,1),(81,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','695','1406','Impôts sur les bénéfices',NULL,NULL,1),(82,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','697','1406','Imposition forfaitaire annuelle des sociétés',NULL,NULL,1),(83,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','699','1406','Produits',NULL,NULL,1),(84,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','701','1407','Ventes de produits finis',NULL,NULL,1),(85,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','SERVICE','706','1407','Prestations de services',NULL,NULL,1),(86,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','707','1407','Ventes de marchandises',NULL,NULL,1),(87,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','708','1407','Produits des activités annexes',NULL,NULL,1),(88,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','709','1407','Rabais, remises et ristournes accordés par l\'entreprise',NULL,NULL,1),(89,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','713','1407','Variation des stocks',NULL,NULL,1),(90,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','72','1407','Production immobilisée',NULL,NULL,1),(91,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','73','1407','Produits nets partiels sur opérations à long terme',NULL,NULL,1),(92,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','74','1407','Subventions d\'exploitation',NULL,NULL,1),(93,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','75','1407','Autres produits de gestion courante',NULL,NULL,1),(94,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','753','93','Jetons de présence et rémunérations d\'administrateurs, gérants,...',NULL,NULL,1),(95,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','754','93','Ristournes perçues des coopératives',NULL,NULL,1),(96,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','755','93','Quotes-parts de résultat sur opérations faites en commun',NULL,NULL,1),(97,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','76','1407','Produits financiers',NULL,NULL,1),(98,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','77','1407','Produits exceptionnels',NULL,NULL,1),(99,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','781','1407','Reprises sur amortissements et provisions',NULL,NULL,1),(100,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','786','1407','Reprises sur provisions pour risques',NULL,NULL,1),(101,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','787','1407','Reprises sur provisions',NULL,NULL,1),(102,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','79','1407','Transferts de charges',NULL,NULL,1),(103,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','10','1501','Capital  et réserves',NULL,NULL,1),(104,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','CAPITAL','101','103','Capital',NULL,NULL,1),(105,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','104','103','Primes liées au capital social',NULL,NULL,1),(106,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','105','103','Ecarts de réévaluation',NULL,NULL,1),(107,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','106','103','Réserves',NULL,NULL,1),(108,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','107','103','Ecart d\'equivalence',NULL,NULL,1),(109,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','108','103','Compte de l\'exploitant',NULL,NULL,1),(110,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','109','103','Actionnaires : capital souscrit - non appelé',NULL,NULL,1),(111,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','11','1501','Report à nouveau (solde créditeur ou débiteur)',NULL,NULL,1),(112,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','110','111','Report à nouveau (solde créditeur)',NULL,NULL,1),(113,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','119','111','Report à nouveau (solde débiteur)',NULL,NULL,1),(114,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','12','1501','Résultat de l\'exercice (bénéfice ou perte)',NULL,NULL,1),(115,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','120','114','Résultat de l\'exercice (bénéfice)',NULL,NULL,1),(116,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','129','114','Résultat de l\'exercice (perte)',NULL,NULL,1),(117,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','13','1501','Subventions d\'investissement',NULL,NULL,1),(118,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','131','117','Subventions d\'équipement',NULL,NULL,1),(119,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','138','117','Autres subventions d\'investissement',NULL,NULL,1),(120,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','139','117','Subventions d\'investissement inscrites au compte de résultat',NULL,NULL,1),(121,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','14','1501','Provisions réglementées',NULL,NULL,1),(122,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','142','121','Provisions réglementées relatives aux immobilisations',NULL,NULL,1),(123,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','143','121','Provisions réglementées relatives aux stocks',NULL,NULL,1),(124,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','144','121','Provisions réglementées relatives aux autres éléments de l\'actif',NULL,NULL,1),(125,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','145','121','Amortissements dérogatoires',NULL,NULL,1),(126,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','146','121','Provision spéciale de réévaluation',NULL,NULL,1),(127,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','147','121','Plus-values réinvesties',NULL,NULL,1),(128,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','148','121','Autres provisions réglementées',NULL,NULL,1),(129,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','15','1501','Provisions pour risques et charges',NULL,NULL,1),(130,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','151','129','Provisions pour risques',NULL,NULL,1),(131,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','153','129','Provisions pour pensions et obligations similaires',NULL,NULL,1),(132,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','154','129','Provisions pour restructurations',NULL,NULL,1),(133,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','155','129','Provisions pour impôts',NULL,NULL,1),(134,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','156','129','Provisions pour renouvellement des immobilisations (entreprises concessionnaires)',NULL,NULL,1),(135,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','157','129','Provisions pour charges à répartir sur plusieurs exercices',NULL,NULL,1),(136,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','158','129','Autres provisions pour charges',NULL,NULL,1),(137,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','16','1501','Emprunts et dettes assimilees',NULL,NULL,1),(138,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','161','137','Emprunts obligataires convertibles',NULL,NULL,1),(139,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','163','137','Autres emprunts obligataires',NULL,NULL,1),(140,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','164','137','Emprunts auprès des établissements de crédit',NULL,NULL,1),(141,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','165','137','Dépôts et cautionnements reçus',NULL,NULL,1),(142,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','166','137','Participation des salariés aux résultats',NULL,NULL,1),(143,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','167','137','Emprunts et dettes assortis de conditions particulières',NULL,NULL,1),(144,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','168','137','Autres emprunts et dettes assimilées',NULL,NULL,1),(145,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','169','137','Primes de remboursement des obligations',NULL,NULL,1),(146,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','17','1501','Dettes rattachées à des participations',NULL,NULL,1),(147,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','171','146','Dettes rattachées à des participations (groupe)',NULL,NULL,1),(148,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','174','146','Dettes rattachées à des participations (hors groupe)',NULL,NULL,1),(149,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','178','146','Dettes rattachées à des sociétés en participation',NULL,NULL,1),(150,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','18','1501','Comptes de liaison des établissements et sociétés en participation',NULL,NULL,1),(151,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','181','150','Comptes de liaison des établissements',NULL,NULL,1),(152,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','186','150','Biens et prestations de services échangés entre établissements (charges)',NULL,NULL,1),(153,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','187','150','Biens et prestations de services échangés entre établissements (produits)',NULL,NULL,1),(154,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','188','150','Comptes de liaison des sociétés en participation',NULL,NULL,1),(155,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','20','1502','Immobilisations incorporelles',NULL,NULL,1),(156,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','201','155','Frais d\'établissement',NULL,NULL,1),(157,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','203','155','Frais de recherche et de développement',NULL,NULL,1),(158,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','205','155','Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(159,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','206','155','Droit au bail',NULL,NULL,1),(160,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','207','155','Fonds commercial',NULL,NULL,1),(161,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','208','155','Autres immobilisations incorporelles',NULL,NULL,1),(162,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','21','1502','Immobilisations corporelles',NULL,NULL,1),(163,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','211','162','Terrains',NULL,NULL,1),(164,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','212','162','Agencements et aménagements de terrains',NULL,NULL,1),(165,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','213','162','Constructions',NULL,NULL,1),(166,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','214','162','Constructions sur sol d\'autrui',NULL,NULL,1),(167,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','215','162','Installations techniques, matériels et outillage industriels',NULL,NULL,1),(168,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','218','162','Autres immobilisations corporelles',NULL,NULL,1),(169,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','22','1502','Immobilisations mises en concession',NULL,NULL,1),(170,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','23','1502','Immobilisations en cours',NULL,NULL,1),(171,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','231','170','Immobilisations corporelles en cours',NULL,NULL,1),(172,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','232','170','Immobilisations incorporelles en cours',NULL,NULL,1),(173,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','237','170','Avances et acomptes versés sur immobilisations incorporelles',NULL,NULL,1),(174,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','238','170','Avances et acomptes versés sur commandes d\'immobilisations corporelles',NULL,NULL,1),(175,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','25','1502','Parts dans des entreprises liées et créances sur des entreprises liées',NULL,NULL,1),(176,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','26','1502','Participations et créances rattachées à des participations',NULL,NULL,1),(177,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','261','176','Titres de participation',NULL,NULL,1),(178,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','266','176','Autres formes de participation',NULL,NULL,1),(179,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','267','176','Créances rattachées à des participations',NULL,NULL,1),(180,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','268','176','Créances rattachées à des sociétés en participation',NULL,NULL,1),(181,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','269','176','Versements restant à effectuer sur titres de participation non libérés',NULL,NULL,1),(182,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','27','1502','Autres immobilisations financieres',NULL,NULL,1),(183,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','271','183','Titres immobilisés autres que les titres immobilisés de l\'activité de portefeuille (droit de propriété)',NULL,NULL,1),(184,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','272','183','Titres immobilisés (droit de créance)',NULL,NULL,1),(185,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','273','183','Titres immobilisés de l\'activité de portefeuille',NULL,NULL,1),(186,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','274','183','Prêts',NULL,NULL,1),(187,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','275','183','Dépôts et cautionnements versés',NULL,NULL,1),(188,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','276','183','Autres créances immobilisées',NULL,NULL,1),(189,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','277','183','(Actions propres ou parts propres)',NULL,NULL,1),(190,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','279','183','Versements restant à effectuer sur titres immobilisés non libérés',NULL,NULL,1),(191,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','28','1502','Amortissements des immobilisations',NULL,NULL,1),(192,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','280','191','Amortissements des immobilisations incorporelles',NULL,NULL,1),(193,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','281','191','Amortissements des immobilisations corporelles',NULL,NULL,1),(194,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','282','191','Amortissements des immobilisations mises en concession',NULL,NULL,1),(195,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','29','1502','Dépréciations des immobilisations',NULL,NULL,1),(196,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','290','195','Dépréciations des immobilisations incorporelles',NULL,NULL,1),(197,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','291','195','Dépréciations des immobilisations corporelles',NULL,NULL,1),(198,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','292','195','Dépréciations des immobilisations mises en concession',NULL,NULL,1),(199,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','293','195','Dépréciations des immobilisations en cours',NULL,NULL,1),(200,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','296','195','Provisions pour dépréciation des participations et créances rattachées à des participations',NULL,NULL,1),(201,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','297','195','Provisions pour dépréciation des autres immobilisations financières',NULL,NULL,1),(202,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','31','1503','Matières premières (et fournitures)',NULL,NULL,1),(203,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','311','202','Matières (ou groupe) A',NULL,NULL,1),(204,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','312','202','Matières (ou groupe) B',NULL,NULL,1),(205,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','317','202','Fournitures A, B, C,',NULL,NULL,1),(206,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','32','1503','Autres approvisionnements',NULL,NULL,1),(207,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','321','206','Matières consommables',NULL,NULL,1),(208,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','322','206','Fournitures consommables',NULL,NULL,1),(209,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','326','206','Emballages',NULL,NULL,1),(210,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','33','1503','En-cours de production de biens',NULL,NULL,1),(211,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','331','210','Produits en cours',NULL,NULL,1),(212,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','335','210','Travaux en cours',NULL,NULL,1),(213,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','34','1503','En-cours de production de services',NULL,NULL,1),(214,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','341','213','Etudes en cours',NULL,NULL,1),(215,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','345','213','Prestations de services en cours',NULL,NULL,1),(216,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','35','1503','Stocks de produits',NULL,NULL,1),(217,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','351','216','Produits intermédiaires',NULL,NULL,1),(218,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','355','216','Produits finis',NULL,NULL,1),(219,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','358','216','Produits résiduels (ou matières de récupération)',NULL,NULL,1),(220,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','37','1503','Stocks de marchandises',NULL,NULL,1),(221,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','371','220','Marchandises (ou groupe) A',NULL,NULL,1),(222,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','372','220','Marchandises (ou groupe) B',NULL,NULL,1),(223,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','39','1503','Provisions pour dépréciation des stocks et en-cours',NULL,NULL,1),(224,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','391','223','Provisions pour dépréciation des matières premières',NULL,NULL,1),(225,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','392','223','Provisions pour dépréciation des autres approvisionnements',NULL,NULL,1),(226,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','393','223','Provisions pour dépréciation des en-cours de production de biens',NULL,NULL,1),(227,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','394','223','Provisions pour dépréciation des en-cours de production de services',NULL,NULL,1),(228,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','395','223','Provisions pour dépréciation des stocks de produits',NULL,NULL,1),(229,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','397','223','Provisions pour dépréciation des stocks de marchandises',NULL,NULL,1),(230,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','40','1504','Fournisseurs et Comptes rattachés',NULL,NULL,1),(231,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','400','230','Fournisseurs et Comptes rattachés',NULL,NULL,1),(232,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','SUPPLIER','401','230','Fournisseurs',NULL,NULL,1),(233,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','403','230','Fournisseurs - Effets à payer',NULL,NULL,1),(234,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','404','230','Fournisseurs d\'immobilisations',NULL,NULL,1),(235,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','405','230','Fournisseurs d\'immobilisations - Effets à payer',NULL,NULL,1),(236,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','408','230','Fournisseurs - Factures non parvenues',NULL,NULL,1),(237,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','409','230','Fournisseurs débiteurs',NULL,NULL,1),(238,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','41','1504','Clients et comptes rattachés',NULL,NULL,1),(239,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','410','238','Clients et Comptes rattachés',NULL,NULL,1),(240,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','CUSTOMER','411','238','Clients',NULL,NULL,1),(241,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','413','238','Clients - Effets à recevoir',NULL,NULL,1),(242,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','416','238','Clients douteux ou litigieux',NULL,NULL,1),(243,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','418','238','Clients - Produits non encore facturés',NULL,NULL,1),(244,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','419','238','Clients créditeurs',NULL,NULL,1),(245,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','42','1504','Personnel et comptes rattachés',NULL,NULL,1),(246,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','421','245','Personnel - Rémunérations dues',NULL,NULL,1),(247,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','422','245','Comités d\'entreprises, d\'établissement, ...',NULL,NULL,1),(248,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','424','245','Participation des salariés aux résultats',NULL,NULL,1),(249,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','425','245','Personnel - Avances et acomptes',NULL,NULL,1),(250,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','426','245','Personnel - Dépôts',NULL,NULL,1),(251,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','427','245','Personnel - Oppositions',NULL,NULL,1),(252,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','428','245','Personnel - Charges à payer et produits à recevoir',NULL,NULL,1),(253,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','43','1504','Sécurité sociale et autres organismes sociaux',NULL,NULL,1),(254,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','431','253','Sécurité sociale',NULL,NULL,1),(255,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','437','253','Autres organismes sociaux',NULL,NULL,1),(256,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','438','253','Organismes sociaux - Charges à payer et produits à recevoir',NULL,NULL,1),(257,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','44','1504','État et autres collectivités publiques',NULL,NULL,1),(258,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','441','257','État - Subventions à recevoir',NULL,NULL,1),(259,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','442','257','Etat - Impôts et taxes recouvrables sur des tiers',NULL,NULL,1),(260,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','443','257','Opérations particulières avec l\'Etat, les collectivités publiques, les organismes internationaux',NULL,NULL,1),(261,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','444','257','Etat - Impôts sur les bénéfices',NULL,NULL,1),(262,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','445','257','Etat - Taxes sur le chiffre d\'affaires',NULL,NULL,1),(263,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','446','257','Obligations cautionnées',NULL,NULL,1),(264,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','447','257','Autres impôts, taxes et versements assimilés',NULL,NULL,1),(265,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','448','257','Etat - Charges à payer et produits à recevoir',NULL,NULL,1),(266,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','449','257','Quotas d\'émission à restituer à l\'Etat',NULL,NULL,1),(267,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','45','1504','Groupe et associes',NULL,NULL,1),(268,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','451','267','Groupe',NULL,NULL,1),(269,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','455','267','Associés - Comptes courants',NULL,NULL,1),(270,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','456','267','Associés - Opérations sur le capital',NULL,NULL,1),(271,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','457','267','Associés - Dividendes à payer',NULL,NULL,1),(272,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','458','267','Associés - Opérations faites en commun et en G.I.E.',NULL,NULL,1),(273,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','46','1504','Débiteurs divers et créditeurs divers',NULL,NULL,1),(274,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','462','273','Créances sur cessions d\'immobilisations',NULL,NULL,1),(275,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','464','273','Dettes sur acquisitions de valeurs mobilières de placement',NULL,NULL,1),(276,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','465','273','Créances sur cessions de valeurs mobilières de placement',NULL,NULL,1),(277,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','467','273','Autres comptes débiteurs ou créditeurs',NULL,NULL,1),(278,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','468','273','Divers - Charges à payer et produits à recevoir',NULL,NULL,1),(279,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','47','1504','Comptes transitoires ou d\'attente',NULL,NULL,1),(280,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','471','279','Comptes d\'attente',NULL,NULL,1),(281,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','476','279','Différence de conversion - Actif',NULL,NULL,1),(282,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','477','279','Différences de conversion - Passif',NULL,NULL,1),(283,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','478','279','Autres comptes transitoires',NULL,NULL,1),(284,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','48','1504','Comptes de régularisation',NULL,NULL,1),(285,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','481','284','Charges à répartir sur plusieurs exercices',NULL,NULL,1),(286,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','486','284','Charges constatées d\'avance',NULL,NULL,1),(287,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','487','284','Produits constatés d\'avance',NULL,NULL,1),(288,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','488','284','Comptes de répartition périodique des charges et des produits',NULL,NULL,1),(289,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','489','284','Quotas d\'émission alloués par l\'Etat',NULL,NULL,1),(290,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','49','1504','Provisions pour dépréciation des comptes de tiers',NULL,NULL,1),(291,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','491','290','Provisions pour dépréciation des comptes de clients',NULL,NULL,1),(292,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','495','290','Provisions pour dépréciation des comptes du groupe et des associés',NULL,NULL,1),(293,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','496','290','Provisions pour dépréciation des comptes de débiteurs divers',NULL,NULL,1),(294,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','50','1505','Valeurs mobilières de placement',NULL,NULL,1),(295,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','501','294','Parts dans des entreprises liées',NULL,NULL,1),(296,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','502','294','Actions propres',NULL,NULL,1),(297,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','503','294','Actions',NULL,NULL,1),(298,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','504','294','Autres titres conférant un droit de propriété',NULL,NULL,1),(299,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','505','294','Obligations et bons émis par la société et rachetés par elle',NULL,NULL,1),(300,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','506','294','Obligations',NULL,NULL,1),(301,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','507','294','Bons du Trésor et bons de caisse à court terme',NULL,NULL,1),(302,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','508','294','Autres valeurs mobilières de placement et autres créances assimilées',NULL,NULL,1),(303,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','509','294','Versements restant à effectuer sur valeurs mobilières de placement non libérées',NULL,NULL,1),(304,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','51','1505','Banques, établissements financiers et assimilés',NULL,NULL,1),(305,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','511','304','Valeurs à l\'encaissement',NULL,NULL,1),(306,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','BANK','512','304','Banques',NULL,NULL,1),(307,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','514','304','Chèques postaux',NULL,NULL,1),(308,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','515','304','\"Caisses\" du Trésor et des établissements publics',NULL,NULL,1),(309,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','516','304','Sociétés de bourse',NULL,NULL,1),(310,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','517','304','Autres organismes financiers',NULL,NULL,1),(311,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','518','304','Intérêts courus',NULL,NULL,1),(312,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','519','304','Concours bancaires courants',NULL,NULL,1),(313,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','52','1505','Instruments de trésorerie',NULL,NULL,1),(314,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','CASH','53','1505','Caisse',NULL,NULL,1),(315,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','531','314','Caisse siège social',NULL,NULL,1),(316,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','532','314','Caisse succursale (ou usine) A',NULL,NULL,1),(317,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','533','314','Caisse succursale (ou usine) B',NULL,NULL,1),(318,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','54','1505','Régies d\'avance et accréditifs',NULL,NULL,1),(319,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','58','1505','Virements internes',NULL,NULL,1),(320,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','59','1505','Provisions pour dépréciation des comptes financiers',NULL,NULL,1),(321,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','590','320','Provisions pour dépréciation des valeurs mobilières de placement',NULL,NULL,1),(322,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','PRODUCT','60','1506','Achats',NULL,NULL,1),(323,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','601','322','Achats stockés - Matières premières (et fournitures)',NULL,NULL,1),(324,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','602','322','Achats stockés - Autres approvisionnements',NULL,NULL,1),(325,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','603','322','Variations des stocks (approvisionnements et marchandises)',NULL,NULL,1),(326,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','604','322','Achats stockés - Matières premières (et fournitures)',NULL,NULL,1),(327,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','605','322','Achats de matériel, équipements et travaux',NULL,NULL,1),(328,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','606','322','Achats non stockés de matière et fournitures',NULL,NULL,1),(329,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','607','322','Achats de marchandises',NULL,NULL,1),(330,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','608','322','(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)',NULL,NULL,1),(331,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','609','322','Rabais, remises et ristournes obtenus sur achats',NULL,NULL,1),(332,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','SERVICE','61','1506','Services extérieurs',NULL,NULL,1),(333,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','611','332','Sous-traitance générale',NULL,NULL,1),(334,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','612','332','Redevances de crédit-bail',NULL,NULL,1),(335,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','613','332','Locations',NULL,NULL,1),(336,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','614','332','Charges locatives et de copropriété',NULL,NULL,1),(337,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','615','332','Entretien et réparations',NULL,NULL,1),(338,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','616','332','Primes d\'assurances',NULL,NULL,1),(339,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','617','332','Etudes et recherches',NULL,NULL,1),(340,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','618','332','Divers',NULL,NULL,1),(341,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','619','332','Rabais, remises et ristournes obtenus sur services extérieurs',NULL,NULL,1),(342,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','62','1506','Autres services extérieurs',NULL,NULL,1),(343,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','621','342','Personnel extérieur à l\'entreprise',NULL,NULL,1),(344,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','622','342','Rémunérations d\'intermédiaires et honoraires',NULL,NULL,1),(345,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','623','342','Publicité, publications, relations publiques',NULL,NULL,1),(346,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','624','342','Transports de biens et transports collectifs du personnel',NULL,NULL,1),(347,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','625','342','Déplacements, missions et réceptions',NULL,NULL,1),(348,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','626','342','Frais postaux et de télécommunications',NULL,NULL,1),(349,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','627','342','Services bancaires et assimilés',NULL,NULL,1),(350,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','628','342','Divers',NULL,NULL,1),(351,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','629','342','Rabais, remises et ristournes obtenus sur autres services extérieurs',NULL,NULL,1),(352,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','63','1506','Impôts, taxes et versements assimilés',NULL,NULL,1),(353,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','631','352','Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)',NULL,NULL,1),(354,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','633','352','Impôts, taxes et versements assimilés sur rémunérations (autres organismes)',NULL,NULL,1),(355,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','635','352','Autres impôts, taxes et versements assimilés (administrations des impôts)',NULL,NULL,1),(356,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','637','352','Autres impôts, taxes et versements assimilés (autres organismes)',NULL,NULL,1),(357,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','64','1506','Charges de personnel',NULL,NULL,1),(358,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','641','357','Rémunérations du personnel',NULL,NULL,1),(359,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','644','357','Rémunération du travail de l\'exploitant',NULL,NULL,1),(360,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','SOCIAL','645','357','Charges de sécurité sociale et de prévoyance',NULL,NULL,1),(361,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','646','357','Cotisations sociales personnelles de l\'exploitant',NULL,NULL,1),(362,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','647','357','Autres charges sociales',NULL,NULL,1),(363,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','648','357','Autres charges de personnel',NULL,NULL,1),(364,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','65','1506','Autres charges de gestion courante',NULL,NULL,1),(365,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','651','364','Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(366,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','653','364','Jetons de présence',NULL,NULL,1),(367,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','654','364','Pertes sur créances irrécouvrables',NULL,NULL,1),(368,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','655','364','Quote-part de résultat sur opérations faites en commun',NULL,NULL,1),(369,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','658','364','Charges diverses de gestion courante',NULL,NULL,1),(370,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','66','1506','Charges financières',NULL,NULL,1),(371,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','661','370','Charges d\'intérêts',NULL,NULL,1),(372,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','664','370','Pertes sur créances liées à des participations',NULL,NULL,1),(373,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','665','370','Escomptes accordés',NULL,NULL,1),(374,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','666','370','Pertes de change',NULL,NULL,1),(375,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','667','370','Charges nettes sur cessions de valeurs mobilières de placement',NULL,NULL,1),(376,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','668','370','Autres charges financières',NULL,NULL,1),(377,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','67','1506','Charges exceptionnelles',NULL,NULL,1),(378,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','671','377','Charges exceptionnelles sur opérations de gestion',NULL,NULL,1),(379,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','672','377','(Compte à la disposition des entités pour enregistrer, en cours d\'exercice, les charges sur exercices antérieurs)',NULL,NULL,1),(380,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','675','377','Valeurs comptables des éléments d\'actif cédés',NULL,NULL,1),(381,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','678','377','Autres charges exceptionnelles',NULL,NULL,1),(382,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','68','1506','Dotations aux amortissements et aux provisions',NULL,NULL,1),(383,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','681','382','Dotations aux amortissements et aux provisions - Charges d\'exploitation',NULL,NULL,1),(384,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','686','382','Dotations aux amortissements et aux provisions - Charges financières',NULL,NULL,1),(385,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','687','382','Dotations aux amortissements et aux provisions - Charges exceptionnelles',NULL,NULL,1),(386,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','69','1506','Participation des salariés - impôts sur les bénéfices et assimiles',NULL,NULL,1),(387,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','691','386','Participation des salariés aux résultats',NULL,NULL,1),(388,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','695','386','Impôts sur les bénéfices',NULL,NULL,1),(389,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','696','386','Suppléments d\'impôt sur les sociétés liés aux distributions',NULL,NULL,1),(390,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','697','386','Imposition forfaitaire annuelle des sociétés',NULL,NULL,1),(391,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','698','386','Intégration fiscale',NULL,NULL,1),(392,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','699','386','Produits - Reports en arrière des déficits',NULL,NULL,1),(393,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','70','1507','Ventes de produits fabriqués, prestations de services, marchandises',NULL,NULL,1),(394,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','PRODUCT','701','393','Ventes de produits finis',NULL,NULL,1),(395,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','702','393','Ventes de produits intermédiaires',NULL,NULL,1),(396,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','703','393','Ventes de produits résiduels',NULL,NULL,1),(397,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','704','393','Travaux',NULL,NULL,1),(398,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','705','393','Etudes',NULL,NULL,1),(399,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','SERVICE','706','393','Prestations de services',NULL,NULL,1),(400,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','PRODUCT','707','393','Ventes de marchandises',NULL,NULL,1),(401,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','PRODUCT','708','393','Produits des activités annexes',NULL,NULL,1),(402,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','709','393','Rabais, remises et ristournes accordés par l\'entreprise',NULL,NULL,1),(403,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','71','1507','Production stockée (ou déstockage)',NULL,NULL,1),(404,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','713','403','Variation des stocks (en-cours de production, produits)',NULL,NULL,1),(405,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','72','1507','Production immobilisée',NULL,NULL,1),(406,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','721','405','Immobilisations incorporelles',NULL,NULL,1),(407,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','722','405','Immobilisations corporelles',NULL,NULL,1),(408,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','74','1507','Subventions d\'exploitation',NULL,NULL,1),(409,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','75','1507','Autres produits de gestion courante',NULL,NULL,1),(410,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','751','409','Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(411,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','752','409','Revenus des immeubles non affectés à des activités professionnelles',NULL,NULL,1),(412,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','753','409','Jetons de présence et rémunérations d\'administrateurs, gérants,...',NULL,NULL,1),(413,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','754','409','Ristournes perçues des coopératives (provenant des excédents)',NULL,NULL,1),(414,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','755','409','Quotes-parts de résultat sur opérations faites en commun',NULL,NULL,1),(415,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','758','409','Produits divers de gestion courante',NULL,NULL,1),(416,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','76','1507','Produits financiers',NULL,NULL,1),(417,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','761','416','Produits de participations',NULL,NULL,1),(418,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','762','416','Produits des autres immobilisations financières',NULL,NULL,1),(419,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','763','416','Revenus des autres créances',NULL,NULL,1),(420,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','764','416','Revenus des valeurs mobilières de placement',NULL,NULL,1),(421,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','765','416','Escomptes obtenus',NULL,NULL,1),(422,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','766','416','Gains de change',NULL,NULL,1),(423,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','767','416','Produits nets sur cessions de valeurs mobilières de placement',NULL,NULL,1),(424,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','768','416','Autres produits financiers',NULL,NULL,1),(425,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','77','1507','Produits exceptionnels',NULL,NULL,1),(426,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','771','425','Produits exceptionnels sur opérations de gestion',NULL,NULL,1),(427,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','772','425','(Compte à la disposition des entités pour enregistrer, en cours d\'exercice, les produits sur exercices antérieurs)',NULL,NULL,1),(428,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','775','425','Produits des cessions d\'éléments d\'actif',NULL,NULL,1),(429,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','777','425','Quote-part des subventions d\'investissement virée au résultat de l\'exercice',NULL,NULL,1),(430,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','778','425','Autres produits exceptionnels',NULL,NULL,1),(431,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','78','1507','Reprises sur amortissements et provisions',NULL,NULL,1),(432,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','781','431','Reprises sur amortissements et provisions (à inscrire dans les produits d\'exploitation)',NULL,NULL,1),(433,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','786','431','Reprises sur provisions pour risques (à inscrire dans les produits financiers)',NULL,NULL,1),(434,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','787','431','Reprises sur provisions (à inscrire dans les produits exceptionnels)',NULL,NULL,1),(435,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','79','1507','Transferts de charges',NULL,NULL,1),(436,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','791','435','Transferts de charges d\'exploitation ',NULL,NULL,1),(437,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','796','435','Transferts de charges financières',NULL,NULL,1),(438,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','797','435','Transferts de charges exceptionnelles',NULL,NULL,1),(439,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','10','1351','Capital',NULL,NULL,1),(440,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','100','439','Capital souscrit ou capital personnel',NULL,NULL,1),(441,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1000','440','Capital non amorti',NULL,NULL,1),(442,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1001','440','Capital amorti',NULL,NULL,1),(443,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','101','439','Capital non appelé',NULL,NULL,1),(444,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','109','439','Compte de l\'exploitant',NULL,NULL,1),(445,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1090','444','Opérations courantes',NULL,NULL,1),(446,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1091','444','Impôts personnels',NULL,NULL,1),(447,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1092','444','Rémunérations et autres avantages',NULL,NULL,1),(448,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','11','1351','Primes d\'émission',NULL,NULL,1),(449,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','12','1351','Plus-values de réévaluation',NULL,NULL,1),(450,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','120','449','Plus-values de réévaluation sur immobilisations incorporelles',NULL,NULL,1),(451,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1200','450','Plus-values de réévaluation',NULL,NULL,1),(452,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1201','450','Reprises de réductions de valeur',NULL,NULL,1),(453,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','121','449','Plus-values de réévaluation sur immobilisations corporelles',NULL,NULL,1),(454,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1210','453','Plus-values de réévaluation',NULL,NULL,1),(455,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1211','453','Reprises de réductions de valeur',NULL,NULL,1),(456,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','122','449','Plus-values de réévaluation sur immobilisations financières',NULL,NULL,1),(457,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1220','456','Plus-values de réévaluation',NULL,NULL,1),(458,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1221','456','Reprises de réductions de valeur',NULL,NULL,1),(459,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','123','449','Plus-values de réévaluation sur stocks',NULL,NULL,1),(460,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','124','449','Reprises de réductions de valeur sur placements de trésorerie',NULL,NULL,1),(461,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','13','1351','Réserve',NULL,NULL,1),(462,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','130','461','Réserve légale',NULL,NULL,1),(463,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','131','461','Réserves indisponibles',NULL,NULL,1),(464,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1310','463','Réserve pour actions propres',NULL,NULL,1),(465,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1311','463','Autres réserves indisponibles',NULL,NULL,1),(466,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','132','461','Réserves immunisées',NULL,NULL,1),(467,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','133','461','Réserves disponibles',NULL,NULL,1),(468,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1330','467','Réserve pour régularisation de dividendes',NULL,NULL,1),(469,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1331','467','Réserve pour renouvellement des immobilisations',NULL,NULL,1),(470,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1332','467','Réserve pour installations en faveur du personnel 1333 Réserves libres',NULL,NULL,1),(471,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','14','1351','Bénéfice reporté (ou perte reportée)',NULL,NULL,1),(472,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','15','1351','Subsides en capital',NULL,NULL,1),(473,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','150','472','Montants obtenus',NULL,NULL,1),(474,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','151','472','Montants transférés aux résultats',NULL,NULL,1),(475,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','16','1351','Provisions pour risques et charges',NULL,NULL,1),(476,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','160','475','Provisions pour pensions et obligations similaires',NULL,NULL,1),(477,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','161','475','Provisions pour charges fiscales',NULL,NULL,1),(478,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','162','475','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(479,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','163','475','à 169 Provisions pour autres risques et charges',NULL,NULL,1),(480,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','164','475','Provisions pour sûretés personnelles ou réelles constituées à l\'appui de dettes et d\'engagements de tiers',NULL,NULL,1),(481,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','165','475','Provisions pour engagements relatifs à l\'acquisition ou à la cession d\'immobilisations',NULL,NULL,1),(482,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','166','475','Provisions pour exécution de commandes passées ou reçues',NULL,NULL,1),(483,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','167','475','Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises',NULL,NULL,1),(484,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','168','475','Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l\'entreprise',NULL,NULL,1),(485,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','169','475','Provisions pour autres risques et charges',NULL,NULL,1),(486,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1690','485','Pour litiges en cours',NULL,NULL,1),(487,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1691','485','Pour amendes, doubles droits et pénalités',NULL,NULL,1),(488,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1692','485','Pour propre assureur',NULL,NULL,1),(489,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1693','485','Pour risques inhérents aux opérations de crédits à moyen ou long terme',NULL,NULL,1),(490,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1695','485','Provision pour charge de liquidation',NULL,NULL,1),(491,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1696','485','Provision pour départ de personnel',NULL,NULL,1),(492,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1699','485','Pour risques divers',NULL,NULL,1),(493,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17','1351','Dettes à plus d\'un an',NULL,NULL,1),(494,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','170','493','Emprunts subordonnés',NULL,NULL,1),(495,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1700','494','Convertibles',NULL,NULL,1),(496,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1701','494','Non convertibles',NULL,NULL,1),(497,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','171','493','Emprunts obligataires non subordonnés',NULL,NULL,1),(498,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1710','498','Convertibles',NULL,NULL,1),(499,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1711','498','Non convertibles',NULL,NULL,1),(500,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','172','493','Dettes de location-financement et assimilés',NULL,NULL,1),(501,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1720','500','Dettes de location-financement de biens immobiliers',NULL,NULL,1),(502,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1721','500','Dettes de location-financement de biens mobiliers',NULL,NULL,1),(503,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1722','500','Dettes sur droits réels sur immeubles',NULL,NULL,1),(504,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','173','493','Etablissements de crédit',NULL,NULL,1),(505,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1730','504','Dettes en compte',NULL,NULL,1),(506,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17300','505','Banque A',NULL,NULL,1),(507,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17301','505','Banque B',NULL,NULL,1),(508,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17302','505','Banque C',NULL,NULL,1),(509,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17303','505','Banque D',NULL,NULL,1),(510,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1731','504','Promesses',NULL,NULL,1),(511,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17310','510','Banque A',NULL,NULL,1),(512,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17311','510','Banque B',NULL,NULL,1),(513,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17312','510','Banque C',NULL,NULL,1),(514,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17313','510','Banque D',NULL,NULL,1),(515,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1732','504','Crédits d\'acceptation',NULL,NULL,1),(516,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17320','515','Banque A',NULL,NULL,1),(517,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17321','515','Banque B',NULL,NULL,1),(518,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17322','515','Banque C',NULL,NULL,1),(519,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17323','515','Banque D',NULL,NULL,1),(520,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','174','493','Autres emprunts',NULL,NULL,1),(521,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175','493','Dettes commerciales',NULL,NULL,1),(522,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1750','521','Fournisseurs : dettes en compte',NULL,NULL,1),(523,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17500','522','Entreprises apparentées',NULL,NULL,1),(524,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175000','523','Entreprises liées',NULL,NULL,1),(525,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175001','523','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(526,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17501','522','Fournisseurs ordinaires',NULL,NULL,1),(527,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175010','526','Fournisseurs belges',NULL,NULL,1),(528,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175011','526','Fournisseurs C.E.E.',NULL,NULL,1),(529,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175012','526','Fournisseurs importation',NULL,NULL,1),(530,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1751','521','Effets à payer',NULL,NULL,1),(531,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17510','530','Entreprises apparentées',NULL,NULL,1),(532,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175100','531','Entreprises liées',NULL,NULL,1),(533,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175101','531','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(534,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17511','530','Fournisseurs ordinaires',NULL,NULL,1),(535,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175110','534','Fournisseurs belges',NULL,NULL,1),(536,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175111','534','Fournisseurs C.E.E.',NULL,NULL,1),(537,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175112','534','Fournisseurs importation',NULL,NULL,1),(538,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','176','493','Acomptes reçus sur commandes',NULL,NULL,1),(539,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','178','493','Cautionnements reçus en numéraires',NULL,NULL,1),(540,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','179','493','Dettes diverses',NULL,NULL,1),(541,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1790','540','Entreprises liées',NULL,NULL,1),(542,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1791','540','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(543,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1792','540','Administrateurs, gérants et associés',NULL,NULL,1),(544,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1794','540','Rentes viagères capitalisées',NULL,NULL,1),(545,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1798','540','Dettes envers les coparticipants des associations momentanées et en participation',NULL,NULL,1),(546,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1799','540','Autres dettes diverses',NULL,NULL,1),(547,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','18','1351','Comptes de liaison des établissements et succursales',NULL,NULL,1),(548,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','20','1352','Frais d\'établissement',NULL,NULL,1),(549,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','200','548','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(550,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2000','549','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(551,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2009','549','Amortissements sur frais de constitution et d\'augmentation de capital',NULL,NULL,1),(552,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','201','548','Frais d\'émission d\'emprunts et primes de remboursement',NULL,NULL,1),(553,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2010','552','Agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(554,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2019','552','Amortissements sur agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(555,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','202','548','Autres frais d\'établissement',NULL,NULL,1),(556,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2020','555','Autres frais d\'établissement',NULL,NULL,1),(557,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2029','555','Amortissements sur autres frais d\'établissement',NULL,NULL,1),(558,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','203','548','Intérêts intercalaires',NULL,NULL,1),(559,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2030','558','Intérêts intercalaires',NULL,NULL,1),(560,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2039','558','Amortissements sur intérêts intercalaires',NULL,NULL,1),(561,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','204','548','Frais de restructuration',NULL,NULL,1),(562,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2040','561','Coût des frais de restructuration',NULL,NULL,1),(563,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2049','561','Amortissements sur frais de restructuration',NULL,NULL,1),(564,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','21','1352','Immobilisations incorporelles',NULL,NULL,1),(565,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','210','564','Frais de recherche et de développement',NULL,NULL,1),(566,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2100','565','Frais de recherche et de mise au point',NULL,NULL,1),(567,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2108','565','Plus-values actées sur frais de recherche et de mise au point',NULL,NULL,1),(568,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2109','565','Amortissements sur frais de recherche et de mise au point',NULL,NULL,1),(569,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','211','564','Concessions, brevets, licences, savoir-faire, marque et droits similaires',NULL,NULL,1),(570,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2110','569','Concessions, brevets, licences, marques, etc',NULL,NULL,1),(571,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2118','569','Plus-values actées sur concessions, etc',NULL,NULL,1),(572,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2119','569','Amortissements sur concessions, etc',NULL,NULL,1),(573,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','212','564','Goodwill',NULL,NULL,1),(574,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2120','573','Coût d\'acquisition',NULL,NULL,1),(575,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2128','573','Plus-values actées',NULL,NULL,1),(576,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2129','573','Amortissements sur goodwill',NULL,NULL,1),(577,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','213','564','Acomptes versés',NULL,NULL,1),(578,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22','1352','Terrains et constructions',NULL,NULL,1),(579,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','220','578','Terrains',NULL,NULL,1),(580,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2200','579','Terrains',NULL,NULL,1),(581,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2201','579','Frais d\'acquisition sur terrains',NULL,NULL,1),(582,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2208','579','Plus-values actées sur terrains',NULL,NULL,1),(583,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2209','579','Amortissements et réductions de valeur',NULL,NULL,1),(584,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22090','583','Amortissements sur frais d\'acquisition',NULL,NULL,1),(585,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22091','583','Réductions de valeur sur terrains',NULL,NULL,1),(586,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','221','578','Constructions',NULL,NULL,1),(587,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2210','586','Bâtiments industriels',NULL,NULL,1),(588,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2211','586','Bâtiments administratifs et commerciaux',NULL,NULL,1),(589,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2212','586','Autres bâtiments d\'exploitation',NULL,NULL,1),(590,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2213','586','Voies de transport et ouvrages d\'art',NULL,NULL,1),(591,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2215','586','Constructions sur sol d\'autrui',NULL,NULL,1),(592,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2216','586','Frais d\'acquisition sur constructions',NULL,NULL,1),(593,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2218','586','Plus-values actées',NULL,NULL,1),(594,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22180','593','Sur bâtiments industriels',NULL,NULL,1),(595,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22181','593','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(596,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22182','593','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(597,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22184','593','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(598,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2219','586','Amortissements sur constructions',NULL,NULL,1),(599,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22190','598','Sur bâtiments industriels',NULL,NULL,1),(600,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22191','598','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(601,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22192','598','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(602,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22194','598','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(603,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22195','598','Sur constructions sur sol d\'autrui',NULL,NULL,1),(604,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22196','598','Sur frais d\'acquisition sur constructions',NULL,NULL,1),(605,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','222','578','Terrains bâtis',NULL,NULL,1),(606,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2220','605','Valeur d\'acquisition',NULL,NULL,1),(607,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22200','606','Bâtiments industriels',NULL,NULL,1),(608,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22201','606','Bâtiments administratifs et commerciaux',NULL,NULL,1),(609,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22202','606','Autres bâtiments d\'exploitation',NULL,NULL,1),(610,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22203','606','Voies de transport et ouvrages d\'art',NULL,NULL,1),(611,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22204','606','Frais d\'acquisition des terrains à bâtir',NULL,NULL,1),(612,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2228','605','Plus-values actées',NULL,NULL,1),(613,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22280','612','Sur bâtiments industriels',NULL,NULL,1),(614,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22281','612','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(615,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22282','612','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(616,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22283','612','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(617,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2229','605','Amortissements sur terrains bâtis',NULL,NULL,1),(618,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22290','617','Sur bâtiments industriels',NULL,NULL,1),(619,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22291','617','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(620,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22292','617','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(621,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22293','617','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(622,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22294','617','Sur frais d\'acquisition des terrains bâtis',NULL,NULL,1),(623,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','223','578','Autres droits réels sur des immeubles',NULL,NULL,1),(624,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2230','623','Valeur d\'acquisition',NULL,NULL,1),(625,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2238','623','Plus-values actées',NULL,NULL,1),(626,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2239','623','Amortissements',NULL,NULL,1),(627,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','23','1352','Installations, machines et outillages',NULL,NULL,1),(628,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','230','627','Installations',NULL,NULL,1),(629,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2300','628','Installations bâtiments industriels',NULL,NULL,1),(630,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2301','628','Installations bâtiments administratifs et commerciaux',NULL,NULL,1),(631,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2302','628','Installations bâtiments d\'exploitation',NULL,NULL,1),(632,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2303','628','Installations voies de transport et ouvrages d\'art',NULL,NULL,1),(633,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2300','628','Installation d\'eau',NULL,NULL,1),(634,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2301','628','Installation d\'électricité',NULL,NULL,1),(635,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2302','628','Installation de vapeur',NULL,NULL,1),(636,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2303','628','Installation de gaz',NULL,NULL,1),(637,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2304','628','Installation de chauffage',NULL,NULL,1),(638,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2305','628','Installation de conditionnement d\'air',NULL,NULL,1),(639,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2306','628','Installation de chargement',NULL,NULL,1),(640,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','231','627','Machines',NULL,NULL,1),(641,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2310','640','Division A',NULL,NULL,1),(642,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2311','640','Division B',NULL,NULL,1),(643,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2312','640','Division C',NULL,NULL,1),(644,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','237','627','Outillage',NULL,NULL,1),(645,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2370','644','Division A',NULL,NULL,1),(646,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2371','644','Division B',NULL,NULL,1),(647,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2372','644','Division C',NULL,NULL,1),(648,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','238','627','Plus-values actées',NULL,NULL,1),(649,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2380','648','Sur installations',NULL,NULL,1),(650,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2381','648','Sur machines',NULL,NULL,1),(651,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2382','648','Sur outillage',NULL,NULL,1),(652,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','239','627','Amortissements',NULL,NULL,1),(653,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2390','652','Sur installations',NULL,NULL,1),(654,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2391','652','Sur machines',NULL,NULL,1),(655,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2392','652','Sur outillage',NULL,NULL,1),(656,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24','1352','Mobilier et matériel roulant',NULL,NULL,1),(657,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','240','656','Mobilier',NULL,NULL,1),(658,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2400','656','Mobilier',NULL,NULL,1),(659,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24000','658','Mobilier des bâtiments industriels',NULL,NULL,1),(660,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24001','658','Mobilier des bâtiments administratifs et commerciaux',NULL,NULL,1),(661,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24002','658','Mobilier des autres bâtiments d\'exploitation',NULL,NULL,1),(662,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24003','658','Mobilier oeuvres sociales',NULL,NULL,1),(663,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2401','657','Matériel de bureau et de service social',NULL,NULL,1),(664,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24010','663','Des bâtiments industriels',NULL,NULL,1),(665,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24011','663','Des bâtiments administratifs et commerciaux',NULL,NULL,1),(666,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24012','663','Des autres bâtiments d\'exploitation',NULL,NULL,1),(667,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24013','663','Des oeuvres sociales',NULL,NULL,1),(668,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2408','657','Plus-values actées',NULL,NULL,1),(669,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24080','668','Plus-values actées sur mobilier',NULL,NULL,1),(670,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24081','668','Plus-values actées sur matériel de bureau et service social',NULL,NULL,1),(671,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2409','657','Amortissements',NULL,NULL,1),(672,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24090','671','Amortissements sur mobilier',NULL,NULL,1),(673,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24091','671','Amortissements sur matériel de bureau et service social',NULL,NULL,1),(674,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','241','656','Matériel roulant',NULL,NULL,1),(675,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2410','674','Matériel automobile',NULL,NULL,1),(676,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24100','675','Voitures',NULL,NULL,1),(677,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24105','675','Camions',NULL,NULL,1),(678,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2411','674','Matériel ferroviaire',NULL,NULL,1),(679,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2412','674','Matériel fluvial',NULL,NULL,1),(680,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2413','674','Matériel naval',NULL,NULL,1),(681,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2414','674','Matériel aérien',NULL,NULL,1),(682,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2418','674','Plus-values sur matériel roulant',NULL,NULL,1),(683,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24180','682','Plus-values sur matériel automobile',NULL,NULL,1),(684,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24181','682','Idem sur matériel ferroviaire',NULL,NULL,1),(685,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24182','682','Idem sur matériel fluvial',NULL,NULL,1),(686,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24183','682','Idem sur matériel naval',NULL,NULL,1),(687,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24184','682','Idem sur matériel aérien',NULL,NULL,1),(688,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2419','674','Amortissements sur matériel roulant',NULL,NULL,1),(689,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24190','688','Amortissements sur matériel automobile',NULL,NULL,1),(690,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24191','688','Idem sur matériel ferroviaire',NULL,NULL,1),(691,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24192','688','Idem sur matériel fluvial',NULL,NULL,1),(692,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24193','688','Idem sur matériel naval',NULL,NULL,1),(693,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24194','688','Idem sur matériel aérien',NULL,NULL,1),(694,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','25','1352','Immobilisation détenues en location-financement et droits similaires',NULL,NULL,1),(695,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','250','694','Terrains et constructions',NULL,NULL,1),(696,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2500','695','Terrains',NULL,NULL,1),(697,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2501','695','Constructions',NULL,NULL,1),(698,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2508','695','Plus-values sur emphytéose,  leasing et droits similaires : terrains et constructions',NULL,NULL,1),(699,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2509','695','Amortissements et réductions de valeur sur terrains et constructions en leasing',NULL,NULL,1),(700,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','251','694','Installations,  machines et outillage',NULL,NULL,1),(701,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2510','700','Installations',NULL,NULL,1),(702,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2511','700','Machines',NULL,NULL,1),(703,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2512','700','Outillage',NULL,NULL,1),(704,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2518','700','Plus-values actées sur installations machines et outillage pris en leasing',NULL,NULL,1),(705,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2519','700','Amortissements sur installations machines et outillage pris en leasing',NULL,NULL,1),(706,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','252','694','Mobilier et matériel roulant',NULL,NULL,1),(707,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2520','706','Mobilier',NULL,NULL,1),(708,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2521','706','Matériel roulant',NULL,NULL,1),(709,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2528','706','Plus-values actées sur mobilier et matériel roulant en leasing',NULL,NULL,1),(710,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2529','706','Amortissements sur mobilier et matériel roulant en leasing',NULL,NULL,1),(711,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','26','1352','Autres immobilisations corporelles',NULL,NULL,1),(712,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','260','711','Frais d\'aménagements de locaux pris en location',NULL,NULL,1),(713,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','261','711','Maison d\'habitation',NULL,NULL,1),(714,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','262','711','Réserve immobilière',NULL,NULL,1),(715,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','263','711','Matériel d\'emballage',NULL,NULL,1),(716,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','264','711','Emballages récupérables',NULL,NULL,1),(717,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','268','711','Plus-values actées sur autres immobilisations corporelles',NULL,NULL,1),(718,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','269','711','Amortissements sur autres immobilisations corporelles',NULL,NULL,1),(719,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2690','718','Amortissements sur frais d\'aménagement des locaux pris en location',NULL,NULL,1),(720,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2691','718','Amortissements sur maison d\'habitation',NULL,NULL,1),(721,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2692','718','Amortissements sur réserve immobilière',NULL,NULL,1),(722,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2693','718','Amortissements sur matériel d\'emballage',NULL,NULL,1),(723,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2694','718','Amortissements sur emballages récupérables',NULL,NULL,1),(724,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','27','1352','Immobilisations corporelles en cours et acomptes versés',NULL,NULL,1),(725,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','270','724','Immobilisations en cours',NULL,NULL,1),(726,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2700','725','Constructions',NULL,NULL,1),(727,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2701','725','Installations machines et outillage',NULL,NULL,1),(728,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2702','725','Mobilier et matériel roulant',NULL,NULL,1),(729,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2703','725','Autres immobilisations corporelles',NULL,NULL,1),(730,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','271','724','Avances et acomptes versés sur immobilisations en cours',NULL,NULL,1),(731,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','28','1352','Immobilisations financières',NULL,NULL,1),(732,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','280','731','Participations dans des entreprises liées',NULL,NULL,1),(733,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2800','732','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(734,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2801','732','Montants non appelés (idem)',NULL,NULL,1),(735,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2808','732','Plus-values actées (idem)',NULL,NULL,1),(736,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2809','732','Réductions de valeurs actées (idem)',NULL,NULL,1),(737,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','281','731','Créances sur des entreprises liées',NULL,NULL,1),(738,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2810','737','Créances en compte',NULL,NULL,1),(739,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2811','737','Effets à recevoir',NULL,NULL,1),(740,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2812','737','Titres à revenu fixes',NULL,NULL,1),(741,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2817','737','Créances douteuses',NULL,NULL,1),(742,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2819','737','Réductions de valeurs actées',NULL,NULL,1),(743,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','282','731','Participations dans des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(744,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2820','743','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(745,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2821','743','Montants non appelés (idem)',NULL,NULL,1),(746,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2828','743','Plus-values actées (idem)',NULL,NULL,1),(747,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2829','743','Réductions de valeurs actées (idem)',NULL,NULL,1),(748,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','283','731','Créances sur des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(749,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2830','748','Créances en compte',NULL,NULL,1),(750,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2831','748','Effets à recevoir',NULL,NULL,1),(751,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2832','748','Titres à revenu fixe',NULL,NULL,1),(752,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2837','748','Créances douteuses',NULL,NULL,1),(753,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2839','748','Réductions de valeurs actées',NULL,NULL,1),(754,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','284','731','Autres actions et parts',NULL,NULL,1),(755,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2840','754','Valeur d\'acquisition',NULL,NULL,1),(756,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2841','754','Montants non appelés',NULL,NULL,1),(757,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2848','754','Plus-values actées',NULL,NULL,1),(758,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2849','754','Réductions de valeur actées',NULL,NULL,1),(759,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','285','731','Autres créances',NULL,NULL,1),(760,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2850','759','Créances en compte',NULL,NULL,1),(761,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2851','759','Effets à recevoir',NULL,NULL,1),(762,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2852','759','Titres à revenu fixe',NULL,NULL,1),(763,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2857','759','Créances douteuses',NULL,NULL,1),(764,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2859','759','Réductions de valeur actées',NULL,NULL,1),(765,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','288','731','Cautionnements versés en numéraires',NULL,NULL,1),(766,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2880','765','Téléphone, téléfax, télex',NULL,NULL,1),(767,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2881','765','Gaz',NULL,NULL,1),(768,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2882','765','Eau',NULL,NULL,1),(769,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2883','765','Electricité',NULL,NULL,1),(770,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2887','765','Autres cautionnements versés en numéraires',NULL,NULL,1),(771,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29','1352','Créances à plus d\'un an',NULL,NULL,1),(772,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','290','771','Créances commerciales',NULL,NULL,1),(773,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2900','772','Clients',NULL,NULL,1),(774,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29000','773','Créances en compte sur entreprises liées',NULL,NULL,1),(775,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29001','773','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(776,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29002','773','Sur clients Belgique',NULL,NULL,1),(777,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29003','773','Sur clients C.E.E.',NULL,NULL,1),(778,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29004','773','Sur clients exportation hors C.E.E.',NULL,NULL,1),(779,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29005','773','Créances sur les coparticipants (associations momentanées)',NULL,NULL,1),(780,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2901','772','Effets à recevoir',NULL,NULL,1),(781,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29010','780','Sur entreprises liées',NULL,NULL,1),(782,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29011','780','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(783,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29012','780','Sur clients Belgique',NULL,NULL,1),(784,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29013','780','Sur clients C.E.E.',NULL,NULL,1),(785,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29014','780','Sur clients exportation hors C.E.E.',NULL,NULL,1),(786,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2905','772','Retenues sur garanties',NULL,NULL,1),(787,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2906','772','Acomptes versés',NULL,NULL,1),(788,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2907','772','Créances douteuses (à ventiler comme clients 2900)',NULL,NULL,1),(789,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2909','772','Réductions de valeur actées (à ventiler comme clients 2900)',NULL,NULL,1),(790,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','291','771','Autres créances',NULL,NULL,1),(791,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2910','790','Créances en compte',NULL,NULL,1),(792,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29100','791','Sur entreprises liées',NULL,NULL,1),(793,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29101','791','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(794,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29102','791','Sur autres débiteurs',NULL,NULL,1),(795,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2911','790','Effets à recevoir',NULL,NULL,1),(796,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29110','795','Sur entreprises liées',NULL,NULL,1),(797,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29111','795','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(798,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29112','795','Sur autres débiteurs',NULL,NULL,1),(799,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2912','790','Créances résultant de la cession d\'immobilisations données en leasing',NULL,NULL,1),(800,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2917','790','Créances douteuses',NULL,NULL,1),(801,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2919','790','Réductions de valeur actées',NULL,NULL,1),(802,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','30','1353','Approvisionnements - matières premières',NULL,NULL,1),(803,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','300','802','Valeur d\'acquisition',NULL,NULL,1),(804,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','309','802','Réductions de valeur actées',NULL,NULL,1),(805,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31','1353','Approvsionnements et fournitures',NULL,NULL,1),(806,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','310','805','Valeur d\'acquisition',NULL,NULL,1),(807,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3100','806','Matières d\'approvisionnement',NULL,NULL,1),(808,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3101','806','Energie, charbon, coke, mazout, essence, propane',NULL,NULL,1),(809,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3102','806','Produits d\'entretien',NULL,NULL,1),(810,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3103','806','Fournitures diverses et petit outillage',NULL,NULL,1),(811,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3104','806','Imprimés et fournitures de bureau',NULL,NULL,1),(812,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3105','806','Fournitures de services sociaux',NULL,NULL,1),(813,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3106','806','Emballages commerciaux',NULL,NULL,1),(814,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31060','813','Emballages perdus',NULL,NULL,1),(815,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31061','813','Emballages récupérables',NULL,NULL,1),(816,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','319','805','Réductions de valeur actées',NULL,NULL,1),(817,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','32','1353','En cours de fabrication',NULL,NULL,1),(818,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','320','817','Valeur d\'acquisition',NULL,NULL,1),(819,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3200','818','Produits semi-ouvrés',NULL,NULL,1),(820,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3201','818','Produits en cours de fabrication',NULL,NULL,1),(821,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3202','818','Travaux en cours',NULL,NULL,1),(822,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3205','818','Déchets',NULL,NULL,1),(823,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3206','818','Rebuts',NULL,NULL,1),(824,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3209','818','Travaux en association momentanée',NULL,NULL,1),(825,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','329','817','Réductions de valeur actées',NULL,NULL,1),(826,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','33','1353','Produits finis',NULL,NULL,1),(827,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','330','826','Valeur d\'acquisition',NULL,NULL,1),(828,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3300','827','Produits finis',NULL,NULL,1),(829,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','339','826','Réductions de valeur actées',NULL,NULL,1),(830,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','34','1353','Marchandises',NULL,NULL,1),(831,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','340','830','Valeur d\'acquisition',NULL,NULL,1),(832,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3400','831','Groupe A',NULL,NULL,1),(833,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3401','831','Groupe B',NULL,NULL,1),(834,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3402','831','Groupe C',NULL,NULL,1),(835,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','349','830','Réductions de valeur actées',NULL,NULL,1),(836,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','35','1353','Immeubles destinés à la vente',NULL,NULL,1),(837,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','350','836','Valeur d\'acquisition',NULL,NULL,1),(838,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3500','837','Immeuble A',NULL,NULL,1),(839,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3501','837','Immeuble B',NULL,NULL,1),(840,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3502','837','Immeuble C',NULL,NULL,1),(841,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','351','836','Immeubles construits en vue de leur revente',NULL,NULL,1),(842,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3510','841','Immeuble A',NULL,NULL,1),(843,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3511','841','Immeuble B',NULL,NULL,1),(844,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3512','841','Immeuble C',NULL,NULL,1),(845,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','359','836','Réductions de valeurs actées',NULL,NULL,1),(846,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','36','1353','Acomptes versés sur achats pour stocks',NULL,NULL,1),(847,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','360','846','Acomptes versés (à ventiler éventuellement par catégorie)',NULL,NULL,1),(848,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','369','846','Réductions de valeur actées',NULL,NULL,1),(849,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','37','1353','Commandes en cours d\'exécution',NULL,NULL,1),(850,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','370','849','Valeur d\'acquisition',NULL,NULL,1),(851,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','371','849','Bénéfice pris en compte',NULL,NULL,1),(852,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','379','849','Réductions de valeur actées',NULL,NULL,1),(853,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','40','1354','Créances commerciales',NULL,NULL,1),(854,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','400','853','Clients',NULL,NULL,1),(855,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4007','854','Rabais, remises et  ristournes à accorder et autres notes de crédit à établir',NULL,NULL,1),(856,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4008','854','Créances résultant de livraisons de biens (associations momentanées)',NULL,NULL,1),(857,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','401','853','Effets à recevoir',NULL,NULL,1),(858,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4010','857','Effets à recevoir',NULL,NULL,1),(859,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4013','857','Effets à l\'encaissement',NULL,NULL,1),(860,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4015','857','Effets à l\'escompte',NULL,NULL,1),(861,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','402','853','Clients, créances courantes, entreprises apparentées, administrateurs et gérants',NULL,NULL,1),(862,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4020','861','Entreprises liées',NULL,NULL,1),(863,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4021','861','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(864,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4022','861','Administrateurs et gérants d\'entreprise',NULL,NULL,1),(865,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','403','853','Effets à recevoir sur entreprises apparentées et administrateurs et gérants',NULL,NULL,1),(866,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4030','865','Entreprises liées',NULL,NULL,1),(867,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4031','865','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(868,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4032','865','Administrateurs et gérants de l\'entreprise',NULL,NULL,1),(869,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','404','853','Produits à recevoir (factures à établir)',NULL,NULL,1),(870,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','405','853','Clients : retenues sur garanties',NULL,NULL,1),(871,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','406','853','Acomptes versés',NULL,NULL,1),(872,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','407','853','Créances douteuses',NULL,NULL,1),(873,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','408','853','Compensation clients',NULL,NULL,1),(874,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','409','853','Réductions de valeur actées',NULL,NULL,1),(875,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41','1354','Autres créances',NULL,NULL,1),(876,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','410','875','Capital appelé, non versé',NULL,NULL,1),(877,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4100','876','Appels de fonds',NULL,NULL,1),(878,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4101','876','Actionnaires défaillants',NULL,NULL,1),(879,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','411','875','T.V.A. à récupérer',NULL,NULL,1),(880,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4110','879','T.V.A. due',NULL,NULL,1),(881,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4111','879','T.V.A. déductible',NULL,NULL,1),(882,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4112','879','Compte courant administration T.V.A.',NULL,NULL,1),(883,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4118','879','Taxe d\'égalisation due',NULL,NULL,1),(884,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','412','875','Impôts et versements fiscaux à récupérer',NULL,NULL,1),(885,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4120','884','Impôts belges sur le résultat',NULL,NULL,1),(886,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4125','884','Autres impôts belges',NULL,NULL,1),(887,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4128','884','Impôts étrangers',NULL,NULL,1),(888,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','414','875','Produits à recevoir',NULL,NULL,1),(889,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','416','875','Créances diverses',NULL,NULL,1),(890,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4160','889','Associés (compte d\'apport en société)',NULL,NULL,1),(891,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4161','889','Avances et prêts au personnel',NULL,NULL,1),(892,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4162','889','Compte courant des associés en S.P.R.L.',NULL,NULL,1),(893,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4163','889','Compte courant des administrateurs et gérants',NULL,NULL,1),(894,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4164','889','Créances sur sociétés apparentées',NULL,NULL,1),(895,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4166','889','Emballages et matériel à rendre',NULL,NULL,1),(896,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4167','889','Etat et établissements publics',NULL,NULL,1),(897,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41670','896','Subsides à recevoir',NULL,NULL,1),(898,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41671','896','Autres créances',NULL,NULL,1),(899,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4168','889','Rabais, ristournes et remises à obtenir et autres avoirs non encore reçus',NULL,NULL,1),(900,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','417','875','Créances douteuses',NULL,NULL,1),(901,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','418','875','Cautionnements versés en numéraires',NULL,NULL,1),(902,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','419','875','Réductions de valeur actées',NULL,NULL,1),(903,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','42','1354','Dettes à plus d\'un an échéant dans l\'année',NULL,NULL,1),(904,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','420','903','Emprunts subordonnés',NULL,NULL,1),(905,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4200','904','Convertibles',NULL,NULL,1),(906,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4201','904','Non convertibles',NULL,NULL,1),(907,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','421','903','Emprunts obligataires non subordonnés',NULL,NULL,1),(908,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4210','907','Convertibles',NULL,NULL,1),(909,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4211','907','Non convertibles',NULL,NULL,1),(910,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','422','903','Dettes de location-financement et assimilées',NULL,NULL,1),(911,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4220','910','Financement de biens immobiliers',NULL,NULL,1),(912,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4221','910','Financement de biens mobiliers',NULL,NULL,1),(913,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','423','903','Etablissements de crédit',NULL,NULL,1),(914,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4230','913','Dettes en compte',NULL,NULL,1),(915,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4231','913','Promesses',NULL,NULL,1),(916,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4232','913','Crédits d\'acceptation',NULL,NULL,1),(917,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','424','903','Autres emprunts',NULL,NULL,1),(918,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','425','903','Dettes commerciales',NULL,NULL,1),(919,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4250','918','Fournisseurs',NULL,NULL,1),(920,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4251','918','Effets à payer',NULL,NULL,1),(921,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','426','903','Cautionnements reçus en numéraires',NULL,NULL,1),(922,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','429','903','Dettes diverses',NULL,NULL,1),(923,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4290','922','Entreprises liées',NULL,NULL,1),(924,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4291','922','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(925,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4292','922','Administrateurs, gérants, associés',NULL,NULL,1),(926,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4299','922','Autres dettes',NULL,NULL,1),(927,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','43','1354','Dettes financières',NULL,NULL,1),(928,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','430','927','Etablissements de crédit. Emprunts en compte à terme fixe',NULL,NULL,1),(929,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','431','927','Etablissements de crédit. Promesses',NULL,NULL,1),(930,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','432','927','Etablissements de crédit. Crédits d\'acceptation',NULL,NULL,1),(931,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','433','927','Etablissements de crédit. Dettes en compte courant',NULL,NULL,1),(932,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','439','927','Autres emprunts',NULL,NULL,1),(933,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44','1354','Dettes commerciales',NULL,NULL,1),(934,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','440','933','Fournisseurs',NULL,NULL,1),(935,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4400','934','Entreprises apparentées',NULL,NULL,1),(936,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44000','935','Entreprises liées',NULL,NULL,1),(937,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44001','935','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(938,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4401','934','Fournisseurs ordinaires',NULL,NULL,1),(939,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44010','938','Fournisseurs belges',NULL,NULL,1),(940,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44011','938','Fournisseurs CEE',NULL,NULL,1),(941,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44012','938','Fournisseurs importation',NULL,NULL,1),(942,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4402','934','Dettes envers les coparticipants (associations momentanées)',NULL,NULL,1),(943,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4403','934','Fournisseurs - retenues de garanties',NULL,NULL,1),(944,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','441','933','Effets à payer',NULL,NULL,1),(945,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4410','944','Entreprises apparentées',NULL,NULL,1),(946,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44100','945','Entreprises liées',NULL,NULL,1),(947,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44101','945','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(948,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4411','944','Fournisseurs ordinaires',NULL,NULL,1),(949,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44110','948','Fournisseurs belges',NULL,NULL,1),(950,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44111','948','Fournisseurs CEE',NULL,NULL,1),(951,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44112','948','Fournisseurs importation',NULL,NULL,1),(952,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','444','933','Factures à recevoir',NULL,NULL,1),(953,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','446','933','Acomptes reçus',NULL,NULL,1),(954,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','448','933','Compensations fournisseurs',NULL,NULL,1),(955,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45','1354','Dettes fiscales, salariales et sociales',NULL,NULL,1),(956,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','450','955','Dettes fiscales estimées',NULL,NULL,1),(957,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4501','956','Impôts sur le résultat',NULL,NULL,1),(958,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4505','956','Autres impôts en Belgique',NULL,NULL,1),(959,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4508','956','Impôts à l\'étranger',NULL,NULL,1),(960,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','451','955','T.V.A. à payer',NULL,NULL,1),(961,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4510','960','T.V.A. due',NULL,NULL,1),(962,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4511','960','T.V.A. déductible',NULL,NULL,1),(963,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4512','960','Compte courant administration T.V.A.',NULL,NULL,1),(964,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4518','960','Taxe d\'égalisation due',NULL,NULL,1),(965,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','452','955','Impôts et taxes à payer',NULL,NULL,1),(966,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4520','965','Autres impôts sur le résultat',NULL,NULL,1),(967,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4525','965','Autres impôts et taxes en Belgique',NULL,NULL,1),(968,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45250','967','Précompte immobilier',NULL,NULL,1),(969,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45251','967','Impôts communaux à payer',NULL,NULL,1),(970,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45252','967','Impôts provinciaux à payer',NULL,NULL,1),(971,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45253','967','Autres impôts et taxes à payer',NULL,NULL,1),(972,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4528','965','Impôts et taxes à l\'étranger',NULL,NULL,1),(973,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','453','955','Précomptes retenus',NULL,NULL,1),(974,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4530','973','Précompte professionnel retenu sur rémunérations',NULL,NULL,1),(975,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4531','973','Précompte professionnel retenu sur tantièmes',NULL,NULL,1),(976,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4532','973','Précompte mobilier retenu sur dividendes attribués',NULL,NULL,1),(977,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4533','973','Précompte mobilier retenu sur intérêts payés',NULL,NULL,1),(978,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4538','973','Autres précomptes retenus',NULL,NULL,1),(979,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','454','955','Office National de la Sécurité Sociale',NULL,NULL,1),(980,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4540','979','Arriérés',NULL,NULL,1),(981,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4541','979','1er trimestre',NULL,NULL,1),(982,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4542','979','2ème trimestre',NULL,NULL,1),(983,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4543','979','3ème trimestre',NULL,NULL,1),(984,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4544','979','4ème trimestre',NULL,NULL,1),(985,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','455','955','Rémunérations',NULL,NULL,1),(986,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4550','985','Administrateurs,  gérants et commissaires (non réviseurs)',NULL,NULL,1),(987,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4551','985','Direction',NULL,NULL,1),(988,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4552','985','Employés',NULL,NULL,1),(989,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4553','985','Ouvriers',NULL,NULL,1),(990,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','456','955','Pécules de vacances',NULL,NULL,1),(991,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4560','990','Direction',NULL,NULL,1),(992,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4561','990','Employés',NULL,NULL,1),(993,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4562','990','Ouvriers',NULL,NULL,1),(994,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','459','955','Autres dettes sociales',NULL,NULL,1),(995,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4590','994','Provision pour gratifications de fin d\'année',NULL,NULL,1),(996,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4591','994','Départs de personnel',NULL,NULL,1),(997,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4592','994','Oppositions sur rémunérations',NULL,NULL,1),(998,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4593','994','Assurances relatives au personnel',NULL,NULL,1),(999,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45930','998','Assurance loi',NULL,NULL,1),(1000,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45931','998','Assurance salaire garanti',NULL,NULL,1),(1001,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45932','998','Assurance groupe',NULL,NULL,1),(1002,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45933','998','Assurances individuelles',NULL,NULL,1),(1003,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4594','994','Caisse d\'assurances sociales pour travailleurs indépendants',NULL,NULL,1),(1004,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4597','994','Dettes et provisions sociales diverses',NULL,NULL,1),(1005,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','46','1354','Acomptes reçus sur commande',NULL,NULL,1),(1006,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','47','1354','Dettes découlant de l\'affectation des résultats',NULL,NULL,1),(1007,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','470','1006','Dividendes et tantièmes d\'exercices antérieurs',NULL,NULL,1),(1008,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','471','1006','Dividendes de l\'exercice',NULL,NULL,1),(1009,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','472','1006','Tantièmes de l\'exercice',NULL,NULL,1),(1010,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','473','1006','Autres allocataires',NULL,NULL,1),(1011,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','48','4','Dettes diverses',NULL,NULL,1),(1012,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','480','1011','Obligations et coupons échus',NULL,NULL,1),(1013,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','481','1011','Actionnaires - capital à rembourser',NULL,NULL,1),(1014,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','482','1011','Participation du personnel à payer',NULL,NULL,1),(1015,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','483','1011','Acomptes reçus d\'autres tiers à moins d\'un an',NULL,NULL,1),(1016,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','486','1011','Emballages et matériel consignés',NULL,NULL,1),(1017,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','488','1011','Cautionnements reçus en numéraires',NULL,NULL,1),(1018,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','489','1011','Autres dettes diverses',NULL,NULL,1),(1019,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49','1354','Comptes de régularisation et compte d\'attente',NULL,NULL,1),(1020,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','490','1019','Charges à reporter (à subdiviser par catégorie de charges)',NULL,NULL,1),(1021,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','491','1019','Produits acquis',NULL,NULL,1),(1022,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4910','1021','Produits d\'exploitation',NULL,NULL,1),(1023,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49100','1022','Ristournes et rabais à obtenir',NULL,NULL,1),(1024,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49101','1022','Commissions à obtenir',NULL,NULL,1),(1025,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49102','1022','Autres produits d\'exploitation (redevances par exemple)',NULL,NULL,1),(1026,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4911','1021','Produits financiers',NULL,NULL,1),(1027,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49110','1026','Intérêts courus et non échus sur prêts et débits',NULL,NULL,1),(1028,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','49111','1026','Autres produits financiers',NULL,NULL,1),(1029,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','492','1019','Charges à imputer (à subdiviser par catégorie de charges)',NULL,NULL,1),(1030,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','493','1019','Produits à reporter',NULL,NULL,1),(1031,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4930','1030','Produits d\'exploitation à reporter',NULL,NULL,1),(1032,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4931','1030','Produits financiers à reporter',NULL,NULL,1),(1033,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','499','1019','Comptes d\'attente',NULL,NULL,1),(1034,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4990','1033','Compte d\'attente',NULL,NULL,1),(1035,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4991','1033','Compte de répartition périodique des charges',NULL,NULL,1),(1036,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4999','1033','Transferts d\'exercice',NULL,NULL,1),(1037,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','50','1355','Actions propres',NULL,NULL,1),(1038,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','51','1355','Actions et parts',NULL,NULL,1),(1039,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','510','1038','Valeur d\'acquisition',NULL,NULL,1),(1040,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','511','1038','Montants non appelés',NULL,NULL,1),(1041,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','519','1038','Réductions de valeur actées',NULL,NULL,1),(1042,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','52','1355','Titres à revenus fixes',NULL,NULL,1),(1043,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','520','1042','Valeur d\'acquisition',NULL,NULL,1),(1044,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','529','1042','Réductions de valeur actées',NULL,NULL,1),(1045,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','53','1355','Dépots à terme',NULL,NULL,1),(1046,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','530','1045','De plus d\'un an',NULL,NULL,1),(1047,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','531','1045','De plus d\'un mois et à un an au plus',NULL,NULL,1),(1048,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','532','1045','d\'un mois au plus',NULL,NULL,1),(1049,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','539','1045','Réductions de valeur actées',NULL,NULL,1),(1050,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','54','1355','Valeurs échues à l\'encaissement',NULL,NULL,1),(1051,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','540','1050','Chèques à encaisser',NULL,NULL,1),(1052,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','541','1050','Coupons à encaisser',NULL,NULL,1),(1053,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','55','1355','Etablissements de crédit - Comptes ouverts auprès des divers établissements.',NULL,NULL,1),(1054,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','550','1053','Comptes courants',NULL,NULL,1),(1055,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','551','1053','Chèques émis',NULL,NULL,1),(1056,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','559','1053','Réductions de valeur actées',NULL,NULL,1),(1057,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','56','1355','Office des chèques postaux',NULL,NULL,1),(1058,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','560','1057','Compte courant',NULL,NULL,1),(1059,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','561','1057','Chèques émis',NULL,NULL,1),(1060,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','57','1355','Caisses',NULL,NULL,1),(1061,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','570','1060','à 577 Caisses - espèces ( 0 - centrale ; 7 - succursales et agences)',NULL,NULL,1),(1062,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','578','1060','Caisses - timbres ( 0 - fiscaux ; 1 - postaux)',NULL,NULL,1),(1063,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','58','1355','Virements internes',NULL,NULL,1),(1064,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','60','1356','Approvisionnements et marchandises',NULL,NULL,1),(1065,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','600','1064','Achats de matières premières',NULL,NULL,1),(1066,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','601','1064','Achats de fournitures',NULL,NULL,1),(1067,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','602','1064','Achats de services, travaux et études',NULL,NULL,1),(1068,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','603','1064','Sous-traitances générales',NULL,NULL,1),(1069,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','604','1064','Achats de marchandises',NULL,NULL,1),(1070,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','605','1064','Achats d\'immeubles destinés à la revente',NULL,NULL,1),(1071,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','608','1064','Remises , ristournes et rabais obtenus sur achats',NULL,NULL,1),(1072,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','609','1064','Variations de stocks',NULL,NULL,1),(1073,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6090','1072','De matières premières',NULL,NULL,1),(1074,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6091','1072','De fournitures',NULL,NULL,1),(1075,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6094','1072','De marchandises',NULL,NULL,1),(1076,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6095','1072','d\'immeubles destinés à la vente',NULL,NULL,1),(1077,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61','1356','Services et biens divers',NULL,NULL,1),(1078,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','610','1077','Loyers et charges locatives',NULL,NULL,1),(1079,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6100','1078','Loyers divers',NULL,NULL,1),(1080,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6101','1078','Charges locatives (assurances, frais de confort,etc)',NULL,NULL,1),(1081,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','611','1077','Entretien et réparation (fournitures et prestations)',NULL,NULL,1),(1082,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','612','1077','Fournitures faites à l\'entreprise',NULL,NULL,1),(1083,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6120','1082','Eau, gaz, électricité, vapeur',NULL,NULL,1),(1084,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61200','1083','Eau',NULL,NULL,1),(1085,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61201','1083','Gaz',NULL,NULL,1),(1086,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61202','1083','Electricité',NULL,NULL,1),(1087,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61203','1083','Vapeur',NULL,NULL,1),(1088,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6121','1082','Téléphone, télégrammes, télex, téléfax, frais postaux',NULL,NULL,1),(1089,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61210','1088','Téléphone',NULL,NULL,1),(1090,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61211','1088','Télégrammes',NULL,NULL,1),(1091,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61212','1088','Télex et téléfax',NULL,NULL,1),(1092,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61213','1088','Frais postaux',NULL,NULL,1),(1093,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6122','1082','Livres, bibliothèque',NULL,NULL,1),(1094,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6123','1082','Imprimés et fournitures de bureau (si non comptabilisé au 601)',NULL,NULL,1),(1095,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','613','1077','Rétributions de tiers',NULL,NULL,1),(1096,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6130','1095','Redevances et royalties',NULL,NULL,1),(1097,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61300','1096','Redevances pour brevets, licences, marques et accessoires',NULL,NULL,1),(1098,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61301','1096','Autres redevances (procédés de fabrication)',NULL,NULL,1),(1099,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6131','1095','Assurances non relatives au personnel',NULL,NULL,1),(1100,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61310','1099','Assurance incendie',NULL,NULL,1),(1101,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61311','1099','Assurance vol',NULL,NULL,1),(1102,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61312','1099','Assurance autos',NULL,NULL,1),(1103,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61313','1099','Assurance crédit',NULL,NULL,1),(1104,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61314','1099','Assurances frais généraux',NULL,NULL,1),(1105,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6132','1095','Divers',NULL,NULL,1),(1106,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61320','1105','Commissions aux tiers',NULL,NULL,1),(1107,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61321','1105','Honoraires d\'avocats, d\'experts, etc',NULL,NULL,1),(1108,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61322','1105','Cotisations aux groupements professionnels',NULL,NULL,1),(1109,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61323','1105','Dons, libéralités, etc',NULL,NULL,1),(1110,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61324','1105','Frais de contentieux',NULL,NULL,1),(1111,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61325','1105','Publications légales',NULL,NULL,1),(1112,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6133','1095','Transports et déplacements',NULL,NULL,1),(1113,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61330','1112','Transports de personnel',NULL,NULL,1),(1114,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','61331','1112','Voyages, déplacements et représentations',NULL,NULL,1),(1115,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6134','1095','Personnel intérimaire',NULL,NULL,1),(1116,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','614','1077','Annonces, publicité, propagande et documentation',NULL,NULL,1),(1117,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6140','1116','Annonces et insertions',NULL,NULL,1),(1118,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6141','1116','Catalogues et imprimés',NULL,NULL,1),(1119,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6142','1116','Echantillons',NULL,NULL,1),(1120,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6143','1116','Foires et expositions',NULL,NULL,1),(1121,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6144','1116','Primes',NULL,NULL,1),(1122,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6145','1116','Cadeaux à la clientèle',NULL,NULL,1),(1123,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6146','1116','Missions et réceptions',NULL,NULL,1),(1124,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6147','1116','Documentation',NULL,NULL,1),(1125,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','615','1077','Sous-traitants',NULL,NULL,1),(1126,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6150','1125','Sous-traitants pour activités propres',NULL,NULL,1),(1127,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6151','1125','Sous-traitants d\'associations momentanées (coparticipants)',NULL,NULL,1),(1128,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6152','1125','Quote-part bénéficiaire des coparticipants',NULL,NULL,1),(1129,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','617','1077','Personnel intérimaire et personnes mises à la disposition de l\'entreprise',NULL,NULL,1),(1130,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','618','1077','Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d\'un contrat de travail',NULL,NULL,1),(1131,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62','1356','Rémunérations, charges sociales et pensions',NULL,NULL,1),(1132,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','620','1131','Rémunérations et avantages sociaux directs',NULL,NULL,1),(1133,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6200','1132','Administrateurs ou gérants',NULL,NULL,1),(1134,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6201','1132','Personnel de direction',NULL,NULL,1),(1135,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6202','1132','Employés',NULL,NULL,1),(1136,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6203','1132','Ouvriers',NULL,NULL,1),(1137,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6204','1132','Autres membres du personnel',NULL,NULL,1),(1138,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','621','1131','Cotisations patronales d\'assurances sociales',NULL,NULL,1),(1139,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6210','1138','Sur salaires',NULL,NULL,1),(1140,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6211','1138','Sur appointements et commissions',NULL,NULL,1),(1141,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','622','1131','Primes patronales pour assurances extralégales',NULL,NULL,1),(1142,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','623','1131','Autres frais de personnel',NULL,NULL,1),(1143,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6230','1142','Assurances du personnel',NULL,NULL,1),(1144,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62300','1143','Assurances loi, responsabilité civile, chemin du travail',NULL,NULL,1),(1145,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62301','1143','Assurance salaire garanti',NULL,NULL,1),(1146,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62302','1143','Assurances individuelles',NULL,NULL,1),(1147,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6231','1142','Charges sociales diverses',NULL,NULL,1),(1148,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62310','1147','Jours fériés payés',NULL,NULL,1),(1149,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62311','1147','Salaire hebdomadaire garanti',NULL,NULL,1),(1150,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62312','1147','Allocations familiales complémentaires',NULL,NULL,1),(1151,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6232','1142','Charges sociales des administrateurs, gérants et commissaires',NULL,NULL,1),(1152,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62320','1151','Allocations familiales complémentaires pour non salariés',NULL,NULL,1),(1153,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62321','1151','Lois sociales pour indépendants',NULL,NULL,1),(1154,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62322','1151','Divers',NULL,NULL,1),(1155,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','624','1131','Pensions de retraite et de survie',NULL,NULL,1),(1156,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6240','1155','Administrateurs et gérants',NULL,NULL,1),(1157,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6241','1155','Personnel',NULL,NULL,1),(1158,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','625','1131','Provision pour pécule de vacances',NULL,NULL,1),(1159,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6250','1158','Dotations',NULL,NULL,1),(1160,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6251','1158','Utilisations et reprises',NULL,NULL,1),(1161,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','63','1356','Amortissements, réductions de valeur et provisions pour risques et charges',NULL,NULL,1),(1162,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','630','1161','Dotations aux amortissements et aux réductions de valeur sur immobilisations',NULL,NULL,1),(1163,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6300','1162','Dotations aux amortissements sur frais d\'établissement',NULL,NULL,1),(1164,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6301','1162','Dotations aux amortissements sur immobilisations incorporelles',NULL,NULL,1),(1165,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6302','1162','Dotations aux amortissements sur immobilisations corporelles',NULL,NULL,1),(1166,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6308','1162','Dotations aux réductions de valeur sur immobilisations incorporelles',NULL,NULL,1),(1167,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6309','1162','Dotations aux réductions de valeur sur immobilisations corporelles',NULL,NULL,1),(1168,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','631','1161','Réductions de valeur sur stocks',NULL,NULL,1),(1169,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6310','1168','Dotations',NULL,NULL,1),(1170,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6311','1168','Reprises',NULL,NULL,1),(1171,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','632','1161','Réductions de valeur sur commandes en cours d\'exécution',NULL,NULL,1),(1172,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6320','1171','Dotations',NULL,NULL,1),(1173,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6321','1171','Reprises',NULL,NULL,1),(1174,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','633','1161','Réductions de valeur sur créances commerciales à plus d\'un an',NULL,NULL,1),(1175,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6330','1174','Dotations',NULL,NULL,1),(1176,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6331','1174','Reprises',NULL,NULL,1),(1177,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','634','1161','Réductions de valeur sur créances commerciales à un an au plus',NULL,NULL,1),(1178,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6340','1177','Dotations',NULL,NULL,1),(1179,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6341','1177','Reprises',NULL,NULL,1),(1180,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','635','1161','Provisions pour pensions et obligations similaires',NULL,NULL,1),(1181,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6350','1180','Dotations',NULL,NULL,1),(1182,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6351','1180','Utilisations et reprises',NULL,NULL,1),(1183,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','636','11613','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(1184,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6360','1183','Dotations',NULL,NULL,1),(1185,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6361','1183','Utilisations et reprises',NULL,NULL,1),(1186,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','637','1161','Provisions pour autres risques et charges',NULL,NULL,1),(1187,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6370','1186','Dotations',NULL,NULL,1),(1188,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6371','1186','Utilisations et reprises',NULL,NULL,1),(1189,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64','1356','Autres charges d\'exploitation',NULL,NULL,1),(1190,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','640','1189','Charges fiscales d\'exploitation',NULL,NULL,1),(1191,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6400','1190','Taxes et impôts directs',NULL,NULL,1),(1192,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64000','1191','Taxes sur autos et camions',NULL,NULL,1),(1193,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6401','1190','Taxes et impôts indirects',NULL,NULL,1),(1194,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64010','1193','Timbres fiscaux pris en charge par la firme',NULL,NULL,1),(1195,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64011','1193','Droits d\'enregistrement',NULL,NULL,1),(1196,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64012','1193','T.V.A. non déductible',NULL,NULL,1),(1197,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6402','1190','Impôts provinciaux et communaux',NULL,NULL,1),(1198,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64020','1197','Taxe sur la force motrice',NULL,NULL,1),(1199,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64021','1197','Taxe sur le personnel occupé',NULL,NULL,1),(1200,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6403','1190','Taxes diverses',NULL,NULL,1),(1201,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','641','1189','Moins-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1202,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','642','1189','Moins-values sur réalisations de créances commerciales',NULL,NULL,1),(1203,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','643','1189','à 648 Charges d\'exploitations diverses',NULL,NULL,1),(1204,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','649','1189','Charges d\'exploitation portées à l\'actif au titre de restructuration',NULL,NULL,1),(1205,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','65','1356','Charges financières',NULL,NULL,1),(1206,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','650','1205','Charges des dettes',NULL,NULL,1),(1207,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6500','1206','Intérêts, commissions et frais afférents aux dettes',NULL,NULL,1),(1208,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6501','1206','Amortissements des agios et frais d\'émission d\'emprunts',NULL,NULL,1),(1209,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6502','1206','Autres charges de dettes',NULL,NULL,1),(1210,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6503','1206','Intérêts intercalaires portés à l\'actif',NULL,NULL,1),(1211,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','651','1205','Réductions de valeur sur actifs circulants',NULL,NULL,1),(1212,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6510','1211','Dotations',NULL,NULL,1),(1213,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6511','1211','Reprises',NULL,NULL,1),(1214,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','652','1205','Moins-values sur réalisation d\'actifs circulants',NULL,NULL,1),(1215,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','653','1205','Charges d\'escompte de créances',NULL,NULL,1),(1216,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','654','1205','Différences de change',NULL,NULL,1),(1217,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','655','1205','Ecarts de conversion des devises',NULL,NULL,1),(1218,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','656','1205','Frais de banques, de chèques postaux',NULL,NULL,1),(1219,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','657','1205','Commissions sur ouvertures de crédit, cautions et avals',NULL,NULL,1),(1220,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','658','1205','Frais de vente des titres',NULL,NULL,1),(1221,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','66','1356','Charges exceptionnelles',NULL,NULL,1),(1222,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','660','1221','Amortissements et réductions de valeur exceptionnels',NULL,NULL,1),(1223,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6600','1222','Sur frais d\'établissement',NULL,NULL,1),(1224,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6601','1222','Sur immobilisations incorporelles',NULL,NULL,1),(1225,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6602','1222','Sur immobilisations corporelles',NULL,NULL,1),(1226,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','661','1221','Réductions de valeur sur immobilisations financières',NULL,NULL,1),(1227,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','662','1221','Provisions pour risques et charges exceptionnels',NULL,NULL,1),(1228,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','663','1221','Moins-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1229,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6630','1228','Sur immobilisations incorporelles',NULL,NULL,1),(1230,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6631','1228','Sur immobilisations corporelles',NULL,NULL,1),(1231,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6632','1228','Sur immobilisations détenues en location-financement et droits similaires',NULL,NULL,1),(1232,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6633','1228','Sur immobilisations financières',NULL,NULL,1),(1233,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6634','1228','Sur immeubles acquis ou construits en vue de la revente',NULL,NULL,1),(1234,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','664','1221','à 668 Autres charges exceptionnelles',NULL,NULL,1),(1235,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','664','1221','Pénalités et amendes diverses',NULL,NULL,1),(1236,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','665','1221','Différence de charge',NULL,NULL,1),(1237,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','669','1221','Charges exceptionnelles transférées à l\'actif en frais de restructuration',NULL,NULL,1),(1238,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','67','1356','Impôts sur le résultat',NULL,NULL,1),(1239,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','670','1238','Impôts belges sur le résultat de l\'exercice',NULL,NULL,1),(1240,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6700','1239','Impôts et précomptes dus ou versés',NULL,NULL,1),(1241,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6701','1239','Excédent de versements d\'impôts et précomptes porté à l\'actif',NULL,NULL,1),(1242,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6702','1239','Charges fiscales estimées',NULL,NULL,1),(1243,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','671','1238','Impôts belges sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1244,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6710','1243','Suppléments d\'impôts dus ou versés',NULL,NULL,1),(1245,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6711','1243','Suppléments d\'impôts estimés',NULL,NULL,1),(1246,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6712','1243','Provisions fiscales constituées',NULL,NULL,1),(1247,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','672','1238','Impôts étrangers sur le résultat de l\'exercice',NULL,NULL,1),(1248,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','673','1238','Impôts étrangers sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1249,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','68','1356','Transferts aux réserves immunisées',NULL,NULL,1),(1250,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','69','1356','Affectation des résultats',NULL,NULL,1),(1251,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','690','1250','Perte reportée de l\'exercice précédent',NULL,NULL,1),(1252,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','691','1250','Dotation à la réserve légale',NULL,NULL,1),(1253,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','692','1250','Dotation aux autres réserves',NULL,NULL,1),(1254,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','693','1250','Bénéfice à reporter',NULL,NULL,1),(1255,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','694','1250','Rémunération du capital',NULL,NULL,1),(1256,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','695','1250','Administrateurs ou gérants',NULL,NULL,1),(1257,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','696','1250','Autres allocataires',NULL,NULL,1),(1258,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','70','1357','Chiffre d\'affaires',NULL,NULL,1),(1260,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','700','1258','Ventes de marchandises',NULL,NULL,1),(1261,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7000','1260','Ventes en Belgique',NULL,NULL,1),(1262,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7001','1260','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1263,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7002','1260','Ventes à l\'exportation',NULL,NULL,1),(1264,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','701','1258','Ventes de produits finis',NULL,NULL,1),(1265,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7010','1264','Ventes en Belgique',NULL,NULL,1),(1266,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7011','1264','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1267,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7012','1264','Ventes à l\'exportation',NULL,NULL,1),(1268,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','702','1258','Ventes de déchets et rebuts',NULL,NULL,1),(1269,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7020','1268','Ventes en Belgique',NULL,NULL,1),(1270,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7021','1268','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1271,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7022','1268','Ventes à l\'exportation',NULL,NULL,1),(1272,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','703','1258','Ventes d\'emballages récupérables',NULL,NULL,1),(1273,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','704','1258','Facturations des travaux en cours (associations momentanées)',NULL,NULL,1),(1274,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','705','1258','Prestations de services',NULL,NULL,1),(1275,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7050','1274','Prestations de services en Belgique',NULL,NULL,1),(1276,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7051','1274','Prestations de services dans les pays membres de la C.E.E.',NULL,NULL,1),(1277,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7052','1274','Prestations de services en vue de l\'exportation',NULL,NULL,1),(1278,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','706','1258','Pénalités et dédits obtenus par l\'entreprise',NULL,NULL,1),(1279,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','708','1258','Remises, ristournes et rabais accordés',NULL,NULL,1),(1280,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7080','1279','Sur ventes de marchandises',NULL,NULL,1),(1281,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7081','1279','Sur ventes de produits finis',NULL,NULL,1),(1282,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7082','1279','Sur ventes de déchets et rebuts',NULL,NULL,1),(1283,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7083','1279','Sur prestations de services',NULL,NULL,1),(1284,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7084','1279','Mali sur travaux facturés aux associations momentanées',NULL,NULL,1),(1285,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71','1357','Variation des stocks et des commandes en cours d\'exécution',NULL,NULL,1),(1286,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','712','1285','Des en cours de fabrication',NULL,NULL,1),(1287,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','713','1285','Des produits finis',NULL,NULL,1),(1288,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','715','1285','Des immeubles construits destinés à la vente',NULL,NULL,1),(1289,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','717','1285','Des commandes en cours d\'exécution',NULL,NULL,1),(1290,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7170','1289','Commandes en cours - Coût de revient',NULL,NULL,1),(1291,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71700','1290','Coût des commandes en cours d\'exécution',NULL,NULL,1),(1292,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71701','1290','Coût des travaux en cours des associations momentanées',NULL,NULL,1),(1293,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7171','1289','Bénéfices portés en compte sur commandes en cours',NULL,NULL,1),(1294,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71710','1293','Sur commandes en cours d\'exécution',NULL,NULL,1),(1295,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71711','1293','Sur travaux en cours des associations momentanées',NULL,NULL,1),(1296,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','72','1357','Production immobilisée',NULL,NULL,1),(1297,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','720','1296','En frais d\'établissement',NULL,NULL,1),(1298,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','721','1296','En immobilisations incorporelles',NULL,NULL,1),(1299,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','722','1296','En immobilisations corporelles',NULL,NULL,1),(1300,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','723','1296','En immobilisations en cours',NULL,NULL,1),(1301,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','74','1357','Autres produits d\'exploitation',NULL,NULL,1),(1302,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','740','1301','Subsides d\'exploitation et montants compensatoires',NULL,NULL,1),(1303,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','741','1301','Plus-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1304,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','742','1301','Plus-values sur réalisations de créances commerciales',NULL,NULL,1),(1305,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','743','1301','à 749 Produits d\'exploitation divers',NULL,NULL,1),(1306,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','743','1301','Produits de services exploités dans l\'intérêt du personnel',NULL,NULL,1),(1307,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','744','1301','Commissions et courtages',NULL,NULL,1),(1308,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','745','1301','Redevances pour brevets et licences',NULL,NULL,1),(1309,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','746','1301','Prestations de services (transports, études, etc)',NULL,NULL,1),(1310,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','747','1301','Revenus des immeubles affectés aux activités non professionnelles',NULL,NULL,1),(1311,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','748','1301','Locations diverses à caractère professionnel',NULL,NULL,1),(1312,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','749','1301','Produits divers',NULL,NULL,1),(1313,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7490','1312','Bonis sur reprises d\'emballages consignés',NULL,NULL,1),(1314,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7491','1312','Bonis sur travaux en associations momentanées',NULL,NULL,1),(1315,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','75','1357','Produits financiers',NULL,NULL,1),(1316,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','750','1315','Produits des immobilisations financières',NULL,NULL,1),(1317,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7500','1316','Revenus des actions',NULL,NULL,1),(1318,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7501','1316','Revenus des obligations',NULL,NULL,1),(1319,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7502','1316','Revenus des créances à plus d\'un an',NULL,NULL,1),(1320,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','751','1315','Produits des actifs circulants',NULL,NULL,1),(1321,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','752','1315','Plus-values sur réalisations d\'actifs circulants',NULL,NULL,1),(1322,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','753','1315','Subsides en capital et en intérêts',NULL,NULL,1),(1323,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','754','1315','Différences de change',NULL,NULL,1),(1324,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','755','1315','Ecarts de conversion des devises',NULL,NULL,1),(1325,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','756','1315','à 759 Produits financiers divers',NULL,NULL,1),(1326,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','756','1315','Produits des autres créances',NULL,NULL,1),(1327,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','757','1315','Escomptes obtenus',NULL,NULL,1),(1328,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','76','1357','Produits exceptionnels',NULL,NULL,1),(1329,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','760','1328','Reprises d\'amortissements et de réductions de valeur',NULL,NULL,1),(1330,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7600','1329','Sur immobilisations incorporelles',NULL,NULL,1),(1331,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7601','1329','Sur immobilisations corporelles',NULL,NULL,1),(1332,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','761','1328','Reprises de réductions de valeur sur immobilisations financières',NULL,NULL,1),(1333,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','762','1328','Reprises de provisions pour risques et charges exceptionnelles',NULL,NULL,1),(1334,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','763','1328','Plus-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1335,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7630','1334','Sur immobilisations incorporelles',NULL,NULL,1),(1336,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7631','1334','Sur immobilisations corporelles',NULL,NULL,1),(1337,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7632','1334','Sur immobilisations financières',NULL,NULL,1),(1338,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','764','1328','Autres produits exceptionnels',NULL,NULL,1),(1339,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','77','1357','Régularisations d\'impôts et reprises de provisions fiscales',NULL,NULL,1),(1340,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','771','1339','Impôts belges sur le résultat',NULL,NULL,1),(1341,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7710','1340','Régularisations d\'impôts dus ou versés',NULL,NULL,1),(1342,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7711','1340','Régularisations d\'impôts estimés',NULL,NULL,1),(1343,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7712','1340','Reprises de provisions fiscales',NULL,NULL,1),(1344,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','773','1339','Impôts étrangers sur le résultat',NULL,NULL,1),(1345,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','79','1357','Affectation aux résultats',NULL,NULL,1),(1346,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','790','1345','Bénéfice reporté de l\'exercice précédent',NULL,NULL,1),(1347,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','791','1345','Prélèvement sur le capital et les primes d\'émission',NULL,NULL,1),(1348,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','792','1345','Prélèvement sur les réserves',NULL,NULL,1),(1349,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','793','1345','Perte à reporter',NULL,NULL,1),(1350,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','794','1345','Intervention d\'associés (ou du propriétaire) dans la perte',NULL,NULL,1),(1351,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1352,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1353,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1354,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1355,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1356,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1357,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1401,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1402,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1403,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1404,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1405,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1406,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1407,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1501,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1502,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1503,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1504,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1505,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1506,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1507,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(4001,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1','','Financiación básica',NULL,NULL,1),(4002,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACTIVO','XXXXXX','2','','Activo no corriente',NULL,NULL,1),(4003,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','EXISTENCIAS','XXXXXX','3','','Existencias',NULL,NULL,1),(4004,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4','','Acreedores y deudores por operaciones comerciales',NULL,NULL,1),(4005,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5','','Cuentas financieras',NULL,NULL,1),(4006,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6','','Compras y gastos',NULL,NULL,1),(4007,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7','','Ventas e ingresos',NULL,NULL,1),(4008,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','10','4001','CAPITAL',NULL,NULL,1),(4009,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','100','4008','Capital social',NULL,NULL,1),(4010,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','101','4008','Fondo social',NULL,NULL,1),(4011,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','CAPITAL','102','4008','Capital',NULL,NULL,1),(4012,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','103','4008','Socios por desembolsos no exigidos',NULL,NULL,1),(4013,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1030','4012','Socios por desembolsos no exigidos capital social',NULL,NULL,1),(4014,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1034','4012','Socios por desembolsos no exigidos capital pendiente de inscripción',NULL,NULL,1),(4015,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','104','4008','Socios por aportaciones no dineradas pendientes',NULL,NULL,1),(4016,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1040','4015','Socios por aportaciones no dineradas pendientes capital social',NULL,NULL,1),(4017,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1044','4015','Socios por aportaciones no dineradas pendientes capital pendiente de inscripción',NULL,NULL,1),(4018,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','108','4008','Acciones o participaciones propias en situaciones especiales',NULL,NULL,1),(4019,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','109','4008','Acciones o participaciones propias para reducción de capital',NULL,NULL,1),(4020,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','11','4001','Reservas y otros instrumentos de patrimonio',NULL,NULL,1),(4021,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','110','4020','Prima de emisión o asunción',NULL,NULL,1),(4022,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','111','4020','Otros instrumentos de patrimonio neto',NULL,NULL,1),(4023,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1110','4022','Patrimonio neto por emisión de instrumentos financieros compuestos',NULL,NULL,1),(4024,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1111','4022','Resto de instrumentos de patrimoio neto',NULL,NULL,1),(4025,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','112','4020','Reserva legal',NULL,NULL,1),(4026,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','113','4020','Reservas voluntarias',NULL,NULL,1),(4027,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','114','4020','Reservas especiales',NULL,NULL,1),(4028,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1140','4027','Reservas para acciones o participaciones de la sociedad dominante',NULL,NULL,1),(4029,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1141','4027','Reservas estatutarias',NULL,NULL,1),(4030,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1142','4027','Reservas por capital amortizado',NULL,NULL,1),(4031,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1143','4027','Reservas por fondo de comercio',NULL,NULL,1),(4032,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1144','4028','Reservas por acciones propias aceptadas en garantía',NULL,NULL,1),(4033,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','115','4020','Reservas por pérdidas y ganancias actuariales y otros ajustes',NULL,NULL,1),(4034,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','118','4020','Aportaciones de socios o propietarios',NULL,NULL,1),(4035,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','119','4020','Diferencias por ajuste del capital a euros',NULL,NULL,1),(4036,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','12','4001','Resultados pendientes de aplicación',NULL,NULL,1),(4037,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','120','4036','Remanente',NULL,NULL,1),(4038,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','121','4036','Resultados negativos de ejercicios anteriores',NULL,NULL,1),(4039,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','129','4036','Resultado del ejercicio',NULL,NULL,1),(4040,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','13','4001','Subvenciones, donaciones y ajustes por cambio de valor',NULL,NULL,1),(4041,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','130','4040','Subvenciones oficiales de capital',NULL,NULL,1),(4042,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','131','4040','Donaciones y legados de capital',NULL,NULL,1),(4043,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','132','4040','Otras subvenciones, donaciones y legados',NULL,NULL,1),(4044,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','133','4040','Ajustes por valoración en activos financieros disponibles para la venta',NULL,NULL,1),(4045,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','134','4040','Operaciones de cobertura',NULL,NULL,1),(4046,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1340','4045','Cobertura de flujos de efectivo',NULL,NULL,1),(4047,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1341','4045','Cobertura de una inversión neta en un negocio extranjero',NULL,NULL,1),(4048,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','135','4040','Diferencias de conversión',NULL,NULL,1),(4049,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','136','4040','Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta',NULL,NULL,1),(4050,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','137','4040','Ingresos fiscales a distribuir en varios ejercicios',NULL,NULL,1),(4051,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1370','4050','Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios',NULL,NULL,1),(4052,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1371','4050','Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios',NULL,NULL,1),(4053,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','14','4001','Provisiones',NULL,NULL,1),(4054,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','141','4053','Provisión para impuestos',NULL,NULL,1),(4055,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','142','4053','Provisión para otras responsabilidades',NULL,NULL,1),(4056,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','143','4053','Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4057,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','145','4053','Provisión para actuaciones medioambientales',NULL,NULL,1),(4058,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','15','4001','Deudas a largo plazo con características especiales',NULL,NULL,1),(4059,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','150','4058','Acciones o participaciones a largo plazo consideradas como pasivos financieros',NULL,NULL,1),(4060,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','153','4058','Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4061,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1533','4060','Desembolsos no exigidos empresas del grupo',NULL,NULL,1),(4062,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1534','4060','Desembolsos no exigidos empresas asociadas',NULL,NULL,1),(4063,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1535','4060','Desembolsos no exigidos otras partes vinculadas',NULL,NULL,1),(4064,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1536','4060','Otros desembolsos no exigidos',NULL,NULL,1),(4065,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','154','4058','Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4066,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1543','4065','Aportaciones no dinerarias pendientes empresas del grupo',NULL,NULL,1),(4067,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1544','4065','Aportaciones no dinerarias pendientes empresas asociadas',NULL,NULL,1),(4068,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1545','4065','Aportaciones no dinerarias pendientes otras partes vinculadas',NULL,NULL,1),(4069,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1546','4065','Otras aportaciones no dinerarias pendientes',NULL,NULL,1),(4070,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','16','4001','Deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4071,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','160','4070','Deudas a largo plazo con entidades de crédito vinculadas',NULL,NULL,1),(4072,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1603','4071','Deudas a largo plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4073,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1604','4071','Deudas a largo plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4074,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1605','4071','Deudas a largo plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4075,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','161','4070','Proveedores de inmovilizado a largo plazo partes vinculadas',NULL,NULL,1),(4076,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1613','4075','Proveedores de inmovilizado a largo plazo empresas del grupo',NULL,NULL,1),(4077,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1614','4075','Proveedores de inmovilizado a largo plazo empresas asociadas',NULL,NULL,1),(4078,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1615','4075','Proveedores de inmovilizado a largo plazo otras partes vinculadas',NULL,NULL,1),(4079,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','162','4070','Acreedores por arrendamiento financiero a largo plazo partes vinculadas',NULL,NULL,1),(4080,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1623','4079','Acreedores por arrendamiento financiero a largo plazo empresas del grupo',NULL,NULL,1),(4081,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1624','4080','Acreedores por arrendamiento financiero a largo plazo empresas asociadas',NULL,NULL,1),(4082,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1625','4080','Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas',NULL,NULL,1),(4083,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','163','4070','Otras deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4084,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1633','4083','Otras deudas a largo plazo empresas del grupo',NULL,NULL,1),(4085,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1634','4083','Otras deudas a largo plazo empresas asociadas',NULL,NULL,1),(4086,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1635','4083','Otras deudas a largo plazo otras partes vinculadas',NULL,NULL,1),(4087,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','17','4001','Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos',NULL,NULL,1),(4088,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','170','4087','Deudas a largo plazo con entidades de crédito',NULL,NULL,1),(4089,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','171','4087','Deudas a largo plazo',NULL,NULL,1),(4090,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','172','4087','Deudas a largo plazo transformables en suvbenciones donaciones y legados',NULL,NULL,1),(4091,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','173','4087','Proveedores de inmovilizado a largo plazo',NULL,NULL,1),(4092,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','174','4087','Acreedores por arrendamiento financiero a largo plazo',NULL,NULL,1),(4093,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','175','4087','Efectos a pagar a largo plazo',NULL,NULL,1),(4094,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','176','4087','Pasivos por derivados financieros a largo plazo',NULL,NULL,1),(4095,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','177','4087','Obligaciones y bonos',NULL,NULL,1),(4096,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','179','4087','Deudas representadas en otros valores negociables',NULL,NULL,1),(4097,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','18','4001','Pasivos por fianzas garantias y otros conceptos a largo plazo',NULL,NULL,1),(4098,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','180','4097','Fianzas recibidas a largo plazo',NULL,NULL,1),(4099,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','181','4097','Anticipos recibidos por ventas o prestaciones de servicios a largo plazo',NULL,NULL,1),(4100,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','185','4097','Depositos recibidos a largo plazo',NULL,NULL,1),(4101,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','19','4001','Situaciones transitorias de financiación',NULL,NULL,1),(4102,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','190','4101','Acciones o participaciones emitidas',NULL,NULL,1),(4103,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','192','4101','Suscriptores de acciones',NULL,NULL,1),(4104,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','194','4101','Capital emitido pendiente de inscripción',NULL,NULL,1),(4105,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','195','4101','Acciones o participaciones emitidas consideradas como pasivos financieros',NULL,NULL,1),(4106,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','197','4101','Suscriptores de acciones consideradas como pasivos financieros',NULL,NULL,1),(4107,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','199','4101','Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción',NULL,NULL,1),(4108,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','20','4002','Inmovilizaciones intangibles',NULL,NULL,1),(4109,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','200','4108','Investigación',NULL,NULL,1),(4110,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','201','4108','Desarrollo',NULL,NULL,1),(4111,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','202','4108','Concesiones administrativas',NULL,NULL,1),(4112,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','203','4108','Propiedad industrial',NULL,NULL,1),(4113,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','205','4108','Derechos de transpaso',NULL,NULL,1),(4114,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','206','4108','Aplicaciones informáticas',NULL,NULL,1),(4115,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','209','4108','Anticipos para inmovilizaciones intangibles',NULL,NULL,1),(4116,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','21','4002','Inmovilizaciones materiales',NULL,NULL,1),(4117,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','210','4116','Terrenos y bienes naturales',NULL,NULL,1),(4118,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','211','4116','Construcciones',NULL,NULL,1),(4119,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','212','4116','Instalaciones técnicas',NULL,NULL,1),(4120,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','213','4116','Maquinaria',NULL,NULL,1),(4121,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','214','4116','Utillaje',NULL,NULL,1),(4122,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','215','4116','Otras instalaciones',NULL,NULL,1),(4123,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','216','4116','Mobiliario',NULL,NULL,1),(4124,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','217','4116','Equipos para procesos de información',NULL,NULL,1),(4125,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','218','4116','Elementos de transporte',NULL,NULL,1),(4126,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','219','4116','Otro inmovilizado material',NULL,NULL,1),(4127,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','22','4002','Inversiones inmobiliarias',NULL,NULL,1),(4128,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','220','4127','Inversiones en terreons y bienes naturales',NULL,NULL,1),(4129,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','221','4127','Inversiones en construcciones',NULL,NULL,1),(4130,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','23','4002','Inmovilizaciones materiales en curso',NULL,NULL,1),(4131,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','230','4130','Adaptación de terrenos y bienes naturales',NULL,NULL,1),(4132,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','231','4130','Construcciones en curso',NULL,NULL,1),(4133,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','232','4130','Instalaciones técnicas en montaje',NULL,NULL,1),(4134,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','233','4130','Maquinaria en montaje',NULL,NULL,1),(4135,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','237','4130','Equipos para procesos de información en montaje',NULL,NULL,1),(4136,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','239','4130','Anticipos para inmovilizaciones materiales',NULL,NULL,1),(4137,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','24','4002','Inversiones financieras a largo plazo en partes vinculadas',NULL,NULL,1),(4138,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','240','4137','Participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4139,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2403','4138','Participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4140,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2404','4138','Participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4141,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2405','4138','Participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4142,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','241','4137','Valores representativos de deuda a largo plazo de partes vinculadas',NULL,NULL,1),(4143,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2413','4142','Valores representativos de deuda a largo plazo de empresas del grupo',NULL,NULL,1),(4144,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2414','4142','Valores representativos de deuda a largo plazo de empresas asociadas',NULL,NULL,1),(4145,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2415','4142','Valores representativos de deuda a largo plazo de otras partes vinculadas',NULL,NULL,1),(4146,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','242','4137','Créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4147,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2423','4146','Créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4148,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2424','4146','Créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4149,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2425','4146','Créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4150,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','249','4137','Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4151,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2493','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4152,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2494','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4153,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2495','4150','Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4154,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','25','4002','Otras inversiones financieras a largo plazo',NULL,NULL,1),(4155,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','250','4154','Inversiones financieras a largo plazo en instrumentos de patrimonio',NULL,NULL,1),(4156,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','251','4154','Valores representativos de deuda a largo plazo',NULL,NULL,1),(4157,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','252','4154','Créditos a largo plazo',NULL,NULL,1),(4158,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','253','4154','Créditos a largo plazo por enajenación de inmovilizado',NULL,NULL,1),(4159,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','254','4154','Créditos a largo plazo al personal',NULL,NULL,1),(4160,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','255','4154','Activos por derivados financieros a largo plazo',NULL,NULL,1),(4161,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','258','4154','Imposiciones a largo plazo',NULL,NULL,1),(4162,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','259','4154','Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo',NULL,NULL,1),(4163,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','26','4002','Fianzas y depósitos constituidos a largo plazo',NULL,NULL,1),(4164,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','260','4163','Fianzas constituidas a largo plazo',NULL,NULL,1),(4165,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','261','4163','Depósitos constituidos a largo plazo',NULL,NULL,1),(4166,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','28','4002','Amortización acumulada del inmovilizado',NULL,NULL,1),(4167,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','280','4166','Amortización acumulado del inmovilizado intangible',NULL,NULL,1),(4168,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2800','4167','Amortización acumulada de investigación',NULL,NULL,1),(4169,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2801','4167','Amortización acumulada de desarrollo',NULL,NULL,1),(4170,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2802','4167','Amortización acumulada de concesiones administrativas',NULL,NULL,1),(4171,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2803','4167','Amortización acumulada de propiedad industrial',NULL,NULL,1),(4172,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2805','4167','Amortización acumulada de derechos de transpaso',NULL,NULL,1),(4173,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2806','4167','Amortización acumulada de aplicaciones informáticas',NULL,NULL,1),(4174,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','281','4166','Amortización acumulado del inmovilizado material',NULL,NULL,1),(4175,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2811','4174','Amortización acumulada de construcciones',NULL,NULL,1),(4176,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2812','4174','Amortización acumulada de instalaciones técnicas',NULL,NULL,1),(4177,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2813','4174','Amortización acumulada de maquinaria',NULL,NULL,1),(4178,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2814','4174','Amortización acumulada de utillaje',NULL,NULL,1),(4179,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2815','4174','Amortización acumulada de otras instalaciones',NULL,NULL,1),(4180,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2816','4174','Amortización acumulada de mobiliario',NULL,NULL,1),(4181,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2817','4174','Amortización acumulada de equipos para proceso de información',NULL,NULL,1),(4182,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2818','4174','Amortización acumulada de elementos de transporte',NULL,NULL,1),(4183,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2819','4175','Amortización acumulada de otro inmovilizado material',NULL,NULL,1),(4184,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','282','4166','Amortización acumulada de las inversiones inmobiliarias',NULL,NULL,1),(4185,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','29','4002','Deterioro de valor de activos no corrientes',NULL,NULL,1),(4186,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','290','4185','Deterioro de valor del inmovilizado intangible',NULL,NULL,1),(4187,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2900','4186','Deterioro de valor de investigación',NULL,NULL,1),(4188,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2901','4186','Deterioro de valor de desarrollo',NULL,NULL,1),(4189,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2902','4186','Deterioro de valor de concesiones administrativas',NULL,NULL,1),(4190,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2903','4186','Deterioro de valor de propiedad industrial',NULL,NULL,1),(4191,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2905','4186','Deterioro de valor de derechos de transpaso',NULL,NULL,1),(4192,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2906','4186','Deterioro de valor de aplicaciones informáticas',NULL,NULL,1),(4193,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','291','4185','Deterioro de valor del inmovilizado material',NULL,NULL,1),(4194,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2910','4193','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4195,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2911','4193','Deterioro de valor de construcciones',NULL,NULL,1),(4196,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2912','4193','Deterioro de valor de instalaciones técnicas',NULL,NULL,1),(4197,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2913','4193','Deterioro de valor de maquinaria',NULL,NULL,1),(4198,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2914','4193','Deterioro de valor de utillajes',NULL,NULL,1),(4199,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2915','4194','Deterioro de valor de otras instalaciones',NULL,NULL,1),(4200,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2916','4194','Deterioro de valor de mobiliario',NULL,NULL,1),(4201,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2917','4194','Deterioro de valor de equipos para proceso de información',NULL,NULL,1),(4202,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2918','4194','Deterioro de valor de elementos de transporte',NULL,NULL,1),(4203,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2919','4194','Deterioro de valor de otro inmovilizado material',NULL,NULL,1),(4204,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','292','4185','Deterioro de valor de las inversiones inmobiliarias',NULL,NULL,1),(4205,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2920','4204','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4206,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2921','4204','Deterioro de valor de construcciones',NULL,NULL,1),(4207,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','293','4185','Deterioro de valor de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4208,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2933','4207','Deterioro de valor de participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4209,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2934','4207','Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4210,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2935','4207','Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4211,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','294','4185','Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas',NULL,NULL,1),(4212,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2943','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo',NULL,NULL,1),(4213,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2944','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas',NULL,NULL,1),(4214,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2945','4211','Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas',NULL,NULL,1),(4215,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','295','4185','Deterioro de valor de créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4216,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2953','4215','Deterioro de valor de créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4217,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2954','4215','Deterioro de valor de créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4218,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2955','4215','Deterioro de valor de créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4219,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','296','4185','Deterioro de valor de participaciones en el patrimonio netoa largo plazo',NULL,NULL,1),(4220,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','297','4185','Deterioro de valor de valores representativos de deuda a largo plazo',NULL,NULL,1),(4221,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','298','4185','Deterioro de valor de créditos a largo plazo',NULL,NULL,1),(4222,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','30','4003','Comerciales',NULL,NULL,1),(4223,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','300','4222','Mercaderías A',NULL,NULL,1),(4224,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','301','4222','Mercaderías B',NULL,NULL,1),(4225,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','31','4003','Materias primas',NULL,NULL,1),(4226,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','310','4225','Materias primas A',NULL,NULL,1),(4227,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','311','4225','Materias primas B',NULL,NULL,1),(4228,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','32','4003','Otros aprovisionamientos',NULL,NULL,1),(4229,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','320','4228','Elementos y conjuntos incorporables',NULL,NULL,1),(4230,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','321','4228','Combustibles',NULL,NULL,1),(4231,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','322','4228','Repuestos',NULL,NULL,1),(4232,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','325','4228','Materiales diversos',NULL,NULL,1),(4233,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','326','4228','Embalajes',NULL,NULL,1),(4234,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','327','4228','Envases',NULL,NULL,1),(4235,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','328','4229','Material de oficina',NULL,NULL,1),(4236,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','33','4003','Productos en curso',NULL,NULL,1),(4237,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','330','4236','Productos en curos A',NULL,NULL,1),(4238,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','331','4236','Productos en curso B',NULL,NULL,1),(4239,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','34','4003','Productos semiterminados',NULL,NULL,1),(4240,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','340','4239','Productos semiterminados A',NULL,NULL,1),(4241,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','341','4239','Productos semiterminados B',NULL,NULL,1),(4242,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','35','4003','Productos terminados',NULL,NULL,1),(4243,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','350','4242','Productos terminados A',NULL,NULL,1),(4244,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','351','4242','Productos terminados B',NULL,NULL,1),(4245,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','36','4003','Subproductos, residuos y materiales recuperados',NULL,NULL,1),(4246,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','360','4245','Subproductos A',NULL,NULL,1),(4247,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','361','4245','Subproductos B',NULL,NULL,1),(4248,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','365','4245','Residuos A',NULL,NULL,1),(4249,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','366','4245','Residuos B',NULL,NULL,1),(4250,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','368','4245','Materiales recuperados A',NULL,NULL,1),(4251,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','369','4245','Materiales recuperados B',NULL,NULL,1),(4252,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','39','4003','Deterioro de valor de las existencias',NULL,NULL,1),(4253,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','390','4252','Deterioro de valor de las mercaderías',NULL,NULL,1),(4254,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','391','4252','Deterioro de valor de las materias primas',NULL,NULL,1),(4255,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','392','4252','Deterioro de valor de otros aprovisionamientos',NULL,NULL,1),(4256,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','393','4252','Deterioro de valor de los productos en curso',NULL,NULL,1),(4257,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','394','4252','Deterioro de valor de los productos semiterminados',NULL,NULL,1),(4258,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','395','4252','Deterioro de valor de los productos terminados',NULL,NULL,1),(4259,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','396','4252','Deterioro de valor de los subproductos, residuos y materiales recuperados',NULL,NULL,1),(4260,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','40','4004','Proveedores',NULL,NULL,1),(4261,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','400','4260','Proveedores',NULL,NULL,1),(4262,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4000','4261','Proveedores euros',NULL,NULL,1),(4263,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4004','4261','Proveedores moneda extranjera',NULL,NULL,1),(4264,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4009','4261','Proveedores facturas pendientes de recibir o formalizar',NULL,NULL,1),(4265,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','401','4260','Proveedores efectos comerciales a pagar',NULL,NULL,1),(4266,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','403','4260','Proveedores empresas del grupo',NULL,NULL,1),(4267,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4030','4266','Proveedores empresas del grupo euros',NULL,NULL,1),(4268,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4031','4266','Efectos comerciales a pagar empresas del grupo',NULL,NULL,1),(4269,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4034','4266','Proveedores empresas del grupo moneda extranjera',NULL,NULL,1),(4270,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4036','4266','Envases y embalajes a devolver a proveedores empresas del grupo',NULL,NULL,1),(4271,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4039','4266','Proveedores empresas del grupo facturas pendientes de recibir o de formalizar',NULL,NULL,1),(4272,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','404','4260','Proveedores empresas asociadas',NULL,NULL,1),(4273,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','405','4260','Proveedores otras partes vinculadas',NULL,NULL,1),(4274,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','406','4260','Envases y embalajes a devolver a proveedores',NULL,NULL,1),(4275,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','407','4260','Anticipos a proveedores',NULL,NULL,1),(4276,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','41','4004','Acreedores varios',NULL,NULL,1),(4277,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','410','4276','Acreedores por prestaciones de servicios',NULL,NULL,1),(4278,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4100','4277','Acreedores por prestaciones de servicios euros',NULL,NULL,1),(4279,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4104','4277','Acreedores por prestaciones de servicios moneda extranjera',NULL,NULL,1),(4280,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4109','4277','Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar',NULL,NULL,1),(4281,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','411','4276','Acreedores efectos comerciales a pagar',NULL,NULL,1),(4282,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','419','4276','Acreedores por operaciones en común',NULL,NULL,1),(4283,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','43','4004','Clientes',NULL,NULL,1),(4284,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','430','4283','Clientes',NULL,NULL,1),(4285,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4300','4284','Clientes euros',NULL,NULL,1),(4286,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4304','4284','Clientes moneda extranjera',NULL,NULL,1),(4287,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4309','4284','Clientes facturas pendientes de formalizar',NULL,NULL,1),(4288,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','431','4283','Clientes efectos comerciales a cobrar',NULL,NULL,1),(4289,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4310','4288','Efectos comerciales en cartera',NULL,NULL,1),(4290,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4311','4288','Efectos comerciales descontados',NULL,NULL,1),(4291,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4312','4288','Efectos comerciales en gestión de cobro',NULL,NULL,1),(4292,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4315','4288','Efectos comerciales impagados',NULL,NULL,1),(4293,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','432','4283','Clientes operaciones de factoring',NULL,NULL,1),(4294,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','433','4283','Clientes empresas del grupo',NULL,NULL,1),(4295,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4330','4294','Clientes empresas del grupo euros',NULL,NULL,1),(4296,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4331','4294','Efectos comerciales a cobrar empresas del grupo',NULL,NULL,1),(4297,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4332','4294','Clientes empresas del grupo operaciones de factoring',NULL,NULL,1),(4298,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4334','4294','Clientes empresas del grupo moneda extranjera',NULL,NULL,1),(4299,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4336','4294','Clientes empresas del grupo dudoso cobro',NULL,NULL,1),(4300,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4337','4294','Envases y embalajes a devolver a clientes empresas del grupo',NULL,NULL,1),(4301,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4339','4294','Clientes empresas del grupo facturas pendientes de formalizar',NULL,NULL,1),(4302,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','434','4283','Clientes empresas asociadas',NULL,NULL,1),(4303,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','435','4283','Clientes otras partes vinculadas',NULL,NULL,1),(4304,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','436','4283','Clientes de dudoso cobro',NULL,NULL,1),(4305,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','437','4283','Envases y embalajes a devolver por clientes',NULL,NULL,1),(4306,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','438','4283','Anticipos de clientes',NULL,NULL,1),(4307,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','44','4004','Deudores varios',NULL,NULL,1),(4308,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','440','4307','Deudores',NULL,NULL,1),(4309,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4400','4308','Deudores euros',NULL,NULL,1),(4310,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4404','4308','Deudores moneda extranjera',NULL,NULL,1),(4311,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4409','4308','Deudores facturas pendientes de formalizar',NULL,NULL,1),(4312,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','441','4307','Deudores efectos comerciales a cobrar',NULL,NULL,1),(4313,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4410','4312','Deudores efectos comerciales en cartera',NULL,NULL,1),(4314,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4411','4312','Deudores efectos comerciales descontados',NULL,NULL,1),(4315,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4412','4312','Deudores efectos comerciales en gestión de cobro',NULL,NULL,1),(4316,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4415','4312','Deudores efectos comerciales impagados',NULL,NULL,1),(4317,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','446','4307','Deudores de dusoso cobro',NULL,NULL,1),(4318,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','449','4307','Deudores por operaciones en común',NULL,NULL,1),(4319,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','46','4004','Personal',NULL,NULL,1),(4320,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','460','4319','Anticipos de renumeraciones',NULL,NULL,1),(4321,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','465','4319','Renumeraciones pendientes de pago',NULL,NULL,1),(4322,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','47','4004','Administraciones Públicas',NULL,NULL,1),(4323,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','470','4322','Hacienda Pública deudora por diversos conceptos',NULL,NULL,1),(4324,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4700','4323','Hacienda Pública deudora por IVA',NULL,NULL,1),(4325,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4708','4323','Hacienda Pública deudora por subvenciones concedidas',NULL,NULL,1),(4326,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4709','4323','Hacienda Pública deudora por devolución de impuestos',NULL,NULL,1),(4327,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','471','4322','Organismos de la Seguridad Social deudores',NULL,NULL,1),(4328,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','472','4322','Hacienda Pública IVA soportado',NULL,NULL,1),(4329,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','473','4322','Hacienda Pública retenciones y pagos a cuenta',NULL,NULL,1),(4330,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','474','4322','Activos por impuesto diferido',NULL,NULL,1),(4331,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4740','4330','Activos por diferencias temporarias deducibles',NULL,NULL,1),(4332,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4742','4330','Derechos por deducciones y bonificaciones pendientes de aplicar',NULL,NULL,1),(4333,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4745','4330','Crédito por pérdidasa compensar del ejercicio',NULL,NULL,1),(4334,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','475','4322','Hacienda Pública acreedora por conceptos fiscales',NULL,NULL,1),(4335,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4750','4334','Hacienda Pública acreedora por IVA',NULL,NULL,1),(4336,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4751','4334','Hacienda Pública acreedora por retenciones practicadas',NULL,NULL,1),(4337,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4752','4334','Hacienda Pública acreedora por impuesto sobre sociedades',NULL,NULL,1),(4338,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4758','4334','Hacienda Pública acreedora por subvenciones a integrar',NULL,NULL,1),(4339,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','476','4322','Organismos de la Seguridad Social acreedores',NULL,NULL,1),(4340,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','477','4322','Hacienda Pública IVA repercutido',NULL,NULL,1),(4341,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','479','4322','Pasivos por diferencias temporarias imponibles',NULL,NULL,1),(4342,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','48','4004','Ajustes por periodificación',NULL,NULL,1),(4343,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','480','4342','Gastos anticipados',NULL,NULL,1),(4344,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','485','4342','Ingresos anticipados',NULL,NULL,1),(4345,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','49','4004','Deterioro de valor de créditos comerciales y provisiones a corto plazo',NULL,NULL,1),(4346,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','490','4345','Deterioro de valor de créditos por operaciones comerciales',NULL,NULL,1),(4347,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','493','4345','Deterioro de valor de créditos por operaciones comerciales con partes vinculadas',NULL,NULL,1),(4348,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4933','4347','Deterioro de valor de créditos por operaciones comerciales con empresas del grupo',NULL,NULL,1),(4349,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4934','4347','Deterioro de valor de créditos por operaciones comerciales con empresas asociadas',NULL,NULL,1),(4350,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4935','4347','Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas',NULL,NULL,1),(4351,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','499','4345','Provisiones por operaciones comerciales',NULL,NULL,1),(4352,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4994','4351','Provisión para contratos anerosos',NULL,NULL,1),(4353,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4999','4351','Provisión para otras operaciones comerciales',NULL,NULL,1),(4354,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','50','4005','Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo',NULL,NULL,1),(4355,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','500','4354','Obligaciones y bonos a corto plazo',NULL,NULL,1),(4356,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','502','4354','Acciones o participaciones a corto plazo consideradas como pasivos financieros',NULL,NULL,1),(4357,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','505','4354','Deudas representadas en otros valores negociables a corto plazo',NULL,NULL,1),(4358,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','506','4354','Intereses a corto plazo de emprésitos y otras emisiones analógicas',NULL,NULL,1),(4359,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','507','4354','Dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4360,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','509','4354','Valores negociables amortizados',NULL,NULL,1),(4361,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5090','4360','Obligaciones y bonos amortizados',NULL,NULL,1),(4362,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5095','4360','Otros valores negociables amortizados',NULL,NULL,1),(4363,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','51','4005','Deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4364,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','510','4363','Deudas a corto plazo con entidades de crédito vinculadas',NULL,NULL,1),(4365,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5103','4364','Deudas a corto plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4366,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5104','4364','Deudas a corto plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4367,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5105','4364','Deudas a corto plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4368,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','511','4363','Proveedores de inmovilizado a corto plazo partes vinculadas',NULL,NULL,1),(4369,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5113','4368','Proveedores de inmovilizado a corto plazo empresas del grupo',NULL,NULL,1),(4370,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5114','4368','Proveedores de inmovilizado a corto plazo empresas asociadas',NULL,NULL,1),(4371,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5115','4368','Proveedores de inmovilizado a corto plazo otras partes vinculadas',NULL,NULL,1),(4372,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','512','4363','Acreedores por arrendamiento financiero a corto plazo partes vinculadas',NULL,NULL,1),(4373,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5123','4372','Acreedores por arrendamiento financiero a corto plazo empresas del grupo',NULL,NULL,1),(4374,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5124','4372','Acreedores por arrendamiento financiero a corto plazo empresas asociadas',NULL,NULL,1),(4375,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5125','4372','Acreedores por arrendamiento financiero a corto plazo otras partes vinculadas',NULL,NULL,1),(4376,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','513','4363','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4377,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5133','4376','Otras deudas a corto plazo con empresas del grupo',NULL,NULL,1),(4378,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5134','4376','Otras deudas a corto plazo con empresas asociadas',NULL,NULL,1),(4379,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5135','4376','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4380,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','514','4363','Intereses a corto plazo con partes vinculadas',NULL,NULL,1),(4381,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5143','4380','Intereses a corto plazo empresas del grupo',NULL,NULL,1),(4382,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5144','4380','Intereses a corto plazo empresas asociadas',NULL,NULL,1),(4383,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5145','4380','Intereses deudas a corto plazo partes vinculadas',NULL,NULL,1),(4384,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','52','4005','Deudas a corto plazo por préstamos recibidos y otros conceptos',NULL,NULL,1),(4385,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','520','4384','Deudas a corto plazo con entidades de crédito',NULL,NULL,1),(4386,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5200','4385','Préstamos a corto plazo de entidades de crédito',NULL,NULL,1),(4387,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5201','4385','Deudas a corto plazo por crédito dispuesto',NULL,NULL,1),(4388,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5208','4385','Deudas por efectos descontados',NULL,NULL,1),(4389,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5209','4385','Deudas por operaciones de factoring',NULL,NULL,1),(4390,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','521','4384','Deudas a corto plazo',NULL,NULL,1),(4391,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','522','4384','Deudas a corto plazo transformables en subvenciones donaciones y legados',NULL,NULL,1),(4392,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','523','4384','Proveedores de inmovilizado a corto plazo',NULL,NULL,1),(4393,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','526','4384','Dividendo activo a pagar',NULL,NULL,1),(4394,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','527','4384','Intereses a corto plazo de deudas con entidades de crédito',NULL,NULL,1),(4395,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','528','4384','Intereses a corto plazo de deudas',NULL,NULL,1),(4396,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','529','4384','Provisiones a corto plazo',NULL,NULL,1),(4397,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5291','4396','Provisión a corto plazo para impuestos',NULL,NULL,1),(4398,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5292','4396','Provisión a corto plazo para otras responsabilidades',NULL,NULL,1),(4399,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5293','4396','Provisión a corto plazo por desmantelamiento retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4400,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5295','4396','Provisión a corto plazo para actuaciones medioambientales',NULL,NULL,1),(4401,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','53','4005','Inversiones financieras a corto plazo en partes vinculadas',NULL,NULL,1),(4402,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','530','4401','Participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4403,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5303','4402','Participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4404,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5304','4402','Participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4405,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5305','4402','Participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4406,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','531','4401','Valores representativos de deuda a corto plazo de partes vinculadas',NULL,NULL,1),(4407,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5313','4406','Valores representativos de deuda a corto plazo de empresas del grupo',NULL,NULL,1),(4408,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5314','4406','Valores representativos de deuda a corto plazo de empresas asociadas',NULL,NULL,1),(4409,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5315','4406','Valores representativos de deuda a corto plazo de otras partes vinculadas',NULL,NULL,1),(4410,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','532','4401','Créditos a corto plazo a partes vinculadas',NULL,NULL,1),(4411,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5323','4410','Créditos a corto plazo a empresas del grupo',NULL,NULL,1),(4412,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5324','4410','Créditos a corto plazo a empresas asociadas',NULL,NULL,1),(4413,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5325','4410','Créditos a corto plazo a otras partes vinculadas',NULL,NULL,1),(4414,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','533','4401','Intereses a corto plazo de valores representativos de deuda de partes vinculadas',NULL,NULL,1),(4415,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5333','4414','Intereses a corto plazo de valores representativos de deuda en empresas del grupo',NULL,NULL,1),(4416,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5334','4414','Intereses a corto plazo de valores representativos de deuda en empresas asociadas',NULL,NULL,1),(4417,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5335','4414','Intereses a corto plazo de valores representativos de deuda en otras partes vinculadas',NULL,NULL,1),(4418,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','534','4401','Intereses a corto plazo de créditos a partes vinculadas',NULL,NULL,1),(4419,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5343','4418','Intereses a corto plazo de créditos a empresas del grupo',NULL,NULL,1),(4420,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5344','4418','Intereses a corto plazo de créditos a empresas asociadas',NULL,NULL,1),(4421,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5345','4418','Intereses a corto plazo de créditos a otras partes vinculadas',NULL,NULL,1),(4422,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','535','4401','Dividendo a cobrar de inversiones financieras en partes vinculadas',NULL,NULL,1),(4423,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5353','4422','Dividendo a cobrar de empresas del grupo',NULL,NULL,1),(4424,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5354','4422','Dividendo a cobrar de empresas asociadas',NULL,NULL,1),(4425,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5355','4422','Dividendo a cobrar de otras partes vinculadas',NULL,NULL,1),(4426,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','539','4401','Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4427,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5393','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4428,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5394','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4429,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5395','4426','Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4430,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','54','4005','Otras inversiones financieras a corto plazo',NULL,NULL,1),(4431,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','540','4430','Inversiones financieras a corto plazo en instrumentos de patrimonio',NULL,NULL,1),(4432,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','541','4430','Valores representativos de deuda a corto plazo',NULL,NULL,1),(4433,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','542','4430','Créditos a corto plazo',NULL,NULL,1),(4434,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','543','4430','Créditos a corto plazo por enejenación de inmovilizado',NULL,NULL,1),(4435,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','544','4430','Créditos a corto plazo al personal',NULL,NULL,1),(4436,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','545','4430','Dividendo a cobrar',NULL,NULL,1),(4437,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','546','4430','Intereses a corto plazo de valores reprsentativos de deuda',NULL,NULL,1),(4438,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','547','4430','Intereses a corto plazo de créditos',NULL,NULL,1),(4439,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','548','4430','Imposiciones a corto plazo',NULL,NULL,1),(4440,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','549','4430','Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo',NULL,NULL,1),(4441,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','55','4005','Otras cuentas no bancarias',NULL,NULL,1),(4442,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','550','4441','Titular de la explotación',NULL,NULL,1),(4443,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','551','4441','Cuenta corriente con socios y administradores',NULL,NULL,1),(4444,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','552','4441','Cuenta corriente otras personas y entidades vinculadas',NULL,NULL,1),(4445,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5523','4444','Cuenta corriente con empresas del grupo',NULL,NULL,1),(4446,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5524','4444','Cuenta corriente con empresas asociadas',NULL,NULL,1),(4447,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5525','4444','Cuenta corriente con otras partes vinculadas',NULL,NULL,1),(4448,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','554','4441','Cuenta corriente con uniones temporales de empresas y comunidades de bienes',NULL,NULL,1),(4449,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','555','4441','Partidas pendientes de aplicación',NULL,NULL,1),(4450,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','556','4441','Desembolsos exigidos sobre participaciones en el patrimonio neto',NULL,NULL,1),(4451,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5563','4450','Desembolsos exigidos sobre participaciones empresas del grupo',NULL,NULL,1),(4452,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5564','4450','Desembolsos exigidos sobre participaciones empresas asociadas',NULL,NULL,1),(4453,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5565','4450','Desembolsos exigidos sobre participaciones otras partes vinculadas',NULL,NULL,1),(4454,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5566','4450','Desembolsos exigidos sobre participaciones otras empresas',NULL,NULL,1),(4455,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','557','4441','Dividendo activo a cuenta',NULL,NULL,1),(4456,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','558','4441','Socios por desembolsos exigidos',NULL,NULL,1),(4457,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5580','4456','Socios por desembolsos exigidos sobre acciones o participaciones ordinarias',NULL,NULL,1),(4458,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5585','4456','Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4459,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','559','4441','Derivados financieros a corto plazo',NULL,NULL,1),(4460,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5590','4459','Activos por derivados financieros a corto plazo',NULL,NULL,1),(4461,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5595','4459','Pasivos por derivados financieros a corto plazo',NULL,NULL,1),(4462,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','56','4005','Finanzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación',NULL,NULL,1),(4463,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','560','4462','Finanzas recibidas a corto plazo',NULL,NULL,1),(4464,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','561','4462','Depósitos recibidos a corto plazo',NULL,NULL,1),(4465,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','565','4462','Finanzas constituidas a corto plazo',NULL,NULL,1),(4466,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','566','4462','Depósitos constituidos a corto plazo',NULL,NULL,1),(4467,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','567','4462','Intereses pagados por anticipado',NULL,NULL,1),(4468,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','568','4462','Intereses cobrados a corto plazo',NULL,NULL,1),(4469,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','57','4005','Tesorería',NULL,NULL,1),(4470,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','CAJA','570','4469','Caja euros',NULL,NULL,1),(4471,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','571','4469','Caja moneda extranjera',NULL,NULL,1),(4472,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','BANCOS','572','4469','Bancos e instituciones de crédito cc vista euros',NULL,NULL,1),(4473,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','573','4469','Bancos e instituciones de crédito cc vista moneda extranjera',NULL,NULL,1),(4474,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','574','4469','Bancos e instituciones de crédito cuentas de ahorro euros',NULL,NULL,1),(4475,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','575','4469','Bancos e instituciones de crédito cuentas de ahorro moneda extranjera',NULL,NULL,1),(4476,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','576','4469','Inversiones a corto plazo de gran liquidez',NULL,NULL,1),(4477,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','59','4005','Deterioro del valor de las inversiones financieras a corto plazo',NULL,NULL,1),(4478,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','593','4477','Deterioro del valor de participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4479,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5933','4478','Deterioro del valor de participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4480,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5934','4478','Deterioro del valor de participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4481,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5935','4478','Deterioro del valor de participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4482,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','594','4477','Deterioro del valor de valores representativos de deuda a corto plazo en partes vinculadas',NULL,NULL,1),(4483,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5943','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas del grupo',NULL,NULL,1),(4484,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5944','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas asociadas',NULL,NULL,1),(4485,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5945','4482','Deterioro del valor de valores representativos de deuda a corto plazo en otras partes vinculadas',NULL,NULL,1),(4486,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','595','4477','Deterioro del valor de créditos a corto plazo en partes vinculadas',NULL,NULL,1),(4487,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5953','4486','Deterioro del valor de créditos a corto plazo en empresas del grupo',NULL,NULL,1),(4488,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5954','4486','Deterioro del valor de créditos a corto plazo en empresas asociadas',NULL,NULL,1),(4489,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5955','4486','Deterioro del valor de créditos a corto plazo en otras partes vinculadas',NULL,NULL,1),(4490,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','596','4477','Deterioro del valor de participaciones a corto plazo',NULL,NULL,1),(4491,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','597','4477','Deterioro del valor de valores representativos de deuda a corto plazo',NULL,NULL,1),(4492,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','598','4477','Deterioro de valor de créditos a corto plazo',NULL,NULL,1),(4493,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','60','4006','Compras',NULL,NULL,1),(4494,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','600','4493','Compras de mercaderías',NULL,NULL,1),(4495,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','601','4493','Compras de materias primas',NULL,NULL,1),(4496,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','602','4493','Compras de otros aprovisionamientos',NULL,NULL,1),(4497,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','606','4493','Descuentos sobre compras por pronto pago',NULL,NULL,1),(4498,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6060','4497','Descuentos sobre compras por pronto pago de mercaderías',NULL,NULL,1),(4499,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6061','4497','Descuentos sobre compras por pronto pago de materias primas',NULL,NULL,1),(4500,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6062','4497','Descuentos sobre compras por pronto pago de otros aprovisionamientos',NULL,NULL,1),(4501,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','607','4493','Trabajos realizados por otras empresas',NULL,NULL,1),(4502,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','608','4493','Devoluciones de compras y operaciones similares',NULL,NULL,1),(4503,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6080','4502','Devoluciones de compras de mercaderías',NULL,NULL,1),(4504,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6081','4502','Devoluciones de compras de materias primas',NULL,NULL,1),(4505,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6082','4502','Devoluciones de compras de otros aprovisionamientos',NULL,NULL,1),(4506,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','609','4493','Rappels por compras',NULL,NULL,1),(4507,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6090','4506','Rappels por compras de mercaderías',NULL,NULL,1),(4508,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6091','4506','Rappels por compras de materias primas',NULL,NULL,1),(4509,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6092','4506','Rappels por compras de otros aprovisionamientos',NULL,NULL,1),(4510,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','61','4006','Variación de existencias',NULL,NULL,1),(4511,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','610','4510','Variación de existencias de mercaderías',NULL,NULL,1),(4512,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','611','4510','Variación de existencias de materias primas',NULL,NULL,1),(4513,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','612','4510','Variación de existencias de otros aprovisionamientos',NULL,NULL,1),(4514,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','62','4006','Servicios exteriores',NULL,NULL,1),(4515,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','620','4514','Gastos en investigación y desarrollo del ejercicio',NULL,NULL,1),(4516,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','621','4514','Arrendamientos y cánones',NULL,NULL,1),(4517,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','622','4514','Reparaciones y conservación',NULL,NULL,1),(4518,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','623','4514','Servicios profesionales independientes',NULL,NULL,1),(4519,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','624','4514','Transportes',NULL,NULL,1),(4520,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','625','4514','Primas de seguros',NULL,NULL,1),(4521,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','626','4514','Servicios bancarios y similares',NULL,NULL,1),(4522,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','627','4514','Publicidad, propaganda y relaciones públicas',NULL,NULL,1),(4523,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','628','4514','Suministros',NULL,NULL,1),(4524,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','629','4514','Otros servicios',NULL,NULL,1),(4525,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','63','4006','Tributos',NULL,NULL,1),(4526,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','630','4525','Impuesto sobre benecifios',NULL,NULL,1),(4527,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6300','4526','Impuesto corriente',NULL,NULL,1),(4528,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6301','4526','Impuesto diferido',NULL,NULL,1),(4529,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','631','4525','Otros tributos',NULL,NULL,1),(4530,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','633','4525','Ajustes negativos en la imposición sobre beneficios',NULL,NULL,1),(4531,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','634','4525','Ajustes negativos en la imposición indirecta',NULL,NULL,1),(4532,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6341','4531','Ajustes negativos en IVA de activo corriente',NULL,NULL,1),(4533,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6342','4531','Ajustes negativos en IVA de inversiones',NULL,NULL,1),(4534,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','636','4525','Devolución de impuestos',NULL,NULL,1),(4535,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','638','4525','Ajustes positivos en la imposición sobre beneficios',NULL,NULL,1),(4536,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','639','4525','Ajustes positivos en la imposición directa',NULL,NULL,1),(4537,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6391','4536','Ajustes positivos en IVA de activo corriente',NULL,NULL,1),(4538,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6392','4536','Ajustes positivos en IVA de inversiones',NULL,NULL,1),(4539,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','64','4006','Gastos de personal',NULL,NULL,1),(4540,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','640','4539','Sueldos y salarios',NULL,NULL,1),(4541,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','641','4539','Indemnizaciones',NULL,NULL,1),(4542,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','642','4539','Seguridad social a cargo de la empresa',NULL,NULL,1),(4543,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','649','4539','Otros gastos sociales',NULL,NULL,1),(4544,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','65','4006','Otros gastos de gestión',NULL,NULL,1),(4545,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','650','4544','Pérdidas de créditos comerciales incobrables',NULL,NULL,1),(4546,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','651','4544','Resultados de operaciones en común',NULL,NULL,1),(4547,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6510','4546','Beneficio transferido gestor',NULL,NULL,1),(4548,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6511','4546','Pérdida soportada participe o asociado no gestor',NULL,NULL,1),(4549,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','659','4544','Otras pérdidas en gestión corriente',NULL,NULL,1),(4550,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','66','4006','Gastos financieros',NULL,NULL,1),(4551,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','660','4550','Gastos financieros por actualización de provisiones',NULL,NULL,1),(4552,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','661','4550','Intereses de obligaciones y bonos',NULL,NULL,1),(4553,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6610','4452','Intereses de obligaciones y bonos a largo plazo empresas del grupo',NULL,NULL,1),(4554,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6611','4452','Intereses de obligaciones y bonos a largo plazo empresas asociadas',NULL,NULL,1),(4555,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6612','4452','Intereses de obligaciones y bonos a largo plazo otras partes vinculadas',NULL,NULL,1),(4556,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6613','4452','Intereses de obligaciones y bonos a largo plazo otras empresas',NULL,NULL,1),(4557,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6615','4452','Intereses de obligaciones y bonos a corto plazo empresas del grupo',NULL,NULL,1),(4558,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6616','4452','Intereses de obligaciones y bonos a corto plazo empresas asociadas',NULL,NULL,1),(4559,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6617','4452','Intereses de obligaciones y bonos a corto plazo otras partes vinculadas',NULL,NULL,1),(4560,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6618','4452','Intereses de obligaciones y bonos a corto plazo otras empresas',NULL,NULL,1),(4561,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','662','4550','Intereses de deudas',NULL,NULL,1),(4562,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6620','4561','Intereses de deudas empresas del grupo',NULL,NULL,1),(4563,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6621','4561','Intereses de deudas empresas asociadas',NULL,NULL,1),(4564,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6622','4561','Intereses de deudas otras partes vinculadas',NULL,NULL,1),(4565,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6623','4561','Intereses de deudas con entidades de crédito',NULL,NULL,1),(4566,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6624','4561','Intereses de deudas otras empresas',NULL,NULL,1),(4567,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','663','4550','Pérdidas por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4568,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','664','4550','Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4569,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6640','4568','Dividendos de pasivos empresas del grupo',NULL,NULL,1),(4570,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6641','4568','Dividendos de pasivos empresas asociadas',NULL,NULL,1),(4571,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6642','4568','Dividendos de pasivos otras partes vinculadas',NULL,NULL,1),(4572,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6643','4568','Dividendos de pasivos otras empresas',NULL,NULL,1),(4573,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','665','4550','Intereses por descuento de efectos y operaciones de factoring',NULL,NULL,1),(4574,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6650','4573','Intereses por descuento de efectos en entidades de crédito del grupo',NULL,NULL,1),(4575,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6651','4573','Intereses por descuento de efectos en entidades de crédito asociadas',NULL,NULL,1),(4576,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6652','4573','Intereses por descuento de efectos en entidades de crédito vinculadas',NULL,NULL,1),(4577,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6653','4573','Intereses por descuento de efectos en otras entidades de crédito',NULL,NULL,1),(4578,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6654','4573','Intereses por operaciones de factoring con entidades de crédito del grupo',NULL,NULL,1),(4579,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6655','4573','Intereses por operaciones de factoring con entidades de crédito asociadas',NULL,NULL,1),(4580,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6656','4573','Intereses por operaciones de factoring con otras entidades de crédito vinculadas',NULL,NULL,1),(4581,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6657','4573','Intereses por operaciones de factoring con otras entidades de crédito',NULL,NULL,1),(4582,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','666','4550','Pérdidas en participaciones y valores representativos de deuda',NULL,NULL,1),(4583,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6660','4582','Pérdidas en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4584,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6661','4582','Pérdidas en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4585,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6662','4582','Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4586,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6663','4582','Pérdidas en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4587,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6665','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4588,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6666','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4589,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6667','4582','Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4590,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6668','4582','Pérdidas en valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4591,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','667','4550','Pérdidas de créditos no comerciales',NULL,NULL,1),(4592,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6670','4591','Pérdidas de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4593,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6671','4591','Pérdidas de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4594,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6672','4591','Pérdidas de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4595,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6673','4591','Pérdidas de créditos a largo plazo otras empresas',NULL,NULL,1),(4596,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6675','4591','Pérdidas de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4597,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6676','4591','Pérdidas de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4598,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6677','4591','Pérdidas de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4599,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6678','4591','Pérdidas de créditos a corto plazo otras empresas',NULL,NULL,1),(4600,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','668','4550','Diferencias negativas de cambio',NULL,NULL,1),(4601,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','669','4550','Otros gastos financieros',NULL,NULL,1),(4602,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','67','4006','Pérdidas procedentes de activos no corrientes y gastos excepcionales',NULL,NULL,1),(4603,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','670','4602','Pérdidas procedentes del inmovilizado intangible',NULL,NULL,1),(4604,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','671','4602','Pérdidas procedentes del inmovilizado material',NULL,NULL,1),(4605,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','672','4602','Pérdidas procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4607,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','673','4602','Pérdidas procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4608,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6733','4607','Pérdidas procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4609,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6734','4607','Pérdidas procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4610,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6735','4607','Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4611,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','675','4602','Pérdidas por operaciones con obligaciones propias',NULL,NULL,1),(4612,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','678','4602','Gastos excepcionales',NULL,NULL,1),(4613,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','68','4006','Dotaciones para amortizaciones',NULL,NULL,1),(4614,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','680','4613','Amortización del inmovilizado intangible',NULL,NULL,1),(4615,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','681','4613','Amortización del inmovilizado material',NULL,NULL,1),(4616,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','682','4613','Amortización de las inversiones inmobiliarias',NULL,NULL,1),(4617,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','69','4006','Pérdidas por deterioro y otras dotaciones',NULL,NULL,1),(4618,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','690','4617','Pérdidas por deterioro del inmovilizado intangible',NULL,NULL,1),(4619,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','691','4617','Pérdidas por deterioro del inmovilizado material',NULL,NULL,1),(4620,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','692','4617','Pérdidas por deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4621,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','693','4617','Pérdidas por deterioro de existencias',NULL,NULL,1),(4622,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6930','4621','Pérdidas por deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4623,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6931','4621','Pérdidas por deterioro de mercaderías',NULL,NULL,1),(4624,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6932','4621','Pérdidas por deterioro de materias primas',NULL,NULL,1),(4625,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6933','4621','Pérdidas por deterioro de otros aprovisionamientos',NULL,NULL,1),(4626,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','694','4617','Pérdidas por deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4627,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','695','4617','Dotación a la provisión por operaciones comerciales',NULL,NULL,1),(4628,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6954','4627','Dotación a la provisión por contratos onerosos',NULL,NULL,1),(4629,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6959','4628','Dotación a la provisión para otras operaciones comerciales',NULL,NULL,1),(4630,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','696','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4631,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6960','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4632,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6961','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4633,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6962','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4634,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6963','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4635,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6965','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4636,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6966','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4637,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6967','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4638,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6968','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4639,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','697','4617','Pérdidas por deterioro de créditos a largo plazo',NULL,NULL,1),(4640,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6970','4639','Pérdidas por deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4641,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6971','4639','Pérdidas por deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4642,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6972','4639','Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4643,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6973','4639','Pérdidas por deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4644,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','698','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4645,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6980','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4646,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6981','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4647,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6985','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4648,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6986','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4649,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6988','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas',NULL,NULL,1),(4650,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','699','4617','Pérdidas por deterioro de crédito a corto plazo',NULL,NULL,1),(4651,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6990','4650','Pérdidas por deterioro de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4652,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6991','4650','Pérdidas por deterioro de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4653,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6992','4650','Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas',NULL,NULL,1),(4654,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6993','4650','Pérdidas por deterioro de crédito a corto plazo otras empresas',NULL,NULL,1),(4655,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','70','4007','Ventas',NULL,NULL,1),(4656,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','700','4655','Ventas de mercaderías',NULL,NULL,1),(4657,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','701','4655','Ventas de productos terminados',NULL,NULL,1),(4658,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','702','4655','Ventas de productos semiterminados',NULL,NULL,1),(4659,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','703','4655','Ventas de subproductos y residuos',NULL,NULL,1),(4660,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','704','4655','Ventas de envases y embalajes',NULL,NULL,1),(4661,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','705','4655','Prestaciones de servicios',NULL,NULL,1),(4662,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','706','4655','Descuentos sobre ventas por pronto pago',NULL,NULL,1),(4663,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7060','4662','Descuentos sobre ventas por pronto pago de mercaderías',NULL,NULL,1),(4664,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7061','4662','Descuentos sobre ventas por pronto pago de productos terminados',NULL,NULL,1),(4665,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7062','4662','Descuentos sobre ventas por pronto pago de productos semiterminados',NULL,NULL,1),(4666,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7063','4662','Descuentos sobre ventas por pronto pago de subproductos y residuos',NULL,NULL,1),(4667,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','708','4655','Devoluciones de ventas y operacioes similares',NULL,NULL,1),(4668,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7080','4667','Devoluciones de ventas de mercaderías',NULL,NULL,1),(4669,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7081','4667','Devoluciones de ventas de productos terminados',NULL,NULL,1),(4670,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7082','4667','Devoluciones de ventas de productos semiterminados',NULL,NULL,1),(4671,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7083','4667','Devoluciones de ventas de subproductos y residuos',NULL,NULL,1),(4672,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7084','4667','Devoluciones de ventas de envases y embalajes',NULL,NULL,1),(4673,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','71','4007','Variación de existencias',NULL,NULL,1),(4674,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','710','4673','Variación de existencias de productos en curso',NULL,NULL,1),(4675,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','711','4673','Variación de existencias de productos semiterminados',NULL,NULL,1),(4676,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','712','4673','Variación de existencias de productos terminados',NULL,NULL,1),(4677,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','713','4673','Variación de existencias de subproductos, residuos y materiales recuperados',NULL,NULL,1),(4678,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','73','4007','Trabajos realizados para la empresa',NULL,NULL,1),(4679,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','730','4678','Trabajos realizados para el inmovilizado intangible',NULL,NULL,1),(4680,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','731','4678','Trabajos realizados para el inmovilizado tangible',NULL,NULL,1),(4681,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','732','4678','Trabajos realizados en inversiones inmobiliarias',NULL,NULL,1),(4682,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','733','4678','Trabajos realizados para el inmovilizado material en curso',NULL,NULL,1),(4683,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','74','4007','Subvenciones, donaciones y legados',NULL,NULL,1),(4684,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','740','4683','Subvenciones, donaciones y legados a la explotación',NULL,NULL,1),(4685,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','746','4683','Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio',NULL,NULL,1),(4686,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','747','4683','Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio',NULL,NULL,1),(4687,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','75','4007','Otros ingresos de gestión',NULL,NULL,1),(4688,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','751','4687','Resultados de operaciones en común',NULL,NULL,1),(4689,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7510','4688','Pérdida transferida gestor',NULL,NULL,1),(4690,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7511','4688','Beneficio atribuido participe o asociado no gestor',NULL,NULL,1),(4691,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','752','4687','Ingreso por arrendamiento',NULL,NULL,1),(4692,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','753','4687','Ingresos de propiedad industrial cedida en explotación',NULL,NULL,1),(4693,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','754','4687','Ingresos por comisiones',NULL,NULL,1),(4694,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','755','4687','Ingresos por servicios al personal',NULL,NULL,1),(4695,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','759','4687','Ingresos por servicios diversos',NULL,NULL,1),(4696,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76','4007','Ingresos financieros',NULL,NULL,1),(4697,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','760','4696','Ingresos de participaciones en instrumentos de patrimonio',NULL,NULL,1),(4698,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7600','4697','Ingresos de participaciones en instrumentos de patrimonio empresas del grupo',NULL,NULL,1),(4699,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7601','4697','Ingresos de participaciones en instrumentos de patrimonio empresas asociadas',NULL,NULL,1),(4700,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7602','4697','Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas',NULL,NULL,1),(4701,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7603','4697','Ingresos de participaciones en instrumentos de patrimonio otras empresas',NULL,NULL,1),(4702,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','761','4696','Ingresos de valores representativos de deuda',NULL,NULL,1),(4703,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7610','4702','Ingresos de valores representativos de deuda empresas del grupo',NULL,NULL,1),(4704,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7611','4702','Ingresos de valores representativos de deuda empresas asociadas',NULL,NULL,1),(4705,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7612','4702','Ingresos de valores representativos de deuda otras partes asociadas',NULL,NULL,1),(4706,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7613','4702','Ingresos de valores representativos de deuda otras empresas',NULL,NULL,1),(4707,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','762','4696','Ingresos de créditos',NULL,NULL,1),(4708,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7620','4707','Ingresos de créditos a largo plazo',NULL,NULL,1),(4709,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76200','4708','Ingresos de crédito a largo plazo empresas del grupo',NULL,NULL,1),(4710,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76201','4708','Ingresos de crédito a largo plazo empresas asociadas',NULL,NULL,1),(4711,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76202','4708','Ingresos de crédito a largo plazo otras partes asociadas',NULL,NULL,1),(4712,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76203','4708','Ingresos de crédito a largo plazo otras empresas',NULL,NULL,1),(4713,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7621','4707','Ingresos de créditos a corto plazo',NULL,NULL,1),(4714,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76210','4713','Ingresos de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4715,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76211','4713','Ingresos de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4716,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76212','4713','Ingresos de crédito a corto plazo otras partes asociadas',NULL,NULL,1),(4717,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76213','4713','Ingresos de crédito a corto plazo otras empresas',NULL,NULL,1),(4718,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','763','4696','Beneficios por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4719,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','766','4696','Beneficios en participaciones y valores representativos de deuda',NULL,NULL,1),(4720,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7660','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4721,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7661','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4722,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7662','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas',NULL,NULL,1),(4723,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7663','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4724,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7665','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4725,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7666','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4726,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7667','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas',NULL,NULL,1),(4727,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7668','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4728,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','768','4696','Diferencias positivas de cambio',NULL,NULL,1),(4729,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','769','4696','Otros ingresos financieros',NULL,NULL,1),(4730,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','77','4007','Beneficios procedentes de activos no corrientes e ingresos excepcionales',NULL,NULL,1),(4731,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','770','4730','Beneficios procedentes del inmovilizado intangible',NULL,NULL,1),(4732,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','771','4730','Beneficios procedentes del inmovilizado material',NULL,NULL,1),(4733,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','772','4730','Beneficios procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4734,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','773','4730','Beneficios procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4735,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7733','4734','Beneficios procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4736,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7734','4734','Beneficios procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4737,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7735','4734','Beneficios procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4738,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','775','4730','Beneficios por operaciones con obligaciones propias',NULL,NULL,1),(4739,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','778','4730','Ingresos excepcionales',NULL,NULL,1),(4741,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79','4007','Excesos y aplicaciones de provisiones y pérdidas por deterioro',NULL,NULL,1),(4742,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','790','4741','Revisión del deterioro del inmovilizado intangible',NULL,NULL,1),(4743,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','791','4741','Revisión del deterioro del inmovilizado material',NULL,NULL,1),(4744,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','792','4741','Revisión del deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4745,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','793','4741','Revisión del deterioro de las existencias',NULL,NULL,1),(4746,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7930','4745','Revisión del deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4747,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7931','4745','Revisión del deterioro de mercaderías',NULL,NULL,1),(4748,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7932','4745','Revisión del deterioro de materias primas',NULL,NULL,1),(4749,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7933','4745','Revisión del deterioro de otros aprovisionamientos',NULL,NULL,1),(4750,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','794','4741','Revisión del deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4751,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','795','4741','Exceso de provisiones',NULL,NULL,1),(4752,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7951','4751','Exceso de provisión para impuestos',NULL,NULL,1),(4753,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7952','4751','Exceso de provisión para otras responsabilidades',NULL,NULL,1),(4755,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7954','4751','Exceso de provisión para operaciones comerciales',NULL,NULL,1),(4756,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79544','4755','Exceso de provisión por contratos onerosos',NULL,NULL,1),(4757,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79549','4755','Exceso de provisión para otras operaciones comerciales',NULL,NULL,1),(4758,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7955','4751','Exceso de provisión para actuaciones medioambienteales',NULL,NULL,1),(4759,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','796','4741','Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4760,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7960','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4761,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7961','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4762,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7962','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4763,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7963','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4764,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7965','4759','Revisión del deterioro de valores representativos a largo plazo empresas del grupo',NULL,NULL,1),(4765,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7966','4759','Revisión del deterioro de valores representativos a largo plazo empresas asociadas',NULL,NULL,1),(4766,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7967','4759','Revisión del deterioro de valores representativos a largo otras partes vinculadas',NULL,NULL,1),(4767,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7968','4759','Revisión del deterioro de valores representativos a largo plazo otras empresas',NULL,NULL,1),(4768,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','797','4741','Revisión del deterioro de créditos a largo plazo',NULL,NULL,1),(4769,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7970','4768','Revisión del deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4770,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7971','4768','Revisión del deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4771,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7972','4768','Revisión del deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4772,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7973','4768','Revisión del deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4773,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','798','4741','Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4774,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7980','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4775,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7981','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4776,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7985','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4777,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7986','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4778,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7987','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4779,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7988','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4780,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','799','4741','Revisión del deterioro de créditos a corto plazo',NULL,NULL,1),(4781,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7990','4780','Revisión del deterioro de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4782,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7991','4780','Revisión del deterioro de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4783,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7992','4780','Revisión del deterioro de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4784,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7993','4780','Revisión del deterioro de créditos a corto plazo otras empresas',NULL,NULL,1);
+INSERT INTO `llx_accountingaccount` VALUES (1,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','CAPITAL','101','1401','Capital',NULL,NULL,1),(2,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','105','1401','Ecarts de réévaluation',NULL,NULL,1),(3,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1061','1401','Réserve légale',NULL,NULL,1),(4,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1063','1401','Réserves statutaires ou contractuelles',NULL,NULL,1),(5,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1064','1401','Réserves réglementées',NULL,NULL,1),(6,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1068','1401','Autres réserves',NULL,NULL,1),(7,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','108','1401','Compte de l\'exploitant',NULL,NULL,1),(8,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','12','1401','Résultat de l\'exercice',NULL,NULL,1),(9,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','145','1401','Amortissements dérogatoires',NULL,NULL,1),(10,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','146','1401','Provision spéciale de réévaluation',NULL,NULL,1),(11,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','147','1401','Plus-values réinvesties',NULL,NULL,1),(12,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','148','1401','Autres provisions réglementées',NULL,NULL,1),(13,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','15','1401','Provisions pour risques et charges',NULL,NULL,1),(14,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','16','1401','Emprunts et dettes assimilees',NULL,NULL,1),(15,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','20','1402','Immobilisations incorporelles',NULL,NULL,1),(16,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','201','15','Frais d\'établissement',NULL,NULL,1),(17,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','206','15','Droit au bail',NULL,NULL,1),(18,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','207','15','Fonds commercial',NULL,NULL,1),(19,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','208','15','Autres immobilisations incorporelles',NULL,NULL,1),(20,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','21','1402','Immobilisations corporelles',NULL,NULL,1),(21,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','23','1402','Immobilisations en cours',NULL,NULL,1),(22,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','27','1402','Autres immobilisations financieres',NULL,NULL,1),(23,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','280','1402','Amortissements des immobilisations incorporelles',NULL,NULL,1),(24,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','281','1402','Amortissements des immobilisations corporelles',NULL,NULL,1),(25,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','290','1402','Provisions pour dépréciation des immobilisations incorporelles',NULL,NULL,1),(26,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','291','1402','Provisions pour dépréciation des immobilisations corporelles',NULL,NULL,1),(27,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','297','1402','Provisions pour dépréciation des autres immobilisations financières',NULL,NULL,1),(28,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','31','1403','Matieres premières',NULL,NULL,1),(29,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','32','1403','Autres approvisionnements',NULL,NULL,1),(30,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','33','1403','En-cours de production de biens',NULL,NULL,1),(31,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','34','1403','En-cours de production de services',NULL,NULL,1),(32,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','35','1403','Stocks de produits',NULL,NULL,1),(33,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','37','1403','Stocks de marchandises',NULL,NULL,1),(34,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','391','1403','Provisions pour dépréciation des matières premières',NULL,NULL,1),(35,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','392','1403','Provisions pour dépréciation des autres approvisionnements',NULL,NULL,1),(36,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','393','1403','Provisions pour dépréciation des en-cours de production de biens',NULL,NULL,1),(37,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','394','1403','Provisions pour dépréciation des en-cours de production de services',NULL,NULL,1),(38,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','395','1403','Provisions pour dépréciation des stocks de produits',NULL,NULL,1),(39,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','397','1403','Provisions pour dépréciation des stocks de marchandises',NULL,NULL,1),(40,1,NULL,NOW(),'PCG99-ABREGE','TIERS','SUPPLIER','400','1404','Fournisseurs et Comptes rattachés',NULL,NULL,1),(41,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','409','1404','Fournisseurs débiteurs',NULL,NULL,1),(42,1,NULL,NOW(),'PCG99-ABREGE','TIERS','CUSTOMER','410','1404','Clients et Comptes rattachés',NULL,NULL,1),(43,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','419','1404','Clients créditeurs',NULL,NULL,1),(44,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','421','1404','Personnel',NULL,NULL,1),(45,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','428','1404','Personnel',NULL,NULL,1),(46,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','43','1404','Sécurité sociale et autres organismes sociaux',NULL,NULL,1),(47,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','444','1404','Etat - impôts sur bénéfice',NULL,NULL,1),(48,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','445','1404','Etat - Taxes sur chiffre affaires',NULL,NULL,1),(49,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','447','1404','Autres impôts, taxes et versements assimilés',NULL,NULL,1),(50,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','45','1404','Groupe et associes',NULL,NULL,1),(51,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','455','50','Associés',NULL,NULL,1),(52,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','46','1404','Débiteurs divers et créditeurs divers',NULL,NULL,1),(53,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','47','1404','Comptes transitoires ou d\'attente',NULL,NULL,1),(54,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','481','1404','Charges à répartir sur plusieurs exercices',NULL,NULL,1),(55,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','486','1404','Charges constatées d\'avance',NULL,NULL,1),(56,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','487','1404','Produits constatés d\'avance',NULL,NULL,1),(57,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','491','1404','Provisions pour dépréciation des comptes de clients',NULL,NULL,1),(58,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','496','1404','Provisions pour dépréciation des comptes de débiteurs divers',NULL,NULL,1),(59,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','50','1405','Valeurs mobilières de placement',NULL,NULL,1),(60,1,NULL,NOW(),'PCG99-ABREGE','FINAN','BANK','51','1405','Banques, établissements financiers et assimilés',NULL,NULL,1),(61,1,NULL,NOW(),'PCG99-ABREGE','FINAN','CASH','53','1405','Caisse',NULL,NULL,1),(62,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','54','1405','Régies d\'avance et accréditifs',NULL,NULL,1),(63,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','58','1405','Virements internes',NULL,NULL,1),(64,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','590','1405','Provisions pour dépréciation des valeurs mobilières de placement',NULL,NULL,1),(65,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','PRODUCT','60','1406','Achats',NULL,NULL,1),(66,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','603','65','Variations des stocks',NULL,NULL,1),(67,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','SERVICE','61','1406','Services extérieurs',NULL,NULL,1),(68,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','62','1406','Autres services extérieurs',NULL,NULL,1),(69,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','63','1406','Impôts, taxes et versements assimiles',NULL,NULL,1),(70,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','641','1406','Rémunérations du personnel',NULL,NULL,1),(71,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','644','1406','Rémunération du travail de l\'exploitant',NULL,NULL,1),(72,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','SOCIAL','645','1406','Charges de sécurité sociale et de prévoyance',NULL,NULL,1),(73,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','646','1406','Cotisations sociales personnelles de l\'exploitant',NULL,NULL,1),(74,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','65','1406','Autres charges de gestion courante',NULL,NULL,1),(75,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','66','1406','Charges financières',NULL,NULL,1),(76,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','67','1406','Charges exceptionnelles',NULL,NULL,1),(77,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','681','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(78,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','686','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(79,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','687','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(80,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','691','1406','Participation des salariés aux résultats',NULL,NULL,1),(81,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','695','1406','Impôts sur les bénéfices',NULL,NULL,1),(82,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','697','1406','Imposition forfaitaire annuelle des sociétés',NULL,NULL,1),(83,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','699','1406','Produits',NULL,NULL,1),(84,1,NULL,NOW(),'PCG99-ABREGE','PROD','PRODUCT','701','1407','Ventes de produits finis',NULL,NULL,1),(85,1,NULL,NOW(),'PCG99-ABREGE','PROD','SERVICE','706','1407','Prestations de services',NULL,NULL,1),(86,1,NULL,NOW(),'PCG99-ABREGE','PROD','PRODUCT','707','1407','Ventes de marchandises',NULL,NULL,1),(87,1,NULL,NOW(),'PCG99-ABREGE','PROD','PRODUCT','708','1407','Produits des activités annexes',NULL,NULL,1),(88,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','709','1407','Rabais, remises et ristournes accordés par l\'entreprise',NULL,NULL,1),(89,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','713','1407','Variation des stocks',NULL,NULL,1),(90,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','72','1407','Production immobilisée',NULL,NULL,1),(91,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','73','1407','Produits nets partiels sur opérations à long terme',NULL,NULL,1),(92,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','74','1407','Subventions d\'exploitation',NULL,NULL,1),(93,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','75','1407','Autres produits de gestion courante',NULL,NULL,1),(94,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','753','93','Jetons de présence et rémunérations d\'administrateurs, gérants,...',NULL,NULL,1),(95,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','754','93','Ristournes perçues des coopératives',NULL,NULL,1),(96,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','755','93','Quotes-parts de résultat sur opérations faites en commun',NULL,NULL,1),(97,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','76','1407','Produits financiers',NULL,NULL,1),(98,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','77','1407','Produits exceptionnels',NULL,NULL,1),(99,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','781','1407','Reprises sur amortissements et provisions',NULL,NULL,1),(100,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','786','1407','Reprises sur provisions pour risques',NULL,NULL,1),(101,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','787','1407','Reprises sur provisions',NULL,NULL,1),(102,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','79','1407','Transferts de charges',NULL,NULL,1),(103,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','10','1501','Capital  et réserves',NULL,NULL,1),(104,1,NULL,NOW(),'PCG99-BASE','CAPIT','CAPITAL','101','103','Capital',NULL,NULL,1),(105,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','104','103','Primes liées au capital social',NULL,NULL,1),(106,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','105','103','Ecarts de réévaluation',NULL,NULL,1),(107,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','106','103','Réserves',NULL,NULL,1),(108,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','107','103','Ecart d\'equivalence',NULL,NULL,1),(109,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','108','103','Compte de l\'exploitant',NULL,NULL,1),(110,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','109','103','Actionnaires : capital souscrit - non appelé',NULL,NULL,1),(111,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','11','1501','Report à nouveau (solde créditeur ou débiteur)',NULL,NULL,1),(112,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','110','111','Report à nouveau (solde créditeur)',NULL,NULL,1),(113,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','119','111','Report à nouveau (solde débiteur)',NULL,NULL,1),(114,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','12','1501','Résultat de l\'exercice (bénéfice ou perte)',NULL,NULL,1),(115,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','120','114','Résultat de l\'exercice (bénéfice)',NULL,NULL,1),(116,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','129','114','Résultat de l\'exercice (perte)',NULL,NULL,1),(117,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','13','1501','Subventions d\'investissement',NULL,NULL,1),(118,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','131','117','Subventions d\'équipement',NULL,NULL,1),(119,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','138','117','Autres subventions d\'investissement',NULL,NULL,1),(120,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','139','117','Subventions d\'investissement inscrites au compte de résultat',NULL,NULL,1),(121,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','14','1501','Provisions réglementées',NULL,NULL,1),(122,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','142','121','Provisions réglementées relatives aux immobilisations',NULL,NULL,1),(123,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','143','121','Provisions réglementées relatives aux stocks',NULL,NULL,1),(124,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','144','121','Provisions réglementées relatives aux autres éléments de l\'actif',NULL,NULL,1),(125,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','145','121','Amortissements dérogatoires',NULL,NULL,1),(126,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','146','121','Provision spéciale de réévaluation',NULL,NULL,1),(127,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','147','121','Plus-values réinvesties',NULL,NULL,1),(128,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','148','121','Autres provisions réglementées',NULL,NULL,1),(129,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','15','1501','Provisions pour risques et charges',NULL,NULL,1),(130,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','151','129','Provisions pour risques',NULL,NULL,1),(131,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','153','129','Provisions pour pensions et obligations similaires',NULL,NULL,1),(132,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','154','129','Provisions pour restructurations',NULL,NULL,1),(133,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','155','129','Provisions pour impôts',NULL,NULL,1),(134,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','156','129','Provisions pour renouvellement des immobilisations (entreprises concessionnaires)',NULL,NULL,1),(135,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','157','129','Provisions pour charges à répartir sur plusieurs exercices',NULL,NULL,1),(136,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','158','129','Autres provisions pour charges',NULL,NULL,1),(137,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','16','1501','Emprunts et dettes assimilees',NULL,NULL,1),(138,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','161','137','Emprunts obligataires convertibles',NULL,NULL,1),(139,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','163','137','Autres emprunts obligataires',NULL,NULL,1),(140,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','164','137','Emprunts auprès des établissements de crédit',NULL,NULL,1),(141,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','165','137','Dépôts et cautionnements reçus',NULL,NULL,1),(142,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','166','137','Participation des salariés aux résultats',NULL,NULL,1),(143,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','167','137','Emprunts et dettes assortis de conditions particulières',NULL,NULL,1),(144,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','168','137','Autres emprunts et dettes assimilées',NULL,NULL,1),(145,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','169','137','Primes de remboursement des obligations',NULL,NULL,1),(146,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','17','1501','Dettes rattachées à des participations',NULL,NULL,1),(147,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','171','146','Dettes rattachées à des participations (groupe)',NULL,NULL,1),(148,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','174','146','Dettes rattachées à des participations (hors groupe)',NULL,NULL,1),(149,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','178','146','Dettes rattachées à des sociétés en participation',NULL,NULL,1),(150,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','18','1501','Comptes de liaison des établissements et sociétés en participation',NULL,NULL,1),(151,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','181','150','Comptes de liaison des établissements',NULL,NULL,1),(152,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','186','150','Biens et prestations de services échangés entre établissements (charges)',NULL,NULL,1),(153,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','187','150','Biens et prestations de services échangés entre établissements (produits)',NULL,NULL,1),(154,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','188','150','Comptes de liaison des sociétés en participation',NULL,NULL,1),(155,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','20','1502','Immobilisations incorporelles',NULL,NULL,1),(156,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','201','155','Frais d\'établissement',NULL,NULL,1),(157,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','203','155','Frais de recherche et de développement',NULL,NULL,1),(158,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','205','155','Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(159,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','206','155','Droit au bail',NULL,NULL,1),(160,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','207','155','Fonds commercial',NULL,NULL,1),(161,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','208','155','Autres immobilisations incorporelles',NULL,NULL,1),(162,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','21','1502','Immobilisations corporelles',NULL,NULL,1),(163,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','211','162','Terrains',NULL,NULL,1),(164,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','212','162','Agencements et aménagements de terrains',NULL,NULL,1),(165,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','213','162','Constructions',NULL,NULL,1),(166,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','214','162','Constructions sur sol d\'autrui',NULL,NULL,1),(167,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','215','162','Installations techniques, matériels et outillage industriels',NULL,NULL,1),(168,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','218','162','Autres immobilisations corporelles',NULL,NULL,1),(169,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','22','1502','Immobilisations mises en concession',NULL,NULL,1),(170,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','23','1502','Immobilisations en cours',NULL,NULL,1),(171,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','231','170','Immobilisations corporelles en cours',NULL,NULL,1),(172,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','232','170','Immobilisations incorporelles en cours',NULL,NULL,1),(173,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','237','170','Avances et acomptes versés sur immobilisations incorporelles',NULL,NULL,1),(174,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','238','170','Avances et acomptes versés sur commandes d\'immobilisations corporelles',NULL,NULL,1),(175,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','25','1502','Parts dans des entreprises liées et créances sur des entreprises liées',NULL,NULL,1),(176,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','26','1502','Participations et créances rattachées à des participations',NULL,NULL,1),(177,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','261','176','Titres de participation',NULL,NULL,1),(178,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','266','176','Autres formes de participation',NULL,NULL,1),(179,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','267','176','Créances rattachées à des participations',NULL,NULL,1),(180,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','268','176','Créances rattachées à des sociétés en participation',NULL,NULL,1),(181,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','269','176','Versements restant à effectuer sur titres de participation non libérés',NULL,NULL,1),(182,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','27','1502','Autres immobilisations financieres',NULL,NULL,1),(183,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','271','183','Titres immobilisés autres que les titres immobilisés de l\'activité de portefeuille (droit de propriété)',NULL,NULL,1),(184,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','272','183','Titres immobilisés (droit de créance)',NULL,NULL,1),(185,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','273','183','Titres immobilisés de l\'activité de portefeuille',NULL,NULL,1),(186,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','274','183','Prêts',NULL,NULL,1),(187,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','275','183','Dépôts et cautionnements versés',NULL,NULL,1),(188,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','276','183','Autres créances immobilisées',NULL,NULL,1),(189,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','277','183','(Actions propres ou parts propres)',NULL,NULL,1),(190,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','279','183','Versements restant à effectuer sur titres immobilisés non libérés',NULL,NULL,1),(191,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','28','1502','Amortissements des immobilisations',NULL,NULL,1),(192,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','280','191','Amortissements des immobilisations incorporelles',NULL,NULL,1),(193,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','281','191','Amortissements des immobilisations corporelles',NULL,NULL,1),(194,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','282','191','Amortissements des immobilisations mises en concession',NULL,NULL,1),(195,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','29','1502','Dépréciations des immobilisations',NULL,NULL,1),(196,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','290','195','Dépréciations des immobilisations incorporelles',NULL,NULL,1),(197,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','291','195','Dépréciations des immobilisations corporelles',NULL,NULL,1),(198,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','292','195','Dépréciations des immobilisations mises en concession',NULL,NULL,1),(199,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','293','195','Dépréciations des immobilisations en cours',NULL,NULL,1),(200,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','296','195','Provisions pour dépréciation des participations et créances rattachées à des participations',NULL,NULL,1),(201,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','297','195','Provisions pour dépréciation des autres immobilisations financières',NULL,NULL,1),(202,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','31','1503','Matières premières (et fournitures)',NULL,NULL,1),(203,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','311','202','Matières (ou groupe) A',NULL,NULL,1),(204,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','312','202','Matières (ou groupe) B',NULL,NULL,1),(205,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','317','202','Fournitures A, B, C,',NULL,NULL,1),(206,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','32','1503','Autres approvisionnements',NULL,NULL,1),(207,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','321','206','Matières consommables',NULL,NULL,1),(208,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','322','206','Fournitures consommables',NULL,NULL,1),(209,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','326','206','Emballages',NULL,NULL,1),(210,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','33','1503','En-cours de production de biens',NULL,NULL,1),(211,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','331','210','Produits en cours',NULL,NULL,1),(212,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','335','210','Travaux en cours',NULL,NULL,1),(213,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','34','1503','En-cours de production de services',NULL,NULL,1),(214,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','341','213','Etudes en cours',NULL,NULL,1),(215,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','345','213','Prestations de services en cours',NULL,NULL,1),(216,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','35','1503','Stocks de produits',NULL,NULL,1),(217,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','351','216','Produits intermédiaires',NULL,NULL,1),(218,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','355','216','Produits finis',NULL,NULL,1),(219,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','358','216','Produits résiduels (ou matières de récupération)',NULL,NULL,1),(220,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','37','1503','Stocks de marchandises',NULL,NULL,1),(221,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','371','220','Marchandises (ou groupe) A',NULL,NULL,1),(222,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','372','220','Marchandises (ou groupe) B',NULL,NULL,1),(223,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','39','1503','Provisions pour dépréciation des stocks et en-cours',NULL,NULL,1),(224,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','391','223','Provisions pour dépréciation des matières premières',NULL,NULL,1),(225,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','392','223','Provisions pour dépréciation des autres approvisionnements',NULL,NULL,1),(226,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','393','223','Provisions pour dépréciation des en-cours de production de biens',NULL,NULL,1),(227,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','394','223','Provisions pour dépréciation des en-cours de production de services',NULL,NULL,1),(228,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','395','223','Provisions pour dépréciation des stocks de produits',NULL,NULL,1),(229,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','397','223','Provisions pour dépréciation des stocks de marchandises',NULL,NULL,1),(230,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','40','1504','Fournisseurs et Comptes rattachés',NULL,NULL,1),(231,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','400','230','Fournisseurs et Comptes rattachés',NULL,NULL,1),(232,1,NULL,NOW(),'PCG99-BASE','TIERS','SUPPLIER','401','230','Fournisseurs',NULL,NULL,1),(233,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','403','230','Fournisseurs - Effets à payer',NULL,NULL,1),(234,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','404','230','Fournisseurs d\'immobilisations',NULL,NULL,1),(235,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','405','230','Fournisseurs d\'immobilisations - Effets à payer',NULL,NULL,1),(236,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','408','230','Fournisseurs - Factures non parvenues',NULL,NULL,1),(237,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','409','230','Fournisseurs débiteurs',NULL,NULL,1),(238,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','41','1504','Clients et comptes rattachés',NULL,NULL,1),(239,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','410','238','Clients et Comptes rattachés',NULL,NULL,1),(240,1,NULL,NOW(),'PCG99-BASE','TIERS','CUSTOMER','411','238','Clients',NULL,NULL,1),(241,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','413','238','Clients - Effets à recevoir',NULL,NULL,1),(242,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','416','238','Clients douteux ou litigieux',NULL,NULL,1),(243,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','418','238','Clients - Produits non encore facturés',NULL,NULL,1),(244,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','419','238','Clients créditeurs',NULL,NULL,1),(245,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','42','1504','Personnel et comptes rattachés',NULL,NULL,1),(246,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','421','245','Personnel - Rémunérations dues',NULL,NULL,1),(247,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','422','245','Comités d\'entreprises, d\'établissement, ...',NULL,NULL,1),(248,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','424','245','Participation des salariés aux résultats',NULL,NULL,1),(249,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','425','245','Personnel - Avances et acomptes',NULL,NULL,1),(250,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','426','245','Personnel - Dépôts',NULL,NULL,1),(251,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','427','245','Personnel - Oppositions',NULL,NULL,1),(252,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','428','245','Personnel - Charges à payer et produits à recevoir',NULL,NULL,1),(253,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','43','1504','Sécurité sociale et autres organismes sociaux',NULL,NULL,1),(254,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','431','253','Sécurité sociale',NULL,NULL,1),(255,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','437','253','Autres organismes sociaux',NULL,NULL,1),(256,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','438','253','Organismes sociaux - Charges à payer et produits à recevoir',NULL,NULL,1),(257,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','44','1504','État et autres collectivités publiques',NULL,NULL,1),(258,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','441','257','État - Subventions à recevoir',NULL,NULL,1),(259,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','442','257','Etat - Impôts et taxes recouvrables sur des tiers',NULL,NULL,1),(260,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','443','257','Opérations particulières avec l\'Etat, les collectivités publiques, les organismes internationaux',NULL,NULL,1),(261,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','444','257','Etat - Impôts sur les bénéfices',NULL,NULL,1),(262,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','445','257','Etat - Taxes sur le chiffre d\'affaires',NULL,NULL,1),(263,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','446','257','Obligations cautionnées',NULL,NULL,1),(264,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','447','257','Autres impôts, taxes et versements assimilés',NULL,NULL,1),(265,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','448','257','Etat - Charges à payer et produits à recevoir',NULL,NULL,1),(266,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','449','257','Quotas d\'émission à restituer à l\'Etat',NULL,NULL,1),(267,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','45','1504','Groupe et associes',NULL,NULL,1),(268,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','451','267','Groupe',NULL,NULL,1),(269,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','455','267','Associés - Comptes courants',NULL,NULL,1),(270,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','456','267','Associés - Opérations sur le capital',NULL,NULL,1),(271,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','457','267','Associés - Dividendes à payer',NULL,NULL,1),(272,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','458','267','Associés - Opérations faites en commun et en G.I.E.',NULL,NULL,1),(273,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','46','1504','Débiteurs divers et créditeurs divers',NULL,NULL,1),(274,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','462','273','Créances sur cessions d\'immobilisations',NULL,NULL,1),(275,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','464','273','Dettes sur acquisitions de valeurs mobilières de placement',NULL,NULL,1),(276,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','465','273','Créances sur cessions de valeurs mobilières de placement',NULL,NULL,1),(277,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','467','273','Autres comptes débiteurs ou créditeurs',NULL,NULL,1),(278,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','468','273','Divers - Charges à payer et produits à recevoir',NULL,NULL,1),(279,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','47','1504','Comptes transitoires ou d\'attente',NULL,NULL,1),(280,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','471','279','Comptes d\'attente',NULL,NULL,1),(281,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','476','279','Différence de conversion - Actif',NULL,NULL,1),(282,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','477','279','Différences de conversion - Passif',NULL,NULL,1),(283,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','478','279','Autres comptes transitoires',NULL,NULL,1),(284,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','48','1504','Comptes de régularisation',NULL,NULL,1),(285,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','481','284','Charges à répartir sur plusieurs exercices',NULL,NULL,1),(286,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','486','284','Charges constatées d\'avance',NULL,NULL,1),(287,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','487','284','Produits constatés d\'avance',NULL,NULL,1),(288,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','488','284','Comptes de répartition périodique des charges et des produits',NULL,NULL,1),(289,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','489','284','Quotas d\'émission alloués par l\'Etat',NULL,NULL,1),(290,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','49','1504','Provisions pour dépréciation des comptes de tiers',NULL,NULL,1),(291,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','491','290','Provisions pour dépréciation des comptes de clients',NULL,NULL,1),(292,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','495','290','Provisions pour dépréciation des comptes du groupe et des associés',NULL,NULL,1),(293,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','496','290','Provisions pour dépréciation des comptes de débiteurs divers',NULL,NULL,1),(294,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','50','1505','Valeurs mobilières de placement',NULL,NULL,1),(295,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','501','294','Parts dans des entreprises liées',NULL,NULL,1),(296,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','502','294','Actions propres',NULL,NULL,1),(297,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','503','294','Actions',NULL,NULL,1),(298,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','504','294','Autres titres conférant un droit de propriété',NULL,NULL,1),(299,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','505','294','Obligations et bons émis par la société et rachetés par elle',NULL,NULL,1),(300,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','506','294','Obligations',NULL,NULL,1),(301,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','507','294','Bons du Trésor et bons de caisse à court terme',NULL,NULL,1),(302,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','508','294','Autres valeurs mobilières de placement et autres créances assimilées',NULL,NULL,1),(303,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','509','294','Versements restant à effectuer sur valeurs mobilières de placement non libérées',NULL,NULL,1),(304,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','51','1505','Banques, établissements financiers et assimilés',NULL,NULL,1),(305,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','511','304','Valeurs à l\'encaissement',NULL,NULL,1),(306,1,NULL,NOW(),'PCG99-BASE','FINAN','BANK','512','304','Banques',NULL,NULL,1),(307,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','514','304','Chèques postaux',NULL,NULL,1),(308,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','515','304','\"Caisses\" du Trésor et des établissements publics',NULL,NULL,1),(309,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','516','304','Sociétés de bourse',NULL,NULL,1),(310,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','517','304','Autres organismes financiers',NULL,NULL,1),(311,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','518','304','Intérêts courus',NULL,NULL,1),(312,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','519','304','Concours bancaires courants',NULL,NULL,1),(313,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','52','1505','Instruments de trésorerie',NULL,NULL,1),(314,1,NULL,NOW(),'PCG99-BASE','FINAN','CASH','53','1505','Caisse',NULL,NULL,1),(315,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','531','314','Caisse siège social',NULL,NULL,1),(316,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','532','314','Caisse succursale (ou usine) A',NULL,NULL,1),(317,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','533','314','Caisse succursale (ou usine) B',NULL,NULL,1),(318,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','54','1505','Régies d\'avance et accréditifs',NULL,NULL,1),(319,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','58','1505','Virements internes',NULL,NULL,1),(320,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','59','1505','Provisions pour dépréciation des comptes financiers',NULL,NULL,1),(321,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','590','320','Provisions pour dépréciation des valeurs mobilières de placement',NULL,NULL,1),(322,1,NULL,NOW(),'PCG99-BASE','CHARGE','PRODUCT','60','1506','Achats',NULL,NULL,1),(323,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','601','322','Achats stockés - Matières premières (et fournitures)',NULL,NULL,1),(324,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','602','322','Achats stockés - Autres approvisionnements',NULL,NULL,1),(325,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','603','322','Variations des stocks (approvisionnements et marchandises)',NULL,NULL,1),(326,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','604','322','Achats stockés - Matières premières (et fournitures)',NULL,NULL,1),(327,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','605','322','Achats de matériel, équipements et travaux',NULL,NULL,1),(328,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','606','322','Achats non stockés de matière et fournitures',NULL,NULL,1),(329,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','607','322','Achats de marchandises',NULL,NULL,1),(330,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','608','322','(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)',NULL,NULL,1),(331,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','609','322','Rabais, remises et ristournes obtenus sur achats',NULL,NULL,1),(332,1,NULL,NOW(),'PCG99-BASE','CHARGE','SERVICE','61','1506','Services extérieurs',NULL,NULL,1),(333,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','611','332','Sous-traitance générale',NULL,NULL,1),(334,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','612','332','Redevances de crédit-bail',NULL,NULL,1),(335,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','613','332','Locations',NULL,NULL,1),(336,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','614','332','Charges locatives et de copropriété',NULL,NULL,1),(337,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','615','332','Entretien et réparations',NULL,NULL,1),(338,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','616','332','Primes d\'assurances',NULL,NULL,1),(339,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','617','332','Etudes et recherches',NULL,NULL,1),(340,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','618','332','Divers',NULL,NULL,1),(341,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','619','332','Rabais, remises et ristournes obtenus sur services extérieurs',NULL,NULL,1),(342,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','62','1506','Autres services extérieurs',NULL,NULL,1),(343,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','621','342','Personnel extérieur à l\'entreprise',NULL,NULL,1),(344,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','622','342','Rémunérations d\'intermédiaires et honoraires',NULL,NULL,1),(345,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','623','342','Publicité, publications, relations publiques',NULL,NULL,1),(346,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','624','342','Transports de biens et transports collectifs du personnel',NULL,NULL,1),(347,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','625','342','Déplacements, missions et réceptions',NULL,NULL,1),(348,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','626','342','Frais postaux et de télécommunications',NULL,NULL,1),(349,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','627','342','Services bancaires et assimilés',NULL,NULL,1),(350,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','628','342','Divers',NULL,NULL,1),(351,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','629','342','Rabais, remises et ristournes obtenus sur autres services extérieurs',NULL,NULL,1),(352,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','63','1506','Impôts, taxes et versements assimilés',NULL,NULL,1),(353,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','631','352','Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)',NULL,NULL,1),(354,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','633','352','Impôts, taxes et versements assimilés sur rémunérations (autres organismes)',NULL,NULL,1),(355,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','635','352','Autres impôts, taxes et versements assimilés (administrations des impôts)',NULL,NULL,1),(356,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','637','352','Autres impôts, taxes et versements assimilés (autres organismes)',NULL,NULL,1),(357,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','64','1506','Charges de personnel',NULL,NULL,1),(358,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','641','357','Rémunérations du personnel',NULL,NULL,1),(359,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','644','357','Rémunération du travail de l\'exploitant',NULL,NULL,1),(360,1,NULL,NOW(),'PCG99-BASE','CHARGE','SOCIAL','645','357','Charges de sécurité sociale et de prévoyance',NULL,NULL,1),(361,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','646','357','Cotisations sociales personnelles de l\'exploitant',NULL,NULL,1),(362,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','647','357','Autres charges sociales',NULL,NULL,1),(363,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','648','357','Autres charges de personnel',NULL,NULL,1),(364,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','65','1506','Autres charges de gestion courante',NULL,NULL,1),(365,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','651','364','Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(366,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','653','364','Jetons de présence',NULL,NULL,1),(367,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','654','364','Pertes sur créances irrécouvrables',NULL,NULL,1),(368,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','655','364','Quote-part de résultat sur opérations faites en commun',NULL,NULL,1),(369,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','658','364','Charges diverses de gestion courante',NULL,NULL,1),(370,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','66','1506','Charges financières',NULL,NULL,1),(371,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','661','370','Charges d\'intérêts',NULL,NULL,1),(372,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','664','370','Pertes sur créances liées à des participations',NULL,NULL,1),(373,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','665','370','Escomptes accordés',NULL,NULL,1),(374,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','666','370','Pertes de change',NULL,NULL,1),(375,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','667','370','Charges nettes sur cessions de valeurs mobilières de placement',NULL,NULL,1),(376,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','668','370','Autres charges financières',NULL,NULL,1),(377,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','67','1506','Charges exceptionnelles',NULL,NULL,1),(378,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','671','377','Charges exceptionnelles sur opérations de gestion',NULL,NULL,1),(379,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','672','377','(Compte à la disposition des entités pour enregistrer, en cours d\'exercice, les charges sur exercices antérieurs)',NULL,NULL,1),(380,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','675','377','Valeurs comptables des éléments d\'actif cédés',NULL,NULL,1),(381,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','678','377','Autres charges exceptionnelles',NULL,NULL,1),(382,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','68','1506','Dotations aux amortissements et aux provisions',NULL,NULL,1),(383,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','681','382','Dotations aux amortissements et aux provisions - Charges d\'exploitation',NULL,NULL,1),(384,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','686','382','Dotations aux amortissements et aux provisions - Charges financières',NULL,NULL,1),(385,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','687','382','Dotations aux amortissements et aux provisions - Charges exceptionnelles',NULL,NULL,1),(386,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','69','1506','Participation des salariés - impôts sur les bénéfices et assimiles',NULL,NULL,1),(387,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','691','386','Participation des salariés aux résultats',NULL,NULL,1),(388,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','695','386','Impôts sur les bénéfices',NULL,NULL,1),(389,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','696','386','Suppléments d\'impôt sur les sociétés liés aux distributions',NULL,NULL,1),(390,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','697','386','Imposition forfaitaire annuelle des sociétés',NULL,NULL,1),(391,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','698','386','Intégration fiscale',NULL,NULL,1),(392,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','699','386','Produits - Reports en arrière des déficits',NULL,NULL,1),(393,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','70','1507','Ventes de produits fabriqués, prestations de services, marchandises',NULL,NULL,1),(394,1,NULL,NOW(),'PCG99-BASE','PROD','PRODUCT','701','393','Ventes de produits finis',NULL,NULL,1),(395,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','702','393','Ventes de produits intermédiaires',NULL,NULL,1),(396,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','703','393','Ventes de produits résiduels',NULL,NULL,1),(397,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','704','393','Travaux',NULL,NULL,1),(398,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','705','393','Etudes',NULL,NULL,1),(399,1,NULL,NOW(),'PCG99-BASE','PROD','SERVICE','706','393','Prestations de services',NULL,NULL,1),(400,1,NULL,NOW(),'PCG99-BASE','PROD','PRODUCT','707','393','Ventes de marchandises',NULL,NULL,1),(401,1,NULL,NOW(),'PCG99-BASE','PROD','PRODUCT','708','393','Produits des activités annexes',NULL,NULL,1),(402,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','709','393','Rabais, remises et ristournes accordés par l\'entreprise',NULL,NULL,1),(403,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','71','1507','Production stockée (ou déstockage)',NULL,NULL,1),(404,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','713','403','Variation des stocks (en-cours de production, produits)',NULL,NULL,1),(405,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','72','1507','Production immobilisée',NULL,NULL,1),(406,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','721','405','Immobilisations incorporelles',NULL,NULL,1),(407,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','722','405','Immobilisations corporelles',NULL,NULL,1),(408,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','74','1507','Subventions d\'exploitation',NULL,NULL,1),(409,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','75','1507','Autres produits de gestion courante',NULL,NULL,1),(410,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','751','409','Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires',NULL,NULL,1),(411,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','752','409','Revenus des immeubles non affectés à des activités professionnelles',NULL,NULL,1),(412,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','753','409','Jetons de présence et rémunérations d\'administrateurs, gérants,...',NULL,NULL,1),(413,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','754','409','Ristournes perçues des coopératives (provenant des excédents)',NULL,NULL,1),(414,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','755','409','Quotes-parts de résultat sur opérations faites en commun',NULL,NULL,1),(415,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','758','409','Produits divers de gestion courante',NULL,NULL,1),(416,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','76','1507','Produits financiers',NULL,NULL,1),(417,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','761','416','Produits de participations',NULL,NULL,1),(418,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','762','416','Produits des autres immobilisations financières',NULL,NULL,1),(419,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','763','416','Revenus des autres créances',NULL,NULL,1),(420,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','764','416','Revenus des valeurs mobilières de placement',NULL,NULL,1),(421,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','765','416','Escomptes obtenus',NULL,NULL,1),(422,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','766','416','Gains de change',NULL,NULL,1),(423,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','767','416','Produits nets sur cessions de valeurs mobilières de placement',NULL,NULL,1),(424,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','768','416','Autres produits financiers',NULL,NULL,1),(425,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','77','1507','Produits exceptionnels',NULL,NULL,1),(426,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','771','425','Produits exceptionnels sur opérations de gestion',NULL,NULL,1),(427,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','772','425','(Compte à la disposition des entités pour enregistrer, en cours d\'exercice, les produits sur exercices antérieurs)',NULL,NULL,1),(428,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','775','425','Produits des cessions d\'éléments d\'actif',NULL,NULL,1),(429,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','777','425','Quote-part des subventions d\'investissement virée au résultat de l\'exercice',NULL,NULL,1),(430,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','778','425','Autres produits exceptionnels',NULL,NULL,1),(431,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','78','1507','Reprises sur amortissements et provisions',NULL,NULL,1),(432,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','781','431','Reprises sur amortissements et provisions (à inscrire dans les produits d\'exploitation)',NULL,NULL,1),(433,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','786','431','Reprises sur provisions pour risques (à inscrire dans les produits financiers)',NULL,NULL,1),(434,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','787','431','Reprises sur provisions (à inscrire dans les produits exceptionnels)',NULL,NULL,1),(435,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','79','1507','Transferts de charges',NULL,NULL,1),(436,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','791','435','Transferts de charges d\'exploitation ',NULL,NULL,1),(437,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','796','435','Transferts de charges financières',NULL,NULL,1),(438,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','797','435','Transferts de charges exceptionnelles',NULL,NULL,1),(439,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','10','1351','Capital',NULL,NULL,1),(440,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','100','439','Capital souscrit ou capital personnel',NULL,NULL,1),(441,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1000','440','Capital non amorti',NULL,NULL,1),(442,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1001','440','Capital amorti',NULL,NULL,1),(443,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','101','439','Capital non appelé',NULL,NULL,1),(444,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','109','439','Compte de l\'exploitant',NULL,NULL,1),(445,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1090','444','Opérations courantes',NULL,NULL,1),(446,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1091','444','Impôts personnels',NULL,NULL,1),(447,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1092','444','Rémunérations et autres avantages',NULL,NULL,1),(448,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','11','1351','Primes d\'émission',NULL,NULL,1),(449,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','12','1351','Plus-values de réévaluation',NULL,NULL,1),(450,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','120','449','Plus-values de réévaluation sur immobilisations incorporelles',NULL,NULL,1),(451,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1200','450','Plus-values de réévaluation',NULL,NULL,1),(452,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1201','450','Reprises de réductions de valeur',NULL,NULL,1),(453,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','121','449','Plus-values de réévaluation sur immobilisations corporelles',NULL,NULL,1),(454,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1210','453','Plus-values de réévaluation',NULL,NULL,1),(455,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1211','453','Reprises de réductions de valeur',NULL,NULL,1),(456,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','122','449','Plus-values de réévaluation sur immobilisations financières',NULL,NULL,1),(457,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1220','456','Plus-values de réévaluation',NULL,NULL,1),(458,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1221','456','Reprises de réductions de valeur',NULL,NULL,1),(459,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','123','449','Plus-values de réévaluation sur stocks',NULL,NULL,1),(460,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','124','449','Reprises de réductions de valeur sur placements de trésorerie',NULL,NULL,1),(461,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','13','1351','Réserve',NULL,NULL,1),(462,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','130','461','Réserve légale',NULL,NULL,1),(463,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','131','461','Réserves indisponibles',NULL,NULL,1),(464,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1310','463','Réserve pour actions propres',NULL,NULL,1),(465,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1311','463','Autres réserves indisponibles',NULL,NULL,1),(466,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','132','461','Réserves immunisées',NULL,NULL,1),(467,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','133','461','Réserves disponibles',NULL,NULL,1),(468,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1330','467','Réserve pour régularisation de dividendes',NULL,NULL,1),(469,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1331','467','Réserve pour renouvellement des immobilisations',NULL,NULL,1),(470,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1332','467','Réserve pour installations en faveur du personnel 1333 Réserves libres',NULL,NULL,1),(471,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','14','1351','Bénéfice reporté (ou perte reportée)',NULL,NULL,1),(472,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','15','1351','Subsides en capital',NULL,NULL,1),(473,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','150','472','Montants obtenus',NULL,NULL,1),(474,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','151','472','Montants transférés aux résultats',NULL,NULL,1),(475,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','16','1351','Provisions pour risques et charges',NULL,NULL,1),(476,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','160','475','Provisions pour pensions et obligations similaires',NULL,NULL,1),(477,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','161','475','Provisions pour charges fiscales',NULL,NULL,1),(478,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','162','475','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(479,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','163','475','à 169 Provisions pour autres risques et charges',NULL,NULL,1),(480,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','164','475','Provisions pour sûretés personnelles ou réelles constituées à l\'appui de dettes et d\'engagements de tiers',NULL,NULL,1),(481,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','165','475','Provisions pour engagements relatifs à l\'acquisition ou à la cession d\'immobilisations',NULL,NULL,1),(482,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','166','475','Provisions pour exécution de commandes passées ou reçues',NULL,NULL,1),(483,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','167','475','Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises',NULL,NULL,1),(484,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','168','475','Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l\'entreprise',NULL,NULL,1),(485,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','169','475','Provisions pour autres risques et charges',NULL,NULL,1),(486,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1690','485','Pour litiges en cours',NULL,NULL,1),(487,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1691','485','Pour amendes, doubles droits et pénalités',NULL,NULL,1),(488,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1692','485','Pour propre assureur',NULL,NULL,1),(489,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1693','485','Pour risques inhérents aux opérations de crédits à moyen ou long terme',NULL,NULL,1),(490,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1695','485','Provision pour charge de liquidation',NULL,NULL,1),(491,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1696','485','Provision pour départ de personnel',NULL,NULL,1),(492,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1699','485','Pour risques divers',NULL,NULL,1),(493,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17','1351','Dettes à plus d\'un an',NULL,NULL,1),(494,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','170','493','Emprunts subordonnés',NULL,NULL,1),(495,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1700','494','Convertibles',NULL,NULL,1),(496,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1701','494','Non convertibles',NULL,NULL,1),(497,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','171','493','Emprunts obligataires non subordonnés',NULL,NULL,1),(498,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1710','498','Convertibles',NULL,NULL,1),(499,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1711','498','Non convertibles',NULL,NULL,1),(500,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','172','493','Dettes de location-financement et assimilés',NULL,NULL,1),(501,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1720','500','Dettes de location-financement de biens immobiliers',NULL,NULL,1),(502,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1721','500','Dettes de location-financement de biens mobiliers',NULL,NULL,1),(503,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1722','500','Dettes sur droits réels sur immeubles',NULL,NULL,1),(504,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','173','493','Etablissements de crédit',NULL,NULL,1),(505,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1730','504','Dettes en compte',NULL,NULL,1),(506,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17300','505','Banque A',NULL,NULL,1),(507,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17301','505','Banque B',NULL,NULL,1),(508,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17302','505','Banque C',NULL,NULL,1),(509,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17303','505','Banque D',NULL,NULL,1),(510,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1731','504','Promesses',NULL,NULL,1),(511,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17310','510','Banque A',NULL,NULL,1),(512,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17311','510','Banque B',NULL,NULL,1),(513,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17312','510','Banque C',NULL,NULL,1),(514,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17313','510','Banque D',NULL,NULL,1),(515,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1732','504','Crédits d\'acceptation',NULL,NULL,1),(516,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17320','515','Banque A',NULL,NULL,1),(517,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17321','515','Banque B',NULL,NULL,1),(518,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17322','515','Banque C',NULL,NULL,1),(519,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17323','515','Banque D',NULL,NULL,1),(520,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','174','493','Autres emprunts',NULL,NULL,1),(521,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175','493','Dettes commerciales',NULL,NULL,1),(522,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1750','521','Fournisseurs : dettes en compte',NULL,NULL,1),(523,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17500','522','Entreprises apparentées',NULL,NULL,1),(524,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175000','523','Entreprises liées',NULL,NULL,1),(525,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175001','523','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(526,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17501','522','Fournisseurs ordinaires',NULL,NULL,1),(527,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175010','526','Fournisseurs belges',NULL,NULL,1),(528,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175011','526','Fournisseurs C.E.E.',NULL,NULL,1),(529,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175012','526','Fournisseurs importation',NULL,NULL,1),(530,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1751','521','Effets à payer',NULL,NULL,1),(531,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17510','530','Entreprises apparentées',NULL,NULL,1),(532,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175100','531','Entreprises liées',NULL,NULL,1),(533,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175101','531','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(534,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','17511','530','Fournisseurs ordinaires',NULL,NULL,1),(535,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175110','534','Fournisseurs belges',NULL,NULL,1),(536,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175111','534','Fournisseurs C.E.E.',NULL,NULL,1),(537,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','175112','534','Fournisseurs importation',NULL,NULL,1),(538,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','176','493','Acomptes reçus sur commandes',NULL,NULL,1),(539,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','178','493','Cautionnements reçus en numéraires',NULL,NULL,1),(540,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','179','493','Dettes diverses',NULL,NULL,1),(541,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1790','540','Entreprises liées',NULL,NULL,1),(542,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1791','540','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(543,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1792','540','Administrateurs, gérants et associés',NULL,NULL,1),(544,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1794','540','Rentes viagères capitalisées',NULL,NULL,1),(545,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1798','540','Dettes envers les coparticipants des associations momentanées et en participation',NULL,NULL,1),(546,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1799','540','Autres dettes diverses',NULL,NULL,1),(547,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','18','1351','Comptes de liaison des établissements et succursales',NULL,NULL,1),(548,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','20','1352','Frais d\'établissement',NULL,NULL,1),(549,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','200','548','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(550,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2000','549','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(551,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2009','549','Amortissements sur frais de constitution et d\'augmentation de capital',NULL,NULL,1),(552,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','201','548','Frais d\'émission d\'emprunts et primes de remboursement',NULL,NULL,1),(553,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2010','552','Agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(554,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2019','552','Amortissements sur agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(555,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','202','548','Autres frais d\'établissement',NULL,NULL,1),(556,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2020','555','Autres frais d\'établissement',NULL,NULL,1),(557,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2029','555','Amortissements sur autres frais d\'établissement',NULL,NULL,1),(558,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','203','548','Intérêts intercalaires',NULL,NULL,1),(559,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2030','558','Intérêts intercalaires',NULL,NULL,1),(560,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2039','558','Amortissements sur intérêts intercalaires',NULL,NULL,1),(561,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','204','548','Frais de restructuration',NULL,NULL,1),(562,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2040','561','Coût des frais de restructuration',NULL,NULL,1),(563,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2049','561','Amortissements sur frais de restructuration',NULL,NULL,1),(564,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','21','1352','Immobilisations incorporelles',NULL,NULL,1),(565,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','210','564','Frais de recherche et de développement',NULL,NULL,1),(566,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2100','565','Frais de recherche et de mise au point',NULL,NULL,1),(567,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2108','565','Plus-values actées sur frais de recherche et de mise au point',NULL,NULL,1),(568,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2109','565','Amortissements sur frais de recherche et de mise au point',NULL,NULL,1),(569,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','211','564','Concessions, brevets, licences, savoir-faire, marque et droits similaires',NULL,NULL,1),(570,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2110','569','Concessions, brevets, licences, marques, etc',NULL,NULL,1),(571,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2118','569','Plus-values actées sur concessions, etc',NULL,NULL,1),(572,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2119','569','Amortissements sur concessions, etc',NULL,NULL,1),(573,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','212','564','Goodwill',NULL,NULL,1),(574,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2120','573','Coût d\'acquisition',NULL,NULL,1),(575,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2128','573','Plus-values actées',NULL,NULL,1),(576,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2129','573','Amortissements sur goodwill',NULL,NULL,1),(577,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','213','564','Acomptes versés',NULL,NULL,1),(578,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22','1352','Terrains et constructions',NULL,NULL,1),(579,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','220','578','Terrains',NULL,NULL,1),(580,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2200','579','Terrains',NULL,NULL,1),(581,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2201','579','Frais d\'acquisition sur terrains',NULL,NULL,1),(582,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2208','579','Plus-values actées sur terrains',NULL,NULL,1),(583,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2209','579','Amortissements et réductions de valeur',NULL,NULL,1),(584,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22090','583','Amortissements sur frais d\'acquisition',NULL,NULL,1),(585,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22091','583','Réductions de valeur sur terrains',NULL,NULL,1),(586,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','221','578','Constructions',NULL,NULL,1),(587,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2210','586','Bâtiments industriels',NULL,NULL,1),(588,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2211','586','Bâtiments administratifs et commerciaux',NULL,NULL,1),(589,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2212','586','Autres bâtiments d\'exploitation',NULL,NULL,1),(590,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2213','586','Voies de transport et ouvrages d\'art',NULL,NULL,1),(591,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2215','586','Constructions sur sol d\'autrui',NULL,NULL,1),(592,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2216','586','Frais d\'acquisition sur constructions',NULL,NULL,1),(593,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2218','586','Plus-values actées',NULL,NULL,1),(594,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22180','593','Sur bâtiments industriels',NULL,NULL,1),(595,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22181','593','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(596,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22182','593','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(597,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22184','593','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(598,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2219','586','Amortissements sur constructions',NULL,NULL,1),(599,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22190','598','Sur bâtiments industriels',NULL,NULL,1),(600,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22191','598','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(601,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22192','598','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(602,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22194','598','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(603,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22195','598','Sur constructions sur sol d\'autrui',NULL,NULL,1),(604,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22196','598','Sur frais d\'acquisition sur constructions',NULL,NULL,1),(605,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','222','578','Terrains bâtis',NULL,NULL,1),(606,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2220','605','Valeur d\'acquisition',NULL,NULL,1),(607,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22200','606','Bâtiments industriels',NULL,NULL,1),(608,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22201','606','Bâtiments administratifs et commerciaux',NULL,NULL,1),(609,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22202','606','Autres bâtiments d\'exploitation',NULL,NULL,1),(610,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22203','606','Voies de transport et ouvrages d\'art',NULL,NULL,1),(611,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22204','606','Frais d\'acquisition des terrains à bâtir',NULL,NULL,1),(612,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2228','605','Plus-values actées',NULL,NULL,1),(613,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22280','612','Sur bâtiments industriels',NULL,NULL,1),(614,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22281','612','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(615,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22282','612','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(616,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22283','612','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(617,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2229','605','Amortissements sur terrains bâtis',NULL,NULL,1),(618,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22290','617','Sur bâtiments industriels',NULL,NULL,1),(619,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22291','617','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(620,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22292','617','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(621,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22293','617','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(622,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22294','617','Sur frais d\'acquisition des terrains bâtis',NULL,NULL,1),(623,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','223','578','Autres droits réels sur des immeubles',NULL,NULL,1),(624,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2230','623','Valeur d\'acquisition',NULL,NULL,1),(625,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2238','623','Plus-values actées',NULL,NULL,1),(626,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2239','623','Amortissements',NULL,NULL,1),(627,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','23','1352','Installations, machines et outillages',NULL,NULL,1),(628,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','230','627','Installations',NULL,NULL,1),(629,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2300','628','Installations bâtiments industriels',NULL,NULL,1),(630,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2301','628','Installations bâtiments administratifs et commerciaux',NULL,NULL,1),(631,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2302','628','Installations bâtiments d\'exploitation',NULL,NULL,1),(632,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2303','628','Installations voies de transport et ouvrages d\'art',NULL,NULL,1),(633,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2300','628','Installation d\'eau',NULL,NULL,1),(634,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2301','628','Installation d\'électricité',NULL,NULL,1),(635,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2302','628','Installation de vapeur',NULL,NULL,1),(636,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2303','628','Installation de gaz',NULL,NULL,1),(637,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2304','628','Installation de chauffage',NULL,NULL,1),(638,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2305','628','Installation de conditionnement d\'air',NULL,NULL,1),(639,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2306','628','Installation de chargement',NULL,NULL,1),(640,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','231','627','Machines',NULL,NULL,1),(641,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2310','640','Division A',NULL,NULL,1),(642,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2311','640','Division B',NULL,NULL,1),(643,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2312','640','Division C',NULL,NULL,1),(644,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','237','627','Outillage',NULL,NULL,1),(645,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2370','644','Division A',NULL,NULL,1),(646,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2371','644','Division B',NULL,NULL,1),(647,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2372','644','Division C',NULL,NULL,1),(648,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','238','627','Plus-values actées',NULL,NULL,1),(649,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2380','648','Sur installations',NULL,NULL,1),(650,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2381','648','Sur machines',NULL,NULL,1),(651,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2382','648','Sur outillage',NULL,NULL,1),(652,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','239','627','Amortissements',NULL,NULL,1),(653,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2390','652','Sur installations',NULL,NULL,1),(654,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2391','652','Sur machines',NULL,NULL,1),(655,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2392','652','Sur outillage',NULL,NULL,1),(656,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24','1352','Mobilier et matériel roulant',NULL,NULL,1),(657,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','240','656','Mobilier',NULL,NULL,1),(658,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2400','656','Mobilier',NULL,NULL,1),(659,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24000','658','Mobilier des bâtiments industriels',NULL,NULL,1),(660,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24001','658','Mobilier des bâtiments administratifs et commerciaux',NULL,NULL,1),(661,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24002','658','Mobilier des autres bâtiments d\'exploitation',NULL,NULL,1),(662,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24003','658','Mobilier oeuvres sociales',NULL,NULL,1),(663,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2401','657','Matériel de bureau et de service social',NULL,NULL,1),(664,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24010','663','Des bâtiments industriels',NULL,NULL,1),(665,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24011','663','Des bâtiments administratifs et commerciaux',NULL,NULL,1),(666,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24012','663','Des autres bâtiments d\'exploitation',NULL,NULL,1),(667,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24013','663','Des oeuvres sociales',NULL,NULL,1),(668,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2408','657','Plus-values actées',NULL,NULL,1),(669,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24080','668','Plus-values actées sur mobilier',NULL,NULL,1),(670,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24081','668','Plus-values actées sur matériel de bureau et service social',NULL,NULL,1),(671,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2409','657','Amortissements',NULL,NULL,1),(672,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24090','671','Amortissements sur mobilier',NULL,NULL,1),(673,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24091','671','Amortissements sur matériel de bureau et service social',NULL,NULL,1),(674,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','241','656','Matériel roulant',NULL,NULL,1),(675,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2410','674','Matériel automobile',NULL,NULL,1),(676,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24100','675','Voitures',NULL,NULL,1),(677,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24105','675','Camions',NULL,NULL,1),(678,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2411','674','Matériel ferroviaire',NULL,NULL,1),(679,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2412','674','Matériel fluvial',NULL,NULL,1),(680,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2413','674','Matériel naval',NULL,NULL,1),(681,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2414','674','Matériel aérien',NULL,NULL,1),(682,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2418','674','Plus-values sur matériel roulant',NULL,NULL,1),(683,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24180','682','Plus-values sur matériel automobile',NULL,NULL,1),(684,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24181','682','Idem sur matériel ferroviaire',NULL,NULL,1),(685,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24182','682','Idem sur matériel fluvial',NULL,NULL,1),(686,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24183','682','Idem sur matériel naval',NULL,NULL,1),(687,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24184','682','Idem sur matériel aérien',NULL,NULL,1),(688,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2419','674','Amortissements sur matériel roulant',NULL,NULL,1),(689,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24190','688','Amortissements sur matériel automobile',NULL,NULL,1),(690,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24191','688','Idem sur matériel ferroviaire',NULL,NULL,1),(691,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24192','688','Idem sur matériel fluvial',NULL,NULL,1),(692,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24193','688','Idem sur matériel naval',NULL,NULL,1),(693,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24194','688','Idem sur matériel aérien',NULL,NULL,1),(694,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','25','1352','Immobilisation détenues en location-financement et droits similaires',NULL,NULL,1),(695,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','250','694','Terrains et constructions',NULL,NULL,1),(696,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2500','695','Terrains',NULL,NULL,1),(697,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2501','695','Constructions',NULL,NULL,1),(698,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2508','695','Plus-values sur emphytéose,  leasing et droits similaires : terrains et constructions',NULL,NULL,1),(699,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2509','695','Amortissements et réductions de valeur sur terrains et constructions en leasing',NULL,NULL,1),(700,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','251','694','Installations,  machines et outillage',NULL,NULL,1),(701,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2510','700','Installations',NULL,NULL,1),(702,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2511','700','Machines',NULL,NULL,1),(703,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2512','700','Outillage',NULL,NULL,1),(704,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2518','700','Plus-values actées sur installations machines et outillage pris en leasing',NULL,NULL,1),(705,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2519','700','Amortissements sur installations machines et outillage pris en leasing',NULL,NULL,1),(706,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','252','694','Mobilier et matériel roulant',NULL,NULL,1),(707,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2520','706','Mobilier',NULL,NULL,1),(708,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2521','706','Matériel roulant',NULL,NULL,1),(709,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2528','706','Plus-values actées sur mobilier et matériel roulant en leasing',NULL,NULL,1),(710,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2529','706','Amortissements sur mobilier et matériel roulant en leasing',NULL,NULL,1),(711,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','26','1352','Autres immobilisations corporelles',NULL,NULL,1),(712,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','260','711','Frais d\'aménagements de locaux pris en location',NULL,NULL,1),(713,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','261','711','Maison d\'habitation',NULL,NULL,1),(714,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','262','711','Réserve immobilière',NULL,NULL,1),(715,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','263','711','Matériel d\'emballage',NULL,NULL,1),(716,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','264','711','Emballages récupérables',NULL,NULL,1),(717,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','268','711','Plus-values actées sur autres immobilisations corporelles',NULL,NULL,1),(718,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','269','711','Amortissements sur autres immobilisations corporelles',NULL,NULL,1),(719,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2690','718','Amortissements sur frais d\'aménagement des locaux pris en location',NULL,NULL,1),(720,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2691','718','Amortissements sur maison d\'habitation',NULL,NULL,1),(721,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2692','718','Amortissements sur réserve immobilière',NULL,NULL,1),(722,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2693','718','Amortissements sur matériel d\'emballage',NULL,NULL,1),(723,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2694','718','Amortissements sur emballages récupérables',NULL,NULL,1),(724,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','27','1352','Immobilisations corporelles en cours et acomptes versés',NULL,NULL,1),(725,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','270','724','Immobilisations en cours',NULL,NULL,1),(726,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2700','725','Constructions',NULL,NULL,1),(727,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2701','725','Installations machines et outillage',NULL,NULL,1),(728,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2702','725','Mobilier et matériel roulant',NULL,NULL,1),(729,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2703','725','Autres immobilisations corporelles',NULL,NULL,1),(730,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','271','724','Avances et acomptes versés sur immobilisations en cours',NULL,NULL,1),(731,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','28','1352','Immobilisations financières',NULL,NULL,1),(732,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','280','731','Participations dans des entreprises liées',NULL,NULL,1),(733,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2800','732','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(734,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2801','732','Montants non appelés (idem)',NULL,NULL,1),(735,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2808','732','Plus-values actées (idem)',NULL,NULL,1),(736,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2809','732','Réductions de valeurs actées (idem)',NULL,NULL,1),(737,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','281','731','Créances sur des entreprises liées',NULL,NULL,1),(738,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2810','737','Créances en compte',NULL,NULL,1),(739,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2811','737','Effets à recevoir',NULL,NULL,1),(740,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2812','737','Titres à revenu fixes',NULL,NULL,1),(741,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2817','737','Créances douteuses',NULL,NULL,1),(742,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2819','737','Réductions de valeurs actées',NULL,NULL,1),(743,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','282','731','Participations dans des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(744,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2820','743','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(745,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2821','743','Montants non appelés (idem)',NULL,NULL,1),(746,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2828','743','Plus-values actées (idem)',NULL,NULL,1),(747,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2829','743','Réductions de valeurs actées (idem)',NULL,NULL,1),(748,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','283','731','Créances sur des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(749,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2830','748','Créances en compte',NULL,NULL,1),(750,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2831','748','Effets à recevoir',NULL,NULL,1),(751,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2832','748','Titres à revenu fixe',NULL,NULL,1),(752,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2837','748','Créances douteuses',NULL,NULL,1),(753,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2839','748','Réductions de valeurs actées',NULL,NULL,1),(754,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','284','731','Autres actions et parts',NULL,NULL,1),(755,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2840','754','Valeur d\'acquisition',NULL,NULL,1),(756,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2841','754','Montants non appelés',NULL,NULL,1),(757,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2848','754','Plus-values actées',NULL,NULL,1),(758,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2849','754','Réductions de valeur actées',NULL,NULL,1),(759,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','285','731','Autres créances',NULL,NULL,1),(760,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2850','759','Créances en compte',NULL,NULL,1),(761,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2851','759','Effets à recevoir',NULL,NULL,1),(762,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2852','759','Titres à revenu fixe',NULL,NULL,1),(763,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2857','759','Créances douteuses',NULL,NULL,1),(764,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2859','759','Réductions de valeur actées',NULL,NULL,1),(765,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','288','731','Cautionnements versés en numéraires',NULL,NULL,1),(766,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2880','765','Téléphone, téléfax, télex',NULL,NULL,1),(767,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2881','765','Gaz',NULL,NULL,1),(768,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2882','765','Eau',NULL,NULL,1),(769,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2883','765','Electricité',NULL,NULL,1),(770,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2887','765','Autres cautionnements versés en numéraires',NULL,NULL,1),(771,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29','1352','Créances à plus d\'un an',NULL,NULL,1),(772,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','290','771','Créances commerciales',NULL,NULL,1),(773,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2900','772','Clients',NULL,NULL,1),(774,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29000','773','Créances en compte sur entreprises liées',NULL,NULL,1),(775,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29001','773','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(776,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29002','773','Sur clients Belgique',NULL,NULL,1),(777,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29003','773','Sur clients C.E.E.',NULL,NULL,1),(778,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29004','773','Sur clients exportation hors C.E.E.',NULL,NULL,1),(779,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29005','773','Créances sur les coparticipants (associations momentanées)',NULL,NULL,1),(780,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2901','772','Effets à recevoir',NULL,NULL,1),(781,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29010','780','Sur entreprises liées',NULL,NULL,1),(782,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29011','780','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(783,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29012','780','Sur clients Belgique',NULL,NULL,1),(784,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29013','780','Sur clients C.E.E.',NULL,NULL,1),(785,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29014','780','Sur clients exportation hors C.E.E.',NULL,NULL,1),(786,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2905','772','Retenues sur garanties',NULL,NULL,1),(787,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2906','772','Acomptes versés',NULL,NULL,1),(788,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2907','772','Créances douteuses (à ventiler comme clients 2900)',NULL,NULL,1),(789,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2909','772','Réductions de valeur actées (à ventiler comme clients 2900)',NULL,NULL,1),(790,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','291','771','Autres créances',NULL,NULL,1),(791,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2910','790','Créances en compte',NULL,NULL,1),(792,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29100','791','Sur entreprises liées',NULL,NULL,1),(793,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29101','791','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(794,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29102','791','Sur autres débiteurs',NULL,NULL,1),(795,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2911','790','Effets à recevoir',NULL,NULL,1),(796,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29110','795','Sur entreprises liées',NULL,NULL,1),(797,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29111','795','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(798,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29112','795','Sur autres débiteurs',NULL,NULL,1),(799,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2912','790','Créances résultant de la cession d\'immobilisations données en leasing',NULL,NULL,1),(800,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2917','790','Créances douteuses',NULL,NULL,1),(801,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2919','790','Réductions de valeur actées',NULL,NULL,1),(802,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','30','1353','Approvisionnements - matières premières',NULL,NULL,1),(803,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','300','802','Valeur d\'acquisition',NULL,NULL,1),(804,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','309','802','Réductions de valeur actées',NULL,NULL,1),(805,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31','1353','Approvsionnements et fournitures',NULL,NULL,1),(806,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','310','805','Valeur d\'acquisition',NULL,NULL,1),(807,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3100','806','Matières d\'approvisionnement',NULL,NULL,1),(808,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3101','806','Energie, charbon, coke, mazout, essence, propane',NULL,NULL,1),(809,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3102','806','Produits d\'entretien',NULL,NULL,1),(810,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3103','806','Fournitures diverses et petit outillage',NULL,NULL,1),(811,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3104','806','Imprimés et fournitures de bureau',NULL,NULL,1),(812,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3105','806','Fournitures de services sociaux',NULL,NULL,1),(813,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3106','806','Emballages commerciaux',NULL,NULL,1),(814,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31060','813','Emballages perdus',NULL,NULL,1),(815,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31061','813','Emballages récupérables',NULL,NULL,1),(816,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','319','805','Réductions de valeur actées',NULL,NULL,1),(817,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','32','1353','En cours de fabrication',NULL,NULL,1),(818,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','320','817','Valeur d\'acquisition',NULL,NULL,1),(819,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3200','818','Produits semi-ouvrés',NULL,NULL,1),(820,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3201','818','Produits en cours de fabrication',NULL,NULL,1),(821,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3202','818','Travaux en cours',NULL,NULL,1),(822,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3205','818','Déchets',NULL,NULL,1),(823,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3206','818','Rebuts',NULL,NULL,1),(824,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3209','818','Travaux en association momentanée',NULL,NULL,1),(825,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','329','817','Réductions de valeur actées',NULL,NULL,1),(826,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','33','1353','Produits finis',NULL,NULL,1),(827,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','330','826','Valeur d\'acquisition',NULL,NULL,1),(828,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3300','827','Produits finis',NULL,NULL,1),(829,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','339','826','Réductions de valeur actées',NULL,NULL,1),(830,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','34','1353','Marchandises',NULL,NULL,1),(831,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','340','830','Valeur d\'acquisition',NULL,NULL,1),(832,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3400','831','Groupe A',NULL,NULL,1),(833,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3401','831','Groupe B',NULL,NULL,1),(834,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3402','831','Groupe C',NULL,NULL,1),(835,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','349','830','Réductions de valeur actées',NULL,NULL,1),(836,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','35','1353','Immeubles destinés à la vente',NULL,NULL,1),(837,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','350','836','Valeur d\'acquisition',NULL,NULL,1),(838,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3500','837','Immeuble A',NULL,NULL,1),(839,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3501','837','Immeuble B',NULL,NULL,1),(840,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3502','837','Immeuble C',NULL,NULL,1),(841,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','351','836','Immeubles construits en vue de leur revente',NULL,NULL,1),(842,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3510','841','Immeuble A',NULL,NULL,1),(843,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3511','841','Immeuble B',NULL,NULL,1),(844,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3512','841','Immeuble C',NULL,NULL,1),(845,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','359','836','Réductions de valeurs actées',NULL,NULL,1),(846,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','36','1353','Acomptes versés sur achats pour stocks',NULL,NULL,1),(847,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','360','846','Acomptes versés (à ventiler éventuellement par catégorie)',NULL,NULL,1),(848,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','369','846','Réductions de valeur actées',NULL,NULL,1),(849,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','37','1353','Commandes en cours d\'exécution',NULL,NULL,1),(850,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','370','849','Valeur d\'acquisition',NULL,NULL,1),(851,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','371','849','Bénéfice pris en compte',NULL,NULL,1),(852,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','379','849','Réductions de valeur actées',NULL,NULL,1),(853,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','40','1354','Créances commerciales',NULL,NULL,1),(854,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','400','853','Clients',NULL,NULL,1),(855,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4007','854','Rabais, remises et  ristournes à accorder et autres notes de crédit à établir',NULL,NULL,1),(856,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4008','854','Créances résultant de livraisons de biens (associations momentanées)',NULL,NULL,1),(857,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','401','853','Effets à recevoir',NULL,NULL,1),(858,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4010','857','Effets à recevoir',NULL,NULL,1),(859,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4013','857','Effets à l\'encaissement',NULL,NULL,1),(860,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4015','857','Effets à l\'escompte',NULL,NULL,1),(861,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','402','853','Clients, créances courantes, entreprises apparentées, administrateurs et gérants',NULL,NULL,1),(862,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4020','861','Entreprises liées',NULL,NULL,1),(863,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4021','861','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(864,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4022','861','Administrateurs et gérants d\'entreprise',NULL,NULL,1),(865,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','403','853','Effets à recevoir sur entreprises apparentées et administrateurs et gérants',NULL,NULL,1),(866,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4030','865','Entreprises liées',NULL,NULL,1),(867,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4031','865','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(868,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4032','865','Administrateurs et gérants de l\'entreprise',NULL,NULL,1),(869,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','404','853','Produits à recevoir (factures à établir)',NULL,NULL,1),(870,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','405','853','Clients : retenues sur garanties',NULL,NULL,1),(871,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','406','853','Acomptes versés',NULL,NULL,1),(872,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','407','853','Créances douteuses',NULL,NULL,1),(873,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','408','853','Compensation clients',NULL,NULL,1),(874,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','409','853','Réductions de valeur actées',NULL,NULL,1),(875,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41','1354','Autres créances',NULL,NULL,1),(876,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','410','875','Capital appelé, non versé',NULL,NULL,1),(877,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4100','876','Appels de fonds',NULL,NULL,1),(878,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4101','876','Actionnaires défaillants',NULL,NULL,1),(879,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','411','875','T.V.A. à récupérer',NULL,NULL,1),(880,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4110','879','T.V.A. due',NULL,NULL,1),(881,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4111','879','T.V.A. déductible',NULL,NULL,1),(882,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4112','879','Compte courant administration T.V.A.',NULL,NULL,1),(883,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4118','879','Taxe d\'égalisation due',NULL,NULL,1),(884,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','412','875','Impôts et versements fiscaux à récupérer',NULL,NULL,1),(885,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4120','884','Impôts belges sur le résultat',NULL,NULL,1),(886,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4125','884','Autres impôts belges',NULL,NULL,1),(887,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4128','884','Impôts étrangers',NULL,NULL,1),(888,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','414','875','Produits à recevoir',NULL,NULL,1),(889,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','416','875','Créances diverses',NULL,NULL,1),(890,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4160','889','Associés (compte d\'apport en société)',NULL,NULL,1),(891,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4161','889','Avances et prêts au personnel',NULL,NULL,1),(892,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4162','889','Compte courant des associés en S.P.R.L.',NULL,NULL,1),(893,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4163','889','Compte courant des administrateurs et gérants',NULL,NULL,1),(894,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4164','889','Créances sur sociétés apparentées',NULL,NULL,1),(895,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4166','889','Emballages et matériel à rendre',NULL,NULL,1),(896,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4167','889','Etat et établissements publics',NULL,NULL,1),(897,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41670','896','Subsides à recevoir',NULL,NULL,1),(898,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41671','896','Autres créances',NULL,NULL,1),(899,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4168','889','Rabais, ristournes et remises à obtenir et autres avoirs non encore reçus',NULL,NULL,1),(900,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','417','875','Créances douteuses',NULL,NULL,1),(901,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','418','875','Cautionnements versés en numéraires',NULL,NULL,1),(902,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','419','875','Réductions de valeur actées',NULL,NULL,1),(903,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','42','1354','Dettes à plus d\'un an échéant dans l\'année',NULL,NULL,1),(904,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','420','903','Emprunts subordonnés',NULL,NULL,1),(905,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4200','904','Convertibles',NULL,NULL,1),(906,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4201','904','Non convertibles',NULL,NULL,1),(907,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','421','903','Emprunts obligataires non subordonnés',NULL,NULL,1),(908,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4210','907','Convertibles',NULL,NULL,1),(909,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4211','907','Non convertibles',NULL,NULL,1),(910,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','422','903','Dettes de location-financement et assimilées',NULL,NULL,1),(911,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4220','910','Financement de biens immobiliers',NULL,NULL,1),(912,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4221','910','Financement de biens mobiliers',NULL,NULL,1),(913,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','423','903','Etablissements de crédit',NULL,NULL,1),(914,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4230','913','Dettes en compte',NULL,NULL,1),(915,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4231','913','Promesses',NULL,NULL,1),(916,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4232','913','Crédits d\'acceptation',NULL,NULL,1),(917,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','424','903','Autres emprunts',NULL,NULL,1),(918,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','425','903','Dettes commerciales',NULL,NULL,1),(919,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4250','918','Fournisseurs',NULL,NULL,1),(920,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4251','918','Effets à payer',NULL,NULL,1),(921,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','426','903','Cautionnements reçus en numéraires',NULL,NULL,1),(922,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','429','903','Dettes diverses',NULL,NULL,1),(923,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4290','922','Entreprises liées',NULL,NULL,1),(924,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4291','922','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(925,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4292','922','Administrateurs, gérants, associés',NULL,NULL,1),(926,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4299','922','Autres dettes',NULL,NULL,1),(927,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','43','1354','Dettes financières',NULL,NULL,1),(928,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','430','927','Etablissements de crédit. Emprunts en compte à terme fixe',NULL,NULL,1),(929,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','431','927','Etablissements de crédit. Promesses',NULL,NULL,1),(930,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','432','927','Etablissements de crédit. Crédits d\'acceptation',NULL,NULL,1),(931,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','433','927','Etablissements de crédit. Dettes en compte courant',NULL,NULL,1),(932,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','439','927','Autres emprunts',NULL,NULL,1),(933,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44','1354','Dettes commerciales',NULL,NULL,1),(934,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','440','933','Fournisseurs',NULL,NULL,1),(935,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4400','934','Entreprises apparentées',NULL,NULL,1),(936,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44000','935','Entreprises liées',NULL,NULL,1),(937,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44001','935','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(938,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4401','934','Fournisseurs ordinaires',NULL,NULL,1),(939,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44010','938','Fournisseurs belges',NULL,NULL,1),(940,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44011','938','Fournisseurs CEE',NULL,NULL,1),(941,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44012','938','Fournisseurs importation',NULL,NULL,1),(942,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4402','934','Dettes envers les coparticipants (associations momentanées)',NULL,NULL,1),(943,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4403','934','Fournisseurs - retenues de garanties',NULL,NULL,1),(944,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','441','933','Effets à payer',NULL,NULL,1),(945,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4410','944','Entreprises apparentées',NULL,NULL,1),(946,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44100','945','Entreprises liées',NULL,NULL,1),(947,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44101','945','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(948,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4411','944','Fournisseurs ordinaires',NULL,NULL,1),(949,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44110','948','Fournisseurs belges',NULL,NULL,1),(950,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44111','948','Fournisseurs CEE',NULL,NULL,1),(951,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44112','948','Fournisseurs importation',NULL,NULL,1),(952,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','444','933','Factures à recevoir',NULL,NULL,1),(953,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','446','933','Acomptes reçus',NULL,NULL,1),(954,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','448','933','Compensations fournisseurs',NULL,NULL,1),(955,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45','1354','Dettes fiscales, salariales et sociales',NULL,NULL,1),(956,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','450','955','Dettes fiscales estimées',NULL,NULL,1),(957,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4501','956','Impôts sur le résultat',NULL,NULL,1),(958,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4505','956','Autres impôts en Belgique',NULL,NULL,1),(959,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4508','956','Impôts à l\'étranger',NULL,NULL,1),(960,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','451','955','T.V.A. à payer',NULL,NULL,1),(961,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4510','960','T.V.A. due',NULL,NULL,1),(962,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4511','960','T.V.A. déductible',NULL,NULL,1),(963,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4512','960','Compte courant administration T.V.A.',NULL,NULL,1),(964,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4518','960','Taxe d\'égalisation due',NULL,NULL,1),(965,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','452','955','Impôts et taxes à payer',NULL,NULL,1),(966,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4520','965','Autres impôts sur le résultat',NULL,NULL,1),(967,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4525','965','Autres impôts et taxes en Belgique',NULL,NULL,1),(968,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45250','967','Précompte immobilier',NULL,NULL,1),(969,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45251','967','Impôts communaux à payer',NULL,NULL,1),(970,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45252','967','Impôts provinciaux à payer',NULL,NULL,1),(971,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45253','967','Autres impôts et taxes à payer',NULL,NULL,1),(972,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4528','965','Impôts et taxes à l\'étranger',NULL,NULL,1),(973,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','453','955','Précomptes retenus',NULL,NULL,1),(974,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4530','973','Précompte professionnel retenu sur rémunérations',NULL,NULL,1),(975,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4531','973','Précompte professionnel retenu sur tantièmes',NULL,NULL,1),(976,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4532','973','Précompte mobilier retenu sur dividendes attribués',NULL,NULL,1),(977,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4533','973','Précompte mobilier retenu sur intérêts payés',NULL,NULL,1),(978,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4538','973','Autres précomptes retenus',NULL,NULL,1),(979,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','454','955','Office National de la Sécurité Sociale',NULL,NULL,1),(980,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4540','979','Arriérés',NULL,NULL,1),(981,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4541','979','1er trimestre',NULL,NULL,1),(982,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4542','979','2ème trimestre',NULL,NULL,1),(983,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4543','979','3ème trimestre',NULL,NULL,1),(984,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4544','979','4ème trimestre',NULL,NULL,1),(985,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','455','955','Rémunérations',NULL,NULL,1),(986,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4550','985','Administrateurs,  gérants et commissaires (non réviseurs)',NULL,NULL,1),(987,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4551','985','Direction',NULL,NULL,1),(988,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4552','985','Employés',NULL,NULL,1),(989,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4553','985','Ouvriers',NULL,NULL,1),(990,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','456','955','Pécules de vacances',NULL,NULL,1),(991,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4560','990','Direction',NULL,NULL,1),(992,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4561','990','Employés',NULL,NULL,1),(993,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4562','990','Ouvriers',NULL,NULL,1),(994,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','459','955','Autres dettes sociales',NULL,NULL,1),(995,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4590','994','Provision pour gratifications de fin d\'année',NULL,NULL,1),(996,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4591','994','Départs de personnel',NULL,NULL,1),(997,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4592','994','Oppositions sur rémunérations',NULL,NULL,1),(998,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4593','994','Assurances relatives au personnel',NULL,NULL,1),(999,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45930','998','Assurance loi',NULL,NULL,1),(1000,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45931','998','Assurance salaire garanti',NULL,NULL,1),(1001,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45932','998','Assurance groupe',NULL,NULL,1),(1002,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45933','998','Assurances individuelles',NULL,NULL,1),(1003,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4594','994','Caisse d\'assurances sociales pour travailleurs indépendants',NULL,NULL,1),(1004,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4597','994','Dettes et provisions sociales diverses',NULL,NULL,1),(1005,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','46','1354','Acomptes reçus sur commande',NULL,NULL,1),(1006,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','47','1354','Dettes découlant de l\'affectation des résultats',NULL,NULL,1),(1007,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','470','1006','Dividendes et tantièmes d\'exercices antérieurs',NULL,NULL,1),(1008,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','471','1006','Dividendes de l\'exercice',NULL,NULL,1),(1009,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','472','1006','Tantièmes de l\'exercice',NULL,NULL,1),(1010,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','473','1006','Autres allocataires',NULL,NULL,1),(1011,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','48','4','Dettes diverses',NULL,NULL,1),(1012,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','480','1011','Obligations et coupons échus',NULL,NULL,1),(1013,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','481','1011','Actionnaires - capital à rembourser',NULL,NULL,1),(1014,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','482','1011','Participation du personnel à payer',NULL,NULL,1),(1015,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','483','1011','Acomptes reçus d\'autres tiers à moins d\'un an',NULL,NULL,1),(1016,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','486','1011','Emballages et matériel consignés',NULL,NULL,1),(1017,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','488','1011','Cautionnements reçus en numéraires',NULL,NULL,1),(1018,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','489','1011','Autres dettes diverses',NULL,NULL,1),(1019,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49','1354','Comptes de régularisation et compte d\'attente',NULL,NULL,1),(1020,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','490','1019','Charges à reporter (à subdiviser par catégorie de charges)',NULL,NULL,1),(1021,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','491','1019','Produits acquis',NULL,NULL,1),(1022,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4910','1021','Produits d\'exploitation',NULL,NULL,1),(1023,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49100','1022','Ristournes et rabais à obtenir',NULL,NULL,1),(1024,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49101','1022','Commissions à obtenir',NULL,NULL,1),(1025,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49102','1022','Autres produits d\'exploitation (redevances par exemple)',NULL,NULL,1),(1026,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4911','1021','Produits financiers',NULL,NULL,1),(1027,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49110','1026','Intérêts courus et non échus sur prêts et débits',NULL,NULL,1),(1028,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49111','1026','Autres produits financiers',NULL,NULL,1),(1029,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','492','1019','Charges à imputer (à subdiviser par catégorie de charges)',NULL,NULL,1),(1030,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','493','1019','Produits à reporter',NULL,NULL,1),(1031,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4930','1030','Produits d\'exploitation à reporter',NULL,NULL,1),(1032,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4931','1030','Produits financiers à reporter',NULL,NULL,1),(1033,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','499','1019','Comptes d\'attente',NULL,NULL,1),(1034,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4990','1033','Compte d\'attente',NULL,NULL,1),(1035,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4991','1033','Compte de répartition périodique des charges',NULL,NULL,1),(1036,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4999','1033','Transferts d\'exercice',NULL,NULL,1),(1037,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','50','1355','Actions propres',NULL,NULL,1),(1038,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','51','1355','Actions et parts',NULL,NULL,1),(1039,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','510','1038','Valeur d\'acquisition',NULL,NULL,1),(1040,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','511','1038','Montants non appelés',NULL,NULL,1),(1041,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','519','1038','Réductions de valeur actées',NULL,NULL,1),(1042,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','52','1355','Titres à revenus fixes',NULL,NULL,1),(1043,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','520','1042','Valeur d\'acquisition',NULL,NULL,1),(1044,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','529','1042','Réductions de valeur actées',NULL,NULL,1),(1045,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','53','1355','Dépots à terme',NULL,NULL,1),(1046,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','530','1045','De plus d\'un an',NULL,NULL,1),(1047,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','531','1045','De plus d\'un mois et à un an au plus',NULL,NULL,1),(1048,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','532','1045','d\'un mois au plus',NULL,NULL,1),(1049,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','539','1045','Réductions de valeur actées',NULL,NULL,1),(1050,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','54','1355','Valeurs échues à l\'encaissement',NULL,NULL,1),(1051,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','540','1050','Chèques à encaisser',NULL,NULL,1),(1052,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','541','1050','Coupons à encaisser',NULL,NULL,1),(1053,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','55','1355','Etablissements de crédit - Comptes ouverts auprès des divers établissements.',NULL,NULL,1),(1054,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','550','1053','Comptes courants',NULL,NULL,1),(1055,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','551','1053','Chèques émis',NULL,NULL,1),(1056,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','559','1053','Réductions de valeur actées',NULL,NULL,1),(1057,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','56','1355','Office des chèques postaux',NULL,NULL,1),(1058,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','560','1057','Compte courant',NULL,NULL,1),(1059,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','561','1057','Chèques émis',NULL,NULL,1),(1060,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','57','1355','Caisses',NULL,NULL,1),(1061,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','570','1060','à 577 Caisses - espèces ( 0 - centrale ; 7 - succursales et agences)',NULL,NULL,1),(1062,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','578','1060','Caisses - timbres ( 0 - fiscaux ; 1 - postaux)',NULL,NULL,1),(1063,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','58','1355','Virements internes',NULL,NULL,1),(1064,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','60','1356','Approvisionnements et marchandises',NULL,NULL,1),(1065,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','600','1064','Achats de matières premières',NULL,NULL,1),(1066,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','601','1064','Achats de fournitures',NULL,NULL,1),(1067,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','602','1064','Achats de services, travaux et études',NULL,NULL,1),(1068,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','603','1064','Sous-traitances générales',NULL,NULL,1),(1069,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','604','1064','Achats de marchandises',NULL,NULL,1),(1070,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','605','1064','Achats d\'immeubles destinés à la revente',NULL,NULL,1),(1071,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','608','1064','Remises , ristournes et rabais obtenus sur achats',NULL,NULL,1),(1072,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','609','1064','Variations de stocks',NULL,NULL,1),(1073,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6090','1072','De matières premières',NULL,NULL,1),(1074,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6091','1072','De fournitures',NULL,NULL,1),(1075,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6094','1072','De marchandises',NULL,NULL,1),(1076,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6095','1072','d\'immeubles destinés à la vente',NULL,NULL,1),(1077,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61','1356','Services et biens divers',NULL,NULL,1),(1078,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','610','1077','Loyers et charges locatives',NULL,NULL,1),(1079,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6100','1078','Loyers divers',NULL,NULL,1),(1080,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6101','1078','Charges locatives (assurances, frais de confort,etc)',NULL,NULL,1),(1081,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','611','1077','Entretien et réparation (fournitures et prestations)',NULL,NULL,1),(1082,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','612','1077','Fournitures faites à l\'entreprise',NULL,NULL,1),(1083,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6120','1082','Eau, gaz, électricité, vapeur',NULL,NULL,1),(1084,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61200','1083','Eau',NULL,NULL,1),(1085,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61201','1083','Gaz',NULL,NULL,1),(1086,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61202','1083','Electricité',NULL,NULL,1),(1087,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61203','1083','Vapeur',NULL,NULL,1),(1088,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6121','1082','Téléphone, télégrammes, télex, téléfax, frais postaux',NULL,NULL,1),(1089,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61210','1088','Téléphone',NULL,NULL,1),(1090,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61211','1088','Télégrammes',NULL,NULL,1),(1091,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61212','1088','Télex et téléfax',NULL,NULL,1),(1092,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61213','1088','Frais postaux',NULL,NULL,1),(1093,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6122','1082','Livres, bibliothèque',NULL,NULL,1),(1094,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6123','1082','Imprimés et fournitures de bureau (si non comptabilisé au 601)',NULL,NULL,1),(1095,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','613','1077','Rétributions de tiers',NULL,NULL,1),(1096,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6130','1095','Redevances et royalties',NULL,NULL,1),(1097,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61300','1096','Redevances pour brevets, licences, marques et accessoires',NULL,NULL,1),(1098,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61301','1096','Autres redevances (procédés de fabrication)',NULL,NULL,1),(1099,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6131','1095','Assurances non relatives au personnel',NULL,NULL,1),(1100,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61310','1099','Assurance incendie',NULL,NULL,1),(1101,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61311','1099','Assurance vol',NULL,NULL,1),(1102,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61312','1099','Assurance autos',NULL,NULL,1),(1103,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61313','1099','Assurance crédit',NULL,NULL,1),(1104,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61314','1099','Assurances frais généraux',NULL,NULL,1),(1105,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6132','1095','Divers',NULL,NULL,1),(1106,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61320','1105','Commissions aux tiers',NULL,NULL,1),(1107,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61321','1105','Honoraires d\'avocats, d\'experts, etc',NULL,NULL,1),(1108,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61322','1105','Cotisations aux groupements professionnels',NULL,NULL,1),(1109,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61323','1105','Dons, libéralités, etc',NULL,NULL,1),(1110,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61324','1105','Frais de contentieux',NULL,NULL,1),(1111,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61325','1105','Publications légales',NULL,NULL,1),(1112,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6133','1095','Transports et déplacements',NULL,NULL,1),(1113,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61330','1112','Transports de personnel',NULL,NULL,1),(1114,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61331','1112','Voyages, déplacements et représentations',NULL,NULL,1),(1115,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6134','1095','Personnel intérimaire',NULL,NULL,1),(1116,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','614','1077','Annonces, publicité, propagande et documentation',NULL,NULL,1),(1117,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6140','1116','Annonces et insertions',NULL,NULL,1),(1118,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6141','1116','Catalogues et imprimés',NULL,NULL,1),(1119,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6142','1116','Echantillons',NULL,NULL,1),(1120,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6143','1116','Foires et expositions',NULL,NULL,1),(1121,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6144','1116','Primes',NULL,NULL,1),(1122,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6145','1116','Cadeaux à la clientèle',NULL,NULL,1),(1123,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6146','1116','Missions et réceptions',NULL,NULL,1),(1124,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6147','1116','Documentation',NULL,NULL,1),(1125,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','615','1077','Sous-traitants',NULL,NULL,1),(1126,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6150','1125','Sous-traitants pour activités propres',NULL,NULL,1),(1127,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6151','1125','Sous-traitants d\'associations momentanées (coparticipants)',NULL,NULL,1),(1128,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6152','1125','Quote-part bénéficiaire des coparticipants',NULL,NULL,1),(1129,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','617','1077','Personnel intérimaire et personnes mises à la disposition de l\'entreprise',NULL,NULL,1),(1130,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','618','1077','Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d\'un contrat de travail',NULL,NULL,1),(1131,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62','1356','Rémunérations, charges sociales et pensions',NULL,NULL,1),(1132,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','620','1131','Rémunérations et avantages sociaux directs',NULL,NULL,1),(1133,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6200','1132','Administrateurs ou gérants',NULL,NULL,1),(1134,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6201','1132','Personnel de direction',NULL,NULL,1),(1135,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6202','1132','Employés',NULL,NULL,1),(1136,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6203','1132','Ouvriers',NULL,NULL,1),(1137,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6204','1132','Autres membres du personnel',NULL,NULL,1),(1138,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','621','1131','Cotisations patronales d\'assurances sociales',NULL,NULL,1),(1139,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6210','1138','Sur salaires',NULL,NULL,1),(1140,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6211','1138','Sur appointements et commissions',NULL,NULL,1),(1141,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','622','1131','Primes patronales pour assurances extralégales',NULL,NULL,1),(1142,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','623','1131','Autres frais de personnel',NULL,NULL,1),(1143,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6230','1142','Assurances du personnel',NULL,NULL,1),(1144,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62300','1143','Assurances loi, responsabilité civile, chemin du travail',NULL,NULL,1),(1145,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62301','1143','Assurance salaire garanti',NULL,NULL,1),(1146,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62302','1143','Assurances individuelles',NULL,NULL,1),(1147,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6231','1142','Charges sociales diverses',NULL,NULL,1),(1148,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62310','1147','Jours fériés payés',NULL,NULL,1),(1149,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62311','1147','Salaire hebdomadaire garanti',NULL,NULL,1),(1150,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62312','1147','Allocations familiales complémentaires',NULL,NULL,1),(1151,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6232','1142','Charges sociales des administrateurs, gérants et commissaires',NULL,NULL,1),(1152,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62320','1151','Allocations familiales complémentaires pour non salariés',NULL,NULL,1),(1153,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62321','1151','Lois sociales pour indépendants',NULL,NULL,1),(1154,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62322','1151','Divers',NULL,NULL,1),(1155,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','624','1131','Pensions de retraite et de survie',NULL,NULL,1),(1156,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6240','1155','Administrateurs et gérants',NULL,NULL,1),(1157,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6241','1155','Personnel',NULL,NULL,1),(1158,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','625','1131','Provision pour pécule de vacances',NULL,NULL,1),(1159,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6250','1158','Dotations',NULL,NULL,1),(1160,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6251','1158','Utilisations et reprises',NULL,NULL,1),(1161,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','63','1356','Amortissements, réductions de valeur et provisions pour risques et charges',NULL,NULL,1),(1162,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','630','1161','Dotations aux amortissements et aux réductions de valeur sur immobilisations',NULL,NULL,1),(1163,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6300','1162','Dotations aux amortissements sur frais d\'établissement',NULL,NULL,1),(1164,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6301','1162','Dotations aux amortissements sur immobilisations incorporelles',NULL,NULL,1),(1165,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6302','1162','Dotations aux amortissements sur immobilisations corporelles',NULL,NULL,1),(1166,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6308','1162','Dotations aux réductions de valeur sur immobilisations incorporelles',NULL,NULL,1),(1167,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6309','1162','Dotations aux réductions de valeur sur immobilisations corporelles',NULL,NULL,1),(1168,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','631','1161','Réductions de valeur sur stocks',NULL,NULL,1),(1169,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6310','1168','Dotations',NULL,NULL,1),(1170,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6311','1168','Reprises',NULL,NULL,1),(1171,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','632','1161','Réductions de valeur sur commandes en cours d\'exécution',NULL,NULL,1),(1172,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6320','1171','Dotations',NULL,NULL,1),(1173,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6321','1171','Reprises',NULL,NULL,1),(1174,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','633','1161','Réductions de valeur sur créances commerciales à plus d\'un an',NULL,NULL,1),(1175,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6330','1174','Dotations',NULL,NULL,1),(1176,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6331','1174','Reprises',NULL,NULL,1),(1177,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','634','1161','Réductions de valeur sur créances commerciales à un an au plus',NULL,NULL,1),(1178,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6340','1177','Dotations',NULL,NULL,1),(1179,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6341','1177','Reprises',NULL,NULL,1),(1180,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','635','1161','Provisions pour pensions et obligations similaires',NULL,NULL,1),(1181,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6350','1180','Dotations',NULL,NULL,1),(1182,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6351','1180','Utilisations et reprises',NULL,NULL,1),(1183,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','636','11613','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(1184,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6360','1183','Dotations',NULL,NULL,1),(1185,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6361','1183','Utilisations et reprises',NULL,NULL,1),(1186,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','637','1161','Provisions pour autres risques et charges',NULL,NULL,1),(1187,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6370','1186','Dotations',NULL,NULL,1),(1188,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6371','1186','Utilisations et reprises',NULL,NULL,1),(1189,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64','1356','Autres charges d\'exploitation',NULL,NULL,1),(1190,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','640','1189','Charges fiscales d\'exploitation',NULL,NULL,1),(1191,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6400','1190','Taxes et impôts directs',NULL,NULL,1),(1192,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64000','1191','Taxes sur autos et camions',NULL,NULL,1),(1193,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6401','1190','Taxes et impôts indirects',NULL,NULL,1),(1194,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64010','1193','Timbres fiscaux pris en charge par la firme',NULL,NULL,1),(1195,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64011','1193','Droits d\'enregistrement',NULL,NULL,1),(1196,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64012','1193','T.V.A. non déductible',NULL,NULL,1),(1197,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6402','1190','Impôts provinciaux et communaux',NULL,NULL,1),(1198,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64020','1197','Taxe sur la force motrice',NULL,NULL,1),(1199,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64021','1197','Taxe sur le personnel occupé',NULL,NULL,1),(1200,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6403','1190','Taxes diverses',NULL,NULL,1),(1201,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','641','1189','Moins-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1202,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','642','1189','Moins-values sur réalisations de créances commerciales',NULL,NULL,1),(1203,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','643','1189','à 648 Charges d\'exploitations diverses',NULL,NULL,1),(1204,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','649','1189','Charges d\'exploitation portées à l\'actif au titre de restructuration',NULL,NULL,1),(1205,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','65','1356','Charges financières',NULL,NULL,1),(1206,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','650','1205','Charges des dettes',NULL,NULL,1),(1207,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6500','1206','Intérêts, commissions et frais afférents aux dettes',NULL,NULL,1),(1208,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6501','1206','Amortissements des agios et frais d\'émission d\'emprunts',NULL,NULL,1),(1209,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6502','1206','Autres charges de dettes',NULL,NULL,1),(1210,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6503','1206','Intérêts intercalaires portés à l\'actif',NULL,NULL,1),(1211,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','651','1205','Réductions de valeur sur actifs circulants',NULL,NULL,1),(1212,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6510','1211','Dotations',NULL,NULL,1),(1213,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6511','1211','Reprises',NULL,NULL,1),(1214,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','652','1205','Moins-values sur réalisation d\'actifs circulants',NULL,NULL,1),(1215,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','653','1205','Charges d\'escompte de créances',NULL,NULL,1),(1216,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','654','1205','Différences de change',NULL,NULL,1),(1217,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','655','1205','Ecarts de conversion des devises',NULL,NULL,1),(1218,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','656','1205','Frais de banques, de chèques postaux',NULL,NULL,1),(1219,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','657','1205','Commissions sur ouvertures de crédit, cautions et avals',NULL,NULL,1),(1220,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','658','1205','Frais de vente des titres',NULL,NULL,1),(1221,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','66','1356','Charges exceptionnelles',NULL,NULL,1),(1222,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','660','1221','Amortissements et réductions de valeur exceptionnels',NULL,NULL,1),(1223,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6600','1222','Sur frais d\'établissement',NULL,NULL,1),(1224,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6601','1222','Sur immobilisations incorporelles',NULL,NULL,1),(1225,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6602','1222','Sur immobilisations corporelles',NULL,NULL,1),(1226,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','661','1221','Réductions de valeur sur immobilisations financières',NULL,NULL,1),(1227,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','662','1221','Provisions pour risques et charges exceptionnels',NULL,NULL,1),(1228,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','663','1221','Moins-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1229,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6630','1228','Sur immobilisations incorporelles',NULL,NULL,1),(1230,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6631','1228','Sur immobilisations corporelles',NULL,NULL,1),(1231,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6632','1228','Sur immobilisations détenues en location-financement et droits similaires',NULL,NULL,1),(1232,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6633','1228','Sur immobilisations financières',NULL,NULL,1),(1233,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6634','1228','Sur immeubles acquis ou construits en vue de la revente',NULL,NULL,1),(1234,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','664','1221','à 668 Autres charges exceptionnelles',NULL,NULL,1),(1235,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','664','1221','Pénalités et amendes diverses',NULL,NULL,1),(1236,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','665','1221','Différence de charge',NULL,NULL,1),(1237,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','669','1221','Charges exceptionnelles transférées à l\'actif en frais de restructuration',NULL,NULL,1),(1238,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','67','1356','Impôts sur le résultat',NULL,NULL,1),(1239,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','670','1238','Impôts belges sur le résultat de l\'exercice',NULL,NULL,1),(1240,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6700','1239','Impôts et précomptes dus ou versés',NULL,NULL,1),(1241,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6701','1239','Excédent de versements d\'impôts et précomptes porté à l\'actif',NULL,NULL,1),(1242,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6702','1239','Charges fiscales estimées',NULL,NULL,1),(1243,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','671','1238','Impôts belges sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1244,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6710','1243','Suppléments d\'impôts dus ou versés',NULL,NULL,1),(1245,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6711','1243','Suppléments d\'impôts estimés',NULL,NULL,1),(1246,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6712','1243','Provisions fiscales constituées',NULL,NULL,1),(1247,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','672','1238','Impôts étrangers sur le résultat de l\'exercice',NULL,NULL,1),(1248,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','673','1238','Impôts étrangers sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1249,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','68','1356','Transferts aux réserves immunisées',NULL,NULL,1),(1250,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','69','1356','Affectation des résultats',NULL,NULL,1),(1251,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','690','1250','Perte reportée de l\'exercice précédent',NULL,NULL,1),(1252,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','691','1250','Dotation à la réserve légale',NULL,NULL,1),(1253,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','692','1250','Dotation aux autres réserves',NULL,NULL,1),(1254,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','693','1250','Bénéfice à reporter',NULL,NULL,1),(1255,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','694','1250','Rémunération du capital',NULL,NULL,1),(1256,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','695','1250','Administrateurs ou gérants',NULL,NULL,1),(1257,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','696','1250','Autres allocataires',NULL,NULL,1),(1258,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','70','1357','Chiffre d\'affaires',NULL,NULL,1),(1260,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','700','1258','Ventes de marchandises',NULL,NULL,1),(1261,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7000','1260','Ventes en Belgique',NULL,NULL,1),(1262,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7001','1260','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1263,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7002','1260','Ventes à l\'exportation',NULL,NULL,1),(1264,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','701','1258','Ventes de produits finis',NULL,NULL,1),(1265,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7010','1264','Ventes en Belgique',NULL,NULL,1),(1266,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7011','1264','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1267,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7012','1264','Ventes à l\'exportation',NULL,NULL,1),(1268,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','702','1258','Ventes de déchets et rebuts',NULL,NULL,1),(1269,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7020','1268','Ventes en Belgique',NULL,NULL,1),(1270,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7021','1268','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1271,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7022','1268','Ventes à l\'exportation',NULL,NULL,1),(1272,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','703','1258','Ventes d\'emballages récupérables',NULL,NULL,1),(1273,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','704','1258','Facturations des travaux en cours (associations momentanées)',NULL,NULL,1),(1274,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','705','1258','Prestations de services',NULL,NULL,1),(1275,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7050','1274','Prestations de services en Belgique',NULL,NULL,1),(1276,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7051','1274','Prestations de services dans les pays membres de la C.E.E.',NULL,NULL,1),(1277,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7052','1274','Prestations de services en vue de l\'exportation',NULL,NULL,1),(1278,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','706','1258','Pénalités et dédits obtenus par l\'entreprise',NULL,NULL,1),(1279,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','708','1258','Remises, ristournes et rabais accordés',NULL,NULL,1),(1280,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7080','1279','Sur ventes de marchandises',NULL,NULL,1),(1281,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7081','1279','Sur ventes de produits finis',NULL,NULL,1),(1282,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7082','1279','Sur ventes de déchets et rebuts',NULL,NULL,1),(1283,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7083','1279','Sur prestations de services',NULL,NULL,1),(1284,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7084','1279','Mali sur travaux facturés aux associations momentanées',NULL,NULL,1),(1285,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71','1357','Variation des stocks et des commandes en cours d\'exécution',NULL,NULL,1),(1286,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','712','1285','Des en cours de fabrication',NULL,NULL,1),(1287,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','713','1285','Des produits finis',NULL,NULL,1),(1288,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','715','1285','Des immeubles construits destinés à la vente',NULL,NULL,1),(1289,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','717','1285','Des commandes en cours d\'exécution',NULL,NULL,1),(1290,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7170','1289','Commandes en cours - Coût de revient',NULL,NULL,1),(1291,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71700','1290','Coût des commandes en cours d\'exécution',NULL,NULL,1),(1292,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71701','1290','Coût des travaux en cours des associations momentanées',NULL,NULL,1),(1293,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7171','1289','Bénéfices portés en compte sur commandes en cours',NULL,NULL,1),(1294,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71710','1293','Sur commandes en cours d\'exécution',NULL,NULL,1),(1295,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71711','1293','Sur travaux en cours des associations momentanées',NULL,NULL,1),(1296,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','72','1357','Production immobilisée',NULL,NULL,1),(1297,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','720','1296','En frais d\'établissement',NULL,NULL,1),(1298,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','721','1296','En immobilisations incorporelles',NULL,NULL,1),(1299,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','722','1296','En immobilisations corporelles',NULL,NULL,1),(1300,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','723','1296','En immobilisations en cours',NULL,NULL,1),(1301,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','74','1357','Autres produits d\'exploitation',NULL,NULL,1),(1302,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','740','1301','Subsides d\'exploitation et montants compensatoires',NULL,NULL,1),(1303,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','741','1301','Plus-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1304,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','742','1301','Plus-values sur réalisations de créances commerciales',NULL,NULL,1),(1305,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','743','1301','à 749 Produits d\'exploitation divers',NULL,NULL,1),(1306,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','743','1301','Produits de services exploités dans l\'intérêt du personnel',NULL,NULL,1),(1307,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','744','1301','Commissions et courtages',NULL,NULL,1),(1308,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','745','1301','Redevances pour brevets et licences',NULL,NULL,1),(1309,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','746','1301','Prestations de services (transports, études, etc)',NULL,NULL,1),(1310,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','747','1301','Revenus des immeubles affectés aux activités non professionnelles',NULL,NULL,1),(1311,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','748','1301','Locations diverses à caractère professionnel',NULL,NULL,1),(1312,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','749','1301','Produits divers',NULL,NULL,1),(1313,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7490','1312','Bonis sur reprises d\'emballages consignés',NULL,NULL,1),(1314,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7491','1312','Bonis sur travaux en associations momentanées',NULL,NULL,1),(1315,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','75','1357','Produits financiers',NULL,NULL,1),(1316,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','750','1315','Produits des immobilisations financières',NULL,NULL,1),(1317,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7500','1316','Revenus des actions',NULL,NULL,1),(1318,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7501','1316','Revenus des obligations',NULL,NULL,1),(1319,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7502','1316','Revenus des créances à plus d\'un an',NULL,NULL,1),(1320,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','751','1315','Produits des actifs circulants',NULL,NULL,1),(1321,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','752','1315','Plus-values sur réalisations d\'actifs circulants',NULL,NULL,1),(1322,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','753','1315','Subsides en capital et en intérêts',NULL,NULL,1),(1323,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','754','1315','Différences de change',NULL,NULL,1),(1324,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','755','1315','Ecarts de conversion des devises',NULL,NULL,1),(1325,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','756','1315','à 759 Produits financiers divers',NULL,NULL,1),(1326,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','756','1315','Produits des autres créances',NULL,NULL,1),(1327,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','757','1315','Escomptes obtenus',NULL,NULL,1),(1328,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','76','1357','Produits exceptionnels',NULL,NULL,1),(1329,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','760','1328','Reprises d\'amortissements et de réductions de valeur',NULL,NULL,1),(1330,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7600','1329','Sur immobilisations incorporelles',NULL,NULL,1),(1331,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7601','1329','Sur immobilisations corporelles',NULL,NULL,1),(1332,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','761','1328','Reprises de réductions de valeur sur immobilisations financières',NULL,NULL,1),(1333,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','762','1328','Reprises de provisions pour risques et charges exceptionnelles',NULL,NULL,1),(1334,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','763','1328','Plus-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1335,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7630','1334','Sur immobilisations incorporelles',NULL,NULL,1),(1336,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7631','1334','Sur immobilisations corporelles',NULL,NULL,1),(1337,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7632','1334','Sur immobilisations financières',NULL,NULL,1),(1338,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','764','1328','Autres produits exceptionnels',NULL,NULL,1),(1339,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','77','1357','Régularisations d\'impôts et reprises de provisions fiscales',NULL,NULL,1),(1340,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','771','1339','Impôts belges sur le résultat',NULL,NULL,1),(1341,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7710','1340','Régularisations d\'impôts dus ou versés',NULL,NULL,1),(1342,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7711','1340','Régularisations d\'impôts estimés',NULL,NULL,1),(1343,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7712','1340','Reprises de provisions fiscales',NULL,NULL,1),(1344,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','773','1339','Impôts étrangers sur le résultat',NULL,NULL,1),(1345,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','79','1357','Affectation aux résultats',NULL,NULL,1),(1346,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','790','1345','Bénéfice reporté de l\'exercice précédent',NULL,NULL,1),(1347,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','791','1345','Prélèvement sur le capital et les primes d\'émission',NULL,NULL,1),(1348,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','792','1345','Prélèvement sur les réserves',NULL,NULL,1),(1349,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','793','1345','Perte à reporter',NULL,NULL,1),(1350,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','794','1345','Intervention d\'associés (ou du propriétaire) dans la perte',NULL,NULL,1),(1351,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1352,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1353,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1354,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1355,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1356,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1357,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1401,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1402,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1403,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1404,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1405,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1406,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1407,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1501,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1502,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1503,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1504,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1505,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1506,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1507,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(4001,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1','','Financiación básica',NULL,NULL,1),(4002,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACTIVO','XXXXXX','2','','Activo no corriente',NULL,NULL,1),(4003,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','EXISTENCIAS','XXXXXX','3','','Existencias',NULL,NULL,1),(4004,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4','','Acreedores y deudores por operaciones comerciales',NULL,NULL,1),(4005,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5','','Cuentas financieras',NULL,NULL,1),(4006,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6','','Compras y gastos',NULL,NULL,1),(4007,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7','','Ventas e ingresos',NULL,NULL,1),(4008,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','10','4001','CAPITAL',NULL,NULL,1),(4009,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','100','4008','Capital social',NULL,NULL,1),(4010,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','101','4008','Fondo social',NULL,NULL,1),(4011,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','CAPITAL','102','4008','Capital',NULL,NULL,1),(4012,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','103','4008','Socios por desembolsos no exigidos',NULL,NULL,1),(4013,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1030','4012','Socios por desembolsos no exigidos capital social',NULL,NULL,1),(4014,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1034','4012','Socios por desembolsos no exigidos capital pendiente de inscripción',NULL,NULL,1),(4015,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','104','4008','Socios por aportaciones no dineradas pendientes',NULL,NULL,1),(4016,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1040','4015','Socios por aportaciones no dineradas pendientes capital social',NULL,NULL,1),(4017,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1044','4015','Socios por aportaciones no dineradas pendientes capital pendiente de inscripción',NULL,NULL,1),(4018,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','108','4008','Acciones o participaciones propias en situaciones especiales',NULL,NULL,1),(4019,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','109','4008','Acciones o participaciones propias para reducción de capital',NULL,NULL,1),(4020,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','11','4001','Reservas y otros instrumentos de patrimonio',NULL,NULL,1),(4021,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','110','4020','Prima de emisión o asunción',NULL,NULL,1),(4022,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','111','4020','Otros instrumentos de patrimonio neto',NULL,NULL,1),(4023,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1110','4022','Patrimonio neto por emisión de instrumentos financieros compuestos',NULL,NULL,1),(4024,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1111','4022','Resto de instrumentos de patrimoio neto',NULL,NULL,1),(4025,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','112','4020','Reserva legal',NULL,NULL,1),(4026,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','113','4020','Reservas voluntarias',NULL,NULL,1),(4027,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','114','4020','Reservas especiales',NULL,NULL,1),(4028,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1140','4027','Reservas para acciones o participaciones de la sociedad dominante',NULL,NULL,1),(4029,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1141','4027','Reservas estatutarias',NULL,NULL,1),(4030,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1142','4027','Reservas por capital amortizado',NULL,NULL,1),(4031,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1143','4027','Reservas por fondo de comercio',NULL,NULL,1),(4032,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1144','4028','Reservas por acciones propias aceptadas en garantía',NULL,NULL,1),(4033,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','115','4020','Reservas por pérdidas y ganancias actuariales y otros ajustes',NULL,NULL,1),(4034,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','118','4020','Aportaciones de socios o propietarios',NULL,NULL,1),(4035,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','119','4020','Diferencias por ajuste del capital a euros',NULL,NULL,1),(4036,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','12','4001','Resultados pendientes de aplicación',NULL,NULL,1),(4037,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','120','4036','Remanente',NULL,NULL,1),(4038,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','121','4036','Resultados negativos de ejercicios anteriores',NULL,NULL,1),(4039,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','129','4036','Resultado del ejercicio',NULL,NULL,1),(4040,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','13','4001','Subvenciones, donaciones y ajustes por cambio de valor',NULL,NULL,1),(4041,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','130','4040','Subvenciones oficiales de capital',NULL,NULL,1),(4042,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','131','4040','Donaciones y legados de capital',NULL,NULL,1),(4043,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','132','4040','Otras subvenciones, donaciones y legados',NULL,NULL,1),(4044,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','133','4040','Ajustes por valoración en activos financieros disponibles para la venta',NULL,NULL,1),(4045,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','134','4040','Operaciones de cobertura',NULL,NULL,1),(4046,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1340','4045','Cobertura de flujos de efectivo',NULL,NULL,1),(4047,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1341','4045','Cobertura de una inversión neta en un negocio extranjero',NULL,NULL,1),(4048,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','135','4040','Diferencias de conversión',NULL,NULL,1),(4049,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','136','4040','Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta',NULL,NULL,1),(4050,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','137','4040','Ingresos fiscales a distribuir en varios ejercicios',NULL,NULL,1),(4051,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1370','4050','Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios',NULL,NULL,1),(4052,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1371','4050','Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios',NULL,NULL,1),(4053,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','14','4001','Provisiones',NULL,NULL,1),(4054,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','141','4053','Provisión para impuestos',NULL,NULL,1),(4055,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','142','4053','Provisión para otras responsabilidades',NULL,NULL,1),(4056,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','143','4053','Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4057,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','145','4053','Provisión para actuaciones medioambientales',NULL,NULL,1),(4058,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','15','4001','Deudas a largo plazo con características especiales',NULL,NULL,1),(4059,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','150','4058','Acciones o participaciones a largo plazo consideradas como pasivos financieros',NULL,NULL,1),(4060,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','153','4058','Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4061,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1533','4060','Desembolsos no exigidos empresas del grupo',NULL,NULL,1),(4062,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1534','4060','Desembolsos no exigidos empresas asociadas',NULL,NULL,1),(4063,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1535','4060','Desembolsos no exigidos otras partes vinculadas',NULL,NULL,1),(4064,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1536','4060','Otros desembolsos no exigidos',NULL,NULL,1),(4065,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','154','4058','Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4066,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1543','4065','Aportaciones no dinerarias pendientes empresas del grupo',NULL,NULL,1),(4067,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1544','4065','Aportaciones no dinerarias pendientes empresas asociadas',NULL,NULL,1),(4068,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1545','4065','Aportaciones no dinerarias pendientes otras partes vinculadas',NULL,NULL,1),(4069,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1546','4065','Otras aportaciones no dinerarias pendientes',NULL,NULL,1),(4070,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','16','4001','Deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4071,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','160','4070','Deudas a largo plazo con entidades de crédito vinculadas',NULL,NULL,1),(4072,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1603','4071','Deudas a largo plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4073,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1604','4071','Deudas a largo plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4074,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1605','4071','Deudas a largo plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4075,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','161','4070','Proveedores de inmovilizado a largo plazo partes vinculadas',NULL,NULL,1),(4076,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1613','4075','Proveedores de inmovilizado a largo plazo empresas del grupo',NULL,NULL,1),(4077,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1614','4075','Proveedores de inmovilizado a largo plazo empresas asociadas',NULL,NULL,1),(4078,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1615','4075','Proveedores de inmovilizado a largo plazo otras partes vinculadas',NULL,NULL,1),(4079,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','162','4070','Acreedores por arrendamiento financiero a largo plazo partes vinculadas',NULL,NULL,1),(4080,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1623','4079','Acreedores por arrendamiento financiero a largo plazo empresas del grupo',NULL,NULL,1),(4081,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1624','4080','Acreedores por arrendamiento financiero a largo plazo empresas asociadas',NULL,NULL,1),(4082,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1625','4080','Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas',NULL,NULL,1),(4083,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','163','4070','Otras deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4084,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1633','4083','Otras deudas a largo plazo empresas del grupo',NULL,NULL,1),(4085,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1634','4083','Otras deudas a largo plazo empresas asociadas',NULL,NULL,1),(4086,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1635','4083','Otras deudas a largo plazo otras partes vinculadas',NULL,NULL,1),(4087,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','17','4001','Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos',NULL,NULL,1),(4088,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','170','4087','Deudas a largo plazo con entidades de crédito',NULL,NULL,1),(4089,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','171','4087','Deudas a largo plazo',NULL,NULL,1),(4090,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','172','4087','Deudas a largo plazo transformables en suvbenciones donaciones y legados',NULL,NULL,1),(4091,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','173','4087','Proveedores de inmovilizado a largo plazo',NULL,NULL,1),(4092,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','174','4087','Acreedores por arrendamiento financiero a largo plazo',NULL,NULL,1),(4093,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','175','4087','Efectos a pagar a largo plazo',NULL,NULL,1),(4094,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','176','4087','Pasivos por derivados financieros a largo plazo',NULL,NULL,1),(4095,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','177','4087','Obligaciones y bonos',NULL,NULL,1),(4096,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','179','4087','Deudas representadas en otros valores negociables',NULL,NULL,1),(4097,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','18','4001','Pasivos por fianzas garantias y otros conceptos a largo plazo',NULL,NULL,1),(4098,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','180','4097','Fianzas recibidas a largo plazo',NULL,NULL,1),(4099,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','181','4097','Anticipos recibidos por ventas o prestaciones de servicios a largo plazo',NULL,NULL,1),(4100,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','185','4097','Depositos recibidos a largo plazo',NULL,NULL,1),(4101,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','19','4001','Situaciones transitorias de financiación',NULL,NULL,1),(4102,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','190','4101','Acciones o participaciones emitidas',NULL,NULL,1),(4103,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','192','4101','Suscriptores de acciones',NULL,NULL,1),(4104,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','194','4101','Capital emitido pendiente de inscripción',NULL,NULL,1),(4105,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','195','4101','Acciones o participaciones emitidas consideradas como pasivos financieros',NULL,NULL,1),(4106,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','197','4101','Suscriptores de acciones consideradas como pasivos financieros',NULL,NULL,1),(4107,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','199','4101','Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción',NULL,NULL,1),(4108,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','20','4002','Inmovilizaciones intangibles',NULL,NULL,1),(4109,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','200','4108','Investigación',NULL,NULL,1),(4110,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','201','4108','Desarrollo',NULL,NULL,1),(4111,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','202','4108','Concesiones administrativas',NULL,NULL,1),(4112,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','203','4108','Propiedad industrial',NULL,NULL,1),(4113,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','205','4108','Derechos de transpaso',NULL,NULL,1),(4114,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','206','4108','Aplicaciones informáticas',NULL,NULL,1),(4115,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','209','4108','Anticipos para inmovilizaciones intangibles',NULL,NULL,1),(4116,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','21','4002','Inmovilizaciones materiales',NULL,NULL,1),(4117,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','210','4116','Terrenos y bienes naturales',NULL,NULL,1),(4118,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','211','4116','Construcciones',NULL,NULL,1),(4119,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','212','4116','Instalaciones técnicas',NULL,NULL,1),(4120,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','213','4116','Maquinaria',NULL,NULL,1),(4121,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','214','4116','Utillaje',NULL,NULL,1),(4122,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','215','4116','Otras instalaciones',NULL,NULL,1),(4123,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','216','4116','Mobiliario',NULL,NULL,1),(4124,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','217','4116','Equipos para procesos de información',NULL,NULL,1),(4125,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','218','4116','Elementos de transporte',NULL,NULL,1),(4126,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','219','4116','Otro inmovilizado material',NULL,NULL,1),(4127,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','22','4002','Inversiones inmobiliarias',NULL,NULL,1),(4128,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','220','4127','Inversiones en terreons y bienes naturales',NULL,NULL,1),(4129,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','221','4127','Inversiones en construcciones',NULL,NULL,1),(4130,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','23','4002','Inmovilizaciones materiales en curso',NULL,NULL,1),(4131,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','230','4130','Adaptación de terrenos y bienes naturales',NULL,NULL,1),(4132,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','231','4130','Construcciones en curso',NULL,NULL,1),(4133,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','232','4130','Instalaciones técnicas en montaje',NULL,NULL,1),(4134,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','233','4130','Maquinaria en montaje',NULL,NULL,1),(4135,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','237','4130','Equipos para procesos de información en montaje',NULL,NULL,1),(4136,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','239','4130','Anticipos para inmovilizaciones materiales',NULL,NULL,1),(4137,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','24','4002','Inversiones financieras a largo plazo en partes vinculadas',NULL,NULL,1),(4138,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','240','4137','Participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4139,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2403','4138','Participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4140,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2404','4138','Participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4141,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2405','4138','Participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4142,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','241','4137','Valores representativos de deuda a largo plazo de partes vinculadas',NULL,NULL,1),(4143,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2413','4142','Valores representativos de deuda a largo plazo de empresas del grupo',NULL,NULL,1),(4144,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2414','4142','Valores representativos de deuda a largo plazo de empresas asociadas',NULL,NULL,1),(4145,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2415','4142','Valores representativos de deuda a largo plazo de otras partes vinculadas',NULL,NULL,1),(4146,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','242','4137','Créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4147,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2423','4146','Créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4148,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2424','4146','Créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4149,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2425','4146','Créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4150,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','249','4137','Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4151,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2493','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4152,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2494','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4153,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2495','4150','Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4154,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','25','4002','Otras inversiones financieras a largo plazo',NULL,NULL,1),(4155,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','250','4154','Inversiones financieras a largo plazo en instrumentos de patrimonio',NULL,NULL,1),(4156,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','251','4154','Valores representativos de deuda a largo plazo',NULL,NULL,1),(4157,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','252','4154','Créditos a largo plazo',NULL,NULL,1),(4158,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','253','4154','Créditos a largo plazo por enajenación de inmovilizado',NULL,NULL,1),(4159,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','254','4154','Créditos a largo plazo al personal',NULL,NULL,1),(4160,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','255','4154','Activos por derivados financieros a largo plazo',NULL,NULL,1),(4161,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','258','4154','Imposiciones a largo plazo',NULL,NULL,1),(4162,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','259','4154','Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo',NULL,NULL,1),(4163,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','26','4002','Fianzas y depósitos constituidos a largo plazo',NULL,NULL,1),(4164,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','260','4163','Fianzas constituidas a largo plazo',NULL,NULL,1),(4165,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','261','4163','Depósitos constituidos a largo plazo',NULL,NULL,1),(4166,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','28','4002','Amortización acumulada del inmovilizado',NULL,NULL,1),(4167,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','280','4166','Amortización acumulado del inmovilizado intangible',NULL,NULL,1),(4168,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2800','4167','Amortización acumulada de investigación',NULL,NULL,1),(4169,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2801','4167','Amortización acumulada de desarrollo',NULL,NULL,1),(4170,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2802','4167','Amortización acumulada de concesiones administrativas',NULL,NULL,1),(4171,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2803','4167','Amortización acumulada de propiedad industrial',NULL,NULL,1),(4172,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2805','4167','Amortización acumulada de derechos de transpaso',NULL,NULL,1),(4173,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2806','4167','Amortización acumulada de aplicaciones informáticas',NULL,NULL,1),(4174,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','281','4166','Amortización acumulado del inmovilizado material',NULL,NULL,1),(4175,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2811','4174','Amortización acumulada de construcciones',NULL,NULL,1),(4176,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2812','4174','Amortización acumulada de instalaciones técnicas',NULL,NULL,1),(4177,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2813','4174','Amortización acumulada de maquinaria',NULL,NULL,1),(4178,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2814','4174','Amortización acumulada de utillaje',NULL,NULL,1),(4179,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2815','4174','Amortización acumulada de otras instalaciones',NULL,NULL,1),(4180,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2816','4174','Amortización acumulada de mobiliario',NULL,NULL,1),(4181,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2817','4174','Amortización acumulada de equipos para proceso de información',NULL,NULL,1),(4182,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2818','4174','Amortización acumulada de elementos de transporte',NULL,NULL,1),(4183,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2819','4175','Amortización acumulada de otro inmovilizado material',NULL,NULL,1),(4184,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','282','4166','Amortización acumulada de las inversiones inmobiliarias',NULL,NULL,1),(4185,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','29','4002','Deterioro de valor de activos no corrientes',NULL,NULL,1),(4186,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','290','4185','Deterioro de valor del inmovilizado intangible',NULL,NULL,1),(4187,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2900','4186','Deterioro de valor de investigación',NULL,NULL,1),(4188,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2901','4186','Deterioro de valor de desarrollo',NULL,NULL,1),(4189,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2902','4186','Deterioro de valor de concesiones administrativas',NULL,NULL,1),(4190,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2903','4186','Deterioro de valor de propiedad industrial',NULL,NULL,1),(4191,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2905','4186','Deterioro de valor de derechos de transpaso',NULL,NULL,1),(4192,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2906','4186','Deterioro de valor de aplicaciones informáticas',NULL,NULL,1),(4193,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','291','4185','Deterioro de valor del inmovilizado material',NULL,NULL,1),(4194,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2910','4193','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4195,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2911','4193','Deterioro de valor de construcciones',NULL,NULL,1),(4196,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2912','4193','Deterioro de valor de instalaciones técnicas',NULL,NULL,1),(4197,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2913','4193','Deterioro de valor de maquinaria',NULL,NULL,1),(4198,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2914','4193','Deterioro de valor de utillajes',NULL,NULL,1),(4199,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2915','4194','Deterioro de valor de otras instalaciones',NULL,NULL,1),(4200,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2916','4194','Deterioro de valor de mobiliario',NULL,NULL,1),(4201,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2917','4194','Deterioro de valor de equipos para proceso de información',NULL,NULL,1),(4202,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2918','4194','Deterioro de valor de elementos de transporte',NULL,NULL,1),(4203,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2919','4194','Deterioro de valor de otro inmovilizado material',NULL,NULL,1),(4204,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','292','4185','Deterioro de valor de las inversiones inmobiliarias',NULL,NULL,1),(4205,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2920','4204','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4206,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2921','4204','Deterioro de valor de construcciones',NULL,NULL,1),(4207,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','293','4185','Deterioro de valor de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4208,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2933','4207','Deterioro de valor de participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4209,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2934','4207','Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4210,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2935','4207','Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4211,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','294','4185','Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas',NULL,NULL,1),(4212,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2943','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo',NULL,NULL,1),(4213,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2944','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas',NULL,NULL,1),(4214,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2945','4211','Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas',NULL,NULL,1),(4215,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','295','4185','Deterioro de valor de créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4216,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2953','4215','Deterioro de valor de créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4217,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2954','4215','Deterioro de valor de créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4218,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2955','4215','Deterioro de valor de créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4219,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','296','4185','Deterioro de valor de participaciones en el patrimonio netoa largo plazo',NULL,NULL,1),(4220,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','297','4185','Deterioro de valor de valores representativos de deuda a largo plazo',NULL,NULL,1),(4221,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','298','4185','Deterioro de valor de créditos a largo plazo',NULL,NULL,1),(4222,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','30','4003','Comerciales',NULL,NULL,1),(4223,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','300','4222','Mercaderías A',NULL,NULL,1),(4224,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','301','4222','Mercaderías B',NULL,NULL,1),(4225,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','31','4003','Materias primas',NULL,NULL,1),(4226,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','310','4225','Materias primas A',NULL,NULL,1),(4227,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','311','4225','Materias primas B',NULL,NULL,1),(4228,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','32','4003','Otros aprovisionamientos',NULL,NULL,1),(4229,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','320','4228','Elementos y conjuntos incorporables',NULL,NULL,1),(4230,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','321','4228','Combustibles',NULL,NULL,1),(4231,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','322','4228','Repuestos',NULL,NULL,1),(4232,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','325','4228','Materiales diversos',NULL,NULL,1),(4233,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','326','4228','Embalajes',NULL,NULL,1),(4234,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','327','4228','Envases',NULL,NULL,1),(4235,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','328','4229','Material de oficina',NULL,NULL,1),(4236,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','33','4003','Productos en curso',NULL,NULL,1),(4237,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','330','4236','Productos en curos A',NULL,NULL,1),(4238,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','331','4236','Productos en curso B',NULL,NULL,1),(4239,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','34','4003','Productos semiterminados',NULL,NULL,1),(4240,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','340','4239','Productos semiterminados A',NULL,NULL,1),(4241,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','341','4239','Productos semiterminados B',NULL,NULL,1),(4242,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','35','4003','Productos terminados',NULL,NULL,1),(4243,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','350','4242','Productos terminados A',NULL,NULL,1),(4244,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','351','4242','Productos terminados B',NULL,NULL,1),(4245,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','36','4003','Subproductos, residuos y materiales recuperados',NULL,NULL,1),(4246,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','360','4245','Subproductos A',NULL,NULL,1),(4247,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','361','4245','Subproductos B',NULL,NULL,1),(4248,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','365','4245','Residuos A',NULL,NULL,1),(4249,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','366','4245','Residuos B',NULL,NULL,1),(4250,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','368','4245','Materiales recuperados A',NULL,NULL,1),(4251,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','369','4245','Materiales recuperados B',NULL,NULL,1),(4252,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','39','4003','Deterioro de valor de las existencias',NULL,NULL,1),(4253,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','390','4252','Deterioro de valor de las mercaderías',NULL,NULL,1),(4254,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','391','4252','Deterioro de valor de las materias primas',NULL,NULL,1),(4255,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','392','4252','Deterioro de valor de otros aprovisionamientos',NULL,NULL,1),(4256,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','393','4252','Deterioro de valor de los productos en curso',NULL,NULL,1),(4257,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','394','4252','Deterioro de valor de los productos semiterminados',NULL,NULL,1),(4258,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','395','4252','Deterioro de valor de los productos terminados',NULL,NULL,1),(4259,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','396','4252','Deterioro de valor de los subproductos, residuos y materiales recuperados',NULL,NULL,1),(4260,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','40','4004','Proveedores',NULL,NULL,1),(4261,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','400','4260','Proveedores',NULL,NULL,1),(4262,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4000','4261','Proveedores euros',NULL,NULL,1),(4263,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4004','4261','Proveedores moneda extranjera',NULL,NULL,1),(4264,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4009','4261','Proveedores facturas pendientes de recibir o formalizar',NULL,NULL,1),(4265,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','401','4260','Proveedores efectos comerciales a pagar',NULL,NULL,1),(4266,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','403','4260','Proveedores empresas del grupo',NULL,NULL,1),(4267,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4030','4266','Proveedores empresas del grupo euros',NULL,NULL,1),(4268,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4031','4266','Efectos comerciales a pagar empresas del grupo',NULL,NULL,1),(4269,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4034','4266','Proveedores empresas del grupo moneda extranjera',NULL,NULL,1),(4270,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4036','4266','Envases y embalajes a devolver a proveedores empresas del grupo',NULL,NULL,1),(4271,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4039','4266','Proveedores empresas del grupo facturas pendientes de recibir o de formalizar',NULL,NULL,1),(4272,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','404','4260','Proveedores empresas asociadas',NULL,NULL,1),(4273,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','405','4260','Proveedores otras partes vinculadas',NULL,NULL,1),(4274,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','406','4260','Envases y embalajes a devolver a proveedores',NULL,NULL,1),(4275,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','407','4260','Anticipos a proveedores',NULL,NULL,1),(4276,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','41','4004','Acreedores varios',NULL,NULL,1),(4277,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','410','4276','Acreedores por prestaciones de servicios',NULL,NULL,1),(4278,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4100','4277','Acreedores por prestaciones de servicios euros',NULL,NULL,1),(4279,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4104','4277','Acreedores por prestaciones de servicios moneda extranjera',NULL,NULL,1),(4280,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4109','4277','Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar',NULL,NULL,1),(4281,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','411','4276','Acreedores efectos comerciales a pagar',NULL,NULL,1),(4282,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','419','4276','Acreedores por operaciones en común',NULL,NULL,1),(4283,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','43','4004','Clientes',NULL,NULL,1),(4284,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','430','4283','Clientes',NULL,NULL,1),(4285,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4300','4284','Clientes euros',NULL,NULL,1),(4286,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4304','4284','Clientes moneda extranjera',NULL,NULL,1),(4287,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4309','4284','Clientes facturas pendientes de formalizar',NULL,NULL,1),(4288,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','431','4283','Clientes efectos comerciales a cobrar',NULL,NULL,1),(4289,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4310','4288','Efectos comerciales en cartera',NULL,NULL,1),(4290,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4311','4288','Efectos comerciales descontados',NULL,NULL,1),(4291,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4312','4288','Efectos comerciales en gestión de cobro',NULL,NULL,1),(4292,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4315','4288','Efectos comerciales impagados',NULL,NULL,1),(4293,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','432','4283','Clientes operaciones de factoring',NULL,NULL,1),(4294,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','433','4283','Clientes empresas del grupo',NULL,NULL,1),(4295,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4330','4294','Clientes empresas del grupo euros',NULL,NULL,1),(4296,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4331','4294','Efectos comerciales a cobrar empresas del grupo',NULL,NULL,1),(4297,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4332','4294','Clientes empresas del grupo operaciones de factoring',NULL,NULL,1),(4298,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4334','4294','Clientes empresas del grupo moneda extranjera',NULL,NULL,1),(4299,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4336','4294','Clientes empresas del grupo dudoso cobro',NULL,NULL,1),(4300,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4337','4294','Envases y embalajes a devolver a clientes empresas del grupo',NULL,NULL,1),(4301,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4339','4294','Clientes empresas del grupo facturas pendientes de formalizar',NULL,NULL,1),(4302,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','434','4283','Clientes empresas asociadas',NULL,NULL,1),(4303,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','435','4283','Clientes otras partes vinculadas',NULL,NULL,1),(4304,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','436','4283','Clientes de dudoso cobro',NULL,NULL,1),(4305,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','437','4283','Envases y embalajes a devolver por clientes',NULL,NULL,1),(4306,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','438','4283','Anticipos de clientes',NULL,NULL,1),(4307,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','44','4004','Deudores varios',NULL,NULL,1),(4308,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','440','4307','Deudores',NULL,NULL,1),(4309,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4400','4308','Deudores euros',NULL,NULL,1),(4310,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4404','4308','Deudores moneda extranjera',NULL,NULL,1),(4311,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4409','4308','Deudores facturas pendientes de formalizar',NULL,NULL,1),(4312,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','441','4307','Deudores efectos comerciales a cobrar',NULL,NULL,1),(4313,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4410','4312','Deudores efectos comerciales en cartera',NULL,NULL,1),(4314,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4411','4312','Deudores efectos comerciales descontados',NULL,NULL,1),(4315,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4412','4312','Deudores efectos comerciales en gestión de cobro',NULL,NULL,1),(4316,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4415','4312','Deudores efectos comerciales impagados',NULL,NULL,1),(4317,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','446','4307','Deudores de dusoso cobro',NULL,NULL,1),(4318,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','449','4307','Deudores por operaciones en común',NULL,NULL,1),(4319,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','46','4004','Personal',NULL,NULL,1),(4320,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','460','4319','Anticipos de renumeraciones',NULL,NULL,1),(4321,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','465','4319','Renumeraciones pendientes de pago',NULL,NULL,1),(4322,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','47','4004','Administraciones Públicas',NULL,NULL,1),(4323,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','470','4322','Hacienda Pública deudora por diversos conceptos',NULL,NULL,1),(4324,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4700','4323','Hacienda Pública deudora por IVA',NULL,NULL,1),(4325,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4708','4323','Hacienda Pública deudora por subvenciones concedidas',NULL,NULL,1),(4326,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4709','4323','Hacienda Pública deudora por devolución de impuestos',NULL,NULL,1),(4327,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','471','4322','Organismos de la Seguridad Social deudores',NULL,NULL,1),(4328,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','472','4322','Hacienda Pública IVA soportado',NULL,NULL,1),(4329,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','473','4322','Hacienda Pública retenciones y pagos a cuenta',NULL,NULL,1),(4330,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','474','4322','Activos por impuesto diferido',NULL,NULL,1),(4331,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4740','4330','Activos por diferencias temporarias deducibles',NULL,NULL,1),(4332,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4742','4330','Derechos por deducciones y bonificaciones pendientes de aplicar',NULL,NULL,1),(4333,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4745','4330','Crédito por pérdidasa compensar del ejercicio',NULL,NULL,1),(4334,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','475','4322','Hacienda Pública acreedora por conceptos fiscales',NULL,NULL,1),(4335,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4750','4334','Hacienda Pública acreedora por IVA',NULL,NULL,1),(4336,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4751','4334','Hacienda Pública acreedora por retenciones practicadas',NULL,NULL,1),(4337,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4752','4334','Hacienda Pública acreedora por impuesto sobre sociedades',NULL,NULL,1),(4338,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4758','4334','Hacienda Pública acreedora por subvenciones a integrar',NULL,NULL,1),(4339,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','476','4322','Organismos de la Seguridad Social acreedores',NULL,NULL,1),(4340,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','477','4322','Hacienda Pública IVA repercutido',NULL,NULL,1),(4341,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','479','4322','Pasivos por diferencias temporarias imponibles',NULL,NULL,1),(4342,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','48','4004','Ajustes por periodificación',NULL,NULL,1),(4343,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','480','4342','Gastos anticipados',NULL,NULL,1),(4344,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','485','4342','Ingresos anticipados',NULL,NULL,1),(4345,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','49','4004','Deterioro de valor de créditos comerciales y provisiones a corto plazo',NULL,NULL,1),(4346,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','490','4345','Deterioro de valor de créditos por operaciones comerciales',NULL,NULL,1),(4347,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','493','4345','Deterioro de valor de créditos por operaciones comerciales con partes vinculadas',NULL,NULL,1),(4348,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4933','4347','Deterioro de valor de créditos por operaciones comerciales con empresas del grupo',NULL,NULL,1),(4349,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4934','4347','Deterioro de valor de créditos por operaciones comerciales con empresas asociadas',NULL,NULL,1),(4350,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4935','4347','Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas',NULL,NULL,1),(4351,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','499','4345','Provisiones por operaciones comerciales',NULL,NULL,1),(4352,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4994','4351','Provisión para contratos anerosos',NULL,NULL,1),(4353,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4999','4351','Provisión para otras operaciones comerciales',NULL,NULL,1),(4354,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','50','4005','Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo',NULL,NULL,1),(4355,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','500','4354','Obligaciones y bonos a corto plazo',NULL,NULL,1),(4356,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','502','4354','Acciones o participaciones a corto plazo consideradas como pasivos financieros',NULL,NULL,1),(4357,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','505','4354','Deudas representadas en otros valores negociables a corto plazo',NULL,NULL,1),(4358,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','506','4354','Intereses a corto plazo de emprésitos y otras emisiones analógicas',NULL,NULL,1),(4359,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','507','4354','Dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4360,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','509','4354','Valores negociables amortizados',NULL,NULL,1),(4361,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5090','4360','Obligaciones y bonos amortizados',NULL,NULL,1),(4362,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5095','4360','Otros valores negociables amortizados',NULL,NULL,1),(4363,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','51','4005','Deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4364,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','510','4363','Deudas a corto plazo con entidades de crédito vinculadas',NULL,NULL,1),(4365,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5103','4364','Deudas a corto plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4366,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5104','4364','Deudas a corto plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4367,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5105','4364','Deudas a corto plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4368,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','511','4363','Proveedores de inmovilizado a corto plazo partes vinculadas',NULL,NULL,1),(4369,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5113','4368','Proveedores de inmovilizado a corto plazo empresas del grupo',NULL,NULL,1),(4370,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5114','4368','Proveedores de inmovilizado a corto plazo empresas asociadas',NULL,NULL,1),(4371,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5115','4368','Proveedores de inmovilizado a corto plazo otras partes vinculadas',NULL,NULL,1),(4372,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','512','4363','Acreedores por arrendamiento financiero a corto plazo partes vinculadas',NULL,NULL,1),(4373,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5123','4372','Acreedores por arrendamiento financiero a corto plazo empresas del grupo',NULL,NULL,1),(4374,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5124','4372','Acreedores por arrendamiento financiero a corto plazo empresas asociadas',NULL,NULL,1),(4375,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5125','4372','Acreedores por arrendamiento financiero a corto plazo otras partes vinculadas',NULL,NULL,1),(4376,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','513','4363','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4377,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5133','4376','Otras deudas a corto plazo con empresas del grupo',NULL,NULL,1),(4378,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5134','4376','Otras deudas a corto plazo con empresas asociadas',NULL,NULL,1),(4379,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5135','4376','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4380,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','514','4363','Intereses a corto plazo con partes vinculadas',NULL,NULL,1),(4381,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5143','4380','Intereses a corto plazo empresas del grupo',NULL,NULL,1),(4382,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5144','4380','Intereses a corto plazo empresas asociadas',NULL,NULL,1),(4383,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5145','4380','Intereses deudas a corto plazo partes vinculadas',NULL,NULL,1),(4384,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','52','4005','Deudas a corto plazo por préstamos recibidos y otros conceptos',NULL,NULL,1),(4385,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','520','4384','Deudas a corto plazo con entidades de crédito',NULL,NULL,1),(4386,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5200','4385','Préstamos a corto plazo de entidades de crédito',NULL,NULL,1),(4387,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5201','4385','Deudas a corto plazo por crédito dispuesto',NULL,NULL,1),(4388,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5208','4385','Deudas por efectos descontados',NULL,NULL,1),(4389,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5209','4385','Deudas por operaciones de factoring',NULL,NULL,1),(4390,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','521','4384','Deudas a corto plazo',NULL,NULL,1),(4391,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','522','4384','Deudas a corto plazo transformables en subvenciones donaciones y legados',NULL,NULL,1),(4392,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','523','4384','Proveedores de inmovilizado a corto plazo',NULL,NULL,1),(4393,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','526','4384','Dividendo activo a pagar',NULL,NULL,1),(4394,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','527','4384','Intereses a corto plazo de deudas con entidades de crédito',NULL,NULL,1),(4395,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','528','4384','Intereses a corto plazo de deudas',NULL,NULL,1),(4396,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','529','4384','Provisiones a corto plazo',NULL,NULL,1),(4397,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5291','4396','Provisión a corto plazo para impuestos',NULL,NULL,1),(4398,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5292','4396','Provisión a corto plazo para otras responsabilidades',NULL,NULL,1),(4399,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5293','4396','Provisión a corto plazo por desmantelamiento retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4400,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5295','4396','Provisión a corto plazo para actuaciones medioambientales',NULL,NULL,1),(4401,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','53','4005','Inversiones financieras a corto plazo en partes vinculadas',NULL,NULL,1),(4402,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','530','4401','Participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4403,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5303','4402','Participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4404,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5304','4402','Participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4405,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5305','4402','Participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4406,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','531','4401','Valores representativos de deuda a corto plazo de partes vinculadas',NULL,NULL,1),(4407,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5313','4406','Valores representativos de deuda a corto plazo de empresas del grupo',NULL,NULL,1),(4408,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5314','4406','Valores representativos de deuda a corto plazo de empresas asociadas',NULL,NULL,1),(4409,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5315','4406','Valores representativos de deuda a corto plazo de otras partes vinculadas',NULL,NULL,1),(4410,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','532','4401','Créditos a corto plazo a partes vinculadas',NULL,NULL,1),(4411,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5323','4410','Créditos a corto plazo a empresas del grupo',NULL,NULL,1),(4412,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5324','4410','Créditos a corto plazo a empresas asociadas',NULL,NULL,1),(4413,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5325','4410','Créditos a corto plazo a otras partes vinculadas',NULL,NULL,1),(4414,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','533','4401','Intereses a corto plazo de valores representativos de deuda de partes vinculadas',NULL,NULL,1),(4415,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5333','4414','Intereses a corto plazo de valores representativos de deuda en empresas del grupo',NULL,NULL,1),(4416,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5334','4414','Intereses a corto plazo de valores representativos de deuda en empresas asociadas',NULL,NULL,1),(4417,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5335','4414','Intereses a corto plazo de valores representativos de deuda en otras partes vinculadas',NULL,NULL,1),(4418,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','534','4401','Intereses a corto plazo de créditos a partes vinculadas',NULL,NULL,1),(4419,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5343','4418','Intereses a corto plazo de créditos a empresas del grupo',NULL,NULL,1),(4420,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5344','4418','Intereses a corto plazo de créditos a empresas asociadas',NULL,NULL,1),(4421,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5345','4418','Intereses a corto plazo de créditos a otras partes vinculadas',NULL,NULL,1),(4422,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','535','4401','Dividendo a cobrar de inversiones financieras en partes vinculadas',NULL,NULL,1),(4423,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5353','4422','Dividendo a cobrar de empresas del grupo',NULL,NULL,1),(4424,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5354','4422','Dividendo a cobrar de empresas asociadas',NULL,NULL,1),(4425,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5355','4422','Dividendo a cobrar de otras partes vinculadas',NULL,NULL,1),(4426,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','539','4401','Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4427,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5393','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4428,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5394','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4429,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5395','4426','Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4430,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','54','4005','Otras inversiones financieras a corto plazo',NULL,NULL,1),(4431,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','540','4430','Inversiones financieras a corto plazo en instrumentos de patrimonio',NULL,NULL,1),(4432,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','541','4430','Valores representativos de deuda a corto plazo',NULL,NULL,1),(4433,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','542','4430','Créditos a corto plazo',NULL,NULL,1),(4434,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','543','4430','Créditos a corto plazo por enejenación de inmovilizado',NULL,NULL,1),(4435,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','544','4430','Créditos a corto plazo al personal',NULL,NULL,1),(4436,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','545','4430','Dividendo a cobrar',NULL,NULL,1),(4437,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','546','4430','Intereses a corto plazo de valores reprsentativos de deuda',NULL,NULL,1),(4438,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','547','4430','Intereses a corto plazo de créditos',NULL,NULL,1),(4439,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','548','4430','Imposiciones a corto plazo',NULL,NULL,1),(4440,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','549','4430','Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo',NULL,NULL,1),(4441,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','55','4005','Otras cuentas no bancarias',NULL,NULL,1),(4442,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','550','4441','Titular de la explotación',NULL,NULL,1),(4443,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','551','4441','Cuenta corriente con socios y administradores',NULL,NULL,1),(4444,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','552','4441','Cuenta corriente otras personas y entidades vinculadas',NULL,NULL,1),(4445,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5523','4444','Cuenta corriente con empresas del grupo',NULL,NULL,1),(4446,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5524','4444','Cuenta corriente con empresas asociadas',NULL,NULL,1),(4447,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5525','4444','Cuenta corriente con otras partes vinculadas',NULL,NULL,1),(4448,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','554','4441','Cuenta corriente con uniones temporales de empresas y comunidades de bienes',NULL,NULL,1),(4449,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','555','4441','Partidas pendientes de aplicación',NULL,NULL,1),(4450,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','556','4441','Desembolsos exigidos sobre participaciones en el patrimonio neto',NULL,NULL,1),(4451,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5563','4450','Desembolsos exigidos sobre participaciones empresas del grupo',NULL,NULL,1),(4452,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5564','4450','Desembolsos exigidos sobre participaciones empresas asociadas',NULL,NULL,1),(4453,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5565','4450','Desembolsos exigidos sobre participaciones otras partes vinculadas',NULL,NULL,1),(4454,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5566','4450','Desembolsos exigidos sobre participaciones otras empresas',NULL,NULL,1),(4455,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','557','4441','Dividendo activo a cuenta',NULL,NULL,1),(4456,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','558','4441','Socios por desembolsos exigidos',NULL,NULL,1),(4457,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5580','4456','Socios por desembolsos exigidos sobre acciones o participaciones ordinarias',NULL,NULL,1),(4458,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5585','4456','Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4459,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','559','4441','Derivados financieros a corto plazo',NULL,NULL,1),(4460,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5590','4459','Activos por derivados financieros a corto plazo',NULL,NULL,1),(4461,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5595','4459','Pasivos por derivados financieros a corto plazo',NULL,NULL,1),(4462,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','56','4005','Finanzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación',NULL,NULL,1),(4463,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','560','4462','Finanzas recibidas a corto plazo',NULL,NULL,1),(4464,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','561','4462','Depósitos recibidos a corto plazo',NULL,NULL,1),(4465,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','565','4462','Finanzas constituidas a corto plazo',NULL,NULL,1),(4466,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','566','4462','Depósitos constituidos a corto plazo',NULL,NULL,1),(4467,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','567','4462','Intereses pagados por anticipado',NULL,NULL,1),(4468,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','568','4462','Intereses cobrados a corto plazo',NULL,NULL,1),(4469,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','57','4005','Tesorería',NULL,NULL,1),(4470,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','CAJA','570','4469','Caja euros',NULL,NULL,1),(4471,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','571','4469','Caja moneda extranjera',NULL,NULL,1),(4472,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','BANCOS','572','4469','Bancos e instituciones de crédito cc vista euros',NULL,NULL,1),(4473,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','573','4469','Bancos e instituciones de crédito cc vista moneda extranjera',NULL,NULL,1),(4474,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','574','4469','Bancos e instituciones de crédito cuentas de ahorro euros',NULL,NULL,1),(4475,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','575','4469','Bancos e instituciones de crédito cuentas de ahorro moneda extranjera',NULL,NULL,1),(4476,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','576','4469','Inversiones a corto plazo de gran liquidez',NULL,NULL,1),(4477,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','59','4005','Deterioro del valor de las inversiones financieras a corto plazo',NULL,NULL,1),(4478,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','593','4477','Deterioro del valor de participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4479,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5933','4478','Deterioro del valor de participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4480,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5934','4478','Deterioro del valor de participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4481,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5935','4478','Deterioro del valor de participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4482,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','594','4477','Deterioro del valor de valores representativos de deuda a corto plazo en partes vinculadas',NULL,NULL,1),(4483,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5943','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas del grupo',NULL,NULL,1),(4484,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5944','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas asociadas',NULL,NULL,1),(4485,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5945','4482','Deterioro del valor de valores representativos de deuda a corto plazo en otras partes vinculadas',NULL,NULL,1),(4486,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','595','4477','Deterioro del valor de créditos a corto plazo en partes vinculadas',NULL,NULL,1),(4487,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5953','4486','Deterioro del valor de créditos a corto plazo en empresas del grupo',NULL,NULL,1),(4488,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5954','4486','Deterioro del valor de créditos a corto plazo en empresas asociadas',NULL,NULL,1),(4489,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5955','4486','Deterioro del valor de créditos a corto plazo en otras partes vinculadas',NULL,NULL,1),(4490,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','596','4477','Deterioro del valor de participaciones a corto plazo',NULL,NULL,1),(4491,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','597','4477','Deterioro del valor de valores representativos de deuda a corto plazo',NULL,NULL,1),(4492,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','598','4477','Deterioro de valor de créditos a corto plazo',NULL,NULL,1),(4493,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','60','4006','Compras',NULL,NULL,1),(4494,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','600','4493','Compras de mercaderías',NULL,NULL,1),(4495,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','601','4493','Compras de materias primas',NULL,NULL,1),(4496,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','602','4493','Compras de otros aprovisionamientos',NULL,NULL,1),(4497,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','606','4493','Descuentos sobre compras por pronto pago',NULL,NULL,1),(4498,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6060','4497','Descuentos sobre compras por pronto pago de mercaderías',NULL,NULL,1),(4499,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6061','4497','Descuentos sobre compras por pronto pago de materias primas',NULL,NULL,1),(4500,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6062','4497','Descuentos sobre compras por pronto pago de otros aprovisionamientos',NULL,NULL,1),(4501,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','607','4493','Trabajos realizados por otras empresas',NULL,NULL,1),(4502,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','608','4493','Devoluciones de compras y operaciones similares',NULL,NULL,1),(4503,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6080','4502','Devoluciones de compras de mercaderías',NULL,NULL,1),(4504,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6081','4502','Devoluciones de compras de materias primas',NULL,NULL,1),(4505,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6082','4502','Devoluciones de compras de otros aprovisionamientos',NULL,NULL,1),(4506,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','609','4493','Rappels por compras',NULL,NULL,1),(4507,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6090','4506','Rappels por compras de mercaderías',NULL,NULL,1),(4508,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6091','4506','Rappels por compras de materias primas',NULL,NULL,1),(4509,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6092','4506','Rappels por compras de otros aprovisionamientos',NULL,NULL,1),(4510,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','61','4006','Variación de existencias',NULL,NULL,1),(4511,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','610','4510','Variación de existencias de mercaderías',NULL,NULL,1),(4512,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','611','4510','Variación de existencias de materias primas',NULL,NULL,1),(4513,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','612','4510','Variación de existencias de otros aprovisionamientos',NULL,NULL,1),(4514,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','62','4006','Servicios exteriores',NULL,NULL,1),(4515,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','620','4514','Gastos en investigación y desarrollo del ejercicio',NULL,NULL,1),(4516,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','621','4514','Arrendamientos y cánones',NULL,NULL,1),(4517,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','622','4514','Reparaciones y conservación',NULL,NULL,1),(4518,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','623','4514','Servicios profesionales independientes',NULL,NULL,1),(4519,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','624','4514','Transportes',NULL,NULL,1),(4520,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','625','4514','Primas de seguros',NULL,NULL,1),(4521,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','626','4514','Servicios bancarios y similares',NULL,NULL,1),(4522,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','627','4514','Publicidad, propaganda y relaciones públicas',NULL,NULL,1),(4523,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','628','4514','Suministros',NULL,NULL,1),(4524,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','629','4514','Otros servicios',NULL,NULL,1),(4525,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','63','4006','Tributos',NULL,NULL,1),(4526,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','630','4525','Impuesto sobre benecifios',NULL,NULL,1),(4527,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6300','4526','Impuesto corriente',NULL,NULL,1),(4528,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6301','4526','Impuesto diferido',NULL,NULL,1),(4529,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','631','4525','Otros tributos',NULL,NULL,1),(4530,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','633','4525','Ajustes negativos en la imposición sobre beneficios',NULL,NULL,1),(4531,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','634','4525','Ajustes negativos en la imposición indirecta',NULL,NULL,1),(4532,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6341','4531','Ajustes negativos en IVA de activo corriente',NULL,NULL,1),(4533,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6342','4531','Ajustes negativos en IVA de inversiones',NULL,NULL,1),(4534,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','636','4525','Devolución de impuestos',NULL,NULL,1),(4535,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','638','4525','Ajustes positivos en la imposición sobre beneficios',NULL,NULL,1),(4536,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','639','4525','Ajustes positivos en la imposición directa',NULL,NULL,1),(4537,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6391','4536','Ajustes positivos en IVA de activo corriente',NULL,NULL,1),(4538,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6392','4536','Ajustes positivos en IVA de inversiones',NULL,NULL,1),(4539,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','64','4006','Gastos de personal',NULL,NULL,1),(4540,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','640','4539','Sueldos y salarios',NULL,NULL,1),(4541,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','641','4539','Indemnizaciones',NULL,NULL,1),(4542,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','642','4539','Seguridad social a cargo de la empresa',NULL,NULL,1),(4543,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','649','4539','Otros gastos sociales',NULL,NULL,1),(4544,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','65','4006','Otros gastos de gestión',NULL,NULL,1),(4545,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','650','4544','Pérdidas de créditos comerciales incobrables',NULL,NULL,1),(4546,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','651','4544','Resultados de operaciones en común',NULL,NULL,1),(4547,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6510','4546','Beneficio transferido gestor',NULL,NULL,1),(4548,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6511','4546','Pérdida soportada participe o asociado no gestor',NULL,NULL,1),(4549,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','659','4544','Otras pérdidas en gestión corriente',NULL,NULL,1),(4550,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','66','4006','Gastos financieros',NULL,NULL,1),(4551,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','660','4550','Gastos financieros por actualización de provisiones',NULL,NULL,1),(4552,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','661','4550','Intereses de obligaciones y bonos',NULL,NULL,1),(4553,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6610','4452','Intereses de obligaciones y bonos a largo plazo empresas del grupo',NULL,NULL,1),(4554,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6611','4452','Intereses de obligaciones y bonos a largo plazo empresas asociadas',NULL,NULL,1),(4555,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6612','4452','Intereses de obligaciones y bonos a largo plazo otras partes vinculadas',NULL,NULL,1),(4556,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6613','4452','Intereses de obligaciones y bonos a largo plazo otras empresas',NULL,NULL,1),(4557,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6615','4452','Intereses de obligaciones y bonos a corto plazo empresas del grupo',NULL,NULL,1),(4558,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6616','4452','Intereses de obligaciones y bonos a corto plazo empresas asociadas',NULL,NULL,1),(4559,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6617','4452','Intereses de obligaciones y bonos a corto plazo otras partes vinculadas',NULL,NULL,1),(4560,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6618','4452','Intereses de obligaciones y bonos a corto plazo otras empresas',NULL,NULL,1),(4561,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','662','4550','Intereses de deudas',NULL,NULL,1),(4562,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6620','4561','Intereses de deudas empresas del grupo',NULL,NULL,1),(4563,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6621','4561','Intereses de deudas empresas asociadas',NULL,NULL,1),(4564,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6622','4561','Intereses de deudas otras partes vinculadas',NULL,NULL,1),(4565,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6623','4561','Intereses de deudas con entidades de crédito',NULL,NULL,1),(4566,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6624','4561','Intereses de deudas otras empresas',NULL,NULL,1),(4567,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','663','4550','Pérdidas por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4568,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','664','4550','Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4569,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6640','4568','Dividendos de pasivos empresas del grupo',NULL,NULL,1),(4570,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6641','4568','Dividendos de pasivos empresas asociadas',NULL,NULL,1),(4571,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6642','4568','Dividendos de pasivos otras partes vinculadas',NULL,NULL,1),(4572,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6643','4568','Dividendos de pasivos otras empresas',NULL,NULL,1),(4573,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','665','4550','Intereses por descuento de efectos y operaciones de factoring',NULL,NULL,1),(4574,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6650','4573','Intereses por descuento de efectos en entidades de crédito del grupo',NULL,NULL,1),(4575,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6651','4573','Intereses por descuento de efectos en entidades de crédito asociadas',NULL,NULL,1),(4576,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6652','4573','Intereses por descuento de efectos en entidades de crédito vinculadas',NULL,NULL,1),(4577,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6653','4573','Intereses por descuento de efectos en otras entidades de crédito',NULL,NULL,1),(4578,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6654','4573','Intereses por operaciones de factoring con entidades de crédito del grupo',NULL,NULL,1),(4579,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6655','4573','Intereses por operaciones de factoring con entidades de crédito asociadas',NULL,NULL,1),(4580,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6656','4573','Intereses por operaciones de factoring con otras entidades de crédito vinculadas',NULL,NULL,1),(4581,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6657','4573','Intereses por operaciones de factoring con otras entidades de crédito',NULL,NULL,1),(4582,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','666','4550','Pérdidas en participaciones y valores representativos de deuda',NULL,NULL,1),(4583,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6660','4582','Pérdidas en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4584,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6661','4582','Pérdidas en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4585,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6662','4582','Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4586,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6663','4582','Pérdidas en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4587,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6665','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4588,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6666','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4589,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6667','4582','Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4590,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6668','4582','Pérdidas en valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4591,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','667','4550','Pérdidas de créditos no comerciales',NULL,NULL,1),(4592,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6670','4591','Pérdidas de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4593,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6671','4591','Pérdidas de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4594,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6672','4591','Pérdidas de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4595,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6673','4591','Pérdidas de créditos a largo plazo otras empresas',NULL,NULL,1),(4596,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6675','4591','Pérdidas de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4597,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6676','4591','Pérdidas de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4598,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6677','4591','Pérdidas de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4599,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6678','4591','Pérdidas de créditos a corto plazo otras empresas',NULL,NULL,1),(4600,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','668','4550','Diferencias negativas de cambio',NULL,NULL,1),(4601,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','669','4550','Otros gastos financieros',NULL,NULL,1),(4602,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','67','4006','Pérdidas procedentes de activos no corrientes y gastos excepcionales',NULL,NULL,1),(4603,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','670','4602','Pérdidas procedentes del inmovilizado intangible',NULL,NULL,1),(4604,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','671','4602','Pérdidas procedentes del inmovilizado material',NULL,NULL,1),(4605,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','672','4602','Pérdidas procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4607,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','673','4602','Pérdidas procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4608,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6733','4607','Pérdidas procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4609,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6734','4607','Pérdidas procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4610,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6735','4607','Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4611,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','675','4602','Pérdidas por operaciones con obligaciones propias',NULL,NULL,1),(4612,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','678','4602','Gastos excepcionales',NULL,NULL,1),(4613,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','68','4006','Dotaciones para amortizaciones',NULL,NULL,1),(4614,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','680','4613','Amortización del inmovilizado intangible',NULL,NULL,1),(4615,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','681','4613','Amortización del inmovilizado material',NULL,NULL,1),(4616,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','682','4613','Amortización de las inversiones inmobiliarias',NULL,NULL,1),(4617,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','69','4006','Pérdidas por deterioro y otras dotaciones',NULL,NULL,1),(4618,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','690','4617','Pérdidas por deterioro del inmovilizado intangible',NULL,NULL,1),(4619,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','691','4617','Pérdidas por deterioro del inmovilizado material',NULL,NULL,1),(4620,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','692','4617','Pérdidas por deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4621,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','693','4617','Pérdidas por deterioro de existencias',NULL,NULL,1),(4622,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6930','4621','Pérdidas por deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4623,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6931','4621','Pérdidas por deterioro de mercaderías',NULL,NULL,1),(4624,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6932','4621','Pérdidas por deterioro de materias primas',NULL,NULL,1),(4625,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6933','4621','Pérdidas por deterioro de otros aprovisionamientos',NULL,NULL,1),(4626,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','694','4617','Pérdidas por deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4627,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','695','4617','Dotación a la provisión por operaciones comerciales',NULL,NULL,1),(4628,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6954','4627','Dotación a la provisión por contratos onerosos',NULL,NULL,1),(4629,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6959','4628','Dotación a la provisión para otras operaciones comerciales',NULL,NULL,1),(4630,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','696','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4631,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6960','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4632,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6961','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4633,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6962','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4634,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6963','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4635,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6965','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4636,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6966','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4637,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6967','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4638,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6968','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4639,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','697','4617','Pérdidas por deterioro de créditos a largo plazo',NULL,NULL,1),(4640,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6970','4639','Pérdidas por deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4641,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6971','4639','Pérdidas por deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4642,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6972','4639','Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4643,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6973','4639','Pérdidas por deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4644,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','698','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4645,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6980','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4646,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6981','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4647,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6985','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4648,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6986','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4649,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6988','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas',NULL,NULL,1),(4650,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','699','4617','Pérdidas por deterioro de crédito a corto plazo',NULL,NULL,1),(4651,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6990','4650','Pérdidas por deterioro de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4652,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6991','4650','Pérdidas por deterioro de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4653,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6992','4650','Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas',NULL,NULL,1),(4654,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6993','4650','Pérdidas por deterioro de crédito a corto plazo otras empresas',NULL,NULL,1),(4655,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','70','4007','Ventas',NULL,NULL,1),(4656,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','700','4655','Ventas de mercaderías',NULL,NULL,1),(4657,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','701','4655','Ventas de productos terminados',NULL,NULL,1),(4658,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','702','4655','Ventas de productos semiterminados',NULL,NULL,1),(4659,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','703','4655','Ventas de subproductos y residuos',NULL,NULL,1),(4660,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','704','4655','Ventas de envases y embalajes',NULL,NULL,1),(4661,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','705','4655','Prestaciones de servicios',NULL,NULL,1),(4662,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','706','4655','Descuentos sobre ventas por pronto pago',NULL,NULL,1),(4663,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7060','4662','Descuentos sobre ventas por pronto pago de mercaderías',NULL,NULL,1),(4664,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7061','4662','Descuentos sobre ventas por pronto pago de productos terminados',NULL,NULL,1),(4665,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7062','4662','Descuentos sobre ventas por pronto pago de productos semiterminados',NULL,NULL,1),(4666,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7063','4662','Descuentos sobre ventas por pronto pago de subproductos y residuos',NULL,NULL,1),(4667,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','708','4655','Devoluciones de ventas y operacioes similares',NULL,NULL,1),(4668,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7080','4667','Devoluciones de ventas de mercaderías',NULL,NULL,1),(4669,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7081','4667','Devoluciones de ventas de productos terminados',NULL,NULL,1),(4670,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7082','4667','Devoluciones de ventas de productos semiterminados',NULL,NULL,1),(4671,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7083','4667','Devoluciones de ventas de subproductos y residuos',NULL,NULL,1),(4672,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7084','4667','Devoluciones de ventas de envases y embalajes',NULL,NULL,1),(4673,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','71','4007','Variación de existencias',NULL,NULL,1),(4674,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','710','4673','Variación de existencias de productos en curso',NULL,NULL,1),(4675,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','711','4673','Variación de existencias de productos semiterminados',NULL,NULL,1),(4676,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','712','4673','Variación de existencias de productos terminados',NULL,NULL,1),(4677,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','713','4673','Variación de existencias de subproductos, residuos y materiales recuperados',NULL,NULL,1),(4678,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','73','4007','Trabajos realizados para la empresa',NULL,NULL,1),(4679,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','730','4678','Trabajos realizados para el inmovilizado intangible',NULL,NULL,1),(4680,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','731','4678','Trabajos realizados para el inmovilizado tangible',NULL,NULL,1),(4681,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','732','4678','Trabajos realizados en inversiones inmobiliarias',NULL,NULL,1),(4682,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','733','4678','Trabajos realizados para el inmovilizado material en curso',NULL,NULL,1),(4683,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','74','4007','Subvenciones, donaciones y legados',NULL,NULL,1),(4684,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','740','4683','Subvenciones, donaciones y legados a la explotación',NULL,NULL,1),(4685,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','746','4683','Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio',NULL,NULL,1),(4686,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','747','4683','Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio',NULL,NULL,1),(4687,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','75','4007','Otros ingresos de gestión',NULL,NULL,1),(4688,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','751','4687','Resultados de operaciones en común',NULL,NULL,1),(4689,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7510','4688','Pérdida transferida gestor',NULL,NULL,1),(4690,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7511','4688','Beneficio atribuido participe o asociado no gestor',NULL,NULL,1),(4691,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','752','4687','Ingreso por arrendamiento',NULL,NULL,1),(4692,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','753','4687','Ingresos de propiedad industrial cedida en explotación',NULL,NULL,1),(4693,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','754','4687','Ingresos por comisiones',NULL,NULL,1),(4694,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','755','4687','Ingresos por servicios al personal',NULL,NULL,1),(4695,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','759','4687','Ingresos por servicios diversos',NULL,NULL,1),(4696,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76','4007','Ingresos financieros',NULL,NULL,1),(4697,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','760','4696','Ingresos de participaciones en instrumentos de patrimonio',NULL,NULL,1),(4698,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7600','4697','Ingresos de participaciones en instrumentos de patrimonio empresas del grupo',NULL,NULL,1),(4699,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7601','4697','Ingresos de participaciones en instrumentos de patrimonio empresas asociadas',NULL,NULL,1),(4700,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7602','4697','Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas',NULL,NULL,1),(4701,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7603','4697','Ingresos de participaciones en instrumentos de patrimonio otras empresas',NULL,NULL,1),(4702,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','761','4696','Ingresos de valores representativos de deuda',NULL,NULL,1),(4703,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7610','4702','Ingresos de valores representativos de deuda empresas del grupo',NULL,NULL,1),(4704,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7611','4702','Ingresos de valores representativos de deuda empresas asociadas',NULL,NULL,1),(4705,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7612','4702','Ingresos de valores representativos de deuda otras partes asociadas',NULL,NULL,1),(4706,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7613','4702','Ingresos de valores representativos de deuda otras empresas',NULL,NULL,1),(4707,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','762','4696','Ingresos de créditos',NULL,NULL,1),(4708,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7620','4707','Ingresos de créditos a largo plazo',NULL,NULL,1),(4709,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76200','4708','Ingresos de crédito a largo plazo empresas del grupo',NULL,NULL,1),(4710,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76201','4708','Ingresos de crédito a largo plazo empresas asociadas',NULL,NULL,1),(4711,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76202','4708','Ingresos de crédito a largo plazo otras partes asociadas',NULL,NULL,1),(4712,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76203','4708','Ingresos de crédito a largo plazo otras empresas',NULL,NULL,1),(4713,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7621','4707','Ingresos de créditos a corto plazo',NULL,NULL,1),(4714,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76210','4713','Ingresos de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4715,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76211','4713','Ingresos de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4716,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76212','4713','Ingresos de crédito a corto plazo otras partes asociadas',NULL,NULL,1),(4717,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76213','4713','Ingresos de crédito a corto plazo otras empresas',NULL,NULL,1),(4718,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','763','4696','Beneficios por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4719,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','766','4696','Beneficios en participaciones y valores representativos de deuda',NULL,NULL,1),(4720,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7660','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4721,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7661','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4722,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7662','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas',NULL,NULL,1),(4723,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7663','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4724,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7665','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4725,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7666','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4726,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7667','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas',NULL,NULL,1),(4727,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7668','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4728,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','768','4696','Diferencias positivas de cambio',NULL,NULL,1),(4729,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','769','4696','Otros ingresos financieros',NULL,NULL,1),(4730,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','77','4007','Beneficios procedentes de activos no corrientes e ingresos excepcionales',NULL,NULL,1),(4731,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','770','4730','Beneficios procedentes del inmovilizado intangible',NULL,NULL,1),(4732,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','771','4730','Beneficios procedentes del inmovilizado material',NULL,NULL,1),(4733,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','772','4730','Beneficios procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4734,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','773','4730','Beneficios procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4735,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7733','4734','Beneficios procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4736,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7734','4734','Beneficios procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4737,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7735','4734','Beneficios procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4738,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','775','4730','Beneficios por operaciones con obligaciones propias',NULL,NULL,1),(4739,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','778','4730','Ingresos excepcionales',NULL,NULL,1),(4741,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79','4007','Excesos y aplicaciones de provisiones y pérdidas por deterioro',NULL,NULL,1),(4742,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','790','4741','Revisión del deterioro del inmovilizado intangible',NULL,NULL,1),(4743,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','791','4741','Revisión del deterioro del inmovilizado material',NULL,NULL,1),(4744,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','792','4741','Revisión del deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4745,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','793','4741','Revisión del deterioro de las existencias',NULL,NULL,1),(4746,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7930','4745','Revisión del deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4747,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7931','4745','Revisión del deterioro de mercaderías',NULL,NULL,1),(4748,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7932','4745','Revisión del deterioro de materias primas',NULL,NULL,1),(4749,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7933','4745','Revisión del deterioro de otros aprovisionamientos',NULL,NULL,1),(4750,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','794','4741','Revisión del deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4751,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','795','4741','Exceso de provisiones',NULL,NULL,1),(4752,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7951','4751','Exceso de provisión para impuestos',NULL,NULL,1),(4753,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7952','4751','Exceso de provisión para otras responsabilidades',NULL,NULL,1),(4755,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7954','4751','Exceso de provisión para operaciones comerciales',NULL,NULL,1),(4756,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79544','4755','Exceso de provisión por contratos onerosos',NULL,NULL,1),(4757,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79549','4755','Exceso de provisión para otras operaciones comerciales',NULL,NULL,1),(4758,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7955','4751','Exceso de provisión para actuaciones medioambienteales',NULL,NULL,1),(4759,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','796','4741','Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4760,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7960','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4761,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7961','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4762,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7962','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4763,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7963','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4764,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7965','4759','Revisión del deterioro de valores representativos a largo plazo empresas del grupo',NULL,NULL,1),(4765,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7966','4759','Revisión del deterioro de valores representativos a largo plazo empresas asociadas',NULL,NULL,1),(4766,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7967','4759','Revisión del deterioro de valores representativos a largo otras partes vinculadas',NULL,NULL,1),(4767,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7968','4759','Revisión del deterioro de valores representativos a largo plazo otras empresas',NULL,NULL,1),(4768,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','797','4741','Revisión del deterioro de créditos a largo plazo',NULL,NULL,1),(4769,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7970','4768','Revisión del deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4770,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7971','4768','Revisión del deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4771,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7972','4768','Revisión del deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4772,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7973','4768','Revisión del deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4773,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','798','4741','Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4774,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7980','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4775,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7981','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4776,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7985','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4777,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7986','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4778,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7987','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4779,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7988','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4780,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','799','4741','Revisión del deterioro de créditos a corto plazo',NULL,NULL,1),(4781,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7990','4780','Revisión del deterioro de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4782,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7991','4780','Revisión del deterioro de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4783,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7992','4780','Revisión del deterioro de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4784,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7993','4780','Revisión del deterioro de créditos a corto plazo otras empresas',NULL,NULL,1);
 /*!40000 ALTER TABLE `llx_accountingaccount` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -768,7 +768,7 @@ CREATE TABLE `llx_bank` (
 
 LOCK TABLES `llx_bank` WRITE;
 /*!40000 ALTER TABLE `llx_bank` DISABLE KEYS */;
-INSERT INTO `llx_bank` VALUES (1,'2010-07-08 23:56:14','2013-03-07 21:28:51','2010-07-08','2010-07-08',2000.00000000,'(Initial balance)',1,NULL,1,'SOLD','201210',NULL,1,NULL,0,NULL,NULL,NULL),(2,'2010-07-09 00:00:24','0000-00-00 00:00:00','2010-07-09','2010-07-09',500.00000000,'(Initial balance)',2,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(3,'2010-07-10 13:33:42','0000-00-00 00:00:00','2010-07-10','2010-07-10',0.00000000,'(Solde initial)',3,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(4,'2010-07-10 14:59:41','0000-00-00 00:00:00','2010-07-10','2010-07-10',0.02000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,'Client salon invidivdu',NULL),(5,'2011-07-18 20:50:24','0000-00-00 00:00:00','2011-07-08','2011-07-08',20.00000000,'(CustomerInvoicePayment)',1,1,NULL,'CB','201107',NULL,1,NULL,0,NULL,NULL,NULL),(6,'2011-07-18 20:50:47','0000-00-00 00:00:00','2011-07-08','2011-07-08',10.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(8,'2011-08-01 03:34:11','2013-03-07 21:28:51','2011-08-01','2011-08-01',5.63000000,'(CustomerInvoicePayment)',1,1,1,'CB','201210',NULL,1,NULL,0,NULL,NULL,NULL),(12,'2011-08-05 23:11:37','2013-03-07 21:33:57','2011-08-05','2011-08-05',-10.00000000,'(SocialContributionPayment)',1,1,1,'VIR','201210',NULL,1,NULL,0,NULL,NULL,NULL),(13,'2011-08-06 20:33:54','0000-00-00 00:00:00','2011-08-06','2011-08-06',5.98000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(14,'2011-08-08 02:53:40','0000-00-00 00:00:00','2011-08-08','2011-08-08',26.10000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(15,'2011-08-08 02:55:58','2013-03-07 21:39:20','2011-08-08','2011-08-08',26.96000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201211',NULL,1,NULL,0,NULL,NULL,NULL),(16,'2012-12-09 15:28:44','2012-12-09 14:28:44','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(17,'2012-12-09 15:28:53','2012-12-09 14:33:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(18,'2012-12-09 17:35:55','2012-12-09 16:35:55','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(19,'2012-12-09 17:37:02','2012-12-09 16:37:02','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(20,'2012-12-09 18:35:07','2012-12-09 17:35:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(21,'2012-12-12 18:54:33','2013-03-07 21:28:51','2012-12-12','2012-12-12',1.00000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201210',NULL,1,NULL,0,NULL,NULL,NULL),(22,'2013-03-06 16:48:16','2013-03-06 15:48:16','2013-03-06','2013-03-06',20.00000000,'(SubscriptionPayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(23,'2013-03-20 14:30:11','2013-03-20 13:30:11','2013-03-20','2013-03-20',10.00000000,'(SubscriptionPayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(24,'2014-03-02 19:57:58','2014-03-02 18:57:58','2013-07-09','2013-07-09',605.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'111',NULL),(25,'2014-03-02 19:59:48','2014-03-02 18:59:48','2013-03-22','2013-03-22',30.00000000,'(CustomerInvoicePayment)',1,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(26,'2014-03-02 20:01:39','2014-03-02 19:01:39','2013-03-19','2013-03-19',500.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(27,'2014-03-02 20:02:06','2014-03-02 19:02:06','2013-03-21','2013-03-21',400.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'ABC and Co',NULL),(28,'2014-03-03 19:22:32','2014-03-03 18:22:32','2013-10-03','2013-10-03',-400.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(29,'2014-03-03 19:23:16','2014-03-03 18:23:16','2013-03-10','2013-03-10',-300.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL);
+INSERT INTO `llx_bank` VALUES (1,'2010-07-08 23:56:14','2013-03-07 21:28:51','2010-07-08','2010-07-08',2000.00000000,'(Initial balance)',1,NULL,1,'SOLD','201210',NULL,1,NULL,0,NULL,NULL,NULL),(2,'2010-07-09 00:00:24',NOW(),'2010-07-09','2010-07-09',500.00000000,'(Initial balance)',2,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(3,'2010-07-10 13:33:42',NOW(),'2010-07-10','2010-07-10',0.00000000,'(Solde initial)',3,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(4,'2010-07-10 14:59:41',NOW(),'2010-07-10','2010-07-10',0.02000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,'Client salon invidivdu',NULL),(5,'2011-07-18 20:50:24',NOW(),'2011-07-08','2011-07-08',20.00000000,'(CustomerInvoicePayment)',1,1,NULL,'CB','201107',NULL,1,NULL,0,NULL,NULL,NULL),(6,'2011-07-18 20:50:47',NOW(),'2011-07-08','2011-07-08',10.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(8,'2011-08-01 03:34:11','2013-03-07 21:28:51','2011-08-01','2011-08-01',5.63000000,'(CustomerInvoicePayment)',1,1,1,'CB','201210',NULL,1,NULL,0,NULL,NULL,NULL),(12,'2011-08-05 23:11:37','2013-03-07 21:33:57','2011-08-05','2011-08-05',-10.00000000,'(SocialContributionPayment)',1,1,1,'VIR','201210',NULL,1,NULL,0,NULL,NULL,NULL),(13,'2011-08-06 20:33:54',NOW(),'2011-08-06','2011-08-06',5.98000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(14,'2011-08-08 02:53:40',NOW(),'2011-08-08','2011-08-08',26.10000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(15,'2011-08-08 02:55:58','2013-03-07 21:39:20','2011-08-08','2011-08-08',26.96000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201211',NULL,1,NULL,0,NULL,NULL,NULL),(16,'2012-12-09 15:28:44','2012-12-09 14:28:44','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(17,'2012-12-09 15:28:53','2012-12-09 14:33:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(18,'2012-12-09 17:35:55','2012-12-09 16:35:55','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(19,'2012-12-09 17:37:02','2012-12-09 16:37:02','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(20,'2012-12-09 18:35:07','2012-12-09 17:35:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(21,'2012-12-12 18:54:33','2013-03-07 21:28:51','2012-12-12','2012-12-12',1.00000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201210',NULL,1,NULL,0,NULL,NULL,NULL),(22,'2013-03-06 16:48:16','2013-03-06 15:48:16','2013-03-06','2013-03-06',20.00000000,'(SubscriptionPayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(23,'2013-03-20 14:30:11','2013-03-20 13:30:11','2013-03-20','2013-03-20',10.00000000,'(SubscriptionPayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(24,'2014-03-02 19:57:58','2014-03-02 18:57:58','2013-07-09','2013-07-09',605.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'111',NULL),(25,'2014-03-02 19:59:48','2014-03-02 18:59:48','2013-03-22','2013-03-22',30.00000000,'(CustomerInvoicePayment)',1,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(26,'2014-03-02 20:01:39','2014-03-02 19:01:39','2013-03-19','2013-03-19',500.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(27,'2014-03-02 20:02:06','2014-03-02 19:02:06','2013-03-21','2013-03-21',400.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'ABC and Co',NULL),(28,'2014-03-03 19:22:32','2014-03-03 18:22:32','2013-10-03','2013-10-03',-400.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(29,'2014-03-03 19:23:16','2014-03-03 18:23:16','2013-03-10','2013-03-10',-300.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL);
 /*!40000 ALTER TABLE `llx_bank` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -2826,7 +2826,7 @@ CREATE TABLE `llx_commande_fournisseur_dispatch` (
 
 LOCK TABLES `llx_commande_fournisseur_dispatch` WRITE;
 /*!40000 ALTER TABLE `llx_commande_fournisseur_dispatch` DISABLE KEYS */;
-INSERT INTO `llx_commande_fournisseur_dispatch` VALUES (1,2,4,0,2,1,1,'2010-07-11 18:49:44',NULL,NULL,'0000-00-00 00:00:00',NULL,NULL,NULL);
+INSERT INTO `llx_commande_fournisseur_dispatch` VALUES (1,2,4,0,2,1,1,'2010-07-11 18:49:44',NULL,NULL,NOW(),NULL,NULL,NULL);
 /*!40000 ALTER TABLE `llx_commande_fournisseur_dispatch` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -5823,7 +5823,7 @@ CREATE TABLE `llx_opensurvey_sondage` (
 
 LOCK TABLES `llx_opensurvey_sondage` WRITE;
 /*!40000 ALTER TABLE `llx_opensurvey_sondage` DISABLE KEYS */;
-INSERT INTO `llx_opensurvey_sondage` VALUES ('m4467s2mtk6khmxc','m4467s2mtk6khmxci2ysw682','fdffdshfghfj jhgjgh','aaa@aaa.com','fdfds',0,'fdffds','2013-03-07 00:00:00','D+',1,1,'dolibarr','0000-00-00 00:00:00',1,1,1,NULL);
+INSERT INTO `llx_opensurvey_sondage` VALUES ('m4467s2mtk6khmxc','m4467s2mtk6khmxci2ysw682','fdffdshfghfj jhgjgh','aaa@aaa.com','fdfds',0,'fdffds','2013-03-07 00:00:00','D+',1,1,'dolibarr',NOW(),1,1,1,NULL);
 /*!40000 ALTER TABLE `llx_opensurvey_sondage` ENABLE KEYS */;
 UNLOCK TABLES;
 
diff --git a/dev/skeletons/skeleton_class.class.php b/dev/skeletons/skeleton_class.class.php
index 83938b158e7..854e4a4fb47 100644
--- a/dev/skeletons/skeleton_class.class.php
+++ b/dev/skeletons/skeleton_class.class.php
@@ -222,10 +222,11 @@ class Skeleton_Class extends CommonObject
 	 * @param int    $limit     offset limit
 	 * @param int    $offset    offset limit
 	 * @param array  $filter    filter array
+	 * @param string $filtermode filter mode (AND or OR)
 	 *
 	 * @return int <0 if KO, >0 if OK
 	 */
-	public function fetchAll($sortorder, $sortfield, $limit, $offset, array $filter = array())
+	public function fetchAll($sortorder='', $sortfield='', $limit=0, $offset=0, array $filter = array(), $filtermode='AND')
 	{
 		dol_syslog(__METHOD__, LOG_DEBUG);
 
@@ -240,14 +241,19 @@ class Skeleton_Class extends CommonObject
 		$sqlwhere = array();
 		if (count($filter) > 0) {
 			foreach ($filter as $key => $value) {
-				$sqlwhere [] = ' AND ' . $key . ' LIKE \'%' . $this->db->escape($value) . '%\'';
+				$sqlwhere [] = $key . ' LIKE \'%' . $this->db->escape($value) . '%\'';
 			}
 		}
 		if (count($sqlwhere) > 0) {
-			$sql .= ' WHERE ' . implode(' AND ', $sqlwhere);
+			$sql .= ' WHERE ' . implode(' '.$filtermode.' ', $sqlwhere);
+		}
+		
+		if (!empty($sortfield)) {
+			$sql .= ' ORDER BY ' . $sortfield . ' ' . $sortorder;
+		}
+		if (!empty($limit)) {
+		 $sql .=  ' ' . $this->db->plimit($limit + 1, $offset);
 		}
-		$sql .= ' ORDER BY ' . $sortfield . ' ' . $sortorder . ' ' . $this->db->plimit($limit + 1, $offset);
-
 		$this->lines = array();
 
 		$resql = $this->db->query($sql);
diff --git a/htdocs/accountancy/admin/account.php b/htdocs/accountancy/admin/account.php
index accbd6111c7..bff9dbe4265 100644
--- a/htdocs/accountancy/admin/account.php
+++ b/htdocs/accountancy/admin/account.php
@@ -145,6 +145,7 @@ if ($result) {
 	
 	print '<a class="butAction" href="./card.php?action=create">' . $langs->trans("Addanaccount") . '</a>';
 	print '<a class="butAction" href="./importaccounts.php">' . $langs->trans("ImportAccount") . '</a>';
+	print '<a class="butAction" href="./productaccount.php">' . $langs->trans("CheckProductAccountancyCode") . '</a>';
 	print '<br/><br/>';
 	
 	print '<table class="noborder" width="100%">';
diff --git a/htdocs/accountancy/admin/productaccount.php b/htdocs/accountancy/admin/productaccount.php
index 43b8150d2f6..315c9f55325 100644
--- a/htdocs/accountancy/admin/productaccount.php
+++ b/htdocs/accountancy/admin/productaccount.php
@@ -1,10 +1,9 @@
 <?PHP
-/*
- * Copyright (C) 2013-2014 Olivier Geffroy      <jeff@jeffinfo.com>
+/* Copyright (C) 2013-2014 Olivier Geffroy      <jeff@jeffinfo.com>
  * Copyright (C) 2013-2014 Alexandre Spangaro   <aspangaro.dolibarr@gmail.com>
- * Copyright (C) 2014      Florian Henry        <florian.henry@open-concept.pro>
- * Copyright (C) 2015      Ari Elbaz (elarifr)  <github@accedinfo.com>
-
+ * Copyright (C) 2014 	   Florian Henry		<florian.henry@open-concept.pro>
+ * Copyright (C) 2014 	   Juanjo Menent		<jmenent@2byte.es>
+ * Copyright (C) 2015      Ari Elbaz (elarifr)	<github@accedinfo.com>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -21,19 +20,19 @@
  */
 
 /**
- * \file        htdocs/accountancy/admin/productaccount.php
- * \ingroup     Accounting Expert
- * \brief       Onglet de gestion de parametrages des ventilations
+ * \file		htdocs/accountancy/admin/productaccount.php
+ * \ingroup		Accounting Expert
+ * \brief		Onglet de gestion de parametrages des ventilations
  */
-
 require '../../main.inc.php';
 
 // Class
-require_once DOL_DOCUMENT_ROOT.'/core/lib/report.lib.php';
-require_once DOL_DOCUMENT_ROOT.'/core/lib/date.lib.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/html.formventilation.class.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/accountingaccount.class.php';
-require_once DOL_DOCUMENT_ROOT.'/product/class/product.class.php';
+require_once DOL_DOCUMENT_ROOT . '/core/lib/report.lib.php';
+require_once DOL_DOCUMENT_ROOT . '/core/lib/admin.lib.php';
+require_once DOL_DOCUMENT_ROOT . '/core/lib/date.lib.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/html.formventilation.class.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/accountingaccount.class.php';
+require_once DOL_DOCUMENT_ROOT . '/product/class/product.class.php';
 
 // Langs
 $langs->load("companies");
@@ -41,383 +40,355 @@ $langs->load("compta");
 $langs->load("main");
 $langs->load("accountancy");
 
-// Search & action GETPOST
+// search & action GETPOST
 $action = GETPOST('action');
 $codeventil_buy = GETPOST('codeventil_buy', 'array');
 $codeventil_sell = GETPOST('codeventil_sell', 'array');
-$mesCasesCochees = GETPOST('mesCasesCochees', 'array');
-$account_number_buy  = GETPOST('account_number_buy');
+$chk_prod = GETPOST('chk_prod', 'array');
+$account_number_buy = GETPOST('account_number_buy');
 $account_number_sell = GETPOST('account_number_sell');
-$changeaccount  = GETPOST('changeaccount','array');
-$changeaccount_buy   = GETPOST('changeaccount_buy','array');
-$changeaccount_sell  = GETPOST('changeaccount_sell','array');
-$search_ref     = GETPOST('search_ref','alpha');
-$search_label   = GETPOST('search_label','alpha');
-$search_desc    = GETPOST('search_desc','alpha');
+$changeaccount = GETPOST('changeaccount', 'array');
+$changeaccount_buy = GETPOST('changeaccount_buy', 'array');
+$changeaccount_sell = GETPOST('changeaccount_sell', 'array');
+$search_ref = GETPOST('search_ref', 'alpha');
+$search_label = GETPOST('search_label', 'alpha');
+$search_desc = GETPOST('search_desc', 'alpha');
+$accounting_product_mode = GETPOST('accounting_product_mode', 'alpha');
+$btn_changeaccount = GETPOST('changeaccount');
+$btn_changetype = GETPOST('changetype');
 
-$sortfield = GETPOST('sortfield','alpha');
-$sortorder = GETPOST('sortorder','alpha');
-$page = GETPOST('page','int');
-if ($page < 0) $page = 0;
+$sortfield = GETPOST('sortfield', 'alpha');
+$sortorder = GETPOST('sortorder', 'alpha');
+$page = GETPOST('page', 'int');
+if ($page < 0)
+	$page = 0;
 $pageprev = $page - 1;
 $pagenext = $page + 1;
-//bug in page limit if ACCOUNTING_LIMIT_LIST_VENTILATION < $conf->liste_limit there is no pagination displayed !
+// bug in page limit if ACCOUNTING_LIMIT_LIST_VENTILATION < $conf->liste_limit there is no pagination displayed !
 if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION) && $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION >= $conf->liste_limit) {
-    $limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
-//} else if ($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION <= 0) {
-//  $limit = $conf->liste_limit;
+	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
+	// } else if ($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION <= 0) {
+	// $limit = $conf->liste_limit;
 } else {
-    $limit = $conf->liste_limit;
+	$limit = $conf->liste_limit;
 }
 $offset = $limit * $page;
 
-if (! $sortfield) $sortfield="p.ref";
-if (! $sortorder) $sortorder="ASC";
+if (! $sortfield)
+	$sortfield = "p.ref";
+if (! $sortorder)
+	$sortorder = "ASC";
+	
+	// sales or purchase
+if ($action == 'update') {
+	if (! empty($btn_changetype)) {
+		$error = 0;
+		
+		$accounting_product_modes = array (
+				'ACCOUNTANCY_SELL',
+				'ACCOUNTANCY_BUY' 
+		);
+		
+		$accounting_product_mode = GETPOST('accounting_product_mode', 'alpha');
+		
+		if (in_array($accounting_product_mode, $accounting_product_modes)) {
+			
+			if (! dolibarr_set_const($db, 'ACCOUNTING_PRODUCT_MODE', $accounting_product_mode, 'chaine', 0, '', $conf->entity)) {
+				$error ++;
+			}
+		} else {
+			$error ++;
+		}
+	}
+
+	if (! empty($btn_changeaccount)) {
+		$msg = '<div><font color="red">' . $langs->trans("Processing") . '...</font></div>';
+		if (! empty($chk_prod)) {
+			
+			$accounting = new AccountingAccount($db);
+			
+			$msg .= '<div><font color="red">' . count($chk_prod) . ' ' . $langs->trans("SelectedLines") . '</font></div>';
+			
+			$cpt = 0;
+			foreach ( $chk_prod as $productid ) {
+				
+				$accounting_account_id=GETPOST('codeventil_'.$productid);
+				
+				$result=$accounting->fetch($accounting_account_id,null,1);
+				if ($result<0) {
+					//setEventMessage(null, $accounting->errors,'errors');
+					$msg .= '<div><font color="red">' . $langs->trans("ErrorDB") . ' : ' . $langs->trans("Product") . ' ' . $productid . ' ' . $langs->trans("NotVentilatedinAccount") . ' : id=' . $accounting_account_id . '<br/> <pre>' . $sql . '</pre></font></div>';
+				} else {
+					
+					$sql = " UPDATE " . MAIN_DB_PREFIX . "product";
+					if ($accounting_product_mode == 'ACCOUNTANCY_BUY') {
+						$sql .= " SET accountancy_code_buy = " . $accounting->account_number;
+					}
+					if ($accounting_product_mode == 'ACCOUNTANCY_SELL') {
+						$sql .= " SET accountancy_code_sell = " . $accounting->account_number;
+					}
+					$sql .= " WHERE rowid = " . $productid;
+					
+					dol_syslog("/accountancy/admin/productaccount.php sql=" . $sql, LOG_DEBUG);
+					if ($db->query($sql)) {
+						$msg .= '<div><font color="green">' . $langs->trans("Product") . ' ' . $productid . ' ' . $langs->trans("VentilatedinAccount") . ' : ' . $monCompte . '</font></div>';
+					} else {
+						$msg .= '<div><font color="red">' . $langs->trans("ErrorDB") . ' : ' . $langs->trans("Product") . ' ' . $productid . ' ' . $langs->trans("NotVentilatedinAccount") . ' : ' . $accounting->account_number . '<br/> <pre>' . $sql . '</pre></font></div>';
+					}
+				}
+				
+				$cpt ++;
+			}
+		} else {
+			$msg .= '<div><font color="red">' . $langs->trans("AnyLineVentilate") . '</font></div>';
+		}
+		$msg .= '<div><font color="red">' . $langs->trans("EndProcessing") . '</font></div>';
+		
+	}
+}
 
 // Security check
 if ($user->societe_id > 0)
-    accessforbidden();
-// TODO after adding menu
-// if (! $user->rights->accounting->ventilation->dispatch)
-// accessforbidden();
+	accessforbidden();
+	// TODO after adding menu
+	// if (! $user->rights->accounting->ventilation->dispatch)
+	// accessforbidden();
 
 $form = new FormVentilation($db);
 
-//Defaut AccountingAccount RowId Product / Service
-//at this time ACCOUNTING_SERVICE_SOLD_ACCOUNT & ACCOUNTING_PRODUCT_SOLD_ACCOUNT are account number not accountingacount rowid
-//so we need to get those default value rowid first
+// Defaut AccountingAccount RowId Product / Service
+// at this time ACCOUNTING_SERVICE_SOLD_ACCOUNT & ACCOUNTING_PRODUCT_SOLD_ACCOUNT are account number not accountingacount rowid
+// so we need to get those default value rowid first
 $accounting = new AccountingAccount($db);
-//TODO: we should need to check if result is a really exist accountaccount rowid.....
-$aarowid_servbuy  = $accounting->fetch('', ACCOUNTING_SERVICE_BUY_ACCOUNT);
-$aarowid_prodbuy  = $accounting->fetch('', ACCOUNTING_PRODUCT_BUY_ACCOUNT);
-$aarowid_servsell = $accounting->fetch('', ACCOUNTING_SERVICE_SOLD_ACCOUNT);
-$aarowid_prodsell = $accounting->fetch('', ACCOUNTING_PRODUCT_SOLD_ACCOUNT);
+// TODO: we should need to check if result is a really exist accountaccount rowid.....
+$aarowid_servbuy = $accounting->fetch('', $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT, 1);
+$aarowid_prodbuy = $accounting->fetch('', $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT, 1);
+$aarowid_servsell = $accounting->fetch('', $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT, 1);
+$aarowid_prodsell = $accounting->fetch('', $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT, 1);
 
-$aacompta_servbuy  = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-$aacompta_prodbuy  = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+$aacompta_servbuy = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+$aacompta_prodbuy = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
 $aacompta_servsell = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
 $aacompta_prodsell = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
 
 // Purge search criteria
 if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both test are required to be compatible with all browsers
 {
-    $search_ref='';
-    $search_label='';
-    $search_desc='';
+	$search_ref = '';
+	$search_label = '';
+	$search_desc = '';
 }
 
-//TODO: modify to update all selected product with a sell account
-if (is_array($changeaccount) && count($changeaccount) > 0 && $action == $langs->trans("Accountancy_code_sell")) {
-    $error = 0;
-    
-    $db->begin();
-    
-    $sql1 = "UPDATE " . MAIN_DB_PREFIX . "product as p";
-    $sql1 .= " SET p.accountancy_code_sell=" . $account_number_sell;
-    $sql1 .= ' WHERE p.rowid IN (' . implode(',', $changeaccount) . ')';
-    
-    // Debug
-    // print_r ($sql1);     
-
-	dol_syslog('accountancy/customer/lines.php::changeaccount product sell sql= ' . $sql1);
-
-    $resql1 = $db->query($sql1);
-    if (! $resql1) {
-        $error ++;
-        setEventMessage($db->lasterror(), 'errors');
-    }
-    if (! $error) {
-        $db->commit();
-        setEventMessage($langs->trans('Save'), 'mesgs');
-    } else {
-        $db->rollback();
-        setEventMessage($db->lasterror(), 'errors');
-    }
-}
-
-//TODO: modify to update all selected product with a buy account
-if (is_array($changeaccount) && count($changeaccount) > 0 && $action == $langs->trans("Accountancy_code_buy")) {
-    $error = 0;
-    
-    $db->begin();
-    
-    $sql1 = "UPDATE " . MAIN_DB_PREFIX . "product as p";
-    $sql1 .= " SET p.accountancy_code_buy=" . $account_number_buy;
-    $sql1 .= ' WHERE p.rowid IN (' . implode(',', $changeaccount) . ')';
-
-    // Debug
-    // print_r ($sql1);    
-
-	dol_syslog('accountancy/customer/lines.php::changeaccount product buy sql= ' . $sql1);
-
-	$resql1 = $db->query($sql1);
-    if (! $resql1) {
-        $error ++;
-        setEventMessage($db->lasterror(), 'errors');
-    }
-    if (! $error) {
-        $db->commit();
-        setEventMessage($langs->trans('Save'), 'mesgs');
-    } else {
-        $db->rollback();
-        setEventMessage($db->lasterror(), 'errors');
-    }
-}
+// debug move header to top
+llxHeader('', $langs->trans("Accounts"));
 
 /*
  * View
  */
-llxHeader('', $langs->trans("Accounts"));
 
-// For updating account export
 print '<script type="text/javascript">
-        function launch_export() {
-            $("div.fiche div.tabBar form input[name=\"action\"]").val("export_csv");
-            $("div.fiche div.tabBar form input[type=\"submit\"]").click();
-            $("div.fiche div.tabBar form input[name=\"action\"]").val("");
-        }
-</script>';
+			$(function () {
+				$(\'#select-all\').click(function(event) {
+				    // Iterate each checkbox
+				    $(\':checkbox\').each(function() {
+				    	this.checked = true;
+				    });
+			    });
+			    $(\'#unselect-all\').click(function(event) {
+				    // Iterate each checkbox
+				    $(\':checkbox\').each(function() {
+				    	this.checked = false;
+				    });
+			    });
+			});
+			 </script>';
 
-//TODO For select box
-print  '<script type="text/javascript">
-            $(function () {
-                $(\'#select-all\').click(function(event) {
-                    // Iterate each checkbox
-                    $(\':checkbox\').each(function() {
-                        this.checked = true;
-                    });
-                });
-                $(\'#unselect-all\').click(function(event) {
-                    // Iterate each checkbox
-                    $(\':checkbox\').each(function() {
-                        this.checked = false;
-                    });
-                });
-            });
-             </script>';
-
-/*
- * Action
- */
-//TODO 
-/*
-if ($action == 'ventil') {
-    print '<div><font color="red">' . $langs->trans("Processing") . '...</font></div>';
-    if (! empty($codeventil_buy) && ! empty($mesCasesCochees)) {
-    if (! empty($codeventil_sell) && ! empty($mesCasesCochees)) {
-
-    } else {
-        print '<div><font color="red">' . $langs->trans("AnyLineVentilate") . '</font></div>';
-    }
-    print '<div><font color="red">' . $langs->trans("EndProcessing") . '</font></div>';
-}
-*/
-//do we really need to exclude old product not tosell / tobuy ?
-//$sql = "SELECT p.rowid, p.ref , p.label, p.description , p.accountancy_code_sell, p.accountancy_code_buy, p.tms, p.fk_product_type as product_type , p.tosell , p.tobuy ";
-//$sql .= " WHERE p.accountancy_code_sell IS NULL  AND p.tosell = 1  OR p.accountancy_code_buy IS NULL AND p.tobuy = 1";
-//$sql .= " WHERE p.accountancy_code_sell ='' AND p.tosell = 1  OR p.accountancy_code_buy ='' AND p.tobuy = 1";
-$sql  = "SELECT p.rowid, p.ref , p.label, p.description , p.accountancy_code_sell, p.accountancy_code_buy, p.tms, p.fk_product_type as product_type";
+$sql = "SELECT p.rowid, p.ref , p.label, p.description , p.accountancy_code_sell, p.accountancy_code_buy, p.tms, p.fk_product_type as product_type";
 $sql .= " FROM " . MAIN_DB_PREFIX . "product as p";
-//$sql .= " , " . MAIN_DB_PREFIX . "accountingaccount as aa";
 $sql .= " WHERE (";
-$sql .= " p.accountancy_code_sell ='' OR p.accountancy_code_sell IS NULL OR p.accountancy_code_buy ='' OR p.accountancy_code_buy IS NULL";
 
-//Search on correct pcg version
 $pcgver = $conf->global->CHARTOFACCOUNTS;
-$sql .= " OR (p.accountancy_code_sell IS NOT NULL AND p.accountancy_code_sell != '' AND p.accountancy_code_sell NOT IN
-    (SELECT aa.account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa , " . MAIN_DB_PREFIX . "accounting_system as asy  WHERE fk_pcg_version = asy.pcg_version AND asy.rowid = " . $pcgver . "))";
-   //(SELECT account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa WHERE fk_pcg_version='PCG99-BASE'))";
-$sql .= " OR (p.accountancy_code_buy  IS NOT NULL AND p.accountancy_code_buy  != '' AND p.accountancy_code_buy  NOT IN
-    (SELECT aa.account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa , " . MAIN_DB_PREFIX . "accounting_system as asy  WHERE fk_pcg_version = asy.pcg_version AND asy.rowid = " . $pcgver . "))";
-   //(SELECT account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa WHERE fk_pcg_version='PCG99-BASE'))";
+
+IF ($accounting_product_mode == 'ACCOUNTANCY_BUY' ? ' checked' : '') {
+	$sql .= " p.accountancy_code_buy ='' OR p.accountancy_code_buy IS NULL";
+	$sql .= " OR (p.accountancy_code_buy  IS NOT NULL AND p.accountancy_code_buy  != '' AND p.accountancy_code_buy  NOT IN
+	(SELECT aa.account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa , " . MAIN_DB_PREFIX . "accounting_system as asy  WHERE fk_pcg_version = asy.pcg_version AND asy.rowid = " . $pcgver . "))";
+} else {
+	$sql .= " p.accountancy_code_sell ='' OR p.accountancy_code_sell IS NULL ";
+	$sql .= " OR (p.accountancy_code_sell IS NOT NULL AND p.accountancy_code_sell != '' AND p.accountancy_code_sell NOT IN
+	(SELECT aa.account_number FROM " . MAIN_DB_PREFIX . "accountingaccount as aa , " . MAIN_DB_PREFIX . "accounting_system as asy  WHERE fk_pcg_version = asy.pcg_version AND asy.rowid = " . $pcgver . "))";
+}
+
 $sql .= ")";
-//Add search filter like
+
+// Add search filter like
 if (strlen(trim($search_ref))) {
-    $sql .= " AND (p.ref like '" . $search_ref . "%')";
+	$sql .= " AND (p.ref like '" . $search_ref . "%')";
 }
 if (strlen(trim($search_label))) {
-    $sql .= " AND (p.label like '" . $search_label . "%')";
+	$sql .= " AND (p.label like '" . $search_label . "%')";
 }
 if (strlen(trim($search_desc))) {
-    $sql .= " AND (p.description like '%" . $search_desc . "%')";
+	$sql .= " AND (p.description like '%" . $search_desc . "%')";
 }
-$sql.= $db->order($sortfield,$sortorder);
+$sql .= $db->order($sortfield, $sortorder);
 
 $sql .= $db->plimit($limit + 1, $offset);
 
 dol_syslog("/accountancy/admin/productaccount.php:: sql=" . $sql, LOG_DEBUG);
 $result = $db->query($sql);
 if ($result) {
-    $num_lines = $db->num_rows($result);
-    $i = 0;
-
-/*
-
-
+	$num_lines = $db->num_rows($result);
+	$i = 0;
+	
+	/*
  * View
  */
-    print_barre_liste($langs->trans("ProductAccountingAccountSelect"), $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, '', $num_lines);
-
-    print '<td align="left"><b>' . $langs->trans("DescProductAccountingAccount") . '</b></td>&nbsp;';
-    print_liste_field_titre($langs->trans("RowId"), $_SERVER["PHP_SELF"],"p.rowid","",$param,'',$sortfield,$sortorder);
-    print '&nbsp;&nbsp;';
-
-
-//DEBUG
-//print $sql;
-
-    print '<form action="' . $_SERVER["PHP_SELF"] . '" method="post"><br />';
-//  print '<input type="hidden" name="action" value="ventil">';
-
-    print '<table class="noborder" width="100%">';
-    print '<tr>';
-    print '<td width="33%">';
-    print '<div class="inline-block divButAction">' . $langs->trans("ChangeAccount") . '<br />';
-    print $langs->trans("Accountancy_code_buy") . ': ' . $form->select_account($account_number_buy, 'account_number_buy', 1,'', 0, 1);
-    print '<input type="submit" class="butAction" name="action" value="' . $langs->trans("Accountancy_code_buy") . '"/></div>';
-    print '</td>';
-
-    print '<td width="33%">';
-    print '<div class="inline-block divButAction">' . $langs->trans("ChangeAccount") . '<br />';
-    print $langs->trans("Accountancy_code_sell") . ': ' . $form->select_account($account_number_sell, 'account_number_sell', 1, '', 0, 1);
-    print '<input type="submit" class="butAction" name="action" value="' . $langs->trans("Accountancy_code_sell") . '"/></div>';
-    print '</td>';
-    print '<td width="33%">';
-    //TODO change button
-    print '<input type="button" class="button" style="float: right;" value="Renseigner les comptes comptables produits manquant" onclick="launch_export();" />';
-    print '</td>';
-    print '</tr>';
-    print '</table>';
-
-    print '<table class="noborder" width="100%">';
-    print '<tr class="liste_titre">';
-//  print '<td align="left">' . $langs->trans("Ref") . '</td>';
-//  print '<td align="left">' . $langs->trans("Label") . '</td>';
-//  print '<td align="left">' . $langs->trans("Description") . '</td>';
-    print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"],"p.ref","",$param,'',$sortfield,$sortorder);
-    print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"],"p.label","",$param,'',$sortfield,$sortorder);
-    print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"],"l.description","",$param,'',$sortfield,$sortorder);
-    print '<td align="left">' . $langs->trans("Accountancy_code_buy") . '</td>';
-    print '<td align="left">' . $langs->trans("Accountancy_code_buy_suggest") . '</td>';
-    print '<td align="left">' . $langs->trans("Accountancy_code_sell") . '</td>';
-    print '<td align="left">' . $langs->trans("Accountancy_code_sell_suggest") . '</td>';
-    print_liste_field_titre('');
-//  print_liste_field_titre('');
-    print '<td align="center" colspan="2">' . $langs->trans("Ventilate") . '<br><label id="select-all">'.$langs->trans('All').'</label>/<label id="unselect-all">'.$langs->trans('None').'</label>'.'</td>';
-    print '</tr>';
-    print '<tr class="liste_titre">';
-    print '<td class="liste_titre">%<input type="text" class="flat" size="20" name="search_ref" value="' . $search_ref . '"></td>';
-    print '<td class="liste_titre">%<input type="text" class="flat" size="20" name="search_label" value="' . $search_label . '"></td>';
-    print '<td class="liste_titre"><input type="text" class="flat" size="30" name="search_desc" value="' . $search_desc . '"></td>';
-
-    print '<td class="liste_titre" colspan="3">&nbsp;</td>';
-    print '<td align="right" colspan="4" class="liste_titre">';
-    print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" name="button_search" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
-//  print '<input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
-    print '&nbsp;';
-    print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" name="button_removefilter" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
-//  print '<input type="image" class="liste_titre" name="button_removefilter" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
-    print '</td>';
-//  print '<td class="liste_titre" colspan="2">&nbsp;</td>';
-    print '</tr>';
-    
-    $var = true;
-
-    
-    while ( $i < min($num_lines, 250) ) {
-        $obj = $db->fetch_object($result);
-        $var = ! $var;
-
-        
-        $compta_prodsell = $obj->accountancy_code_sell;
-        if (empty($compta_prodsell)) {
-            if ($obj->product_type == 0) {
-                $compta_prodsell = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
-                $compta_prodsell_id  = $aarowid_prodsell;
-            } else {
-                $compta_prodsell = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
-                $compta_prodsell_id  = $aarowid_servsell;
-            }
-        }
-
-        
-        $compta_prodbuy = $obj->accountancy_code_buy;
-        if (empty($compta_prodbuy)) {
-            if ($obj->product_type == 0) {
-                $compta_prodbuy = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-                $compta_prodbuy_id  = $aarowid_prodbuy;
-            } else {
-                $compta_prodbuy = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-                $compta_prodbuy_id  = $aarowid_servbuy;
-            }
-        }
-
-        
-        $product_static = new Product($db);
-        
-        print "<tr $bc[$var]>";
-//debug
-print '<td align="left" colspan="6">Compte Suggeres compta_prodbuy=' . $compta_prodbuy . '  -- compta_prodbuy_id' . $compta_prodbuy_id . '-- compta_prodsell:' . $compta_prodsell . '-- compta_prodsell_id' . $compta_prodsell_id . '</td>';
-
-        print "</tr>";
-        print "<tr $bc[$var]>";
-        // Ref produit as link
-        $product_static->ref = $obj->ref;
-        $product_static->id = $obj->rowid;
-        $product_static->type = $obj->type;
-        print '<td>';
-        if ($product_static->id)
-            print $product_static->getNomUrl(1);
-        else
-            print '-&nbsp;';
-        print '</td>';
-
-        print '<td align="left">' . $obj->label . '</td>';
-//TODO ADJUST DESCRIPTION SIZE
-//      print '<td align="left">' . $obj->description . '</td>';
-        //TODO: we shoul set a user defined value to adjust user square / wide screen size
-        $trunclengh = defined('ACCOUNTING_LENGTH_DESCRIPTION') ? ACCOUNTING_LENGTH_DESCRIPTION : 32;
-        print '<td style="' . $code_sell_p_l_differ . '">' . nl2br(dol_trunc($obj->description, $trunclengh)) . '</td>';
-
-        //acountingaccount buy
-        print '<td align="left">' . $obj->accountancy_code_buy . '</td>';
-//TODO: replace by select
-//      print '<td align="left">' . $compta_prodbuy . '</td>';
-        //TODO: we shoul set a user defined value to adjust user square / wide screen size
-        //$trunclenghform = defined('ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT') ? ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT : 50;
-        print '<td align="center">';
-        print $form->select_account($compta_prodbuy_id, 'codeventil[]', 1);
-        print '</td>';
-
-        //acountingaccount sel
-        print '<td align="left">' . $obj->accountancy_code_sell . '</td>';
-
-//TODO: replace by select
-        //TODO: we shoul set a user defined value to adjust user square / wide screen size
-        //$trunclenghform = defined('ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT') ? ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT : 50;
-        print '<td align="center">';
-        print $form->select_account($compta_prodsell_id, 'codeventil[]', 1);
-        print '</td>';
-        //action edit & select box
-        print '<td align="center">' . $obj->rowid . '</td>';
-        print '<td><a href="./card.php?id=' . $obj->rowid . '">';
-        print img_edit();
-        print '</a></td>';
-        //Checkbox select
-        print '<td align="center">';
-        print '<input type="checkbox" name="changeaccount[]" value="' . $obj->rowid . '"/></td>';
-
-        print "</tr>";
-        $i ++;
-    }
-
-    $db->free($result);
+	print_barre_liste($langs->trans("ProductAccountingAccountSelect"), $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, '', $num_lines);
+	
+	print '<form action="' . $_SERVER["PHP_SELF"] . '" method="post">';
+	print '<input type="hidden" name="token" value="' . $_SESSION['newtoken'] . '">';
+	print '<input type="hidden" name="action" value="update">';
+	
+	print '<table class="noborder" width="100%">';
+	print '<tr class="liste_titre">';
+	print '<td>' . $langs->trans('OptionMode') . '</td><td>' . $langs->trans('Description') . '</td>';
+	print "</tr>\n";
+	print '<tr ' . $bc[false] . '><td width="200"><input type="radio" name="accounting_product_mode" value="ACCOUNTANCY_SELL"' . ($accounting_product_mode != 'ACCOUNTANCY_BUY' ? ' checked' : '') . '> ' . $langs->trans('Accountancy_code_sell') . '</td>';
+	print '<td colspan="2">' . nl2br($langs->trans('OptionModeProductSell'));
+	print "</td></tr>\n";
+	print '<tr ' . $bc[true] . '><td width="200"><input type="radio" name="accounting_product_mode" value="ACCOUNTANCY_BUY"' . ($accounting_product_mode == 'ACCOUNTANCY_BUY' ? ' checked' : '') . '> ' . $langs->trans('Accountancy_code_buy') . '</td>';
+	print '<td colspan="2">' . nl2br($langs->trans('OptionModeProductBuy')) . "</td></tr>\n";
+	
+	print "</table>\n";
+	
+	print '<br /><div style="text-align:center"><input type="submit" class="button" value="' . $langs->trans('Modify') . '" name="changetype"></div>';
+	
+	print "<br>\n";
+	
+	if (! empty($msg)) {
+		print $msg;
+	}
+	
+	// print '<td align="left"><b>' . $langs->trans("DescProductAccountingAccount") . '</b></td>&nbsp;';
+	// print_liste_field_titre($langs->trans("RowId"), $_SERVER["PHP_SELF"], "p.rowid", "", $param, '', $sortfield, $sortorder);
+	print '&nbsp;&nbsp;';
+	
+	print '<table class="noborder" width="100%">';
+	print '<tr class="liste_titre">';
+	print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"], "p.ref", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"], "p.label", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"], "l.description", "", $param, '', $sortfield, $sortorder);
+	if ($accounting_product_mode == 'ACCOUNTANCY_BUY') {
+		print '<th align="left">' . $langs->trans("Accountancy_code_buy") . '</td>';
+		print '<th align="left">' . $langs->trans("Accountancy_code_buy_suggest") . '</td>';
+	} else {
+		print '<th align="left">' . $langs->trans("Accountancy_code_sell") . '</td>';
+		print '<th align="left">' . $langs->trans("Accountancy_code_sell_suggest") . '</td>';
+	}
+	// print_liste_field_titre('');
+	print '<td align="center">' . $langs->trans("Ventilate") . '<br><label id="select-all">' . $langs->trans('All') . '</label>/<label id="unselect-all">' . $langs->trans('None') . '</label>' . '</td>';
+	print '</tr>';
+	print '<tr class="liste_titre">';
+	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_ref" value="' . $search_ref . '"></td>';
+	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_label" value="' . $search_label . '"></td>';
+	print '<td class="liste_titre"><input type="text" class="flat" size="30" name="search_desc" value="' . $search_desc . '"></td>';
+	
+	print '<td class="liste_titre" colspan="2">&nbsp;</td>';
+	print '<td align="right" class="liste_titre">';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'search.png', '', '', 1) . '" name="button_search" value="' . dol_escape_htmltag($langs->trans("Search")) . '" title="' . dol_escape_htmltag($langs->trans("Search")) . '">';
+	print '&nbsp;';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'searchclear.png', '', '', 1) . '" name="button_removefilter" value="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '" title="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '">';
+	print '</td>';
+	print '</tr>';
+	
+	$var = true;
+	
+	while ( $i < min($num_lines, 250) ) {
+		$obj = $db->fetch_object($result);
+		$var = ! $var;
+		
+		$compta_prodsell = $obj->accountancy_code_sell;
+		
+		if ($obj->product_type == 0) {
+			$compta_prodsell = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
+			$compta_prodsell_id = $aarowid_prodsell;
+		} else {
+			$compta_prodsell = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
+			$compta_prodsell_id = $aarowid_servsell;
+		}
+		
+		$compta_prodbuy = $obj->accountancy_code_buy;
+		
+		if ($obj->product_type == 0) {
+			$compta_prodbuy = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+			$compta_prodbuy_id = $aarowid_prodbuy;
+		} else {
+			$compta_prodbuy = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+			$compta_prodbuy_id = $aarowid_servbuy;
+		}
+		
+		$product_static = new Product($db);
+		
+		print "<tr $bc[$var]>";
+		
+		print "</tr>";
+		print "<tr $bc[$var]>";
+		// Ref produit as link
+		$product_static->ref = $obj->ref;
+		$product_static->id = $obj->rowid;
+		$product_static->type = $obj->type;
+		print '<td>';
+		if ($product_static->id)
+			print $product_static->getNomUrl(1);
+		else
+			print '-&nbsp;';
+		print '</td>';
+		print '<td align="left">' . dol_trunc($obj->label, 24) . '</td>';
+		// TODO ADJUST DESCRIPTION SIZE
+		// print '<td align="left">' . $obj->description . '</td>';
+		// TODO: we shoul set a user defined value to adjust user square / wide screen size
+		$trunclengh = defined('ACCOUNTING_LENGTH_DESCRIPTION') ? ACCOUNTING_LENGTH_DESCRIPTION : 32;
+		print '<td style="' . $code_sell_p_l_differ . '">' . nl2br(dol_trunc($obj->description, $trunclengh)) . '</td>';
+		
+		// acountingaccount buy
+		
+		if ($accounting_product_mode == 'ACCOUNTANCY_BUY') {
+			print '<td align="left">' . $obj->accountancy_code_buy . '</td>';
+			// TODO: replace by select
+			// print '<td align="left">' . $compta_prodbuy . '</td>';
+			// TODO: we shoul set a user defined value to adjust user square / wide screen size
+			// $trunclenghform = defined('ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT') ? ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT : 50;
+			print '<td align="center">';
+			print $form->select_account($compta_prodbuy_id, 'codeventil_'.$product_static->id, 1);
+			print '</td>';
+		} else {
+			
+			// acountingaccount sel
+			print '<td align="left">' . $obj->accountancy_code_sell . '</td>';
+			// TODO: replace by select
+			// TODO: we shoul set a user defined value to adjust user square / wide screen size
+			// $trunclenghform = defined('ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT') ? ACCOUNTING_LENGTH_DESCRIPTION_ACCOUNT : 50;
+			print '<td align="center">';
+			print $form->select_account($compta_prodsell_id,  'codeventil_'.$product_static->id, 1);
+			print '</td>';
+		}
+		
+		// Checkbox select
+		print '<td align="center">';
+		print '<input type="checkbox" name="chk_prod[]" value="' . $obj->rowid . '"/></td>';
+		
+		print "</tr>";
+		$i ++;
+	}
+	print '</table>';
+	print '<br><div align="center"><input type="submit" class="butAction" name="changeaccount" value="' . $langs->trans("Change_Account") . '"></div>';
+	print '</form>';
+	
+	$db->free($result);
 } else {
-//  print $db->error();
-    dol_print_error($db);
+	dol_print_error($db);
 }
 
-print "</table></form>";
-
 llxFooter();
 $db->close();
\ No newline at end of file
diff --git a/htdocs/accountancy/class/accountingaccount.class.php b/htdocs/accountancy/class/accountingaccount.class.php
index 0c79820ea44..cb7787610f8 100644
--- a/htdocs/accountancy/class/accountingaccount.class.php
+++ b/htdocs/accountancy/class/accountingaccount.class.php
@@ -61,12 +61,15 @@ class AccountingAccount extends CommonObject
 	/**
 	 * Load record in memory
 	 *
-	 * @param	int		$rowid				Id
-	 * @param	string	$account_number		Account number
-	 * @return 	int							<0 if KO, >0 if OK
+	 * @param	int		$rowid					Id
+	 * @param	string	$account_number			Account number
+	 * @param	int		$limittocurentchart		1=Do not load record if it is into another accounting system
+	 * @return 	int								<0 if KO, >0 if OK
 	 */
-	function fetch($rowid = null, $account_number = null)
+	function fetch($rowid = null, $account_number = null, $limittocurentchart=0)
 	{
+		global $conf;
+
 		if ($rowid || $account_number) {
 			$sql = "SELECT rowid, datec, tms, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, fk_user_author, fk_user_modif, active";
 			$sql.= " FROM " . MAIN_DB_PREFIX . "accountingaccount WHERE";
@@ -75,7 +78,9 @@ class AccountingAccount extends CommonObject
 			} elseif ($account_number) {
 				$sql .= " account_number = '" . $account_number . "'";
 			}
-
+			if (!empty($limittocurentchart)) {
+				$sql .=' AND fk_pcg_version IN (SELECT pcg_version FROM '.MAIN_DB_PREFIX.'accounting_system WHERE rowid='.$conf->global->CHARTOFACCOUNTS.')';
+			}
 			dol_syslog(get_class($this) . "::fetch sql=" . $sql, LOG_DEBUG);
 			$result = $this->db->query($sql);
 			if ($result) {
@@ -101,7 +106,8 @@ class AccountingAccount extends CommonObject
 					return 0;
 				}
 			} else {
-				dol_print_error($this->db);
+				$this->error="Error " . $this->db->lasterror();
+				$this->errors[] = "Error " . $this->db->lasterror();
 			}
 		}
 		return -1;
diff --git a/htdocs/accountancy/customer/lines.php b/htdocs/accountancy/customer/lines.php
index 11d69e3c7e6..ba7d35cee70 100644
--- a/htdocs/accountancy/customer/lines.php
+++ b/htdocs/accountancy/customer/lines.php
@@ -27,10 +27,13 @@
  */
 
 require '../../main.inc.php';
+
+// Class
 require_once DOL_DOCUMENT_ROOT.'/accountancy/class/html.formventilation.class.php';
 require_once DOL_DOCUMENT_ROOT.'/compta/facture/class/facture.class.php';
 require_once DOL_DOCUMENT_ROOT.'/product/class/product.class.php';
 
+// Langs
 $langs->load("bills");
 $langs->load("compta");
 $langs->load("main");
@@ -38,23 +41,23 @@ $langs->load("accountancy");
 
 $account_parent = GETPOST('account_parent');
 $changeaccount  = GETPOST('changeaccount');
+//Search Getpost
 $search_ref     = GETPOST('search_ref','alpha');
 $search_invoice = GETPOST('search_invoice','alpha');
 $search_label   = GETPOST('search_label','alpha');
 $search_desc    = GETPOST('search_desc','alpha');
 $search_amount  = GETPOST('search_amount','alpha');
 $search_account = GETPOST('search_account','alpha');
+$search_vat     = GETPOST('search_vat','alpha');
 
+//Getpost Order and column and limit page
 $sortfield = GETPOST('sortfield','alpha');
 $sortorder = GETPOST('sortorder','alpha');
 $page = GETPOST('page','int');
-
-//if ($page == -1) { $page = 0; }
 if ($page < 0) $page = 0;
 
 $pageprev = $page - 1;
 $pagenext = $page + 1;
-//$limit = $conf->liste_limit;
 if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
 } else if ($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION <= 0) {
@@ -62,19 +65,11 @@ if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 } else {
 	$limit = $conf->liste_limit;
 }
-//$offset = $conf->liste_limit * $page;
 $offset = $limit * $page;
 
-// TODO : remove comment
-//elarifr we can not use only
-//$sql .= " ORDER BY l.rowid";
-// f.datef will order like FA08 FA09 FA10 FA05 FA06 FA07 FA04...
-// f.facnumber will not order properly invoice / avoir / accompte you can have All AC then All AV and all FA
-// l.rowid when an invoice is edited rowid are added at end of table & facturedet.rowid are not ordered
-//if (! $sortfield) $sortfield="f.facnumber";
+
 if (! $sortfield) $sortfield="f.datef, f.facnumber, l.rowid";
 
-//if (! $sortorder) $sortorder="DESC";
 if (! $sortorder) {
 	if ($conf->global->ACCOUNTING_LIST_SORT_VENTILATION_DONE > 0) {
 		$sortorder = " DESC ";
@@ -98,6 +93,7 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
     $search_desc='';
     $search_amount='';
     $search_account='';
+    $search_vat='';
 }
 
 if (is_array($changeaccount) && count($changeaccount) > 0) {
@@ -181,6 +177,10 @@ if (strlen(trim($search_amount))) {
 if (strlen(trim($search_account))) {
 	$sql .= " AND aa.account_number like '%" . $search_account . "%'";
 }
+if (strlen(trim($search_vat))) 
+{
+	$sql .= " AND (l.tva_tx like '" . $search_vat . "%')";
+}
 if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture", 1) . ")";
 }
@@ -210,6 +210,7 @@ if ($result) {
 	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"],"p.label","",$param,'',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"],"l.description","",$param,'',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Amount"), $_SERVER["PHP_SELF"],"l.total_ht","",$param,'align="center"',$sortfield,$sortorder);
+	print_liste_field_titre($langs->trans("VATRate"), $_SERVER["PHP_SELF"],"l.tva_tx","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Account"), $_SERVER["PHP_SELF"],"aa.account_number","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre('');
 	print_liste_field_titre('');
@@ -222,6 +223,7 @@ if ($result) {
 	print '<td class="liste_titre"><input type="text" class="flat" size="15" name="search_label" value="' . $search_label . '"></td>';
 	print '<td class="liste_titre"><input type="text" class="flat" size="15" name="search_desc" value="' . $search_desc . '"></td>';
 	print '<td class="liste_titre" align="center"><input type="text" class="flat" size="8" name="search_amount" value="' . $search_amount. '"></td>';
+	print '<td class="liste_titre" align="center">%<input type="text" class="flat" size="5" name="search_vat" value="' . $search_vat . '"></td>';
 	print '<td class="liste_titre" align="center"><input type="text" class="flat" size="15" name="search_account" value="' . $search_account . '"></td>';
 	print '<td class="liste_titre" colspan="2">&nbsp;</td>';
 	print '<td class="liste_titre" align="center"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
@@ -257,6 +259,7 @@ if ($result) {
 		print '<td>' . dol_trunc($objp->product_label, 24) . '</td>';
 		print '<td>' . nl2br(dol_trunc($objp->description, 32)) . '</td>';
 		print '<td align="right">' . price($objp->total_ht) . '</td>';
+		print '<td align="center">' . price($objp->tva_tx) . '</td>';
 		print '<td align="center">' . $codecompta . '</td>';
 		print '<td align="right">' . $objp->rowid . '</td>';
 		print '<td align="left"><a href="./card.php?id=' . $objp->rowid . '">';
@@ -275,4 +278,4 @@ if ($result) {
 print "</table></form>";
 
 llxFooter();
-$db->close();
\ No newline at end of file
+$db->close();
diff --git a/htdocs/accountancy/customer/list.php b/htdocs/accountancy/customer/list.php
index d3a4547c38b..31df2c38899 100644
--- a/htdocs/accountancy/customer/list.php
+++ b/htdocs/accountancy/customer/list.php
@@ -24,14 +24,13 @@
  * \ingroup		Accounting Expert
  * \brief		Ventilation page from customers invoices
  */
-
 require '../../main.inc.php';
 
 // Class
-require_once DOL_DOCUMENT_ROOT.'/compta/facture/class/facture.class.php';
-require_once DOL_DOCUMENT_ROOT.'/product/class/product.class.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/html.formventilation.class.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/accountingaccount.class.php';
+require_once DOL_DOCUMENT_ROOT . '/compta/facture/class/facture.class.php';
+require_once DOL_DOCUMENT_ROOT . '/product/class/product.class.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/html.formventilation.class.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/accountingaccount.class.php';
 
 // Langs
 $langs->load("compta");
@@ -42,24 +41,26 @@ $langs->load("accountancy");
 
 $action = GETPOST('action');
 
-//Select Box
+// Select Box
 $codeventil = GETPOST('codeventil', 'array');
 $mesCasesCochees = GETPOST('mesCasesCochees', 'array');
 
-//Search Getpost
-$search_invoice = GETPOST('search_invoice','alpha');
-$search_ref     = GETPOST('search_ref','alpha');
-$search_label   = GETPOST('search_label','alpha');
-$search_desc    = GETPOST('search_desc','alpha');
-$search_amount  = GETPOST('search_amount','alpha');
-$search_account = GETPOST('search_account','alpha');
-$search_vat     = GETPOST('search_vat','alpha');
+// Search Getpost
+$search_invoice = GETPOST('search_invoice', 'alpha');
+$search_ref = GETPOST('search_ref', 'alpha');
+$search_label = GETPOST('search_label', 'alpha');
+$search_desc = GETPOST('search_desc', 'alpha');
+$search_amount = GETPOST('search_amount', 'alpha');
+$search_account = GETPOST('search_account', 'alpha');
+$search_vat = GETPOST('search_vat', 'alpha');
+$btn_ventil = GETPOST('ventil', 'alpha');
 
-//Getpost Order and column and limit page
-$sortfield = GETPOST('sortfield','alpha');
-$sortorder = GETPOST('sortorder','alpha');
-$page = GETPOST('page');
-if ($page < 0) $page = 0;
+// Getpost Order and column and limit page
+$sortfield = GETPOST('sortfield', 'alpha');
+$sortorder = GETPOST('sortorder', 'alpha');
+$page = GETPOST('page','int');
+if ($page < 0)
+	$page = 0;
 
 if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
@@ -70,7 +71,8 @@ if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 }
 $offset = $limit * $page;
 
-if (! $sortfield) $sortfield="f.datef, f.facnumber, l.rowid";
+if (! $sortfield)
+	$sortfield = "f.datef, f.facnumber, l.rowid";
 
 if (! $sortorder) {
 	if ($conf->global->ACCOUNTING_LIST_SORT_VENTILATION_TODO > 0) {
@@ -91,23 +93,23 @@ $aarowid_s = $accounting->fetch('', ACCOUNTING_SERVICE_SOLD_ACCOUNT);
 $aarowid_p = $accounting->fetch('', ACCOUNTING_PRODUCT_SOLD_ACCOUNT);
 
 // Purge search criteria
-if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) 
-{
-    $search_ref='';
-    $search_invoice='';
-    $search_label='';
-    $search_desc='';
-    $search_amount='';
-    $search_account='';
-    $search_vat='';
+if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) {
+	$search_ref = '';
+	$search_invoice = '';
+	$search_label = '';
+	$search_desc = '';
+	$search_amount = '';
+	$search_account = '';
+	$search_vat = '';
 }
+
 /*
  * View
  */
 
 llxHeader('', $langs->trans("Ventilation"));
 
-print  '<script type="text/javascript">
+print '<script type="text/javascript">
 			$(function () {
 				$(\'#select-all\').click(function(event) {
 				    // Iterate each checkbox
@@ -128,7 +130,7 @@ print  '<script type="text/javascript">
  * Action
  */
 
-if ($action == 'ventil') {
+if ($action == 'ventil' && !empty($btn_ventil)) {
 	print '<div><font color="red">' . $langs->trans("Processing") . '...</font></div>';
 	if (! empty($codeventil) && ! empty($mesCasesCochees)) {
 		print '<div><font color="red">' . count($mesCasesCochees) . ' ' . $langs->trans("SelectedLines") . '</font></div>';
@@ -139,18 +141,18 @@ if ($action == 'ventil') {
 			$monId = $maLigneCourante[0];
 			$monNumLigne = $maLigneCourante[1];
 			$monCompte = $mesCodesVentilChoisis[$monNumLigne];
-
+			
 			$sql = " UPDATE " . MAIN_DB_PREFIX . "facturedet";
 			$sql .= " SET fk_code_ventilation = " . $monCompte;
 			$sql .= " WHERE rowid = " . $monId;
-
+			
 			dol_syslog("/accountancy/customer/list.php sql=" . $sql, LOG_DEBUG);
 			if ($db->query($sql)) {
 				print '<div><font color="green">' . $langs->trans("Lineofinvoice") . ' ' . $monId . ' ' . $langs->trans("VentilatedinAccount") . ' : ' . $monCompte . '</font></div>';
 			} else {
 				print '<div><font color="red">' . $langs->trans("ErrorDB") . ' : ' . $langs->trans("Lineofinvoice") . ' ' . $monId . ' ' . $langs->trans("NotVentilatedinAccount") . ' : ' . $monCompte . '<br/> <pre>' . $sql . '</pre></font></div>';
 			}
-
+			
 			$cpt ++;
 		}
 	} else {
@@ -163,7 +165,6 @@ if ($action == 'ventil') {
  * Customer Invoice lines
  */
 
-
 $sql = "SELECT f.facnumber, f.rowid as facid, f.datef, f.type as ftype, l.fk_product, l.description, l.total_ht, l.rowid, l.fk_code_ventilation,";
 $sql .= " p.rowid as product_id, p.ref as product_ref, p.label as product_label, p.fk_product_type as type, p.accountancy_code_sell as code_sell, p.tva_tx as tva_tx_prod";
 $sql .= " , aa.rowid as aarowid";
@@ -177,8 +178,7 @@ $sql .= " WHERE f.fk_statut > 0 AND fk_code_ventilation <= 0";
 $sql .= " AND (accsys.rowid='" . $conf->global->CHARTOFACCOUNTS . "' OR p.accountancy_code_sell IS NULL OR p.accountancy_code_sell ='')";
 
 // Add search filter like
-if (strlen(trim($search_invoice)))
-{
+if (strlen(trim($search_invoice))) {
 	$sql .= " AND (f.facnumber like '%" . $search_invoice . "%')";
 }
 if (strlen(trim($search_ref))) {
@@ -190,16 +190,13 @@ if (strlen(trim($search_label))) {
 if (strlen(trim($search_desc))) {
 	$sql .= " AND (l.description like '%" . $search_desc . "%')";
 }
-if (strlen(trim($search_amount))) 
-{
+if (strlen(trim($search_amount))) {
 	$sql .= " AND l.total_ht like '" . $search_amount . "%'";
 }
-if (strlen(trim($search_account))) 
-{
+if (strlen(trim($search_account))) {
 	$sql .= " AND aa.account_number like '%" . $search_account . "%'";
 }
-if (strlen(trim($search_vat))) 
-{
+if (strlen(trim($search_vat))) {
 	$sql .= " AND (l.tva_tx like '" . $search_vat . "%')";
 }
 
@@ -207,7 +204,7 @@ if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture", 1) . ")";
 }
 
-$sql.= $db->order($sortfield,$sortorder);
+$sql .= $db->order($sortfield, $sortorder);
 
 $sql .= $db->plimit($limit + 1, $offset);
 
@@ -216,87 +213,86 @@ $result = $db->query($sql);
 if ($result) {
 	$num_lines = $db->num_rows($result);
 	$i = 0;
-
+	
 	print_barre_liste($langs->trans("InvoiceLines"), $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, '', $num_lines);
 	print '<br><b>' . $langs->trans("DescVentilTodoCustomer") . '</b></br>';
-	print_liste_field_titre($langs->trans("Date"), $_SERVER["PHP_SELF"],"f.datef","",$param,'',$sortfield,$sortorder);
+	print_liste_field_titre($langs->trans("Date"), $_SERVER["PHP_SELF"], "f.datef", "", $param, '', $sortfield, $sortorder);
 	print '&nbsp;&nbsp;';
-	print_liste_field_titre($langs->trans("RowId"), $_SERVER["PHP_SELF"],"l.rowid","",$param,'',$sortfield,$sortorder);	
-
+	print_liste_field_titre($langs->trans("RowId"), $_SERVER["PHP_SELF"], "l.rowid", "", $param, '', $sortfield, $sortorder);
+	
 	print '<form action="' . $_SERVER["PHP_SELF"] . '" method="post">' . "\n";
 	print '<input type="hidden" name="action" value="ventil">';
-
+	
 	print '<table class="noborder" width="100%">';
 	print '<tr class="liste_titre">';
-	print_liste_field_titre($langs->trans("Invoice"), $_SERVER["PHP_SELF"],"f.facnumber","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"],"p.ref","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"],"p.label","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"],"l.description","",$param,'',$sortfield,$sortorder);
-  print_liste_field_titre($langs->trans("Amount"),'','','','','align="right"');
-	print_liste_field_titre($langs->trans("VATRate"), $_SERVER["PHP_SELF"],"l.tva_tx","",$param,'align="center"',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("AccountAccounting"),'','','','','align="center"');
-	print_liste_field_titre($langs->trans("IntoAccount"),'','','','','align="center"');
+	print_liste_field_titre($langs->trans("Invoice"), $_SERVER["PHP_SELF"], "f.facnumber", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"], "p.ref", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"], "p.label", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"], "l.description", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Amount"), $_SERVER["PHP_SELF"],"l.total_ht","",$param,'align="center"',$sortfield,$sortorder);
+	print_liste_field_titre($langs->trans("VATRate"), $_SERVER["PHP_SELF"], "l.tva_tx", "", $param, 'align="center"', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("AccountAccounting"), '', '', '', '', 'align="center"');
+	print_liste_field_titre($langs->trans("IntoAccount"), '', '', '', '', 'align="center"');
 	print_liste_field_titre('');
-	print_liste_field_titre($langs->trans("Ventilate") . '<br><label id="select-all">'.$langs->trans('All').'</label>/<label id="unselect-all">'.$langs->trans('None').'</label>','','','','','align="center"');
+	print_liste_field_titre($langs->trans("Ventilate") . '<br><label id="select-all">' . $langs->trans('All') . '</label>/<label id="unselect-all">' . $langs->trans('None') . '</label>', '', '', '', '', 'align="center"');
 	print '</tr>';
-
-//	We add search filter
-
+	
+	// We add search filter
+	
 	print '<tr class="liste_titre">';
 	print '<td class="liste_titre"><input type="text" class="flat" size="10" name="search_invoice" value="' . $search_invoice . '"></td>';
-	print '<td class="liste_titre">%<input type="text" class="flat" size="15" name="search_ref" value="' . $search_ref . '"></td>';
+	print '<td class="liste_titre"><input type="text" class="flat" size="15" name="search_ref" value="' . $search_ref . '"></td>';
 	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_label" value="' . $search_label . '"></td>';
 	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_desc" value="' . $search_desc . '"></td>';
-	print '<td class="liste_titre" align="right"><input type="text" class="flat" size="10" name="search_amount" value="' . $search_amount. '"></td>';
-	print '<td class="liste_titre" align="center">%<input type="text" class="flat" size="5" name="search_vat" value="' . $search_vat . '"></td>';
-	print '<td class="liste_titre" align="center">&nbsp;</td>';
-	print '<td class="liste_titre">&nbsp;</td>';
-	print '<td align="right" colspan="2" class="liste_titre">';
-	print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" name="button_search" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
+	print '<td class="liste_titre" align="right"><input type="text" class="flat" size="10" name="search_amount" value="' . $search_amount . '"></td>';
+	print '<td class="liste_titre" align="center"><input type="text" class="flat" size="5" name="search_vat" value="' . $search_vat . '"></td>';
+	print '<td align="right" class="liste_titre" colspan="4">';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'search.png', '', '', 1) . '" name="button_search" value="' . dol_escape_htmltag($langs->trans("Search")) . '" title="' . dol_escape_htmltag($langs->trans("Search")) . '">';
 	print '&nbsp;';
-	print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" name="button_removefilter" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'searchclear.png', '', '', 1) . '" name="button_removefilter" value="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '" title="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '">';
 	print '</td>';
 	print '</tr>';
-
+	
 	$facture_static = new Facture($db);
 	$product_static = new Product($db);
 	$form = new Form($db);
-
+	
 	$var = true;
 	while ( $i < min($num_lines, $limit) ) {
 		$objp = $db->fetch_object($result);
 		$var = ! $var;
-
+		
 		$objp->code_sell_l = '';
 		$objp->code_sell_p = '';
 		$objp->aarowid_suggest = '';
 		$code_sell_p_l_differ = '';
-
+		
 		$code_sell_p_notset = '';
 		$objp->aarowid_suggest = $objp->aarowid;
-		if ( ! empty($objp->code_sell)) {
+		if (! empty($objp->code_sell)) {
 			$objp->code_sell_p = $objp->code_sell;
 		} else {
 			$code_sell_p_notset = 'color:red';
 			if ($objp->type == 1) {
 				$objp->code_sell_p = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
-			}
-			elseif ($objp->type == 0) {
+			} elseif ($objp->type == 0) {
 				$objp->code_sell_p = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
 			}
 		}
-			if ($objp->type_l == 1) {
-				$objp->code_sell_l = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
-				if ($objp->aarowid == '') $objp->aarowid_suggest = $aarowid_s;
-			}
-			elseif ($objp->type_l == 0) {
-				$objp->code_sell_l = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
-				if ($objp->aarowid == '') $objp->aarowid_suggest = $aarowid_p;
-			}
-		if ($objp->code_sell_l <> $objp->code_sell_p) $code_sell_p_l_differ = 'color:red';
-
+		if ($objp->type_l == 1) {
+			$objp->code_sell_l = (! empty($conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
+			if ($objp->aarowid == '')
+				$objp->aarowid_suggest = $aarowid_s;
+		} elseif ($objp->type_l == 0) {
+			$objp->code_sell_l = (! empty($conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_SOLD_ACCOUNT : $langs->trans("CodeNotDef"));
+			if ($objp->aarowid == '')
+				$objp->aarowid_suggest = $aarowid_p;
+		}
+		if ($objp->code_sell_l != $objp->code_sell_p)
+			$code_sell_p_l_differ = 'color:red';
+		
 		print "<tr $bc[$var]>";
-
+		
 		// Ref Invoice
 		$facture_static->ref = $objp->facnumber;
 		$facture_static->id = $objp->facid;
@@ -311,21 +307,25 @@ if ($result) {
 		else
 			print '&nbsp;';
 		print '</td>';
-
+		
 		print '<td style="' . $code_sell_p_l_differ . '">' . dol_trunc($objp->product_label, 24) . '</td>';
 		$trunclength = defined('ACCOUNTING_LENGTH_DESCRIPTION') ? ACCOUNTING_LENGTH_DESCRIPTION : 32;
 		print '<td style="' . $code_sell_p_l_differ . '">' . nl2br(dol_trunc($objp->description, $trunclength)) . '</td>';
 		print '<td align="right">';
 		print price($objp->total_ht);
 		print '</td>';
+		if ($objp->vat_tx_l <> $objp->vat_tx_p) $code_vat_differ = 'font-weight:bold; text-decoration:blink; color:red';
+		print '<td style="' . $code_vat_differ . '" align="center">';
+		print price($objp->tva_tx_line);
+		print '</td>';
 		print '<td align="center" style="' . $code_sell_p_notset . '">';
 		if ($objp->code_sell_l == $objp->code_sell_p) {
 			print $objp->code_sell_l;
 		} else {
-			print 'lines='.$objp->code_sell_l . '<br />product=' . $objp->code_sell_p;
+			print 'lines=' . $objp->code_sell_l . '<br />product=' . $objp->code_sell_p;
 		}
 		print '</td>';
-
+		
 		print '<td align="center">';
 		print $formventilation->select_account($objp->aarowid_suggest, 'codeventil[]', 1);
 		print '</td>';
@@ -336,13 +336,13 @@ if ($result) {
 		print '</tr>';
 		$i ++;
 	}
-
+	
 	print '</table>';
-	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '"></div>';
+	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '" name="ventil"></div>';
 	print '</form>';
 } else {
 	print $db->error();
 }
 
 llxFooter();
-$db->close();
+$db->close();
\ No newline at end of file
diff --git a/htdocs/accountancy/journal/sellsjournal.php b/htdocs/accountancy/journal/sellsjournal.php
index a0bd51fbbf8..60fd2460067 100644
--- a/htdocs/accountancy/journal/sellsjournal.php
+++ b/htdocs/accountancy/journal/sellsjournal.php
@@ -89,8 +89,8 @@ $idpays = $p[0];
 $sql = "SELECT f.rowid, f.facnumber, f.type, f.datef as df, f.ref_client,";
 $sql .= " fd.rowid as fdid, fd.description, fd.product_type, fd.total_ht, fd.total_tva, fd.tva_tx, fd.total_ttc,";
 $sql .= " s.rowid as socid, s.nom as name, s.code_compta, s.code_client,";
-$sql .= " p.rowid as pid, p.ref as pref, p.accountancy_code_sell, aa.rowid as fk_compte, aa.account_number as compte, aa.label as label_compte, ";
-$sql .= " ct.accountancy_code_sell as account_tva";
+$sql .= " p.rowid as pid, p.ref as pref, p.accountancy_code_sell, aa.rowid as fk_compte, aa.account_number as compte, aa.label as label_compte,";
+$sql .= " fd.situation_percent,ct.accountancy_code_sell as account_tva";
 $sql .= " FROM " . MAIN_DB_PREFIX . "facturedet as fd";
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "product as p ON p.rowid = fd.fk_product";
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "accountingaccount as aa ON aa.rowid = fd.fk_code_ventilation";
@@ -102,16 +102,18 @@ if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture", 1) . ")";
 }
 $sql .= " AND f.fk_statut > 0";
-if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS))
-	$sql .= " AND f.type IN (0,1,2,5)";
-else
-	$sql .= " AND f.type IN (0,1,2,3,5)";
+if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_REPLACEMENT.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_SITUATION.")";
+}
+else {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_STANDARD.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_DEPOSIT.",".Facture::TYPE_SITUATION.")";
+}
 $sql .= " AND fd.product_type IN (0,1)";
 if ($date_start && $date_end)
 	$sql .= " AND f.datef >= '" . $db->idate($date_start) . "' AND f.datef <= '" . $db->idate($date_end) . "'";
 $sql .= " ORDER BY f.datef";
 
-dol_syslog('accountancy/journal/sellsjournal.php:: $sql=' . $sql);
+dol_syslog('accountancy/journal/sellsjournal.php', LOG_DEBUG);
 $result = $db->query($sql);
 if ($result) {
 	$tabfac = array ();
@@ -143,10 +145,15 @@ if ($result) {
 		$line = new FactureLigne($db);
 		$line->fetch($obj->rowid);
 		$prev_progress = $line->get_prev_progress();
-		if ($obj->situation_percent == 0) { // Avoid divide by 0
-			$situation_ratio = 0;
+		if ($obj->type==Facture::TYPE_SITUATION) {
+			// Avoid divide by 0
+			if ($obj->situation_percent == 0) {
+				$situation_ratio = 0;
+			} else {
+				$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			}
 		} else {
-			$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			$situation_ratio = 1;
 		}
 
 		// Invoice lines
diff --git a/htdocs/accountancy/supplier/lines.php b/htdocs/accountancy/supplier/lines.php
index 73ec8b28c0d..96e830ef06e 100644
--- a/htdocs/accountancy/supplier/lines.php
+++ b/htdocs/accountancy/supplier/lines.php
@@ -26,11 +26,14 @@
  */
 
 require '../../main.inc.php';
+
+// Class
 require_once DOL_DOCUMENT_ROOT.'/accountancy/class/html.formventilation.class.php';
 require_once DOL_DOCUMENT_ROOT.'/fourn/class/fournisseur.facture.class.php';
 require_once DOL_DOCUMENT_ROOT.'/product/class/product.class.php';
 require_once DOL_DOCUMENT_ROOT.'/core/lib/date.lib.php';
 
+// Langs
 $langs->load("compta");
 $langs->load("bills");
 $langs->load("other");
@@ -39,24 +42,45 @@ $langs->load("accountancy");
 
 $account_parent = GETPOST('account_parent');
 $changeaccount  = GETPOST('changeaccount');
+//Search Getpost
 $search_ref     = GETPOST('search_ref','alpha');
 $search_invoice = GETPOST('search_invoice','alpha');
 $search_label   = GETPOST('search_label','alpha');
 $search_desc    = GETPOST('search_desc','alpha');
 $search_amount  = GETPOST('search_amount','alpha');
 $search_account = GETPOST('search_account','alpha');
+$search_vat     = GETPOST('search_vat','alpha');
 
+//Getpost Order and column and limit page
 $sortfield = GETPOST('sortfield','alpha');
 $sortorder = GETPOST('sortorder','alpha');
 $page = GETPOST('page','int');
 
-if ($page == -1) { $page = 0; }
+if ($page < 0) $page = 0;
 $offset = $conf->liste_limit * $page;
 $pageprev = $page - 1;
 $pagenext = $page + 1;
-$limit = $conf->liste_limit;
-if (! $sortfield) $sortfield="f.ref";
-if (! $sortorder) $sortorder="DESC";
+if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) 
+{
+	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
+} 
+else if ($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION <= 0) 
+{
+	$limit = $conf->liste_limit;
+} 
+else 
+{
+	$limit = $conf->liste_limit;
+}
+if (! $sortfield) $sortfield="f.datef, f.ref, l.rowid";
+
+if (! $sortorder) 
+{
+	if ($conf->global->ACCOUNTING_LIST_SORT_VENTILATION_DONE > 0) 
+    {
+		$sortorder = " DESC ";
+	}
+}
 
 // Security check
 if ($user->societe_id > 0)
@@ -75,6 +99,7 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
     $search_desc='';
     $search_amount='';
     $search_account='';
+    $search_vat='';
 }
 
 if (is_array($changeaccount) && count($changeaccount) > 0) {
@@ -124,9 +149,6 @@ print  '<script type="text/javascript">
 			});
 			 </script>';
 
-/*
- * Action
- */
  
 /*
  * Supplier Invoice lines
@@ -157,6 +179,10 @@ if (strlen(trim($search_amount))) {
 if (strlen(trim($search_account))) {
 	$sql .= " AND aa.account_number like '%" . $search_account . "%'";
 }
+if (strlen(trim($search_vat))) 
+{
+	$sql .= " AND (l.tva_tx like '" . $search_vat . "%')";
+}
 if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture_fourn", 1) . ")";
 }
@@ -187,6 +213,7 @@ if ($result) {
 	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"],"p.label","",$param,'',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"],"l.description","",$param,'',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Amount"), $_SERVER["PHP_SELF"],"l.total_ht","",$param,'align="center"',$sortfield,$sortorder);
+	print_liste_field_titre($langs->trans("VATRate"), $_SERVER["PHP_SELF"],"l.tva_tx","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("Account"), $_SERVER["PHP_SELF"],"aa.account_number","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre('');
 	print_liste_field_titre('');
@@ -198,11 +225,12 @@ if ($result) {
 	print '<td class="liste_titre"><input type="text" class="flat" size="15" name="search_label" value="' . $search_label . '"></td>';
 	print '<td class="liste_titre"><input type="text" class="flat" size="15" name="search_desc" value="' . $search_desc . '"></td>';
 	print '<td class="liste_titre" align="center"><input type="text" class="flat" size="8" name="search_amount" value="' . $search_amount . '"></td>';
+	print '<td class="liste_titre" align="center">%<input type="text" class="flat" size="5" name="search_vat" value="' . $search_vat . '"></td>';
 	print '<td class="liste_titre" align="center"><input type="text" class="flat" size="15" name="search_account" value="' . $search_account . '"></td>';
 	print '<td class="liste_titre" colspan="2">&nbsp;</td>';
-    print '<td class="liste_titre" align="center"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
+  print '<td class="liste_titre" align="center"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
 	print '<input type="image" class="liste_titre" name="button_removefilter" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
-    print "</td></tr>\n";
+  print "</td></tr>\n";
 	
 	$facturefournisseur_static = new FactureFournisseur($db);
 	$product_static = new Product($db);
@@ -234,6 +262,7 @@ if ($result) {
 		print '<td>' . dol_trunc($objp->product_label, 24) . '</td>';
 		print '<td>' . nl2br(dol_trunc($objp->description, 32)) . '</td>';
 		print '<td align="right">' . price($objp->total_ht) . '</td>';
+		print '<td align="center">' . price($objp->tva_tx) . '</td>';
 		print '<td align="center">' . $codeCompta . '</td>';
 		print '<td align="right">' . $objp->rowid . '</td>';
 		print '<td align="left"><a href="./card.php?id=' . $objp->rowid . '">';
@@ -253,4 +282,4 @@ if ($result) {
 print "</table></form>";
 
 llxFooter();
-$db->close();
\ No newline at end of file
+$db->close();
diff --git a/htdocs/accountancy/supplier/list.php b/htdocs/accountancy/supplier/list.php
index 2f22a19347a..b6e06209da1 100644
--- a/htdocs/accountancy/supplier/list.php
+++ b/htdocs/accountancy/supplier/list.php
@@ -24,14 +24,13 @@
  * \ingroup		Accounting Expert
  * \brief		Ventilation page from suppliers invoices
  */
-
 require '../../main.inc.php';
 
 // Class
-require_once DOL_DOCUMENT_ROOT.'/fourn/class/fournisseur.facture.class.php';
-require_once DOL_DOCUMENT_ROOT.'/fourn/class/fournisseur.product.class.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/html.formventilation.class.php';
-require_once DOL_DOCUMENT_ROOT.'/accountancy/class/accountingaccount.class.php';
+require_once DOL_DOCUMENT_ROOT . '/fourn/class/fournisseur.facture.class.php';
+require_once DOL_DOCUMENT_ROOT . '/fourn/class/fournisseur.product.class.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/html.formventilation.class.php';
+require_once DOL_DOCUMENT_ROOT . '/accountancy/class/accountingaccount.class.php';
 
 // Langs
 $langs->load("compta");
@@ -41,18 +40,28 @@ $langs->load("main");
 $langs->load("accountancy");
 
 $action = GETPOST('action');
+
+// Select Box
 $codeventil = GETPOST('codeventil', 'array');
 $mesCasesCochees = GETPOST('mesCasesCochees', 'array');
-$search_ref     = GETPOST('search_ref','alpha');
-$search_label   = GETPOST('search_label','alpha');
-$search_desc    = GETPOST('search_desc','alpha');
 
-$sortfield = GETPOST('sortfield','alpha');
-$sortorder = GETPOST('sortorder','alpha');
-//Should move to top with all GETPOST
+// Search Getpost
+$search_invoice = GETPOST('search_invoice', 'alpha');
+$search_ref = GETPOST('search_ref', 'alpha');
+$search_label = GETPOST('search_label', 'alpha');
+$search_desc = GETPOST('search_desc', 'alpha');
+$search_amount = GETPOST('search_amount', 'alpha');
+$search_account = GETPOST('search_account', 'alpha');
+$search_vat = GETPOST('search_vat', 'alpha');
+$btn_ventil = GETPOST('ventil', 'alpha');
+
+// Getpost Order and column and limit page
+$sortfield = GETPOST('sortfield', 'alpha');
+$sortorder = GETPOST('sortorder', 'alpha');
+
 $page = GETPOST('page');
-if ($page < 0) $page = 0;
-
+if ($page < 0)
+	$page = 0;
 
 if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
@@ -62,18 +71,9 @@ if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
 	$limit = $conf->liste_limit;
 }
 $offset = $limit * $page;
-//End Should move to top with all GETPOST
 
-
-// TODO : remove comment 
-//elarifr we can not use only
-//$sql .= " ORDER BY l.rowid";
-// f.datef will order like FA08 FA09 FA10 FA05 FA06 FA07 FA04...
-// f.ref will not order properly invoice / avoir / accompte you can have All AC then All AV and all FA
-// l.rowid when an invoice is edited rowid are added at end of table & facturedet.rowid are not ordered
-//if (! $sortfield) $sortfield="l.rowid";
-if (! $sortfield) $sortfield="f.datef, f.ref, l.rowid";
-//if (! $sortorder) $sortorder="DESC";
+if (! $sortfield)
+	$sortfield = "f.datef, f.ref, l.rowid";
 if (! $sortorder) {
 	if ($conf->global->ACCOUNTING_LIST_SORT_VENTILATION_TODO > 0) {
 		$sortorder = " DESC ";
@@ -88,21 +88,24 @@ if (! $user->rights->accounting->ventilation->dispatch)
 
 $formventilation = new FormVentilation($db);
 
-//Defaut AccountingAccount RowId Product / Service
-//at this time ACCOUNTING_SERVICE_SOLD_ACCOUNT & ACCOUNTING_PRODUCT_SOLD_ACCOUNT are account number not accountingacount rowid
-//so we need to get those default value rowid first
+// Defaut AccountingAccount RowId Product / Service
+// at this time ACCOUNTING_SERVICE_SOLD_ACCOUNT & ACCOUNTING_PRODUCT_SOLD_ACCOUNT are account number not accountingacount rowid
+// so we need to get those default value rowid first
 $accounting = new AccountingAccount($db);
 
-//TODO: we should need to check if result is a really exist accountaccount rowid.....
+// TODO: we should need to check if result is a really exist accountaccount rowid.....
 $aarowid_s = $accounting->fetch('', ACCOUNTING_SERVICE_BUY_ACCOUNT);
 $aarowid_p = $accounting->fetch('', ACCOUNTING_PRODUCT_BUY_ACCOUNT);
 
 // Purge search criteria
 if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both test are required to be compatible with all browsers
 {
-    $search_ref='';
-    $search_label='';
-    $search_desc='';
+	$search_ref = '';
+	$search_label = '';
+	$search_desc = '';
+	$search_amount = '';
+	$search_account = '';
+	$search_vat = '';
 }
 
 /*
@@ -110,10 +113,7 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
  */
 llxHeader('', $langs->trans("Ventilation"));
 
-//debug
-//print_r($aarowid_s);
-//print_r($aarowid_p);
-print  '<script type="text/javascript">
+print '<script type="text/javascript">
 			$(function () {
 				$(\'#select-all\').click(function(event) {
 				    // Iterate each checkbox
@@ -133,31 +133,31 @@ print  '<script type="text/javascript">
  * Action
  */
 
-if ($action == 'ventil') {
+if ($action == 'ventil' && !empty($btn_ventil)) {
 	print '<div><font color="red">' . $langs->trans("Processing") . '...</font></div>';
 	if ($_POST['codeventil'] && $_POST["mesCasesCochees"]) {
 		print '<div><font color="red">' . count($_POST["mesCasesCochees"]) . ' ' . $langs->trans("SelectedLines") . '</font></div>';
 		$mesCodesVentilChoisis = $codeventil;
 		$cpt = 0;
-
+		
 		foreach ( $mesCasesCochees as $maLigneCochee ) {
 			// print '<div><font color="red">id selectionnee : '.$monChoix."</font></div>";
 			$maLigneCourante = explode("_", $maLigneCochee);
 			$monId = $maLigneCourante[0];
 			$monNumLigne = $maLigneCourante[1];
 			$monCompte = $mesCodesVentilChoisis[$monNumLigne];
-
+			
 			$sql = " UPDATE " . MAIN_DB_PREFIX . "facture_fourn_det";
 			$sql .= " SET fk_code_ventilation = " . $monCompte;
 			$sql .= " WHERE rowid = " . $monId;
-
+			
 			dol_syslog('accountancy/supplier/list.php:: sql=' . $sql, LOG_DEBUG);
 			if ($db->query($sql)) {
 				print '<div><font color="green">' . $langs->trans("Lineofinvoice") . ' ' . $monId . ' ' . $langs->trans("VentilatedinAccount") . ' : ' . $monCompte . '</font></div>';
 			} else {
 				print '<div><font color="red">' . $langs->trans("ErrorDB") . ' : ' . $langs->trans("Lineofinvoice") . ' ' . $monId . ' ' . $langs->trans("NotVentilatedinAccount") . ' : ' . $monCompte . '<br/> <pre>' . $sql . '</pre></font></div>';
 			}
-
+			
 			$cpt ++;
 		}
 	} else {
@@ -170,22 +170,9 @@ if ($action == 'ventil') {
  * Supplier Invoice Lines
  *
  */
-$page = GETPOST('page');
-if ($page < 0)
-	$page = 0;
 
-if (! empty($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION)) {
-	$limit = $conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION;
-} else if ($conf->global->ACCOUNTING_LIMIT_LIST_VENTILATION <= 0) {
-	$limit = $conf->liste_limit;
-} else {
-	$limit = $conf->liste_limit;
-}
-
-$offset = $limit * $page;
-
-$sql = "SELECT f.ref, f.rowid as facid, f.ref_supplier, l.fk_product, l.description, l.total_ht as price, l.rowid, l.fk_code_ventilation, ";
-$sql .= " p.rowid as product_id, p.ref as product_ref, p.label as product_label, p.fk_product_type as type, p.accountancy_code_buy as code_buy";
+$sql = "SELECT f.ref, f.rowid as facid, f.ref_supplier, l.fk_product, l.description, l.total_ht as price, l.rowid, l.fk_code_ventilation, l.tva_tx as tva_tx_line, ";
+$sql .= " p.rowid as product_id, p.ref as product_ref, p.label as product_label, p.fk_product_type as type, p.accountancy_code_buy as code_buy, p.tva_tx as tva_tx_prod";
 $sql .= " , aa.rowid as aarowid";
 $sql .= " , f.datef";
 $sql .= " , l.product_type as type_l";
@@ -195,9 +182,12 @@ $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "product as p ON p.rowid = l.fk_product
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "accountingaccount as aa ON p.accountancy_code_buy = aa.account_number";
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "accounting_system as accsys ON accsys.pcg_version = aa.fk_pcg_version";
 $sql .= " WHERE f.fk_statut > 0 AND fk_code_ventilation <= 0";
-$sql .= " AND (accsys.rowid='".$conf->global->CHARTOFACCOUNTS."' OR p.accountancy_code_sell IS NULL OR p.accountancy_code_buy ='')";
+$sql .= " AND (accsys.rowid='" . $conf->global->CHARTOFACCOUNTS . "' OR p.accountancy_code_sell IS NULL OR p.accountancy_code_buy ='')";
 
 // Add search filter like
+if (strlen(trim($search_invoice))) {
+	$sql .= " AND (f.ref like '%" . $search_invoice . "%')";
+}
 if (strlen(trim($search_ref))) {
 	$sql .= " AND (p.ref like '%" . $search_ref . "%')";
 }
@@ -207,11 +197,20 @@ if (strlen(trim($search_label))) {
 if (strlen(trim($search_desc))) {
 	$sql .= " AND (l.description like '%" . $search_desc . "%')";
 }
+if (strlen(trim($search_amount))) {
+	$sql .= " AND l.total_ht like '" . $search_amount . "%'";
+}
+if (strlen(trim($search_account))) {
+	$sql .= " AND aa.account_number like '%" . $search_account . "%'";
+}
+if (strlen(trim($search_vat))) {
+	$sql .= " AND (l.tva_tx like '" . $search_vat . "%')";
+}
 if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture_fourn", 1) . ")";
 }
 
-$sql.= $db->order($sortfield,$sortorder);
+$sql .= $db->order($sortfield, $sortorder);
 
 $sql .= $db->plimit($limit + 1, $offset);
 
@@ -220,32 +219,49 @@ $result = $db->query($sql);
 if ($result) {
 	$num_lines = $db->num_rows($result);
 	$i = 0;
-
+	
 	// TODO : print_barre_liste always use $conf->liste_limit and do not care about custom limit in list...
 	print_barre_liste($langs->trans("InvoiceLines"), $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, '', $num_lines);
-
+	
 	print '<br><b>' . $langs->trans("DescVentilTodoCustomer") . '</b></br>';
-
+	
 	print '<form action="' . $_SERVER["PHP_SELF"] . '" method="post">' . "\n";
 	print '<input type="hidden" name="action" value="ventil">';
-
+	
 	print '<table class="noborder" width="100%">';
 	print '<tr class="liste_titre">';
-	print_liste_field_titre($langs->trans("Invoice"), $_SERVER["PHP_SELF"],"f.ref","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"],"p.ref","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"],"p.label","",$param,'',$sortfield,$sortorder);
-	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"],"l.description","",$param,'',$sortfield,$sortorder);
-    print_liste_field_titre($langs->trans("Amount"),'','','','','align="right"');
-	print_liste_field_titre($langs->trans("AccountAccounting"),'','','','','align="center"');
-	print_liste_field_titre($langs->trans("IntoAccount"),'','','','','align="center"');
-    print_liste_field_titre('');
-	print_liste_field_titre($langs->trans("Ventilate") . '<br><label id="select-all">'.$langs->trans('All').'</label>/<label id="unselect-all">'.$langs->trans('None').'</label>','','','','','align="center"');
+	print_liste_field_titre($langs->trans("Invoice"), $_SERVER["PHP_SELF"], "f.ref", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Ref"), $_SERVER["PHP_SELF"], "p.ref", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Label"), $_SERVER["PHP_SELF"], "p.label", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Description"), $_SERVER["PHP_SELF"], "l.description", "", $param, '', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("Amount"), $_SERVER["PHP_SELF"], "l.total_ht", "", $param, 'align="center"', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("VATRate"), $_SERVER["PHP_SELF"], "l.tva_tx", "", $param, 'align="center"', $sortfield, $sortorder);
+	print_liste_field_titre($langs->trans("AccountAccounting"), '', '', '', '', 'align="center"');
+	print_liste_field_titre($langs->trans("IntoAccount"), '', '', '', '', 'align="center"');
+	print_liste_field_titre('');
+	print_liste_field_titre($langs->trans("Ventilate") . '<br><label id="select-all">' . $langs->trans('All') . '</label>/<label id="unselect-all">' . $langs->trans('None') . '</label>', '', '', '', '', 'align="center"');
 	print "</tr>\n";
-
+	
+	print '<tr class="liste_titre">';
+	print '<td class="liste_titre"><input type="text" class="flat" size="10" name="search_invoice" value="' . $search_invoice . '"></td>';
+	print '<td class="liste_titre">%<input type="text" class="flat" size="15" name="search_ref" value="' . $search_ref . '"></td>';
+	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_label" value="' . $search_label . '"></td>';
+	print '<td class="liste_titre"><input type="text" class="flat" size="20" name="search_desc" value="' . $search_desc . '"></td>';
+	print '<td class="liste_titre" align="right"><input type="text" class="flat" size="10" name="search_amount" value="' . $search_amount . '"></td>';
+	print '<td class="liste_titre" align="center">%<input type="text" class="flat" size="5" name="search_vat" value="' . $search_vat . '"></td>';
+	print '<td class="liste_titre" align="center">&nbsp;</td>';
+	print '<td class="liste_titre">&nbsp;</td>';
+	print '<td align="right" colspan="2" class="liste_titre">';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'search.png', '', '', 1) . '" name="button_search" value="' . dol_escape_htmltag($langs->trans("Search")) . '" title="' . dol_escape_htmltag($langs->trans("Search")) . '">';
+	print '&nbsp;';
+	print '<input type="image" class="liste_titre" src="' . img_picto($langs->trans("Search"), 'searchclear.png', '', '', 1) . '" name="button_removefilter" value="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '" title="' . dol_escape_htmltag($langs->trans("RemoveFilter")) . '">';
+	print '</td>';
+	print '</tr>';
+	
 	$facturefourn_static = new FactureFournisseur($db);
 	$productfourn_static = new ProductFournisseur($db);
 	$form = new Form($db);
-
+	
 	$var = True;
 	while ( $i < min($num_lines, $limit) ) {
 		$objp = $db->fetch_object($result);
@@ -258,43 +274,43 @@ if ($result) {
 		$objp->code_buy_p = '';
 		$objp->aarowid_suggest = '';
 		$code_buy_p_l_differ = '';
-
+		
 		$code_buy_p_notset = '';
-
+		
 		$objp->aarowid_suggest = $objp->aarowid;
-		if ( ! empty($objp->code_buy)) {
+		if (! empty($objp->code_buy)) {
 			$objp->code_buy_p = $objp->code_buy;
 		} else {
 			$code_buy_p_notset = 'color:red';
 			if ($objp->type == 1) {
 				$objp->code_buy_p = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-
-
-			}
+			} 
 
 			elseif ($objp->type == 0) {
 				$objp->code_buy_p = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
 			}
 		}
 		
-			if ($objp->type_l == 1) {
-				$objp->code_buy_l = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-				if ($objp->aarowid == '') $objp->aarowid_suggest = $aarowid_s;
-			}
-			elseif ($objp->type_l == 0) {
-				$objp->code_buy_l = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
-				if ($objp->aarowid == '') $objp->aarowid_suggest = $aarowid_p;
-			}
+		if ($objp->type_l == 1) {
+			$objp->code_buy_l = (! empty($conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_SERVICE_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+			if ($objp->aarowid == '')
+				$objp->aarowid_suggest = $aarowid_s;
+		} elseif ($objp->type_l == 0) {
+			$objp->code_buy_l = (! empty($conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT) ? $conf->global->ACCOUNTING_PRODUCT_BUY_ACCOUNT : $langs->trans("CodeNotDef"));
+			if ($objp->aarowid == '')
+				$objp->aarowid_suggest = $aarowid_p;
+		}
 		
-		if ($objp->code_buy_l <> $objp->code_buy_p) $code_buy_p_l_differ = 'color:red';
+		if ($objp->code_buy_l != $objp->code_buy_p)
+			$code_buy_p_l_differ = 'color:red';
 		
 		print "<tr $bc[$var]>";
-
+		
 		// Ref Invoice
 		$facturefourn_static->ref = $objp->ref;
 		$facturefourn_static->id = $objp->facid;
 		print '<td>' . $facturefourn_static->getNomUrl(1) . '</td>';
-
+		
 		// Ref Supplier Invoice
 		$productfourn_static->ref = $objp->product_ref;
 		$productfourn_static->id = $objp->product_id;
@@ -305,26 +321,32 @@ if ($result) {
 		else
 			print '&nbsp;';
 		print '</td>';
-
+		
 		print '<td style="' . $code_buy_p_l_differ . '">' . dol_trunc($objp->product_label, 24) . '</td>';
-
+		
 		// TODO: we should set a user defined value to adjust user square / wide screen size
 		$trunclength = defined('ACCOUNTING_LENGTH_DESCRIPTION') ? ACCOUNTING_LENGTH_DESCRIPTION : 32;
 		print '<td style="' . $code_buy_p_l_differ . '">' . nl2br(dol_trunc($objp->description, $trunclength)) . '</td>';
-
+		
 		print '<td align="right">';
 		print price($objp->price);
 		print '</td>';
-
+		
+		if ($objp->vat_tx_l != $objp->vat_tx_p)
+			$code_vat_differ = 'font-weight:bold; text-decoration:blink; color:red';
+		print '<td style="' . $code_vat_differ . '" align="center">';
+		print price($objp->tva_tx_line);
+		print '</td>';
+		
 		print '<td align="center" style="' . $code_buy_p_notset . '">';
-		//if not same kind of product_type stored in product & facturedt we display both account and let user choose
+		// if not same kind of product_type stored in product & facturedt we display both account and let user choose
 		if ($objp->code_buy_l == $objp->code_buy_p) {
 			print $objp->code_buy_l;
 		} else {
-			print 'lines='.$objp->code_buy_l . '<br />product=' . $objp->code_buy_p;
+			print 'lines=' . $objp->code_buy_l . '<br />product=' . $objp->code_buy_p;
 		}
 		print '</td>';
-
+		
 		// Colonne choix du compte
 		print '<td align="center">';
 		print $formventilation->select_account($objp->aarowid_suggest, 'codeventil[]', 1);
@@ -332,19 +354,19 @@ if ($result) {
 		print '<td align="center">' . $objp->rowid . '</td>';
 		// Colonne choix ligne a ventiler
 		print '<td align="center">';
-		print '<input type="checkbox" name="mesCasesCochees[]" value="' . $objp->rowid . "_" . $i . '"' . ($objp->aarowid_suggest ? "checked" : "") . '/>';
+		print '<input type="checkbox" name="mesCasesCochees[]" value="' . $objp->rowid . "_" . $i . '"' . ($objp->aarowid ? "checked" : "") . '/>';
 		print '</td>';
-
+		
 		print "</tr>";
 		$i ++;
 	}
-
+	
 	print '</table>';
-	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '"></div>';
+	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '" name="ventil" ></div>';
 	print '</form>';
 } else {
 	print $db->error();
 }
 
 llxFooter();
-$db->close();
\ No newline at end of file
+$db->close();
diff --git a/htdocs/admin/dict.php b/htdocs/admin/dict.php
index ed158daeab3..f9137a06acf 100644
--- a/htdocs/admin/dict.php
+++ b/htdocs/admin/dict.php
@@ -615,7 +615,7 @@ if (GETPOST('actionadd') || GETPOST('actionmodify'))
         $i=0;
         foreach ($listfieldinsert as $f => $value)
         {
-            if ($value == 'price' || preg_match('/^amount/i',$value)) {
+            if ($value == 'price' || preg_match('/^amount/i',$value) || preg_match('/^localtax/i',$value) || $value == 'taux') {
             	$_POST[$listfieldvalue[$i]] = price2num($_POST[$listfieldvalue[$i]],'MU');
             }
             else if ($value == 'entity') {
@@ -663,7 +663,7 @@ if (GETPOST('actionadd') || GETPOST('actionmodify'))
         $i = 0;
         foreach ($listfieldmodify as $field)
         {
-            if ($field == 'price' || preg_match('/^amount/i',$field)) {
+            if ($field == 'price' || preg_match('/^amount/i',$field) || preg_match('/^localtax/i',$field) || $field == 'taux') {
             	$_POST[$listfieldvalue[$i]] = price2num($_POST[$listfieldvalue[$i]],'MU');
             }
             else if ($field == 'entity') {
@@ -899,7 +899,11 @@ if ($id)
 				else $valuetoshow=$langs->trans("Type");
             }
             if ($fieldlist[$field]=='code')            { $valuetoshow=$langs->trans("Code"); }
-            if ($fieldlist[$field]=='libelle' || $fieldlist[$field]=='label') { $valuetoshow=$langs->trans("Label")."*"; }
+            if ($fieldlist[$field]=='libelle' || $fieldlist[$field]=='label')
+            {
+            	$valuetoshow=$langs->trans("Label");
+            	if ($id != 25) $valuetoshow.="*";
+            }
             if ($fieldlist[$field]=='libelle_facture') { $valuetoshow=$langs->trans("LabelOnDocuments")."*"; }
             if ($fieldlist[$field]=='country')         {
                 if (in_array('region_id',$fieldlist)) { print '<td>&nbsp;</td>'; continue; }		// For region page, we do not show the country input
@@ -1055,7 +1059,11 @@ if ($id)
                 if ($fieldlist[$field]=='lang')            { $valuetoshow=$langs->trans("Language"); }
                 if ($fieldlist[$field]=='type')            { $valuetoshow=$langs->trans("Type"); }
                 if ($fieldlist[$field]=='code')            { $valuetoshow=$langs->trans("Code"); }
-                if ($fieldlist[$field]=='libelle' || $fieldlist[$field]=='label') { $valuetoshow=$langs->trans("Label")."*"; }
+                if ($fieldlist[$field]=='libelle' || $fieldlist[$field]=='label')
+                {
+                	$valuetoshow=$langs->trans("Label");
+                   	if ($id != 25) $valuetoshow.="*";
+                }
                 if ($fieldlist[$field]=='libelle_facture') { $valuetoshow=$langs->trans("LabelOnDocuments")."*"; }
                 if ($fieldlist[$field]=='country')         { $valuetoshow=$langs->trans("Country"); }
                 if ($fieldlist[$field]=='recuperableonly') { $valuetoshow=$langs->trans("NPR"); $align="center"; }
@@ -1274,17 +1282,20 @@ if ($id)
 							  $align="center";
 							}
 							else if ($fieldlist[$field]=='localtax1') {
+                                $valuetoshow = price($valuetoshow, 0, $langs, 0, 0);
 							  if ($obj->localtax1 == 0)
 							    $valuetoshow = '';
 							  $align="right";
 							}
 							else if ($fieldlist[$field]=='localtax2') {
+                                $valuetoshow = price($valuetoshow, 0, $langs, 0, 0);
 							  if ($obj->localtax2 == 0)
 							    $valuetoshow = '';
 							  $align="right";
 							}
 							else if (in_array($fieldlist[$field],array('taux','localtax1','localtax2')))
 							{
+                                $valuetoshow = price($valuetoshow, 0, $langs, 0, 0);
 								$align="right";
 							}
 							else if (in_array($fieldlist[$field],array('recuperableonly')))
diff --git a/htdocs/admin/ihm.php b/htdocs/admin/ihm.php
index 5807a8f896f..20e05482685 100644
--- a/htdocs/admin/ihm.php
+++ b/htdocs/admin/ihm.php
@@ -36,6 +36,7 @@ $langs->load("other");
 $langs->load("companies");
 $langs->load("products");
 $langs->load("members");
+$langs->load("projects");
 
 if (! $user->admin) accessforbidden();
 
diff --git a/htdocs/admin/tools/listevents.php b/htdocs/admin/tools/listevents.php
index 6d553f1b236..204ac36ea03 100644
--- a/htdocs/admin/tools/listevents.php
+++ b/htdocs/admin/tools/listevents.php
@@ -182,7 +182,8 @@ if ($result)
 		$formquestion=array();
 		print $form->formconfirm($_SERVER["PHP_SELF"].'?noparam=noparam', $langs->trans('PurgeAuditEvents'), $langs->trans('ConfirmPurgeAuditEvents'),'confirm_purge',$formquestion,'no',1);
 	}
-
+	
+	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<table class="liste" width="100%">';
 	print '<tr class="liste_titre">';
 	print_liste_field_titre($langs->trans("Date"),$_SERVER["PHP_SELF"],"e.dateevent","","",'align="left"',$sortfield,$sortorder);
@@ -195,7 +196,6 @@ if ($result)
 
 
 	// Lignes des champs de filtres
-	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<tr class="liste_titre">';
 
 	print '<td class="liste_titre" width="15%">'.$form->select_date($date_start,'date_start',0,0,0,'',1,0,1).$form->select_date($date_end,'date_end',0,0,0,'',1,0,1).'</td>';
@@ -222,7 +222,6 @@ if ($result)
 	print '</td>';
 
 	print "</tr>\n";
-	print '</form>';
 
 	$var=True;
 
@@ -283,7 +282,7 @@ if ($result)
 		if ($usefilter) print '<tr><td colspan="6">'.$langs->trans("NoEventFoundWithCriteria").'</td></tr>';
 		else print '<tr><td colspan="6">'.$langs->trans("NoEventOrNoAuditSetup").'</td></tr>';
 	}
-	print "</table>";
+	print "</table></form>";
 	$db->free($result);
 
 	if ($num)
diff --git a/htdocs/barcode/printsheet.php b/htdocs/barcode/printsheet.php
index 36d9117eefe..b535eb7765d 100644
--- a/htdocs/barcode/printsheet.php
+++ b/htdocs/barcode/printsheet.php
@@ -141,7 +141,7 @@ if ($action == 'builddoc')
 			$result=@include_once $newdir.$generator.'.modules.php';
 			if ($result) break;
 		}
-		
+
 		// Load barcode class for generating barcode image
 		$classname = "mod".ucfirst($generator);
 		$module = new $classname($db);
@@ -196,7 +196,7 @@ if ($action == 'builddoc')
 		// For labels
 		if ($mode == 'label')
 		{
-			
+
 			$txtforsticker="%PHOTO%"; // Photo will be barcode image, %BARCODE% posible when using TCPDF generator
 			$textleft=make_substitutions((empty($conf->global->BARCODE_LABEL_LEFT_TEXT)?$txtforsticker:$conf->global->BARCODE_LABEL_LEFT_TEXT), $substitutionarray);
 			$textheader=make_substitutions((empty($conf->global->BARCODE_LABEL_HEADER_TEXT)?'':$conf->global->BARCODE_LABEL_HEADER_TEXT), $substitutionarray);
@@ -379,7 +379,7 @@ print '</div>';
 print '<input id="fillfromthirdparty" type="radio" '.((GETPOST("selectorforbarcode")=='fillfromthirdparty')?'checked ':'').'name="selectorforbarcode" value="fillfromthirdparty" class="radiobarcodeselect"> '.$langs->trans("FillBarCodeTypeAndValueFromThirdParty").' &nbsp; ';
 print '<br>';
 print '<div class="showforthirdpartyselector">';
-print $form->select_company(GETPOST('socid'), 'socid', '', 1);
+print $form->select_company(GETPOST('socid'), 'socid', '', 1, 0, 0, array(), 0, 'minwidth300');
 print ' &nbsp; <input type="submit" id="submitthirdparty" name="submitthirdparty" class="button showforthirdpartyselector" value="'.(dol_escape_htmltag($langs->trans("GetBarCode"))).'">';
 print '</div>';
 
diff --git a/htdocs/categories/class/categorie.class.php b/htdocs/categories/class/categorie.class.php
index 190f58d9388..e79abfd9d3d 100644
--- a/htdocs/categories/class/categorie.class.php
+++ b/htdocs/categories/class/categorie.class.php
@@ -850,8 +850,8 @@ class Categorie extends CommonObject
 	 *                fulllabel = nom avec chemin complet de la categorie
 	 *                fullpath = chemin complet compose des id
 	 *
-	 * @param   string $type        Type of categories ('customer', 'supplier', 'contact', 'product', 'member'). Old
-	 *                              mode (0, 1, 2, ...) is deprecated.
+	 * @param   string $type        Type of categories ('customer', 'supplier', 'contact', 'product', 'member').
+	 *                              Old mode (0, 1, 2, ...) is deprecated.
 	 * @param   int    $markafterid Removed all categories including the leaf $markafterid in category tree.
 	 *
 	 * @return  array               Array of categories. this->cats and this->motherof are set.
@@ -861,12 +861,12 @@ class Categorie extends CommonObject
 	    global $conf, $langs;
 
 		// For backward compatibility
-		if (is_numeric( $type )) {
+		if (is_numeric($type))
+		{
 			// We want to reverse lookup
-			$map_type = array_flip( $this->MAP_ID );
+			$map_type = array_flip($this->MAP_ID);
 			$type = $map_type[$type];
-			dol_syslog( get_class( $this ) . "::get_full_arbo(): numeric types are deprecated, please use string instead",
-				LOG_WARNING );
+			dol_syslog( get_class( $this ) . "::get_full_arbo(): numeric types are deprecated, please use string instead", LOG_WARNING);
 		}
 
 		$this->cats = array();
diff --git a/htdocs/categories/edit.php b/htdocs/categories/edit.php
index a10823e6098..362c2b324a1 100644
--- a/htdocs/categories/edit.php
+++ b/htdocs/categories/edit.php
@@ -117,17 +117,14 @@ if ($action == 'update' && $user->rights->categorie->creer)
  * View
  */
 
+$form = new Form($db);
+
 llxHeader("","",$langs->trans("Categories"));
 
 print_fiche_titre($langs->trans("ModifCat"));
 
 $object->fetch($id);
 
-$form = new Form($db);
-
-print '<table class="notopnoleft" border="0" width="100%">';
-
-print '<tr><td class="notopnoleft" valign="top" width="30%">';
 
 print "\n";
 print '<form method="post" action="'.$_SERVER['PHP_SELF'].'">';
@@ -136,6 +133,8 @@ print '<input type="hidden" name="action" value="update">';
 print '<input type="hidden" name="id" value="'.$object->id.'">';
 print '<input type="hidden" name="type" value="'.$type.'">';
 
+dol_fiche_head('');
+
 print '<table class="border" width="100%">';
 
 // Ref
@@ -165,13 +164,15 @@ if (empty($reshook) && ! empty($extrafields->attribute_label))
 }
 
 print '</table>';
-print '<br>';
+
+
+dol_fiche_end();
+
 
 print '<div class="center"><input type="submit" class="button" value="'.$langs->trans("Modify").'"></div>';
 
 print '</form>';
 
-print '</td></tr></table>';
 
 
 llxFooter();
diff --git a/htdocs/categories/index.php b/htdocs/categories/index.php
index fcfa8f9b910..97e037c3e8e 100644
--- a/htdocs/categories/index.php
+++ b/htdocs/categories/index.php
@@ -148,12 +148,13 @@ foreach($fulltree as $key => $val)
 	$categstatic->ref=$val['label'];
 	$categstatic->type=$type;
 	$li=$categstatic->getNomUrl(1,'',60);
+	$desc=dol_htmlcleanlastbr($val['description']);
 
 	$data[] = array(
 	'rowid'=>$val['rowid'],
 	'fk_menu'=>$val['fk_parent'],
 	'entry'=>'<table class="nobordernopadding centpercent"><tr><td>'.$li.
-	'</td><td width="50%">'.dolGetFirstLineOfText($val['description']).'</td>'.
+	'</td><td width="50%">'.dolGetFirstLineOfText($desc).'</td>'.
 	'<td align="right" width="20px;"><a href="'.DOL_URL_ROOT.'/categories/viewcat.php?id='.$val['id'].'&type='.$type.'">'.img_view().'</a></td>'.
 	'</tr></table>'
 	);
diff --git a/htdocs/comm/action/card.php b/htdocs/comm/action/card.php
index f2fce88dc31..b442a6266ec 100644
--- a/htdocs/comm/action/card.php
+++ b/htdocs/comm/action/card.php
@@ -243,6 +243,8 @@ if ($action == 'add')
 		$object->percentage = $percentage;
 		$object->duree=((float) (GETPOST('dureehour') * 60) + (float) GETPOST('dureemin')) * 60;
 
+		$transparency=(GETPOST("transparency")=='on'?1:0);
+
 		$listofuserid=array();
 		if (! empty($_SESSION['assignedtouser'])) $listofuserid=json_decode($_SESSION['assignedtouser'], true);
 		$i=0;
@@ -251,10 +253,10 @@ if ($action == 'add')
 			if ($i == 0)	// First entry
 			{
 				if ($value['id'] > 0) $object->userownerid=$value['id'];
-				$object->transparency = (GETPOST("transparency")=='on'?1:0);
+				$object->transparency = $transparency;
 			}
 
-			$object->userassigned[$value['id']]=array('id'=>$value['id'], 'transparency'=>(GETPOST("transparency")=='on'?1:0));
+			$object->userassigned[$value['id']]=array('id'=>$value['id'], 'transparency'=>$transparency);
 
 			$i++;
 		}
@@ -436,6 +438,8 @@ if ($action == 'update')
 			$i++;
 		}
 
+		$object->transparency = $transparency;		// We set transparency on event (even if we can also store it on each user, standard says this property is for event)
+
 		if (! empty($conf->global->AGENDA_ENABLE_DONEBY))
 		{
 			if (GETPOST("doneby")) $object->userdoneid=GETPOST("doneby","int");
@@ -969,7 +973,7 @@ if ($id > 0)
 						else if (jQuery("#recurrulefreq").val() == \'WEEKLY\')
 						{
 							jQuery(".repeateventBYMONTHDAY").hide();
-							jQuery(".repeateventBYDAY").show();	
+							jQuery(".repeateventBYDAY").show();
 						}
 						else
 						{
@@ -982,7 +986,7 @@ if ($id > 0)
 						init_repeat();
 					});
 				});
-				</script>';	
+				</script>';
 			print '</td></tr>';
 		}
 
@@ -1023,7 +1027,7 @@ if ($id > 0)
 			}
 		}
 		print $form->select_dolusers_forevent(($action=='create'?'add':'update'), 'assignedtouser', 1, '', 0, '', '', 0, 0, 0, 'AND u.statut != 0');
-		if (in_array($user->id,array_keys($listofuserid))) print $langs->trans("MyAvailability").':  <input id="transparency" type="checkbox" name="transparency"'.($listofuserid[$user->id]['transparency']?' checked':'').'">'.$langs->trans("Busy");
+		if (in_array($user->id,array_keys($listofuserid))) print $langs->trans("MyAvailability").':  <input id="transparency" type="checkbox" name="transparency"'.($listofuserid[$user->id]['transparency']?' checked':'').'>'.$langs->trans("Busy");
 		print '</td></tr>';
 
 		// Realised by
diff --git a/htdocs/comm/action/class/actioncomm.class.php b/htdocs/comm/action/class/actioncomm.class.php
index bc5bf9da9e3..b4336936181 100644
--- a/htdocs/comm/action/class/actioncomm.class.php
+++ b/htdocs/comm/action/class/actioncomm.class.php
@@ -1041,9 +1041,9 @@ class ActionComm extends CommonObject
      *      Use $this->id, $this->type_code, $this->label and $this->type_label
      *
      * 		@param	int		$withpicto			0=No picto, 1=Include picto into link, 2=Only picto
-     *		@param	int		$maxlength			Nombre de caracteres max dans libelle
+     *		@param	int		$maxlength			Max number of charaters into label. If negative, use the ref as label.
      *		@param	string	$classname			Force style class on a link
-     * 		@param	string	$option				''=Link to action,'birthday'=Link to contact
+     * 		@param	string	$option				''=Link to action, 'birthday'=Link to contact
      * 		@param	int		$overwritepicto		1=Overwrite picto
      *		@return	string						Chaine avec URL
      */
@@ -1075,7 +1075,8 @@ class ActionComm extends CommonObject
         {
             $libelle=(empty($this->libelle)?$label:$this->libelle.(($label && $label != $this->libelle)?' '.$label:''));
             if (! empty($conf->global->AGENDA_USE_EVENT_TYPE) && empty($libelle)) $libelle=($langs->transnoentities("Action".$this->type_code) != "Action".$this->type_code)?$langs->transnoentities("Action".$this->type_code):$this->type_label;
-            $libelleshort=dol_trunc($libelle,$maxlength);
+            if ($maxlength < 0) $libelleshort=$this->ref;
+            else $libelleshort=dol_trunc($libelle,$maxlength);
         }
 
         if ($withpicto)
diff --git a/htdocs/comm/action/peruser.php b/htdocs/comm/action/peruser.php
index 9e8ec42c1aa..5f8ce1563de 100644
--- a/htdocs/comm/action/peruser.php
+++ b/htdocs/comm/action/peruser.php
@@ -801,7 +801,7 @@ $db->close();
 
 
 /**
- * Show event of a particular day for a user
+ * Show event line of a particular day for a user
  *
  * @param	string	$username		Login
  * @param   int		$day            Day
@@ -853,6 +853,8 @@ function show_day_events2($username, $day, $month, $year, $monthshown, $style, &
 			// Scan all event for this date
 			foreach ($eventarray[$daykey] as $index => $event)
 			{
+				//var_dump($event);
+
 				$keysofuserassigned=array_keys($event->userassigned);
 				if (! in_array($username->id,$keysofuserassigned)) continue;	// We discard record if event is from another user than user we want to show
 				//if ($username->id != $event->userownerid) continue;	// We discard record if event is from another user than user we want to show
@@ -1021,30 +1023,37 @@ function show_day_events2($username, $day, $month, $year, $monthshown, $style, &
 			}
 		}
 
-
-		if ($h == $begin_h) echo '<td class="'.$style.'_peruserleft cal_peruser'.($var?' cal_impair '.$style.'_impair':'').'">';
-		else echo '<td class="'.$style.' cal_peruser'.($var?' cal_impair '.$style.'_impair':'').'">';
-		if (count($cases1[$h]) == 1)	// 1 seul evenement
-		{
-			$ids=array_keys($cases1[$h]);
-			$output = array_slice($cases1[$h], 0, 1);
-			if ($output[0]['string']) $title1.=($title1?' - ':'').$output[0]['string'];
-			if ($output[0]['color']) $color1 = $output[0]['color'];
-		}
-		else if (count($cases1[$h]) > 1) $color1='222222';
-
-		if (count($cases2[$h]) == 1)	// 1 seul evenement
-		{
-			$ids=array_keys($cases2[$h]);
-			$output = array_slice($cases2[$h], 0, 1);
-			if ($output[0]['string']) $title2.=($title2?' - ':'').$output[0]['string'];
-			if ($output[0]['color']) $color2 = $output[0]['color'];
-		}
-		else if (count($cases2[$h]) > 1) $color2='222222';
 		$ids1='';$ids2='';
 		if (count($cases1[$h]) && array_keys($cases1[$h])) $ids1=join(',',array_keys($cases1[$h]));
 		if (count($cases2[$h]) && array_keys($cases2[$h])) $ids2=join(',',array_keys($cases2[$h]));
-		//var_dump($cases1[$h]);
+
+		if ($h == $begin_h) echo '<td class="'.$style.'_peruserleft cal_peruser'.($var?' cal_impair '.$style.'_impair':'').'">';
+		else echo '<td class="'.$style.' cal_peruser'.($var?' cal_impair '.$style.'_impair':'').'">';
+		if (count($cases1[$h]) == 1)	// only 1 event
+		{
+			$output = array_slice($cases1[$h], 0, 1);
+			$title1=$langs->trans("Ref").' '.$ids1.($title1?' - '.$title1:'');
+			if ($output[0]['string']) $title1.=($title1?' - ':'').$output[0]['string'];
+			if ($output[0]['color']) $color1 = $output[0]['color'];
+		}
+		else if (count($cases1[$h]) > 1)
+		{
+			$title1=$langs->trans("Ref").' '.$ids1.($title1?' - '.$title1:'');
+			$color1='222222';
+		}
+
+		if (count($cases2[$h]) == 1)	// only 1 event
+		{
+			$output = array_slice($cases2[$h], 0, 1);
+			$title2=$langs->trans("Ref").' '.$ids2.($title2?' - '.$title2:'');
+			if ($output[0]['string']) $title2.=($title2?' - ':'').$output[0]['string'];
+			if ($output[0]['color']) $color2 = $output[0]['color'];
+		}
+		else if (count($cases2[$h]) > 1)
+		{
+			$title2=$langs->trans("Ref").' '.$ids2.($title2?' - '.$title2:'');
+			$color2='222222';
+		}
 		print '<table class="nobordernopadding" width="100%">';
 		print '<tr><td '.($color1?'style="background: #'.$color1.';"':'').'class="'.($style1?$style1.' ':'').'onclickopenref'.($title1?' cursorpointer':'').'" ref="ref_'.$username->id.'_'.sprintf("%04d",$year).'_'.sprintf("%02d",$month).'_'.sprintf("%02d",$day).'_'.sprintf("%02d",$h).'_00_'.($ids1?$ids1:'none').'"'.($title1?' title="'.$title1.'"':'').'>';
 		print $string1;
diff --git a/htdocs/comm/askpricesupplier/index.php b/htdocs/comm/askpricesupplier/index.php
index 4eddadf3803..681a889ed25 100644
--- a/htdocs/comm/askpricesupplier/index.php
+++ b/htdocs/comm/askpricesupplier/index.php
@@ -61,15 +61,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/comm/askpricesupplier/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchRequest").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/comm/mailing/list.php b/htdocs/comm/mailing/list.php
index ef2e2c48bf8..43441306e34 100644
--- a/htdocs/comm/mailing/list.php
+++ b/htdocs/comm/mailing/list.php
@@ -96,7 +96,8 @@ if ($result)
 
 	$param = "&amp;sall=".$sall;
 	if ($filteremail) $param.='&amp;filteremail='.urlencode($filteremail);
-
+	
+	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<table class="liste">';
 	print '<tr class="liste_titre">';
 	print_liste_field_titre($langs->trans("Ref"),$_SERVER["PHP_SELF"],"m.rowid",$param,"","",$sortfield,$sortorder);
@@ -108,7 +109,6 @@ if ($result)
 	print_liste_field_titre($langs->trans("Status"),$_SERVER["PHP_SELF"],($filteremail?"mc.statut":"m.statut"),$param,"",'align="right"',$sortfield,$sortorder);
 	print "</tr>\n";
 
-	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<tr class="liste_titre">';
 	print '<td class="liste_titre">';
 	print '<input type="text" class="flat" name="sref" value="'.$sref.'" size="6">';
@@ -123,7 +123,6 @@ if ($result)
 	print '<td class="liste_titre" align="right"><input class="liste_titre" type="image" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
 	print "</td>";
 	print "</tr>\n";
-	print '</form>';
 
 	$var=True;
 
@@ -177,7 +176,7 @@ if ($result)
 		print "</tr>\n";
 		$i++;
 	}
-	print "</table>";
+	print '</table></form>';
 	$db->free($result);
 }
 else
diff --git a/htdocs/comm/propal/class/propal.class.php b/htdocs/comm/propal/class/propal.class.php
index 9920a231841..77c4e5c6f76 100644
--- a/htdocs/comm/propal/class/propal.class.php
+++ b/htdocs/comm/propal/class/propal.class.php
@@ -643,16 +643,16 @@ class Propal extends CommonObject
                 $price = $pu - $remise;
             }
 
-            // Update line
-            $this->line=new PropaleLigne($this->db);
+            //Fetch current line from the database and then clone the object and set it in $oldline property
+            $line = new PropaleLigne($this->db);
+            $line->fetch($rowid);
 
+            $staticline = clone $line;
+
+            $line->oldline = $staticline;
+            $this->line = $line;
             $this->line->context = $this->context;
 
-            // Stock previous line records
-            $staticline=new PropaleLigne($this->db);
-            $staticline->fetch($rowid);
-            $this->line->oldline = $staticline;
-
             // Reorder if fk_parent_line change
             if (! empty($fk_parent_line) && ! empty($staticline->fk_parent_line) && $fk_parent_line != $staticline->fk_parent_line)
             {
@@ -1062,9 +1062,9 @@ class Propal extends CommonObject
     function createFromClone($socid=0)
     {
         global $db, $user,$langs,$conf,$hookmanager;
-		
+
 		dol_include_once('/projet/class.project.class.php');
-				
+
         $this->context['createfromclone']='createfromclone';
 
         $error=0;
@@ -1089,16 +1089,16 @@ class Propal extends CommonObject
                 $this->socid 				= $objsoc->id;
                 $this->cond_reglement_id	= (! empty($objsoc->cond_reglement_id) ? $objsoc->cond_reglement_id : 0);
                 $this->mode_reglement_id	= (! empty($objsoc->mode_reglement_id) ? $objsoc->mode_reglement_id : 0);
-				
+
 				$project = new Project($db);
-				
+
 				if($objFrom->fk_project > 0 && $project->fetch($objFrom->fk_project)) {
 					if($project->socid <= 0) $this->fk_project = $objFrom->fk_project;
 					else $this->fk_project = '';
 				} else {
 					$this->fk_project = '';
 				}
-                
+
                 $this->fk_delivery_address	= '';
             }
 
@@ -3107,10 +3107,12 @@ class PropaleLigne  extends CommonObjectLine
             $this->date_end         = $this->db->jdate($objp->date_end);
 
 			$this->db->free($result);
+
+            return 1;
 		}
 		else
 		{
-			dol_print_error($this->db);
+			return -1;
 		}
 	}
 
diff --git a/htdocs/comm/propal/index.php b/htdocs/comm/propal/index.php
index 428e561f4fe..8fc50f853c6 100644
--- a/htdocs/comm/propal/index.php
+++ b/htdocs/comm/propal/index.php
@@ -63,15 +63,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/comm/propal/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchPropal").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/comm/propal/stats/index.php b/htdocs/comm/propal/stats/index.php
index 898f228fdb2..9a2a712e339 100644
--- a/htdocs/comm/propal/stats/index.php
+++ b/htdocs/comm/propal/stats/index.php
@@ -266,8 +266,11 @@ print '<table class="border" width="100%">';
 print '<tr height="24">';
 print '<td align="center">'.$langs->trans("Year").'</td>';
 print '<td align="center">'.$langs->trans("NbOfProposals").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountTotal").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountAverage").'</td>';
+print '<td align="center">%</td>';
 print '</tr>';
 
 $oldyear=0;
@@ -280,15 +283,21 @@ foreach ($data as $val)
         print '<tr height="24">';
         print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$oldyear.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$oldyear.'</a></td>';
         print '<td align="right">0</td>';
+        print '<td align="right"></td>';
         print '<td align="right">0</td>';
+        print '<td align="right"></td>';
         print '<td align="right">0</td>';
+        print '<td align="right"></td>';
         print '</tr>';
     }
     print '<tr height="24">';
     print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$year.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$year.'</a></td>';
     print '<td align="right">'.$val['nb'].'</td>';
+	print '<td align="right" style="'.(($val['nb_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['nb_diff']).'</td>';
     print '<td align="right">'.price(price2num($val['total'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['total_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['total_diff']).'</td>';
     print '<td align="right">'.price(price2num($val['avg'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['avg_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['avg_diff']).'</td>';
     print '</tr>';
     $oldyear=$year;
 }
diff --git a/htdocs/comm/prospect/index.php b/htdocs/comm/prospect/index.php
index 0d72eac46e3..f5f600ddd08 100644
--- a/htdocs/comm/prospect/index.php
+++ b/htdocs/comm/prospect/index.php
@@ -54,15 +54,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 if (! empty($conf->propal->enabled))
 {
 	$var=false;
-	print '<table class="noborder nohover" width="100%">';
 	print '<form method="post" action="'.DOL_URL_ROOT.'/comm/propal.php">';
 	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+	print '<table class="noborder nohover" width="100%">';
 	print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchAProposal").'</td></tr>';
 	print '<tr '.$bc[$var].'><td>';
 	print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sf_ref" size="18"></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 	print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 	print '</tr>';
-	print "</form></table><br>\n";
+	print "</table></form><br>\n";
 }
 
 /*
diff --git a/htdocs/commande/class/commande.class.php b/htdocs/commande/class/commande.class.php
index c941dfc1ff8..4a037ba486a 100644
--- a/htdocs/commande/class/commande.class.php
+++ b/htdocs/commande/class/commande.class.php
@@ -1112,10 +1112,10 @@ class Commande extends CommonOrder
 
             // get extrafields from original line
 			$object->fetch_optionals($object->id);
-			
+
 			$e = new ExtraFields($db);
 			$element_extrafields = $e->fetch_name_optionals_label($this->element);
-			
+
 			foreach($object->array_options as $options_key => $value) {
 				if(array_key_exists(str_replace('options_', '', $options_key), $element_extrafields)){
 					$this->array_options[$options_key] = $value;
@@ -2503,16 +2503,16 @@ class Commande extends CommonOrder
                 $price = ($pu - $remise);
             }
 
-            // Update line
-            $this->line=new OrderLine($this->db);
+            //Fetch current line from the database and then clone the object and set it in $oldline property
+            $line = new OrderLine($this->db);
+            $line->fetch($rowid);
 
+            $staticline = clone $line;
+
+            $line->oldline = $staticline;
+            $this->line = $line;
             $this->line->context = $this->context;
 
-            // Stock previous line records
-            $staticline=new OrderLine($this->db);
-            $staticline->fetch($rowid);
-            $this->line->oldline = $staticline;
-
             // Reorder if fk_parent_line change
             if (! empty($fk_parent_line) && ! empty($staticline->fk_parent_line) && $fk_parent_line != $staticline->fk_parent_line)
             {
@@ -3471,10 +3471,12 @@ class OrderLine extends CommonOrderLine
             $this->date_end         = $this->db->jdate($objp->date_end);
 
             $this->db->free($result);
+
+            return 1;
         }
         else
         {
-            dol_print_error($this->db);
+            return -1;
         }
     }
 
diff --git a/htdocs/commande/index.php b/htdocs/commande/index.php
index 7957803a5d5..5baa7b7c30f 100644
--- a/htdocs/commande/index.php
+++ b/htdocs/commande/index.php
@@ -62,15 +62,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 
 // Search customer orders
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/commande/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchOrder").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/commande/stats/index.php b/htdocs/commande/stats/index.php
index 71558be0e57..ea781a4828f 100644
--- a/htdocs/commande/stats/index.php
+++ b/htdocs/commande/stats/index.php
@@ -279,8 +279,11 @@ print '<table class="border" width="100%">';
 print '<tr height="24">';
 print '<td align="center">'.$langs->trans("Year").'</td>';
 print '<td align="center">'.$langs->trans("NbOfOrders").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountTotal").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountAverage").'</td>';
+print '<td align="center">%</td>';
 print '</tr>';
 
 $oldyear=0;
@@ -289,21 +292,27 @@ foreach ($data as $val)
 	$year = $val['year'];
 	while (! empty($year) && $oldyear > $year+1)
 	{ // If we have empty year
-	$oldyear--;
-	print '<tr height="24">';
-	print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$oldyear.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$oldyear.'</a></td>';
+		$oldyear--;
+		print '<tr height="24">';
+		print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$oldyear.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$oldyear.'</a></td>';
 
-	print '<td align="right">0</td>';
-	print '<td align="right">0</td>';
-	print '<td align="right">0</td>';
-	print '</tr>';
+		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
+		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
+		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
+		print '</tr>';
 	}
 
 	print '<tr height="24">';
 	print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$year.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$year.'</a></td>';
 	print '<td align="right">'.$val['nb'].'</td>';
+	print '<td align="right" style="'.(($val['nb_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['nb_diff']).'</td>';
 	print '<td align="right">'.price(price2num($val['total'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['total_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['total_diff']).'</td>';
 	print '<td align="right">'.price(price2num($val['avg'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['avg_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['avg_diff']).'</td>';
 	print '</tr>';
 	$oldyear=$year;
 }
diff --git a/htdocs/compta/bank/categ.php b/htdocs/compta/bank/categ.php
index b854503f084..00755959ab9 100644
--- a/htdocs/compta/bank/categ.php
+++ b/htdocs/compta/bank/categ.php
@@ -158,7 +158,6 @@ if ($result)
 	$db->free($result);
 }
 
-print "</form>";
 
 /*
  * Line to add category
@@ -172,9 +171,7 @@ if ($action != 'edit')
 	print '</tr>';
 }
 
-print "</table>";
-
-print "</form>";
+print '</table></form>';
 
 llxFooter();
 
diff --git a/htdocs/compta/bank/class/account.class.php b/htdocs/compta/bank/class/account.class.php
index 8ccf4107ee7..72aa176b7b6 100644
--- a/htdocs/compta/bank/class/account.class.php
+++ b/htdocs/compta/bank/class/account.class.php
@@ -1244,7 +1244,6 @@ class AccountLine extends CommonObject
         }
         else
         {
-            dol_print_error($this->db);
             return -1;
         }
     }
diff --git a/htdocs/compta/bank/ligne.php b/htdocs/compta/bank/ligne.php
index e69e2dce2e7..4186dae5561 100644
--- a/htdocs/compta/bank/ligne.php
+++ b/htdocs/compta/bank/ligne.php
@@ -596,8 +596,7 @@ if ($result)
             }
             print '</tr>';
 
-            print "</table>";
-            print '</form>';
+            print '</table></form>';
         }
 
     }
@@ -610,22 +609,21 @@ print '</div>';
 
 
 // List of bank categories
-
 print '<br>';
-print '<table class="noborder" width="100%">';
 
 print '<form method="POST" action="'.$_SERVER['PHP_SELF'].'?rowid='.$rowid.'&amp;id='.$id.'">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
 print '<input type="hidden" name="action" value="class">';
 print '<input type="hidden" name="orig_account" value="'.$orig_account.'">';
+
+print '<table class="noborder" width="100%">';
 print '<tr class="liste_titre"><td>'.$langs->trans("Rubriques").'</td><td colspan="2">';
 if ($user->rights->banque->modifier)
 {
     print '<select class="flat" name="cat1">'.$options.'</select>&nbsp;';
     print '<input type="submit" class="button" value="'.$langs->trans("Add").'"></td>';
 }
-print "</tr>";
-print "</form>";
+print '</tr>';
 
 $sql = "SELECT c.label, c.rowid";
 $sql.= " FROM ".MAIN_DB_PREFIX."bank_class as a, ".MAIN_DB_PREFIX."bank_categ as c";
@@ -650,13 +648,13 @@ if ($result)
         {
             print '<td align="right"><a href="'.$_SERVER['PHP_SELF'].'?action=delete_categ&amp;rowid='.$rowid.'&amp;fk_categ='.$objp->rowid.'">'.img_delete($langs->trans("Remove")).'</a></td>';
         }
-        print "</tr>";
+        print '</tr>';
 
         $i++;
     }
     $db->free($result);
 }
-print "</table>";
+print '</table></form>';
 
 llxFooter();
 
diff --git a/htdocs/compta/facture/class/facture.class.php b/htdocs/compta/facture/class/facture.class.php
index dbbc1d88212..2d70166a49f 100644
--- a/htdocs/compta/facture/class/facture.class.php
+++ b/htdocs/compta/facture/class/facture.class.php
@@ -2345,16 +2345,26 @@ class Facture extends CommonInvoice
 			$pu_tva = $tabprice[4];
 			$pu_ttc = $tabprice[5];
 
-			// Update line into database
-			$this->line=new FactureLigne($this->db);
+			// Old properties: $price, $remise (deprecated)
+			$price = $pu;
+			$remise = 0;
+			if ($remise_percent > 0)
+			{
+				$remise = round(($pu * $remise_percent / 100),2);
+				$price = ($pu - $remise);
+			}
+			$price    = price2num($price);
 
+			//Fetch current line from the database and then clone the object and set it in $oldline property
+			$line = new FactureLigne($this->db);
+			$line->fetch($rowid);
+
+			$staticline = clone $line;
+
+			$line->oldline = $staticline;
+			$this->line = $line;
             $this->line->context = $this->context;
 
-            // Stock previous line records
-			$staticline=new FactureLigne($this->db);
-			$staticline->fetch($rowid);
-			$this->line->oldline = $staticline;
-
 			// Reorder if fk_parent_line change
 			if (! empty($fk_parent_line) && ! empty($staticline->fk_parent_line) && $fk_parent_line != $staticline->fk_parent_line)
 			{
@@ -3843,10 +3853,12 @@ class FactureLigne extends CommonInvoiceLine
 			$this->fk_prev_id           = $objp->fk_prev_id;
 
 			$this->db->free($result);
+
+			return 1;
 		}
 		else
 		{
-			dol_print_error($this->db);
+			return -1;
 		}
 	}
 
diff --git a/htdocs/compta/facture/mergepdftool.php b/htdocs/compta/facture/mergepdftool.php
index d29f237c331..27741077f6d 100644
--- a/htdocs/compta/facture/mergepdftool.php
+++ b/htdocs/compta/facture/mergepdftool.php
@@ -56,7 +56,7 @@ if (GETPOST('button_search'))
 }
 if ($option == 'late') $filter = 'paye:0';
 if ($option == 'unpaidall') $filter = 'paye:0';
-if ($mode == 'sendremind' && $filter == '') $filter = 'paye:0';
+if ($mode == 'sendmassremind' && $filter == '') $filter = 'paye:0';
 if ($filter == '') $filter = 'paye:0';
 
 $search_user = GETPOST('search_user','int');
diff --git a/htdocs/compta/facture/stats/index.php b/htdocs/compta/facture/stats/index.php
index 4eeea76abc0..f86fb1d975b 100644
--- a/htdocs/compta/facture/stats/index.php
+++ b/htdocs/compta/facture/stats/index.php
@@ -263,8 +263,11 @@ print '<table class="border" width="100%">';
 print '<tr height="24">';
 print '<td align="center">'.$langs->trans("Year").'</td>';
 print '<td align="center">'.$langs->trans("NumberOfBills").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountTotal").'</td>';
+print '<td align="center">%</td>';
 print '<td align="center">'.$langs->trans("AmountAverage").'</td>';
+print '<td align="center">%</td>';
 print '</tr>';
 
 $oldyear=0;
@@ -277,15 +280,21 @@ foreach ($data as $val)
 		print '<tr height="24">';
 		print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$oldyear.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$oldyear.'</a></td>';
 		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
 		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
 		print '<td align="right">0</td>';
+		print '<td align="right"></td>';
 		print '</tr>';
 	}
 	print '<tr height="24">';
 	print '<td align="center"><a href="'.$_SERVER["PHP_SELF"].'?year='.$year.'&amp;mode='.$mode.($socid>0?'&socid='.$socid:'').($userid>0?'&userid='.$userid:'').'">'.$year.'</a></td>';
 	print '<td align="right">'.$val['nb'].'</td>';
+	print '<td align="right" style="'.(($val['nb_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['nb_diff']).'</td>';
 	print '<td align="right">'.price(price2num($val['total'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['total_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['total_diff']).'</td>';
 	print '<td align="right">'.price(price2num($val['avg'],'MT'),1).'</td>';
+	print '<td align="right" style="'.(($val['avg_diff'] >= 0) ? 'color: green;':'color: red;').'">'.round($val['avg_diff']).'</td>';
 	print '</tr>';
 	$oldyear=$year;
 }
diff --git a/htdocs/compta/journal/sellsjournal.php b/htdocs/compta/journal/sellsjournal.php
index f0aeeeb6458..843960e8df4 100644
--- a/htdocs/compta/journal/sellsjournal.php
+++ b/htdocs/compta/journal/sellsjournal.php
@@ -114,8 +114,13 @@ $sql.= " JOIN ".MAIN_DB_PREFIX."societe as s ON s.rowid = f.fk_soc";
 $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND fd.info_bits = ct.recuperableonly AND ct.fk_pays = '".$idpays."'";
 $sql.= " WHERE f.entity = ".$conf->entity;
 $sql.= " AND f.fk_statut > 0";
-if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) $sql.= " AND f.type IN (0,1,2,5)";
-else $sql.= " AND f.type IN (0,1,2,3,5)";
+if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_REPLACEMENT.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_SITUATION.")";
+}
+else {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_STANDARD.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_DEPOSIT.",".Facture::TYPE_SITUATION.")";
+}
+
 $sql.= " AND fd.product_type IN (0,1)";
 if ($date_start && $date_end) $sql .= " AND f.datef >= '".$db->idate($date_start)."' AND f.datef <= '".$db->idate($date_end)."'";
 $sql.= " ORDER BY f.rowid";
@@ -163,10 +168,15 @@ if ($result)
 		$line = new FactureLigne($db);
 		$line->fetch($obj->id);
 		$prev_progress = $line->get_prev_progress();
-		if ($obj->situation_percent == 0) { // Avoid divide by 0
-			$situation_ratio = 0;
+		if ($obj->type==Facture::TYPE_SITUATION) {
+			// Avoid divide by 0
+			if ($obj->situation_percent == 0) { 
+				$situation_ratio = 0;
+			} else {
+				$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			}
 		} else {
-			$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			$situation_ratio = 1;
 		}
 
     	//la ligne facture
diff --git a/htdocs/contact/list.php b/htdocs/contact/list.php
index 85fdbc2870f..cf65c1c5456 100644
--- a/htdocs/contact/list.php
+++ b/htdocs/contact/list.php
@@ -269,7 +269,7 @@ if ($result)
 
     print '<form method="post" action="'.$_SERVER["PHP_SELF"].'">';
     print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
-    print '<input type="hidden" name="view" value="'.htmlspecialchars($view).'">';
+    print '<input type="hidden" name="view" value="'.dol_escape_htmltag($view).'">';
     print '<input type="hidden" name="sortfield" value="'.$sortfield.'">';
     print '<input type="hidden" name="sortorder" value="'.$sortorder.'">';
 
diff --git a/htdocs/contact/vcard.php b/htdocs/contact/vcard.php
index e695fad0572..5229a0e8416 100644
--- a/htdocs/contact/vcard.php
+++ b/htdocs/contact/vcard.php
@@ -65,8 +65,8 @@ $v->setPhoneNumber($contact->phone_pro, "PREF;WORK;VOICE");
 $v->setPhoneNumber($contact->phone_mobile, "CELL;VOICE");
 $v->setPhoneNumber($contact->fax, "WORK;FAX");
 
-$v->setAddress("", "", $contact->address, $contact->town, "", $contact->zip, ($contact->country_code?$contact->country_id:''), "WORK;POSTAL");
-$v->setLabel("", "", $contact->address, $contact->town, "", $contact->zip, ($contact->country_code?$contact->country_id:''), "WORK");
+$v->setAddress("", "", $contact->address, $contact->town, "", $contact->zip, ($contact->country_code?$contact->country:''), "WORK;POSTAL");
+$v->setLabel("", "", $contact->address, $contact->town, "", $contact->zip, ($contact->country_code?$contact->country:''), "WORK");
 $v->setEmail($contact->email,'internet,pref');
 $v->setNote($contact->note);
 
@@ -78,7 +78,7 @@ if ($company->id)
 	$v->setURL($company->url, "WORK");
 	if (! $contact->phone_pro) $v->setPhoneNumber($company->phone, "WORK;VOICE");
 	if (! $contact->fax)       $v->setPhoneNumber($company->fax, "WORK;FAX");
-	if (! $contact->zip)        $v->setAddress("", "", $company->address, $company->town, "", $company->zip, $company->country_code, "WORK;POSTAL");
+	if (! $contact->zip)        $v->setAddress("", "", $company->address, $company->town, "", $company->zip, $company->country, "WORK;POSTAL");
 	if ($company->email != $contact->email) $v->setEmail($company->email,'internet');
 	// Si contact lie a un tiers non de type "particulier"
 	if ($contact->typent_code != 'TE_PRIVATE') $v->setOrg($company->name);
diff --git a/htdocs/contrat/card.php b/htdocs/contrat/card.php
index 4cea0fb8c5e..1d2e3355b24 100644
--- a/htdocs/contrat/card.php
+++ b/htdocs/contrat/card.php
@@ -3,12 +3,12 @@
  * Copyright (C) 2004-2014	Laurent Destailleur		<eldy@users.sourceforge.net>
  * Copyright (C) 2005-2014	Regis Houssin			<regis.houssin@capnetworks.com>
  * Copyright (C) 2006		Andre Cianfarani		<acianfa@free.fr>
- * Copyright (C) 2010-2014	Juanjo Menent			<jmenent@2byte.es>
+ * Copyright (C) 2010-2015	Juanjo Menent			<jmenent@2byte.es>
  * Copyright (C) 2013       Christophe Battarel     <christophe.battarel@altairis.fr>
  * Copyright (C) 2013-2014  Florian Henry		  	<florian.henry@open-concept.pro>
  * Copyright (C) 2014		Ferran Marcet		  	<fmarcet@2byte.es>
  * Copyright (C) 2014       Marcos García           <marcosgdf@gmail.com>
- * Copyright (C) 2015           Jean-François Ferry		<jfefe@aternatik.fr>
+ * Copyright (C) 2015       Jean-François Ferry		<jfefe@aternatik.fr>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -762,7 +762,6 @@ else if ($action == 'confirm_move' && $confirm == 'yes' && $user->rights->contra
 		setEventMessage($object->error,'errors');
 	}
 } elseif ($action=='setref_supplier') {
-
 	$cancelbutton = GETPOST('cancel');
 
 	if (!$cancelbutton) {
@@ -771,9 +770,8 @@ else if ($action == 'confirm_move' && $confirm == 'yes' && $user->rights->contra
 		if ($result < 0) {
 			setEventMessage($object->errors, 'errors');
 		}
-		$object->ref_supplier = GETPOST('ref_supplier', 'alpha');
 
-		$result = $object->update($user);
+        $result = $object->setValueFrom('ref_supplier',GETPOST('ref_supplier','alpha'));
 		if ($result < 0) {
 			setEventMessage($object->errors, 'errors');
 			$action = 'editref_supplier';
@@ -782,17 +780,32 @@ else if ($action == 'confirm_move' && $confirm == 'yes' && $user->rights->contra
 			exit;
 		}
 	}
+    else {
+        header("Location: " . $_SERVER['PHP_SELF'] . "?id=" . $id);
+        exit;
+    }
 } elseif ($action=='setref') {
-	$object->ref=GETPOST('ref','alpha');
+    $cancelbutton = GETPOST('cancel');
 
-	$result = $object->update($user);
-	if ($result < 0) {
-		setEventMessage($object->errors,'errors');
-		$action='editref';
-	} else {
-		header("Location: ".$_SERVER['PHP_SELF']."?id=".$object->id);
-		exit;
-	}
+    if (!$cancelbutton) {
+        $result = $object->fetch($id);
+        if ($result < 0) {
+            setEventMessage($object->errors, 'errors');
+        }
+
+        $result = $object->setValueFrom('ref',GETPOST('ref','alpha'));;
+        if ($result < 0) {
+            setEventMessage($object->errors, 'errors');
+            $action = 'editref';
+        } else {
+            header("Location: " . $_SERVER['PHP_SELF'] . "?id=" . $object->id);
+            exit;
+        }
+    }
+    else {
+        header("Location: " . $_SERVER['PHP_SELF'] . "?id=" . $id);
+        exit;
+    }
 }
 
 // Generation doc (depuis lien ou depuis cartouche doc)
diff --git a/htdocs/contrat/class/contrat.class.php b/htdocs/contrat/class/contrat.class.php
index ce02649674b..eea23be7ae8 100644
--- a/htdocs/contrat/class/contrat.class.php
+++ b/htdocs/contrat/class/contrat.class.php
@@ -4,7 +4,7 @@
  * Copyright (C) 2005-2014	Regis Houssin			<regis.houssin@capnetworks.com>
  * Copyright (C) 2006		Andre Cianfarani		<acianfa@free.fr>
  * Copyright (C) 2008		Raphael Bertrand		<raphael.bertrand@resultic.fr>
- * Copyright (C) 2010-2014	Juanjo Menent			<jmenent@2byte.es>
+ * Copyright (C) 2010-2015	Juanjo Menent			<jmenent@2byte.es>
  * Copyright (C) 2013		Christophe Battarel		<christophe.battarel@altairis.fr>
  * Copyright (C) 2013		Florian Henry			<florian.henry@open-concept.pro>
  * Copyright (C) 2014-2015	Marcos García			<marcosgdf@gmail.com>
@@ -1147,7 +1147,7 @@ class Contrat extends CommonObject
 		if (isset($this->note_private)) $this->note_private=trim($this->note_private);
 		if (isset($this->note_public)) $this->note_public=trim($this->note_public);
 		if (isset($this->import_key)) $this->import_key=trim($this->import_key);
-		if (isset($this->extraparams)) $this->extraparams=trim($this->extraparams);
+		//if (isset($this->extraparams)) $this->extraparams=trim($this->extraparams);
 
 
 
@@ -1174,8 +1174,8 @@ class Contrat extends CommonObject
 		$sql.= " fk_user_cloture=".(isset($this->fk_user_cloture)?$this->fk_user_cloture:"null").",";
 		$sql.= " note_private=".(isset($this->note_private)?"'".$this->db->escape($this->note_private)."'":"null").",";
 		$sql.= " note_public=".(isset($this->note_public)?"'".$this->db->escape($this->note_public)."'":"null").",";
-		$sql.= " import_key=".(isset($this->import_key)?"'".$this->db->escape($this->import_key)."'":"null").",";
-		$sql.= " extraparams=".(isset($this->extraparams)?"'".$this->db->escape($this->extraparams)."'":"null")."";
+		$sql.= " import_key=".(isset($this->import_key)?"'".$this->db->escape($this->import_key)."'":"null")."";
+		//$sql.= " extraparams=".(isset($this->extraparams)?"'".$this->db->escape($this->extraparams)."'":"null")."";
 
 
 		$sql.= " WHERE rowid=".$this->id;
diff --git a/htdocs/contrat/services.php b/htdocs/contrat/services.php
index eedb0183759..cd07db385aa 100644
--- a/htdocs/contrat/services.php
+++ b/htdocs/contrat/services.php
@@ -153,7 +153,9 @@ if ($resql)
 	if ($mode == "4" && $filter == "expired") $title=$langs->trans("ListOfExpiredServices");
 	if ($mode == "5") $title=$langs->trans("ListOfClosedServices");
 	print_barre_liste($title, $page, $_SERVER["PHP_SELF"], $param, $sortfield, $sortorder,'',$num,$totalnboflines,'title_commercial.png');
-
+	
+	print '<form method="POST" action="'. $_SERVER["PHP_SELF"] .'">';
+	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
 	print '<table class="liste" width="100%">';
 
 	print '<tr class="liste_titre">';
@@ -169,9 +171,6 @@ if ($resql)
 	print_liste_field_titre($langs->trans("Status"),$_SERVER["PHP_SELF"], "cd.statut,c.statut",$param,"","align=\"right\"",$sortfield,$sortorder);
 	print "</tr>\n";
 
-	print '<form method="POST" action="'. $_SERVER["PHP_SELF"] .'">';
-	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
-
 	print '<tr class="liste_titre">';
 	print '<td class="liste_titre">';
 	print '<input type="hidden" name="filter" value="'.$filter.'">';
@@ -203,7 +202,6 @@ if ($resql)
     print '<td class="liste_titre" align="right"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
 	print '<input type="image" class="liste_titre" name="button_removefilter" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
     print "</td></tr>\n";
-	print '</form>';
 
 	$contractstatic=new Contrat($db);
 	$productstatic=new Product($db);
@@ -278,7 +276,7 @@ if ($resql)
 	}
 	$db->free($resql);
 
-	print "</table>";
+	print '</table></form>';
 
 }
 else
diff --git a/htdocs/core/boxes/box_contacts.php b/htdocs/core/boxes/box_contacts.php
index 4695be5eaa0..dde2a559cd3 100644
--- a/htdocs/core/boxes/box_contacts.php
+++ b/htdocs/core/boxes/box_contacts.php
@@ -105,7 +105,7 @@ class box_contacts extends ModeleBoxes
 
                     $this->info_box_contents[$line][] = array(
                         'td' => 'align="left"',
-                        'text' => $societestatic->getNomUrl(1),
+                        'text' => ($objp->fk_soc > 0 ? $societestatic->getNomUrl(1) : ''),
                         'asis' => 1,
                     );
 
diff --git a/htdocs/core/boxes/box_task.php b/htdocs/core/boxes/box_task.php
index bcddc7f00e6..8ee42c44731 100644
--- a/htdocs/core/boxes/box_task.php
+++ b/htdocs/core/boxes/box_task.php
@@ -122,7 +122,8 @@ class box_task extends ModeleBoxes
 
 
 		// Add the sum à the bottom of the boxes
-		$this->info_box_contents[$i][0] = array('tr' => 'class="liste_total"', 'td' => 'align="left" ', 'text' => $langs->trans("Total")."&nbsp;".$textHead);
+		$this->info_box_contents[$i][0] = array('tr' => 'class="liste_total"', 'td' => 'align="left"', 'text' => $langs->trans("Total")."&nbsp;".$textHead);
+		$this->info_box_contents[$i][1] = array('td' => '', 'text' => "");
 		$this->info_box_contents[$i][2] = array('td' => 'align="right" ', 'text' => number_format($totalnb, 0, ',', ' ')."&nbsp;".$langs->trans("Tasks"));
 		$this->info_box_contents[$i][3] = array('td' => 'align="right" ', 'text' => ConvertSecondToTime($totalplannedtot,'all',25200,5));
 		$this->info_box_contents[$i][4] = array('td' => 'align="right" ', 'text' => ConvertSecondToTime($totaldurationtot,'all',25200,5));
diff --git a/htdocs/core/class/CMailFile.class.php b/htdocs/core/class/CMailFile.class.php
index 2c58848fe4f..b3da46ff366 100644
--- a/htdocs/core/class/CMailFile.class.php
+++ b/htdocs/core/class/CMailFile.class.php
@@ -375,19 +375,19 @@ class CMailFile
 
 		if (empty($conf->global->MAIN_DISABLE_ALL_MAILS))
 		{
-			
-			dol_include_once('/core/class/hookmanager.class.php');
-        		$hookmanager=new HookManager($db);
-        		$hookmanager->initHooks(array('maildao'));
-        		$reshook=$hookmanager->executeHooks('doactions',$parameters,$this,$action);    // Note that $action and $object may have been modified by some hooks
-        		if (!empty($reshook))
-        		{
+            dol_include_once('/core/class/hookmanager.class.php');
+            $hookmanager = new HookManager($db);
+            $hookmanager->initHooks(array(
+                'maildao'
+            ));
+            $reshook = $hookmanager->executeHooks('doactions', $parameters, $this, $action); // Note that $action and $object may have been modified by some hooks
+            if (! empty($reshook)) 
+            {
+                $this->error = "Error in hook maildao doactions " . $reshook;
+                dol_syslog("CMailFile::sendfile: mail end error=" . $this->error, LOG_ERR);
                 
-            			$this->error="Error in hook maildao doactions ".$reshook;
-            			dol_syslog("CMailFile::sendfile: mail end error=".$this->error, LOG_ERR);
-        
-			        return $reshook;
-        		}
+                return $reshook;
+            }
 			
 			// Action according to choosed sending method
 			if ($conf->global->MAIN_MAIL_SENDMODE == 'mail')
diff --git a/htdocs/core/class/commonobject.class.php b/htdocs/core/class/commonobject.class.php
index 69f1c6df145..58597862f8c 100644
--- a/htdocs/core/class/commonobject.class.php
+++ b/htdocs/core/class/commonobject.class.php
@@ -3277,12 +3277,12 @@ abstract class CommonObject
 	 *	Need $this->element & $this->id
 	 *
 	 *	@param		int		$resource_id		Resource id
-	 *	@param		string	$resource_element	Resource element
+	 *	@param		string	$resource_type		'resource'
 	 *	@param		int		$busy				Busy or not
 	 *	@param		int		$mandatory			Mandatory or not
 	 *	@return		int							<=0 if KO, >0 if OK
 	 */
-	function add_element_resource($resource_id,$resource_element,$busy=0,$mandatory=0)
+	function add_element_resource($resource_id, $resource_type, $busy=0, $mandatory=0)
 	{
 		$this->db->begin();
 
@@ -3295,7 +3295,7 @@ abstract class CommonObject
 		$sql.= ", mandatory";
 		$sql.= ") VALUES (";
 		$sql.= $resource_id;
-		$sql.= ", '".$resource_element."'";
+		$sql.= ", '".$resource_type."'";
 		$sql.= ", '".$this->id."'";
 		$sql.= ", '".$this->element."'";
 		$sql.= ", '".$busy."'";
diff --git a/htdocs/core/class/hookmanager.class.php b/htdocs/core/class/hookmanager.class.php
index d1c5547cccc..a497b3cb7e2 100644
--- a/htdocs/core/class/hookmanager.class.php
+++ b/htdocs/core/class/hookmanager.class.php
@@ -95,6 +95,7 @@ class HookManager
 						$pathroot	= '';
 
 						// Include actions class overwriting hooks
+						dol_syslog('Loading hook:' . $actionfile, LOG_INFO);
 						$resaction=dol_include_once($path.$actionfile);
 						if ($resaction)
 						{
diff --git a/htdocs/core/class/html.form.class.php b/htdocs/core/class/html.form.class.php
index 5287155357f..7efae8effc3 100644
--- a/htdocs/core/class/html.form.class.php
+++ b/htdocs/core/class/html.form.class.php
@@ -2072,10 +2072,12 @@ class Form
                 if ($filterkey && $filterkey != '') $label=preg_replace('/('.preg_quote($filterkey).')/i','<strong>$1</strong>',$label,1);
 
                 $opt.=$objp->ref;
-                if (! empty($objp->idprodfournprice)) $opt.=' ('.$objp->ref_fourn.')';
+                if (! empty($objp->idprodfournprice) && ($objp->ref != $objp->ref_fourn)) 
+                	$opt.=' ('.$objp->ref_fourn.')';
                 $opt.=' - ';
                 $outval.=$objRef;
-                if (! empty($objp->idprodfournprice)) $outval.=' ('.$objRefFourn.')';
+                if (! empty($objp->idprodfournprice) && ($objp->ref != $objp->ref_fourn)) 
+                	$outval.=' ('.$objRefFourn.')';
                 $outval.=' - ';
                 $opt.=dol_trunc($label, 72).' - ';
                 $outval.=dol_trunc($label, 72).' - ';
diff --git a/htdocs/core/class/html.formactions.class.php b/htdocs/core/class/html.formactions.class.php
index 9322680a682..60fbdc0c467 100644
--- a/htdocs/core/class/html.formactions.class.php
+++ b/htdocs/core/class/html.formactions.class.php
@@ -179,7 +179,7 @@ class FormActions
             elseif ($typeelement == 'fichinter') $title=$langs->trans('ActionsOnFicheInter');
         	else $title=$langs->trans("Actions");
 
-        	print_titre($title);
+        	print load_fiche_titre($title,'','');
 
         	$total = 0;	$var=true;
         	print '<table class="noborder" width="100%">';
@@ -196,10 +196,7 @@ class FormActions
 
         	foreach($listofactions as $action)
         	{
-        		$savlabel=$action->label;
-        		$action->label=$action->ref;
-        		$ref=$action->getNomUrl(1);
-        		$action->label=$savlabel;
+        		$ref=$action->getNomUrl(1,-1);
         		$label=$action->getNomUrl(0,38);
 
         		$var=!$var;
diff --git a/htdocs/core/class/html.formmail.class.php b/htdocs/core/class/html.formmail.class.php
index 8310db730ab..08474776512 100644
--- a/htdocs/core/class/html.formmail.class.php
+++ b/htdocs/core/class/html.formmail.class.php
@@ -225,6 +225,7 @@ class FormMail extends Form
     /**
      *	Get the form to input an email
      *  this->withfile: 0=No attaches files, 1=Show attached files, 2=Can add new attached files
+     *  this->param:	Contains more parameteres like email templates info
      *
      *	@param	string	$addfileaction		Name of action when posting file attachments
      *	@param	string	$removefileaction	Name of action when removing file attachments
@@ -252,7 +253,7 @@ class FormMail extends Form
         	return $hookmanager->resPrint;
         }
         else
-        {
+		{
         	$out='';
 
         	// Define list of attached files
@@ -281,14 +282,16 @@ class FormMail extends Form
         		$model_id=$this->param["models_id"];
         	}
         	$arraydefaultmessage=$this->getEMailTemplate($this->db, $this->param["models"], $user, $outputlangs, $model_id);
+			//var_dump($arraydefaultmessage);
 
-        	$out.= "\n<!-- Debut form mail -->\n";
+        	$out.= "\n<!-- Begin form mail -->\n";
         	if ($this->withform == 1)
         	{
-        		$out.= '<form method="POST" name="mailform" id="mailform" enctype="multipart/form-data" action="'.$this->param["returnurl"].'">'."\n";
+        		$out.= '<form method="POST" name="mailform" id="mailform" enctype="multipart/form-data" action="'.$this->param["returnurl"].'#formmail">'."\n";
 				$out.= '<input style="display:none" type="submit" id="sendmail" name="sendmail">';
         		$out.= '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'" />';
         		$out.= '<input type="hidden" name="trackid" value="'.$this->trackid.'" />';
+        		$out.= '<a id="formmail" name="formmail"></a>';
         	}
         	foreach ($this->param as $key=>$value)
         	{
@@ -310,7 +313,7 @@ class FormMail extends Form
         	if (count($modelmail_array)>0)
         	{
 	        	$out.= '<div style="padding: 3px 0 3px 0">'."\n";
-	        	$out.= $langs->trans('SelectMailModel').':'.$this->selectarray('modelmailselected', $modelmail_array,$model_id);
+	        	$out.= $langs->trans('SelectMailModel').': '.$this->selectarray('modelmailselected', $modelmail_array, 0, 1);
 	        	if ($user->admin) $out.= info_admin($langs->trans("YouCanChangeValuesForThisListFromDictionarySetup"),1);
 	        	$out.= ' &nbsp; ';
 	        	$out.= '<input class="button" type="submit" value="'.$langs->trans('Valid').'" name="modelselected" id="modelselected">';
@@ -330,7 +333,7 @@ class FormMail extends Form
         		{
         			$help.=$key.' -> '.$langs->trans($val).'<br>';
         		}
-        		$out.= $form->textwithpicto($langs->trans("EMailTestSubstitutionReplacedByGenericValues"),$help);
+        		$out.= $form->textwithpicto($langs->trans("EMailTestSubstitutionReplacedByGenericValues"), $help);
         		$out.= "</td></tr>\n";
         	}
 
@@ -569,7 +572,7 @@ class FormMail extends Form
         		}
         		else
         		{
-        			$out.= '<input type="text" size="60" id="subject" name="subject" value="'. (isset($_POST["subject"])?$_POST["subject"]:($defaulttopic?$defaulttopic:'')) .'" />';
+        			$out.= '<input type="text" size="60" id="subject" name="subject" value="'. ((isset($_POST["subject"]) && ! $_POST['modelselected'])?$_POST["subject"]:($defaulttopic?$defaulttopic:'')) .'" />';
         		}
         		$out.= "</td></tr>\n";
         	}
@@ -717,7 +720,7 @@ class FormMail extends Form
 
         	if ($this->withform == 1) $out.= '</form>'."\n";
 
-        	// Disable enter key if option MAIN_MAILFORM_DISABLE_ENTER is set
+        	// Disable enter key if option MAIN_MAILFORM_DISABLE_ENTERKEY is set
         	if (! empty($conf->global->MAIN_MAILFORM_DISABLE_ENTERKEY))
         	{
 	        	$out.= '<script type="text/javascript" language="javascript">';
@@ -733,7 +736,7 @@ class FormMail extends Form
 				$out.= '</script>';
         	}
 
-        	$out.= "<!-- Fin form mail -->\n";
+        	$out.= "<!-- End form mail -->\n";
 
         	return $out;
         }
diff --git a/htdocs/core/class/html.formother.class.php b/htdocs/core/class/html.formother.class.php
index 8e9ca33b2a0..437637c3bdf 100644
--- a/htdocs/core/class/html.formother.class.php
+++ b/htdocs/core/class/html.formother.class.php
@@ -303,13 +303,14 @@ class FormOther
      * Return select list for categories (to use in form search selectors)
      *
      * @param	int		$type			Type of categories (0=product, 1=suppliers, 2=customers, 3=members)
-     * @param  integer	$selected     	Preselected value
-     * @param  string	$htmlname      	Name of combo list
+     * @param   integer	$selected     	Preselected value
+     * @param   string	$htmlname      	Name of combo list
      * @param	int		$nocateg		Show also an entry "Not categorized"
+     * @param   int     $showempty      Add also an empty line
      * @return string		        	Html combo list code
      * @see	select_all_categories
      */
-    function select_categories($type,$selected=0,$htmlname='search_categ',$nocateg=0)
+    function select_categories($type,$selected=0,$htmlname='search_categ',$nocateg=0,$showempty=1)
     {
         global $conf, $langs;
         require_once DOL_DOCUMENT_ROOT.'/categories/class/categorie.class.php';
@@ -331,7 +332,7 @@ class FormOther
 
         // Print a select with each of them
         $moreforfilter.='<select class="flat minwidth100" id="select_categ_'.$htmlname.'" name="'.$htmlname.'"'.$nodatarole.'>';
-        $moreforfilter.='<option value="">&nbsp;</option>';	// Should use -1 to say nothing
+        if ($showempty) $moreforfilter.='<option value="0">&nbsp;</option>';	// Should use -1 to say nothing
 
         if (is_array($tab_categs))
         {
diff --git a/htdocs/core/class/smtps.class.php b/htdocs/core/class/smtps.class.php
index 5cc62c56bc6..51d9dd621dc 100644
--- a/htdocs/core/class/smtps.class.php
+++ b/htdocs/core/class/smtps.class.php
@@ -522,7 +522,7 @@ class SMTPs
 	 * @param mixed $_strConfigPath path to config file or VOID
 	 * @return void
 	 */
-	function setConfig ( $_strConfigPath = null )
+	function setConfig($_strConfigPath = null)
 	{
 		/**
 		 * Returns constructed SELECT Object string or boolean upon failure
@@ -736,7 +736,7 @@ class SMTPs
 	 * @param string $_strTransEncode Content-Transfer-Encoding
 	 * @return void
 	 */
-	function setTransEncode ( $_strTransEncode )
+	function setTransEncode($_strTransEncode)
 	{
 		if (array_search($_strTransEncode, $this->_smtpsTransEncodeTypes))
 		$this->_smtpsTransEncode = $_strTransEncode;
@@ -830,7 +830,7 @@ class SMTPs
 	 * @return void
 	 *
 	 */
-	function _buildAddrList( $_type, $_addrList )
+	function _buildAddrList($_type, $_addrList)
 	{
 		// Pull existing list
 		$aryHost = $this->_msgRecipients;
diff --git a/htdocs/core/class/stats.class.php b/htdocs/core/class/stats.class.php
index 9a459f33e41..f29d737eadf 100644
--- a/htdocs/core/class/stats.class.php
+++ b/htdocs/core/class/stats.class.php
@@ -56,7 +56,7 @@ abstract class Stats
 	    	include_once DOL_DOCUMENT_ROOT.'/core/lib/json.lib.php';
 	    }
 
-		$newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_user'.$user->id.'.cache';
+		$newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_entity.'.$conf->entity.'_user'.$user->id.'.cache';
 		$newmask='0644';
 
 		$nowgmt = dol_now();
@@ -150,7 +150,7 @@ abstract class Stats
         	include_once DOL_DOCUMENT_ROOT.'/core/lib/json.lib.php';
         }
 
-        $newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_user'.$user->id.'.cache';
+        $newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_entity.'.$conf->entity.'_user'.$user->id.'.cache';
         $newmask='0644';
 
         $nowgmt = dol_now();
@@ -276,7 +276,7 @@ abstract class Stats
         	include_once DOL_DOCUMENT_ROOT.'/core/lib/json.lib.php';
         }
 
-        $newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_user'.$user->id.'.cache';
+        $newpathofdestfile=$conf->user->dir_temp.'/'.get_class($this).'_'.__FUNCTION__.'_'.(empty($this->cachefilesuffix)?'':$this->cachefilesuffix.'_').$langs->defaultlang.'_entity.'.$conf->entity.'_user'.$user->id.'.cache';
         $newmask='0644';
 
         $nowgmt = dol_now();
@@ -383,8 +383,11 @@ abstract class Stats
 				$row = $this->db->fetch_object($resql);
 				$result[$i]['year'] = $row->year;
 				$result[$i]['nb'] = $row->nb;
+				if($i>0) $result[$i-1]['nb_diff'] = ($result[$i-1]['nb'] - $row->nb) / $row->nb * 100;
 				$result[$i]['total'] = $row->total;
+				if($i>0) $result[$i-1]['total_diff'] = ($result[$i-1]['total'] - $row->total) / $row->total * 100;
 				$result[$i]['avg'] = $row->avg;
+				if($i>0) $result[$i-1]['avg_diff'] = ($result[$i-1]['avg'] - $row->avg) / $row->avg * 100;
 				$i++;
 			}
 			$this->db->free($resql);
diff --git a/htdocs/core/lib/agenda.lib.php b/htdocs/core/lib/agenda.lib.php
index 6da3b5cbc10..54e2b281f05 100644
--- a/htdocs/core/lib/agenda.lib.php
+++ b/htdocs/core/lib/agenda.lib.php
@@ -124,7 +124,7 @@ function print_actions_filter($form, $canedit, $status, $year, $month, $day, $sh
 	{
 		// Filter on hours
 		print '<tr>';
-		print '<td class="nowrap" style="padding-bottom: 2px; padding-right: 4px;">'.$langs->trans("WorkingTimeRange").'</td>';
+		print '<td class="nowrap" style="padding-bottom: 2px; padding-right: 4px;">'.$langs->trans("VisibleTimeRange").'</td>';
 		print "<td class='nowrap maxwidthonsmartphone'>";
 		print '<input type="number" class="short" name="begin_h" value="'.$begin_h.'" min="0" max="23">';
 		if (empty($conf->dol_use_jmobile)) print ' - ';
@@ -134,7 +134,7 @@ function print_actions_filter($form, $canedit, $status, $year, $month, $day, $sh
 
 		// Filter on days
 		print '<tr>';
-		print '<td class="nowrap">'.$langs->trans("WorkingDaysRange").'</td>';
+		print '<td class="nowrap">'.$langs->trans("VisibleDaysRange").'</td>';
 		print "<td class='nowrap maxwidthonsmartphone'>";
 		print '<input type="number" class="short" name="begin_d" value="'.$begin_d.'" min="1" max="7">';
 		if (empty($conf->dol_use_jmobile)) print ' - ';
diff --git a/htdocs/core/lib/company.lib.php b/htdocs/core/lib/company.lib.php
index 92b5676746c..c979f734b5e 100644
--- a/htdocs/core/lib/company.lib.php
+++ b/htdocs/core/lib/company.lib.php
@@ -897,7 +897,7 @@ function show_addresses($conf,$langs,$db,$object,$backtopage='')
  */
 function show_actions_todo($conf,$langs,$db,$object,$objcon='',$noprint=0)
 {
-    global $bc,$user;
+    global $bc,$user,$conf;
 
     // Check parameters
     if (! is_object($object)) dol_print_error('','BadParameter');
@@ -915,12 +915,22 @@ function show_actions_todo($conf,$langs,$db,$object,$objcon='',$noprint=0)
         $out.="\n";
         $out.='<table width="100%" class="noborder">';
         $out.='<tr class="liste_titre">';
-        $out.='<td colspan="2">';
+		if($conf->global->AGENDA_USE_EVENT_TYPE) $out.='<td colspan="3">';
+		else $out.='<td colspan="2">';
         if (get_class($object) == 'Societe') $out.='<a href="'.DOL_URL_ROOT.'/comm/action/listactions.php?socid='.$object->id.'&amp;status=todo">';
         $out.=$langs->trans("ActionsToDoShort");
         if (get_class($object) == 'Societe') $out.='</a>';
         $out.='</td>';
-        $out.='<td colspan="5" align="right">';
+		
+		if($conf->global->AGENDA_USE_EVENT_TYPE) {
+			$out.='<td>';
+			$out.=$langs->trans("Type");
+			$out.='</td>';
+			$out.='<td colspan="4" align="right">';
+		} else {
+			$out.='<td colspan="5" align="right">';
+		}
+        
         $out.='</td>';
         $out.='</tr>';
 
@@ -965,7 +975,7 @@ function show_actions_todo($conf,$langs,$db,$object,$objcon='',$noprint=0)
                     $var = !$var;
 
                     $obj = $db->fetch_object($result);
-
+					$actionstatic->fetch($obj->id);
                     $datep=$db->jdate($obj->dp);
                     $datep2=$db->jdate($obj->dp2);
 
@@ -999,8 +1009,13 @@ function show_actions_todo($conf,$langs,$db,$object,$objcon='',$noprint=0)
 
                     // Title of event
                     //$out.='<td colspan="2">'.dol_trunc($obj->label,40).'</td>';
-                    $out.='<td colspan="2">'.$actionstatic->getNomUrl(1,120).'</td>';
-
+                    $out.='<td>'.$actionstatic->getNomUrl(1,120).'</td>';
+					
+					if($conf->global->AGENDA_USE_EVENT_TYPE) {
+						$out.= '<td>';
+						$out.=$actionstatic->type;
+						$out.='</td>';
+					}
                     // Contact pour cette action
                     if (empty($objcon->id) && $obj->fk_contact > 0)
                     {
@@ -1063,7 +1078,7 @@ function show_actions_todo($conf,$langs,$db,$object,$objcon='',$noprint=0)
  */
 function show_actions_done($conf,$langs,$db,$object,$objcon='',$noprint=0)
 {
-    global $bc,$user;
+    global $bc,$user,$conf;
 
     // Check parameters
     if (! is_object($object)) dol_print_error('','BadParameter');
@@ -1202,12 +1217,22 @@ function show_actions_done($conf,$langs,$db,$object,$objcon='',$noprint=0)
         $out.="\n";
         $out.='<table class="noborder" width="100%">';
         $out.='<tr class="liste_titre">';
-        $out.='<td colspan="2">';
+		if($conf->global->AGENDA_USE_EVENT_TYPE) $out.='<td colspan="3">';
+		else $out.='<td colspan="2">';
         if (get_class($object) == 'Societe') $out.='<a href="'.DOL_URL_ROOT.'/comm/action/listactions.php?socid='.$object->id.'&amp;status=done">';
         $out.=$langs->trans("ActionsDoneShort");
         if (get_class($object) == 'Societe') $out.='</a>';
         $out.='</td>';
-        $out.='<td colspan="5" align="right">';
+		
+		if($conf->global->AGENDA_USE_EVENT_TYPE) {
+			$out.='<td>';
+			$out.=$langs->trans("Type");
+			$out.='</td>';
+			$out.='<td colspan="4" align="right">';
+		} else {
+			$out.='<td colspan="5" align="right">';
+		}
+        
         $out.='</td>';
         $out.='</tr>';
 
@@ -1215,7 +1240,7 @@ function show_actions_done($conf,$langs,$db,$object,$objcon='',$noprint=0)
         {
             $var=!$var;
             $out.="<tr ".$bc[$var].">";
-
+			$actionstatic->fetch($histo[$key]['id']);
             // Champ date
             $out.='<td width="120" class="nowrap">';
             $out.=dol_print_date($histo[$key]['datestart'],'dayhour');
@@ -1251,7 +1276,12 @@ function show_actions_done($conf,$langs,$db,$object,$objcon='',$noprint=0)
                 $out.=dol_trunc($libelle,120);
             }
             $out.='</td>';
-
+			
+			if($conf->global->AGENDA_USE_EVENT_TYPE) {
+				$out.='<td>';
+				$out.=$actionstatic->type;
+				$out.='</td>';
+			}
             // Title of event
             //$out.='<td>'.dol_trunc($histo[$key]['note'], 40).'</td>';
 
diff --git a/htdocs/core/lib/date.lib.php b/htdocs/core/lib/date.lib.php
index 67c7df4be5b..931f30ce998 100644
--- a/htdocs/core/lib/date.lib.php
+++ b/htdocs/core/lib/date.lib.php
@@ -144,7 +144,7 @@ function convertTime2Seconds($iHours=0,$iMinutes=0,$iSeconds=0)
 /**	  	Return, in clear text, value of a number of seconds in days, hours and minutes
  *
  *    	@param      int		$iSecond		Number of seconds
- *    	@param      string	$format		    Output format ('all': total delay days hour:min like "2 days 12:30"", 'allhourmin': total delay hours:min like "60:30", 'allhour': total delay hours without min/sec like "60:30", 'fullhour': total delay hour decimal like "60.5" for 60:30, 'hour': only hours part "12", 'min': only minutes part "30", 'sec': only seconds part, 'month': only month part, 'year': only year part);
+ *    	@param      string	$format		    Output format ('all': total delay days hour:min like "2 days 12:30", 'allwithouthour': total delay days without hour part like "2 days", 'allhourmin': total delay with format hours:min like "60:30", 'allhour': total delay hours without min/sec like "60:30", 'fullhour': total delay hour decimal like "60.5" for 60:30, 'hour': only hours part "12", 'min': only minutes part "30", 'sec': only seconds part, 'month': only month part, 'year': only year part);
  *      @param      int		$lengthOfDay    Length of day (default 86400 seconds for 1 day, 28800 for 8 hour)
  *      @param      int		$lengthOfWeek   Length of week (default 7)
  *    	@return     string		 		 	Formated text of duration
@@ -157,7 +157,7 @@ function convertSecondToTime($iSecond, $format='all', $lengthOfDay=86400, $lengt
 	if (empty($lengthOfDay))  $lengthOfDay = 86400;         // 1 day = 24 hours
     if (empty($lengthOfWeek)) $lengthOfWeek = 7;            // 1 week = 7 days
 
-	if ($format == 'all' || $format == 'allhour' || $format == 'allhourmin')
+	if ($format == 'all' || $format == 'allwithouthour' || $format == 'allhour' || $format == 'allhourmin')
 	{
 		if ($iSecond === 0) return '0';	// This is to avoid having 0 return a 12:00 AM for en_US
 
diff --git a/htdocs/core/lib/functions.lib.php b/htdocs/core/lib/functions.lib.php
index 6074f6fe841..cc718334f13 100644
--- a/htdocs/core/lib/functions.lib.php
+++ b/htdocs/core/lib/functions.lib.php
@@ -1227,19 +1227,6 @@ function dol_mktime($hour,$minute,$second,$month,$day,$year,$gm=false,$check=1)
 	else
 	{
 		dol_print_error('','PHP version must be 5.3+');
-		/*
-		$usealternatemethod=false;
-		if ($year <= 1970) $usealternatemethod=true;		// <= 1970
-		if ($year >= 2038) $usealternatemethod=true;		// >= 2038
-
-		if ($usealternatemethod || $gm)	// Si time gm, seule adodb peut convertir
-		{
-			$date=adodb_mktime($hour,$minute,$second,$month,$day,$year,0,$gm);
-		}
-		else
-		{
-			$date=mktime($hour,$minute,$second,$month,$day,$year);
-		}*/
 		return '';
 	}
 }
@@ -2743,8 +2730,8 @@ function getTitleFieldOfList($name, $thead=0, $file="", $field="", $begin="", $m
  *
  *	@param	string	$title			Title to show
  *	@return	string					Title to show
- *  @deprecated						Use print_fiche_titre instead
- *  @see print_fiche_titre
+ *  @deprecated						Use load_fiche_titre instead
+ *  @see print_fiche_titre, load_fiche_titre
  */
 function print_titre($title)
 {
@@ -3756,7 +3743,7 @@ function yn($yesno, $case=1, $color=0)
  *
  *	@param	string	$num            Id of object
  *	@param  int		$level		    Level of subdirs to return (1, 2 or 3 levels)
- * 	@param	int		$alpha		    Use alpha ref
+ * 	@param	int		$alpha		    0=Keep number only to forge path, 1=Use alpha part afer the - (By default, use 0).
  *  @param  int		$withoutslash   0=With slash at end, 1=without slash at end (except if '/', we return '')
  *  @param	Object	$object			Object
  *  @param	string	$modulepart		Type of object ('invoice_supplier, 'donation', 'invoice', ...')
diff --git a/htdocs/core/lib/functions2.lib.php b/htdocs/core/lib/functions2.lib.php
index de3b112e37f..9c77729ac5a 100644
--- a/htdocs/core/lib/functions2.lib.php
+++ b/htdocs/core/lib/functions2.lib.php
@@ -1791,10 +1791,10 @@ function cleanCorruptedTree($db, $tabletocleantree, $fieldfkparent)
 
 /**
  *	Get an array with properties of an element
-*
-* @param string $element_type Element type. ex : project_task or object@modulext or object_under@module
-* @return array (module, classpath, element, subelement, classfile, classname)
-*/
+ *
+ * @param 	string 	$element_type 	Element type: 'action', 'facture', 'project_task' or 'object@modulext'...
+ * @return 	array					(module, classpath, element, subelement, classfile, classname)
+ */
 function getElementProperties($element_type)
 {
     // Parse element/subelement (ex: project_task)
@@ -1887,15 +1887,15 @@ function getElementProperties($element_type)
 }
 
 /**
- * Fetch an object with element_type and its id
+ * Fetch an object from its id and element_type
  * Inclusion classes is automatic
  *
- * @param	int     $element_id Element id
- * @param	string  $element_type Element type
- * @return 	object || 0 || -1 if error
+ * @param	int     	$element_id 	Element id
+ * @param	string  	$element_type 	Element type
+ * @return 	int|object 					object || 0 || -1 if error
  */
-function fetchObjectByElement($element_id,$element_type) {
-
+function fetchObjectByElement($element_id, $element_type)
+{
     global $conf;
 	global $db,$conf;
 
diff --git a/htdocs/core/lib/pdf.lib.php b/htdocs/core/lib/pdf.lib.php
index d294bac5132..8ed3c312e50 100644
--- a/htdocs/core/lib/pdf.lib.php
+++ b/htdocs/core/lib/pdf.lib.php
@@ -1692,64 +1692,61 @@ function pdf_getLinkedObjects($object,$outputlangs)
 		if ($objecttype == 'propal')
 		{
 			$outputlangs->load('propal');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefProposal");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref);
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref);
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DatePropal");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'commande')
 		{
 			$outputlangs->load('orders');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefOrder");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref) . ($objects[$i]->ref_client ? ' ('.$objects[$i]->ref_client.')' : '');
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref) . ($elementobject->ref_client ? ' ('.$objects[$i]->ref_client.')' : '');
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("OrderDate");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'contrat')
 		{
 			$outputlangs->load('contracts');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefContract");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref);
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref);
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DateContract");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date_contrat,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date_contrat,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'shipping')
 		{
 			$outputlangs->load('orders');
 			$outputlangs->load('sendings');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
-				$objects[$i]->fetchObjectLinked();
-				$order = $objects[$i]->linkedObjects['commande'][0];
+				$elementobject->fetchObjectLinked();
+				$order = $elementobject->linkedObjects['commande'][0];
 
 				if (! empty($object->linkedObjects['commande']))	// There is already a link to order so we show only info of shipment
 				{
 					$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefSending");
-					$linkedobjects[$objecttype]['ref_value'].= $outputlangs->transnoentities($objects[$i]->ref);
+					$linkedobjects[$objecttype]['ref_value'].= $outputlangs->transnoentities($elementobject->ref);
 					$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DateSending");
-					$linkedobjects[$objecttype]['date_value'].= dol_print_date($objects[$i]->date_delivery,'day','',$outputlangs);
+					$linkedobjects[$objecttype]['date_value'].= dol_print_date($elementobject->date_delivery,'day','',$outputlangs);
 				}
 				else	// We show both info of order and shipment
 				{
 					$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefOrder") . ' / ' . $outputlangs->transnoentities("RefSending");
 					$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($order->ref) . ($order->ref_client ? ' ('.$order->ref_client.')' : '');
-					$linkedobjects[$objecttype]['ref_value'].= ' / ' . $outputlangs->transnoentities($objects[$i]->ref);
+					$linkedobjects[$objecttype]['ref_value'].= ' / ' . $outputlangs->transnoentities($elementobject->ref);
 					$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("OrderDate") . ' / ' . $outputlangs->transnoentities("DateSending");
 					$linkedobjects[$objecttype]['date_value'] = dol_print_date($order->date,'day','',$outputlangs);
-					$linkedobjects[$objecttype]['date_value'].= ' / ' . dol_print_date($objects[$i]->date_delivery,'day','',$outputlangs);
+					$linkedobjects[$objecttype]['date_value'].= ' / ' . dol_print_date($elementobject->date_delivery,'day','',$outputlangs);
 				}
 			}
 		}
diff --git a/htdocs/core/lib/project.lib.php b/htdocs/core/lib/project.lib.php
index f924922cb87..89d658fa01a 100644
--- a/htdocs/core/lib/project.lib.php
+++ b/htdocs/core/lib/project.lib.php
@@ -1023,14 +1023,13 @@ function print_projecttasks_array($db, $form, $socid, $projectsListId, $mytasks=
 	if (!empty($conf->global->PROJECT_LIMIT_YEAR_RANGE))
 	{
 		//Add the year filter input
+		print '<form method="get" action="'.$_SERVER["PHP_SELF"].'">';
 		print '<table width="100%">';
 		print '<tr>';
 		print '<td>'.$langs->trans("Year").'</td>';
-		print '<form method="get" action="'.$_SERVER["PHP_SELF"].'">';
 		print '<td style="text-align:right"><input type="text" size="4" class="flat" name="project_year_filter" value="'.$project_year_filter.'"/>';
-		print '</form>';
 		print "</tr>\n";
-		print '</table>';
+		print '</table></form>';
 	}
 }
 
diff --git a/htdocs/core/lib/treeview.lib.php b/htdocs/core/lib/treeview.lib.php
index 5b1682c5494..b3f3e16a3bd 100644
--- a/htdocs/core/lib/treeview.lib.php
+++ b/htdocs/core/lib/treeview.lib.php
@@ -94,7 +94,7 @@ function tree_showpad(&$fulltree,$key,$silent=0)
 
 
 
-// ------------------------------- Used by menu editor -----------------
+// ------------------------------- Used by menu editor, category view, ... -----------------
 
 /**
  *  Recursive function to output menu tree. <ul id="iddivjstree"><li>...</li></ul>
diff --git a/htdocs/core/modules/DolibarrModules.class.php b/htdocs/core/modules/DolibarrModules.class.php
index b7607e3920e..de2870d7a9f 100644
--- a/htdocs/core/modules/DolibarrModules.class.php
+++ b/htdocs/core/modules/DolibarrModules.class.php
@@ -1334,7 +1334,6 @@ print $sql;
 
         $this->db->begin();
 
-        //var_dump($this->menu); exit;
         foreach ($this->menu as $key => $value)
         {
             $menu = new Menubase($this->db);
@@ -1343,11 +1342,9 @@ print $sql;
             if (! $this->menu[$key]['fk_menu'])
             {
                 $menu->fk_menu=0;
-                //print 'aaa'.$this->menu[$key]['fk_menu'];
             }
             else
             {
-                //print 'xxx'.$this->menu[$key]['fk_menu'];exit;
                 $foundparent=0;
                 $fk_parent=$this->menu[$key]['fk_menu'];
                 if (preg_match('/^r=/',$fk_parent))	// old deprecated method
diff --git a/htdocs/core/modules/contract/doc/pdf_strato.modules.php b/htdocs/core/modules/contract/doc/pdf_strato.modules.php
index e7d6d15b9ea..150529ae30d 100644
--- a/htdocs/core/modules/contract/doc/pdf_strato.modules.php
+++ b/htdocs/core/modules/contract/doc/pdf_strato.modules.php
@@ -269,18 +269,32 @@ class pdf_strato extends ModelePDFContract
 
 						// Description of product line
 
-						if ($objectligne->datei) {
-							$datei = dol_print_date($objectligne->datei,'dayhour',false,$outputlangs,true);
+						if ($objectligne->date_ouverture_prevue) {
+							$datei = dol_print_date($objectligne->date_ouverture_prevue,'day',false,$outputlangs,true);
 						} else {
 							$datei = $langs->trans("Unknown");
 						}
 
-						if ($objectligne->duration) {
-							$durationi = convertSecondToTime($objectligne->duration);
+						if ($objectligne->date_fin_validite) {
+							$durationi = convertSecondToTime($objectligne->date_fin_validite - $objectligne->date_ouverture_prevue, 'allwithouthour');
+							$datee = dol_print_date($objectligne->date_fin_validite,'day',false,$outputlangs,true);
 						} else {
 							$durationi = $langs->trans("Unknown");
+							$datee = $langs->trans("Unknown");
 						}
 
+						if ($objectligne->date_ouverture) {
+							$daters = dol_print_date($objectligne->date_ouverture,'day',false,$outputlangs,true);
+						} else {
+							$daters = $langs->trans("Unknown");
+						}
+
+						if ($objectligne->date_cloture) {
+							$datere = dol_print_date($objectligne->date_cloture,'day',false,$outputlangs,true);
+						} else {
+							$datere = $langs->trans("Unknown");
+						}
+						
 						$txtpredefinedservice='';
                         $txtpredefinedservice = $objectligne->product_ref;
                         if ($objectligne->product_label)
@@ -289,7 +303,10 @@ class pdf_strato extends ModelePDFContract
                         	$txtpredefinedservice .= $objectligne->product_label;
                         }
 
-						$txt='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("Date")." : ".$datei." - ".$outputlangs->transnoentities("Duration")." : ".$durationi,1,$outputlangs->charset_output).'</strong>';
+						$txt='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("DateStartPlannedShort")." : ".$datei." - ".$outputlangs->transnoentities("DateEndPlanned")." : ".$datee,1,$outputlangs->charset_output).'</strong>';
+						$txt.='<br>';
+						$txt.='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("DateStartRealShort")." : ".$daters,1,$outputlangs->charset_output);
+						if ($objectligne->date_cloture) $txt.=dol_htmlentitiesbr(" - ".$outputlangs->transnoentities("DateEndRealShort")." : ".$datere,1,$outputlangs->charset_output).'</strong>';
 						$desc=dol_htmlentitiesbr($objectligne->desc,1);
 
 						$pdf->writeHTMLCell(0, 0, $curX, $curY, dol_concatdesc($txt,dol_concatdesc($txtpredefinedservice,$desc)), 0, 1, 0);
diff --git a/htdocs/core/modules/modBarcode.class.php b/htdocs/core/modules/modBarcode.class.php
index 4ee6084aaf6..07db8b55832 100644
--- a/htdocs/core/modules/modBarcode.class.php
+++ b/htdocs/core/modules/modBarcode.class.php
@@ -1,7 +1,8 @@
 <?php
-/* Copyright (C) 2005	   Rodolphe Quiedeville <rodolphe@quiedeville.org>
- * Copyright (C) 2005-2008 Laurent Destailleur	<eldy@users.sourceforge.net>
- * Copyright (C) 2005-2009 Regis Houssin		<regis.houssin@capnetworks.com>
+/* Copyright (C) 2005      Rodolphe Quiedeville <rodolphe@quiedeville.org>
+ * Copyright (C) 2005-2008 Laurent Destailleur  <eldy@users.sourceforge.net>
+ * Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@capnetworks.com>
+ * Copyright (C) 2015      Juanjo Menent        <jmenent@2byte.es>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -10,7 +11,7 @@
  *
  * This program is distributed in the hope that it will be useful,
  * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.	 See the
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
  * GNU General Public License for more details.
  *
  * You should have received a copy of the GNU General Public License
@@ -18,11 +19,11 @@
  */
 
 /**
- *	\defgroup	barcode			Module barcode
- *	\brief		Module pour gerer les codes barres
- *	\file		htdocs/core/modules/modBarcode.class.php
- *	\ingroup	barcode,produit
- *	\brief		Fichier de description et activation du module Barcode
+ *	\defgroup   barcode         Module barcode
+ *	\brief      Module pour gerer les codes barres
+ *	\file       htdocs/core/modules/modBarcode.class.php
+ *	\ingroup    barcode,produit
+ *	\brief      Fichier de description et activation du module Barcode
  */
 
 include_once DOL_DOCUMENT_ROOT .'/core/modules/DolibarrModules.class.php';
@@ -34,9 +35,9 @@ class modBarcode extends DolibarrModules
 {
 
 	/**
-	 *	 Constructor. Define names, constants, directories, boxes, permissions
+	 *   Constructor. Define names, constants, directories, boxes, permissions
 	 *
-	 *	 @param		 DoliDB		$db		 Database handler
+	 *   @param      DoliDB		$db      Database handler
 	 */
 	function __construct($db)
 	{
@@ -56,7 +57,7 @@ class modBarcode extends DolibarrModules
 		$this->dirs = array("/barcode/temp");
 
 		// Dependances
-		$this->depends = array();		 // May be used for product or service or third party module
+		$this->depends = array();        // May be used for product or service or third party module
 		$this->requiredby = array();
 
 		// Config pages
@@ -90,43 +91,43 @@ class modBarcode extends DolibarrModules
 		$this->rights[2][3] = 0; // La permission est-elle une permission par defaut
 		$this->rights[2][4] = 'creer_advance';
 
-		// Main menu entries
-		$r=0;
-		$this->menu[$r]=array(	'fk_menu'=>'fk_mainmenu=tools',			// Use 'fk_mainmenu=xxx' or 'fk_mainmenu=xxx,fk_leftmenu=yyy' where xxx is mainmenucode and yyy is a leftmenucode
-								'mainmenu'=>'tools',
-								'leftmenu'=>'barcodeprint',
-								'type'=>'left',							// This is a Left menu entry
-								'titre'=>'BarCodePrintsheet',
-								'url'=>'/barcode/printsheet.php?mainmenu=tools&leftmenu=barcodeprint',
-								'langs'=>'products',			// Lang file to use (without .lang) by module. File must be in langs/code_CODE/ directory.
-								'position'=>200,
-								'enabled'=>'$conf->barcode->enabled',  // Define condition to show or hide menu entry. Use '$conf->mymodule->enabled' if entry must be visible if module is enabled. Use '$leftmenu==\'system\'' to show if leftmenu system is selected.
-								'perms'=>'1',				// Use 'perms'=>'$user->rights->mymodule->level1->level2' if you want your menu with a permission rules
-								'target'=>'',
-								'user'=>2);								// 0=Menu for internal users, 1=external users, 2=both
+        // Main menu entries
+        $r=0;
+        $this->menu[$r]=array(	'fk_menu'=>'fk_mainmenu=tools',		    // Use 'fk_mainmenu=xxx' or 'fk_mainmenu=xxx,fk_leftmenu=yyy' where xxx is mainmenucode and yyy is a leftmenucode
+						        'mainmenu'=>'tools',
+        						'leftmenu'=>'barcodeprint',
+        						'type'=>'left',			                // This is a Left menu entry
+						        'titre'=>'BarCodePrintsheet',
+						        'url'=>'/barcode/printsheet.php?mainmenu=tools&leftmenu=barcodeprint',
+						        'langs'=>'products',	        // Lang file to use (without .lang) by module. File must be in langs/code_CODE/ directory.
+						        'position'=>200,
+						        'enabled'=>'$conf->barcode->enabled',  // Define condition to show or hide menu entry. Use '$conf->mymodule->enabled' if entry must be visible if module is enabled. Use '$leftmenu==\'system\'' to show if leftmenu system is selected.
+        				        'perms'=>'($conf->global->MAIN_USE_ADVANCED_PERMS && $user->rights->barcode->lire_advance) || (! $conf->global->MAIN_USE_ADVANCED_PERMS)',			    // Use 'perms'=>'$user->rights->mymodule->level1->level2' if you want your menu with a permission rules
+						        'target'=>'',
+						        'user'=>2);				                // 0=Menu for internal users, 1=external users, 2=both
 		$r++;
 
-		$this->menu[$r]=array(	'fk_menu'=>'fk_mainmenu=home,fk_leftmenu=modulesadmintools',			// Use 'fk_mainmenu=xxx' or 'fk_mainmenu=xxx,fk_leftmenu=yyy' where xxx is mainmenucode and yyy is a leftmenucode
-								'type'=>'left',							// This is a Left menu entry
+		$this->menu[$r]=array(	'fk_menu'=>'fk_mainmenu=home,fk_leftmenu=modulesadmintools',		    // Use 'fk_mainmenu=xxx' or 'fk_mainmenu=xxx,fk_leftmenu=yyy' where xxx is mainmenucode and yyy is a leftmenucode
+								'type'=>'left',			                // This is a Left menu entry
 								'titre'=>'MassBarcodeInit',
 								'url'=>'/barcode/codeinit.php?mainmenu=home&leftmenu=modulesadmintools',
-								'langs'=>'products',			// Lang file to use (without .lang) by module. File must be in langs/code_CODE/ directory.
+								'langs'=>'products',	        // Lang file to use (without .lang) by module. File must be in langs/code_CODE/ directory.
 								'position'=>300,
-								'enabled'=>'$conf->barcode->enabled && $leftmenu=="modulesadmintools"',	  // Define condition to show or hide menu entry. Use '$conf->mymodule->enabled' if entry must be visible if module is enabled. Use '$leftmenu==\'system\'' to show if leftmenu system is selected.
-								'perms'=>'1',							// Use 'perms'=>'$user->rights->mymodule->level1->level2' if you want your menu with a permission rules
+								'enabled'=>'$conf->barcode->enabled && $leftmenu=="modulesadmintools"',   // Define condition to show or hide menu entry. Use '$conf->mymodule->enabled' if entry must be visible if module is enabled. Use '$leftmenu==\'system\'' to show if leftmenu system is selected.
+								'perms'=>'($conf->global->MAIN_USE_ADVANCED_PERMS && $user->rights->barcode->creer_advance) || (! $conf->global->MAIN_USE_ADVANCED_PERMS)',			                // Use 'perms'=>'$user->rights->mymodule->level1->level2' if you want your menu with a permission rules
 								'target'=>'',
-								'user'=>0);								// 0=Menu for internal users, 1=external users, 2=both
+								'user'=>0);				                // 0=Menu for internal users, 1=external users, 2=both
 		$r++;
 	}
 
 
-	/**
-	 *		Function called when module is enabled.
-	 *		The init function add constants, boxes, permissions and menus (defined in constructor) into Dolibarr database.
-	 *		It also creates data directories.
-	 *
-	 *		@param		string	$options	Options when enabling module ('', 'noboxes')
-	 *		@return		int					1 if OK, 0 if KO
+    /**
+     *      Function called when module is enabled.
+     *      The init function add constants, boxes, permissions and menus (defined in constructor) into Dolibarr database.
+     *      It also creates data directories.
+     *
+     *      @param      string	$options    Options when enabling module ('', 'noboxes')
+	 *      @return     int             	1 if OK, 0 if KO
 	 */
 	function init($options='')
 	{
diff --git a/htdocs/core/modules/modPrinting.class.php b/htdocs/core/modules/modPrinting.class.php
index e14a2efd63e..26537f97927 100644
--- a/htdocs/core/modules/modPrinting.class.php
+++ b/htdocs/core/modules/modPrinting.class.php
@@ -94,7 +94,7 @@ class modPrinting extends DolibarrModules
 
         $r++;
         $this->rights[$r][0] = 64001;
-        $this->rights[$r][1] = 'Printing';
+        $this->rights[$r][1] = 'DirectPrint';
         $this->rights[$r][2] = 'r';
         $this->rights[$r][3] = 1;
         $this->rights[$r][4] = 'read';
@@ -106,7 +106,7 @@ class modPrinting extends DolibarrModules
         // This is to declare the Top Menu entry:
         $this->menu[$r]=array(  'fk_menu'=>'fk_mainmenu=home,fk_leftmenu=modulesadmintools',               // Put 0 if this is a top menu
                                 'type'=>'left',                 // This is a Top menu entry
-                                'titre'=>'Printing',
+                                'titre'=>'MenuDirectPrinting',
                                 'mainmenu'=>'printing',
                                 'url'=>'/printing/index.php',
                                 'langs'=>'printing',            // Lang file to use (without .lang) by module. File must be in langs/code_CODE/ directory.
diff --git a/htdocs/core/modules/modProduct.class.php b/htdocs/core/modules/modProduct.class.php
index f5e366bc3ad..d8c967b4f28 100644
--- a/htdocs/core/modules/modProduct.class.php
+++ b/htdocs/core/modules/modProduct.class.php
@@ -252,7 +252,7 @@ class modProduct extends DolibarrModules
 		if (! empty($conf->barcode->enabled)) $this->import_fields_array[$r]=array_merge($this->import_fields_array[$r],array('p.barcode'=>'BarCode'));
 		// Add extra fields
 		$import_extrafield_sample=array();
-		$sql="SELECT name, label, fieldrequired FROM ".MAIN_DB_PREFIX."extrafields WHERE elementtype = 'product' entity IN (0, ".$conf->entity.')';
+		$sql="SELECT name, label, fieldrequired FROM ".MAIN_DB_PREFIX."extrafields WHERE elementtype = 'product' AND entity IN (0, ".$conf->entity.')';
 		$resql=$this->db->query($sql);
 		if ($resql)    // This can fail when class is used on old database (during migration for example)
 		{
diff --git a/htdocs/core/modules/project/doc/pdf_baleine.modules.php b/htdocs/core/modules/project/doc/pdf_baleine.modules.php
index fcac8bd2646..0471fad1877 100644
--- a/htdocs/core/modules/project/doc/pdf_baleine.modules.php
+++ b/htdocs/core/modules/project/doc/pdf_baleine.modules.php
@@ -154,6 +154,11 @@ class pdf_baleine extends ModelePDFProjects
 				$task = new Task($this->db);
 				$tasksarray = $task->getTasksArray(0,0,$object->id);
 
+                if (! $object->id > 0)  // Special case when used with object = specimen, we may return all lines 
+                {
+                    $tasksarray=array_slice($tasksarray, 0, min(5, count($tasksarray)));
+                }
+                
 				$object->lines=$tasksarray;
 				$nblignes=count($object->lines);
 
@@ -230,12 +235,12 @@ class pdf_baleine extends ModelePDFProjects
 					$pdf->MultiCell($this->posxprogress-$this->posxworkload, 3, $planned_workload, 0, 'R');
 					$pdf->SetXY($this->posxprogress, $curY);
 					$pdf->MultiCell($this->posxdatestart-$this->posxprogress, 3, $progress, 0, 'R');
+
 					$pdf->SetXY($this->posxdatestart, $curY);
 					$pdf->MultiCell($this->posxdateend-$this->posxdatestart, 3, $datestart, 0, 'C');
 					$pdf->SetXY($this->posxdateend, $curY);
 					$pdf->MultiCell($this->page_largeur-$this->marge_droite-$this->posxdateend, 3, $dateend, 0, 'C');
 
-
 					$pageposafter=$pdf->getPage();
 
 					$pdf->SetFont('','', $default_font_size - 1);   // On repositionne la police par defaut
diff --git a/htdocs/core/modules/project/doc/pdf_beluga.modules.php b/htdocs/core/modules/project/doc/pdf_beluga.modules.php
new file mode 100644
index 00000000000..4a8839ef865
--- /dev/null
+++ b/htdocs/core/modules/project/doc/pdf_beluga.modules.php
@@ -0,0 +1,601 @@
+<?php
+/* Copyright (C) 2010-2012	Regis Houssin  <regis.houssin@capnetworks.com>
+ * Copyright (C) 2015		Charlie Benke  <charlie@patas-monkey.com>
+
+ * This program is free software; you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation; either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with this program. If not, see <http://www.gnu.org/licenses/>.
+ * or see http://www.gnu.org/
+ */
+
+/**
+ *	\file       htdocs/core/modules/project/doc/pdf_beluga.modules.php
+ *	\ingroup    project
+ *	\brief      Fichier de la classe permettant de generer les projets au modele beluga
+ *	\author	    Charlie Benke
+ */
+
+require_once DOL_DOCUMENT_ROOT.'/core/modules/project/modules_project.php';
+require_once DOL_DOCUMENT_ROOT.'/core/class/html.formprojet.class.php';
+require_once DOL_DOCUMENT_ROOT.'/projet/class/project.class.php';
+require_once DOL_DOCUMENT_ROOT.'/projet/class/task.class.php';
+require_once DOL_DOCUMENT_ROOT.'/core/lib/company.lib.php';
+require_once DOL_DOCUMENT_ROOT.'/core/lib/pdf.lib.php';
+require_once DOL_DOCUMENT_ROOT.'/core/lib/date.lib.php';
+require_once DOL_DOCUMENT_ROOT.'/core/lib/project.lib.php';
+
+if (! empty($conf->propal->enabled))      require_once DOL_DOCUMENT_ROOT.'/comm/propal/class/propal.class.php';
+if (! empty($conf->facture->enabled))     require_once DOL_DOCUMENT_ROOT.'/compta/facture/class/facture.class.php';
+if (! empty($conf->facture->enabled))     require_once DOL_DOCUMENT_ROOT.'/compta/facture/class/facture-rec.class.php';
+if (! empty($conf->commande->enabled))    require_once DOL_DOCUMENT_ROOT.'/commande/class/commande.class.php';
+if (! empty($conf->fournisseur->enabled)) require_once DOL_DOCUMENT_ROOT.'/fourn/class/fournisseur.facture.class.php';
+if (! empty($conf->fournisseur->enabled)) require_once DOL_DOCUMENT_ROOT.'/fourn/class/fournisseur.commande.class.php';
+if (! empty($conf->contrat->enabled))     require_once DOL_DOCUMENT_ROOT.'/contrat/class/contrat.class.php';
+if (! empty($conf->ficheinter->enabled))  require_once DOL_DOCUMENT_ROOT.'/fichinter/class/fichinter.class.php';
+if (! empty($conf->deplacement->enabled)) require_once DOL_DOCUMENT_ROOT.'/compta/deplacement/class/deplacement.class.php';
+if (! empty($conf->agenda->enabled))      require_once DOL_DOCUMENT_ROOT.'/comm/action/class/actioncomm.class.php';
+
+
+
+/**
+ *	Classe permettant de generer les projets au modele Baleine
+ */
+
+class pdf_beluga extends ModelePDFProjects
+{
+	var $emetteur;	// Objet societe qui emet
+
+	/**
+	 *	Constructor
+	 *
+	 *  @param		DoliDB		$db      Database handler
+	 */
+	function __construct($db)
+	{
+		global $conf,$langs,$mysoc;
+
+		$langs->load("main");
+		$langs->load("projects");
+		$langs->load("companies");
+
+		$this->db = $db;
+		$this->name = "beluga";
+		$this->description = $langs->trans("DocumentModelBeluga");
+
+		// Dimension page pour format A4
+		$this->type = 'pdf';
+		$formatarray=pdf_getFormat();
+		$this->page_largeur = $formatarray['width'];
+		$this->page_hauteur = $formatarray['height'];
+		$this->format = array($this->page_largeur,$this->page_hauteur);
+		$this->marge_gauche=isset($conf->global->MAIN_PDF_MARGIN_LEFT)?$conf->global->MAIN_PDF_MARGIN_LEFT:10;
+		$this->marge_droite=isset($conf->global->MAIN_PDF_MARGIN_RIGHT)?$conf->global->MAIN_PDF_MARGIN_RIGHT:10;
+		$this->marge_haute =isset($conf->global->MAIN_PDF_MARGIN_TOP)?$conf->global->MAIN_PDF_MARGIN_TOP:10;
+		$this->marge_basse =isset($conf->global->MAIN_PDF_MARGIN_BOTTOM)?$conf->global->MAIN_PDF_MARGIN_BOTTOM:10;
+
+		$this->option_logo = 1;                    // Affiche logo FAC_PDF_LOGO
+		$this->option_tva = 1;                     // Gere option tva FACTURE_TVAOPTION
+		$this->option_codeproduitservice = 1;      // Affiche code produit-service
+
+		// Recupere emmetteur
+		$this->emetteur=$mysoc;
+		if (! $this->emetteur->country_code) $this->emetteur->country_code=substr($langs->defaultlang,-2);    // By default if not defined
+
+		// Defini position des colonnes
+		$this->posxref=$this->marge_gauche+1;
+		$this->posxdate=$this->marge_gauche+25;
+		$this->posxsociety=$this->marge_gauche+45;
+		$this->posxamountht=$this->marge_gauche+115;
+		$this->posxamountttc=$this->marge_gauche+140;
+		$this->posxstatut=$this->marge_gauche+165;
+	}
+
+
+	/**
+	 *	Fonction generant le projet sur le disque
+	 *
+	 *	@param	Project		$object   		Object project a generer
+	 *	@param	Translate	$outputlangs	Lang output object
+	 *	@return	int         				1 if OK, <=0 if KO
+	 */
+	function write_file($object,$outputlangs)
+	{
+		global $user,$langs,$conf;
+
+        $formproject=new FormProjets($this->db);
+
+		if (! is_object($outputlangs)) $outputlangs=$langs;
+		// For backward compatibility with FPDF, force output charset to ISO, because FPDF expect text to be encoded in ISO
+		if (! empty($conf->global->MAIN_USE_FPDF)) $outputlangs->charset_output='ISO-8859-1';
+
+		$outputlangs->load("main");
+		$outputlangs->load("dict");
+		$outputlangs->load("companies");
+		$outputlangs->load("projects");
+
+		if ($conf->projet->dir_output)
+		{
+			//$nblignes = count($object->lines);  // This is set later with array of tasks
+
+			$objectref = dol_sanitizeFileName($object->ref);
+			$dir = $conf->projet->dir_output;
+			if (! preg_match('/specimen/i',$objectref)) $dir.= "/" . $objectref;
+			$file = $dir . "/" . $objectref . ".pdf";
+
+			if (! file_exists($dir))
+			{
+				if (dol_mkdir($dir) < 0)
+				{
+					$this->error=$langs->transnoentities("ErrorCanNotCreateDir",$dir);
+					return 0;
+				}
+			}
+
+			if (file_exists($dir))
+			{
+				// Add pdfgeneration hook
+				if (! is_object($hookmanager))
+				{
+					include_once DOL_DOCUMENT_ROOT.'/core/class/hookmanager.class.php';
+					$hookmanager=new HookManager($this->db);
+				}
+				$hookmanager->initHooks(array('pdfgeneration'));
+				$parameters=array('file'=>$file,'object'=>$object,'outputlangs'=>$outputlangs);
+				global $action;
+				$reshook=$hookmanager->executeHooks('beforePDFCreation',$parameters,$object,$action);    // Note that $action and $object may have been modified by some hooks
+
+                $pdf=pdf_getInstance($this->format);
+                $default_font_size = pdf_getPDFFontSize($outputlangs);	// Must be after pdf_getInstance
+                $heightforinfotot = 50;	// Height reserved to output the info and total part
+		        $heightforfreetext= (isset($conf->global->MAIN_PDF_FREETEXT_HEIGHT)?$conf->global->MAIN_PDF_FREETEXT_HEIGHT:5);	// Height reserved to output the free text on last page
+	            $heightforfooter = $this->marge_basse + 8;	// Height reserved to output the footer (value include bottom margin)
+                $pdf->SetAutoPageBreak(1,0);
+
+                if (class_exists('TCPDF'))
+                {
+                    $pdf->setPrintHeader(false);
+                    $pdf->setPrintFooter(false);
+                }
+                $pdf->SetFont(pdf_getPDFFont($outputlangs));
+
+				// Complete object by loading several other informations
+				$task = new Task($this->db);
+				$tasksarray = $task->getTasksArray(0,0,$object->id);
+
+				$object->lines=$tasksarray;
+				$nblignes=count($object->lines);
+
+				$pdf->Open();
+				$pagenb=0;
+				$pdf->SetDrawColor(128,128,128);
+
+				$pdf->SetTitle($outputlangs->convToOutputCharset($object->ref));
+				$pdf->SetSubject($outputlangs->transnoentities("Project"));
+				$pdf->SetCreator("Dolibarr ".DOL_VERSION);
+				$pdf->SetAuthor($outputlangs->convToOutputCharset($user->getFullName($outputlangs)));
+				$pdf->SetKeyWords($outputlangs->convToOutputCharset($object->ref)." ".$outputlangs->transnoentities("Project"));
+				if (! empty($conf->global->MAIN_DISABLE_PDF_COMPRESSION)) $pdf->SetCompression(false);
+
+				$pdf->SetMargins($this->marge_gauche, $this->marge_haute, $this->marge_droite);   // Left, Top, Right
+
+				// New page
+				$pdf->AddPage();
+				$pagenb++;
+				$this->_pagehead($pdf, $object, 1, $outputlangs);
+				$pdf->SetFont('','', $default_font_size - 1);
+				$pdf->MultiCell(0, 3, '');		// Set interline to 3
+				$pdf->SetTextColor(0,0,0);
+
+				$tab_top = 50;
+				$tab_height = 200;
+				$tab_top_newpage = 40;
+                $tab_height_newpage = 210;
+
+				// Affiche notes
+				if (! empty($object->note_public))
+				{
+					$pdf->SetFont('','', $default_font_size - 1);
+					$pdf->writeHTMLCell(190, 3, $this->posxref-1, $tab_top-2, dol_htmlentitiesbr($object->note_public), 0, 1);
+					$nexY = $pdf->GetY();
+					$height_note=$nexY-($tab_top-2);
+
+					// Rect prend une longueur en 3eme param
+					$pdf->SetDrawColor(192,192,192);
+					$pdf->Rect($this->marge_gauche, $tab_top-3, $this->page_largeur-$this->marge_gauche-$this->marge_droite, $height_note+1);
+
+					$tab_height = $tab_height - $height_note;
+					$tab_top = $nexY+6;
+				}
+				else
+				{
+					$height_note=0;
+				}
+
+				$iniY = $tab_top + 7;
+				$curY = $tab_top + 7;
+				$nexY = $tab_top + 7;
+                                    
+                $listofreferent=array(
+                    'propal'=>array(
+                    	'name'=>"Proposals",
+                    	'title'=>"ListProposalsAssociatedProject",
+                    	'class'=>'Propal',
+                    	'table'=>'propal',
+                        'datefieldname'=>'datep',
+                    	'test'=>$conf->propal->enabled && $user->rights->propale->lire),
+                    'order'=>array(
+                    	'name'=>"CustomersOrders",
+                    	'title'=>"ListOrdersAssociatedProject",
+                    	'class'=>'Commande',
+                    	'table'=>'commande',
+                    	'datefieldname'=>'date_commande',
+                    	'test'=>$conf->commande->enabled && $user->rights->commande->lire),
+                    'invoice'=>array(
+                    	'name'=>"CustomersInvoices",
+                    	'title'=>"ListInvoicesAssociatedProject",
+                    	'class'=>'Facture',
+                    	'margin'=>'add',
+                    	'table'=>'facture',
+                    	'datefieldname'=>'datef',
+                    	'test'=>$conf->facture->enabled && $user->rights->facture->lire),
+                    'invoice_predefined'=>array(
+                    	'name'=>"PredefinedInvoices",
+                    	'title'=>"ListPredefinedInvoicesAssociatedProject",
+                    	'class'=>'FactureRec',
+                    	'table'=>'facture_rec',
+                    	'datefieldname'=>'datec',
+                    	'test'=>$conf->facture->enabled && $user->rights->facture->lire),
+                    'order_supplier'=>array(
+                    	'name'=>"SuppliersOrders",
+                    	'title'=>"ListSupplierOrdersAssociatedProject",
+                    	'class'=>'CommandeFournisseur',
+                    	'table'=>'commande_fournisseur',
+                    	'datefieldname'=>'date_commande',
+                    	'test'=>$conf->fournisseur->enabled && $user->rights->fournisseur->commande->lire),
+                    'invoice_supplier'=>array(
+                    	'name'=>"BillsSuppliers",
+                    	'title'=>"ListSupplierInvoicesAssociatedProject",
+                    	'class'=>'FactureFournisseur',
+                    	'margin'=>'minus',
+                    	'table'=>'facture_fourn',
+                    	'datefieldname'=>'datef',
+                    	'test'=>$conf->fournisseur->enabled && $user->rights->fournisseur->facture->lire),
+                    'contract'=>array(
+                    	'name'=>"Contracts",
+                    	'title'=>"ListContractAssociatedProject",
+                    	'class'=>'Contrat',
+                    	'table'=>'contrat',
+                    	'datefieldname'=>'date_contrat',
+                    	'test'=>$conf->contrat->enabled && $user->rights->contrat->lire),
+                    'intervention'=>array(
+                    	'name'=>"Interventions",
+                    	'title'=>"ListFichinterAssociatedProject",
+                    	'class'=>'Fichinter',
+                    	'table'=>'fichinter',
+                    	'datefieldname'=>'date_valid',
+                    	'disableamount'=>1,
+                    	'test'=>$conf->ficheinter->enabled && $user->rights->ficheinter->lire),
+                    'trip'=>array(
+                    	'name'=>"TripsAndExpenses",
+                    	'title'=>"ListTripAssociatedProject",
+                    	'class'=>'Deplacement',
+                    	'table'=>'deplacement',
+                    	'datefieldname'=>'dated',
+                    	'margin'=>'minus',
+                    	'disableamount'=>1,
+                    	'test'=>$conf->deplacement->enabled && $user->rights->deplacement->lire),
+                    'agenda'=>array(
+                    	'name'=>"Agenda",
+                    	'title'=>"ListActionsAssociatedProject",
+                    	'class'=>'ActionComm',
+                    	'table'=>'actioncomm',
+                    	'datefieldname'=>'datep',
+                    	'disableamount'=>1,
+                    	'test'=>$conf->agenda->enabled && $user->rights->agenda->allactions->lire)
+                );
+                
+                
+                foreach ($listofreferent as $key => $value)
+                {
+                	$title=$value['title'];
+                	$classname=$value['class'];
+                	$tablename=$value['table'];
+                	$datefieldname=$value['datefieldname'];
+                	$qualified=$value['test'];
+                	
+                    if ($qualified)
+                    {
+                        $elementarray = $object->get_element_list($key, $tablename, $datefieldname, $dates, $datee);
+                        $num = count($elementarray);
+                        if ($num > 0)
+                        {
+                            $nexY = $pdf->GetY() + 5;
+                            $curY = $nexY;
+                            $pdf->SetXY($this->posxref, $curY);
+                            $pdf->MultiCell($this->posxstatut - $this->posxref, 3, $outputlangs->transnoentities($title), 0, 'L');
+                            
+                            $selectList = $formproject->select_element($tablename, $project->thirdparty->id);
+                            $nexY = $pdf->GetY() + 1;
+                            $curY = $nexY;
+                            $pdf->SetXY($this->posxref, $curY);
+                            $pdf->MultiCell($this->posxdate - $this->posxref, 3, $outputlangs->transnoentities("Ref"), 1, 'L');
+                            $pdf->SetXY($this->posxdate, $curY);
+                            $pdf->MultiCell($this->posxsociety - $this->posxdate, 3, $outputlangs->transnoentities("Date"), 1, 'C');
+                            $pdf->SetXY($this->posxsociety, $curY);
+                            $pdf->MultiCell($this->posxamountht - $this->posxsociety, 3, $outputlangs->transnoentities("ThirdParty"), 1, 'L');
+                            if (empty($value['disableamount'])) {
+                                $pdf->SetXY($this->posxamountht, $curY);
+                                $pdf->MultiCell($this->posxamountttc - $this->posxamountht, 3, $outputlangs->transnoentities("AmountHT"), 1, 'R');
+                                $pdf->SetXY($this->posxamountttc, $curY);
+                                $pdf->MultiCell($this->posxstatut - $this->posxamountttc, 3, $outputlangs->transnoentities("AmountTTC"), 1, 'R');
+                            } else {
+                                $pdf->SetXY($this->posxamountht, $curY);
+                                $pdf->MultiCell($this->posxstatut - $this->posxamountht, 3, "", 1, 'R');
+                            }
+                            $pdf->SetXY($this->posxstatut, $curY);
+                            $pdf->MultiCell($this->page_largeur - $this->marge_droite - $this->posxstatut, 3, $outputlangs->transnoentities("Statut"), 1, 'R');
+                            
+                            if (is_array($elementarray) && count($elementarray) > 0)
+                            {
+                                $nexY = $pdf->GetY();
+                                $curY = $nexY;
+                                
+                                $total_ht = 0;
+                                $total_ttc = 0;
+                                $num = count($elementarray);
+                                for ($i = 0; $i < $num; $i ++) {
+                                    $element = new $classname($this->db);
+                                    $element->fetch($elementarray[$i]);
+                                    $element->fetch_thirdparty();
+                                    // print $classname;
+                                    
+                                    $qualifiedfortotal = true;
+                                    if ($key == 'invoice') {
+                                        if ($element->close_code == 'replaced')
+                                            $qualifiedfortotal = false; // Replacement invoice
+                                    }
+                                    
+                                    $pdf->SetXY($this->posxref, $curY);
+                                    $pdf->MultiCell($this->posxdate - $this->posxref, 3, $element->ref, 1, 'L');
+                                    
+                                    // Date
+                                    if ($tablename == 'commande_fournisseur' || $tablename == 'supplier_order')
+                                        $date = $element->date_commande;
+                                    else {
+                                        $date = $element->date;
+                                        if (empty($date))
+                                            $date = $element->datep;
+                                        if (empty($date))
+                                            $date = $element->date_contrat;
+                                        if (empty($date))
+                                            $date = $element->datev; // Fiche inter
+                                    }
+                                    
+                                    $pdf->SetXY($this->posxdate, $curY);
+                                    $pdf->MultiCell($this->posxsociety - $this->posxdate, 3, dol_print_date($date, 'day'), 1, 'C');
+                                    
+                                    $pdf->SetXY($this->posxsociety, $curY);
+                                    if (is_object($element->thirdparty))
+                                        $pdf->MultiCell($this->posxamountht - $this->posxsociety, 3, $element->thirdparty->name, 1, 'L');
+                                        
+                                        // Amount without tax
+                                    if (empty($value['disableamount'])) {
+                                        $pdf->SetXY($this->posxamountht, $curY);
+                                        $pdf->MultiCell($this->posxamountttc - $this->posxamountht, 3, (isset($element->total_ht) ? price($element->total_ht) : '&nbsp;'), 1, 'R');
+                                        $pdf->SetXY($this->posxamountttc, $curY);
+                                        $pdf->MultiCell($this->posxstatut - $this->posxamountttc, 3, (isset($element->total_ttc) ? price($element->total_ttc) : '&nbsp;'), 1, 'R');
+                                    } else {
+                                        $pdf->SetXY($this->posxamountht, $curY);
+                                        $pdf->MultiCell($this->posxstatut - $this->posxamountht, 3, "", 1, 'R');
+                                    }
+                                    
+                                    // Status
+                                    if ($element instanceof CommonInvoice) {
+                                        // This applies for Facture and FactureFournisseur
+                                        $outputstatut = $element->getLibStatut(1, $element->getSommePaiement());
+                                    } else {
+                                        $outputstatut = $element->getLibStatut(1);
+                                    }
+                                    $pdf->SetXY($this->posxstatut, $curY);
+                                    $pdf->MultiCell($this->page_largeur - $this->marge_droite - $this->posxstatut, 3, $outputstatut, 1, 'R', false, 1, '', '', true, 0, true);
+                                    
+                                    if ($qualifiedfortotal) {
+                                        $total_ht = $total_ht + $element->total_ht;
+                                        $total_ttc = $total_ttc + $element->total_ttc;
+                                    }
+                                    $nexY = $pdf->GetY();
+                                    $curY = $nexY;
+                                }
+                                
+                                if (empty($value['disableamount'])) {
+                                    $curY = $nexY;
+                                    $pdf->SetXY($this->posxref, $curY);
+                                    $pdf->MultiCell($this->posxamountttc - $this->posxref, 3, "TOTAL", 1, 'L');
+                                    $pdf->SetXY($this->posxamountht, $curY);
+                                    $pdf->MultiCell($this->posxamountttc - $this->posxamountht, 3, (isset($element->total_ht) ? price($total_ht) : '&nbsp;'), 1, 'R');
+                                    $pdf->SetXY($this->posxamountttc, $curY);
+                                    $pdf->MultiCell($this->posxstatut - $this->posxamountttc, 3, (isset($element->total_ttc) ? price($total_ttc) : '&nbsp;'), 1, 'R');
+                                    $pdf->SetXY($this->posxstatut, $curY);
+                                    $pdf->MultiCell($this->page_largeur - $this->marge_droite - $this->posxstatut, 3, $outputlangs->transnoentities("Nb") . " " . $num, 1, 'L');
+                                }
+                                $nexY = $pdf->GetY() + 5;
+                                $curY = $nexY;
+                            }
+                        }
+                    }
+                }
+
+
+
+				/*
+				 * Pied de page
+				 */
+				$this->_pagefoot($pdf,$object,$outputlangs);
+				if (method_exists($pdf,'AliasNbPages')) $pdf->AliasNbPages();
+
+				$pdf->Close();
+
+				$pdf->Output($file,'F');
+
+				// Add pdfgeneration hook
+				if (! is_object($hookmanager))
+				{
+					include_once DOL_DOCUMENT_ROOT.'/core/class/hookmanager.class.php';
+					$hookmanager=new HookManager($this->db);
+				}
+				$hookmanager->initHooks(array('pdfgeneration'));
+				$parameters=array('file'=>$file,'object'=>$object,'outputlangs'=>$outputlangs);
+				global $action;
+				$reshook=$hookmanager->executeHooks('afterPDFCreation',$parameters,$this,$action);    // Note that $action and $object may have been modified by some hooks
+
+				if (! empty($conf->global->MAIN_UMASK))
+				@chmod($file, octdec($conf->global->MAIN_UMASK));
+
+				return 1;   // Pas d'erreur
+			}
+			else
+			{
+				$this->error=$langs->transnoentities("ErrorCanNotCreateDir",$dir);
+				return 0;
+			}
+		}
+
+		$this->error=$langs->transnoentities("ErrorConstantNotDefined","LIVRAISON_OUTPUTDIR");
+		return 0;
+	}
+
+
+	/**
+	 *   Show table for lines
+	 *
+	 *   @param		PDF			$pdf     		Object PDF
+	 *   @param		string		$tab_top		Top position of table
+	 *   @param		string		$tab_height		Height of table (rectangle)
+	 *   @param		int			$nexY			Y
+	 *   @param		Translate	$outputlangs	Langs object
+	 *   @param		int			$hidetop		Hide top bar of array
+	 *   @param		int			$hidebottom		Hide bottom bar of array
+	 *   @return	void
+	 */
+	function _tableau(&$pdf, $tab_top, $tab_height, $nexY, $outputlangs, $hidetop=0, $hidebottom=0)
+	{
+		global $conf,$mysoc;
+
+        $default_font_size = pdf_getPDFFontSize($outputlangs);
+
+		$pdf->SetDrawColor(128,128,128);
+
+		// Rect prend une longueur en 3eme param
+		$pdf->Rect($this->marge_gauche, $tab_top, $this->page_largeur-$this->marge_gauche-$this->marge_droite, $tab_height);
+		// line prend une position y en 3eme param
+		$pdf->line($this->marge_gauche, $tab_top+6, $this->page_largeur-$this->marge_droite, $tab_top+6);
+
+		$pdf->SetTextColor(0,0,0);
+		$pdf->SetFont('','', $default_font_size);
+
+		$pdf->SetXY($this->posxref, $tab_top+1);
+		$pdf->MultiCell($this->posxlabel-$this->posxref,3, $outputlangs->transnoentities("Tasks"),'','L');
+
+		$pdf->SetXY($this->posxlabel, $tab_top+1);
+		$pdf->MultiCell($this->posxworkload-$this->posxlabel, 3, $outputlangs->transnoentities("Description"), 0, 'L');
+
+		$pdf->SetXY($this->posxworkload, $tab_top+1);
+		$pdf->MultiCell($this->posxprogress-$this->posxworkload, 3, $outputlangs->transnoentities("PlannedWorkloadShort"), 0, 'R');
+
+		$pdf->SetXY($this->posxprogress, $tab_top+1);
+		$pdf->MultiCell($this->posxdatestart-$this->posxprogress, 3, '%', 0, 'R');
+
+		$pdf->SetXY($this->posxdatestart, $tab_top+1);
+		$pdf->MultiCell($this->posxdateend-$this->posxdatestart, 3, '', 0, 'C');
+
+		$pdf->SetXY($this->posxdateend, $tab_top+1);
+		$pdf->MultiCell($this->page_largeur - $this->marge_droite - $this->posxdatestart, 3, '', 0, 'C');
+
+	}
+
+	/**
+	 *  Show top header of page.
+	 *
+	 *  @param	PDF			$pdf     		Object PDF
+	 *  @param  Object		$object     	Object to show
+	 *  @param  int	    	$showaddress    0=no, 1=yes
+	 *  @param  Translate	$outputlangs	Object lang for output
+	 *  @return	void
+	 */
+	function _pagehead(&$pdf, $object, $showaddress, $outputlangs)
+	{
+		global $langs,$conf,$mysoc;
+
+		$default_font_size = pdf_getPDFFontSize($outputlangs);
+
+		pdf_pagehead($pdf,$outputlangs,$this->page_hauteur);
+
+		$pdf->SetTextColor(0,0,60);
+		$pdf->SetFont('','B', $default_font_size + 3);
+
+        $posx=$this->page_largeur-$this->marge_droite-100;
+		$posy=$this->marge_haute;
+
+		$pdf->SetXY($this->marge_gauche,$posy);
+
+		// Logo
+		$logo=$conf->mycompany->dir_output.'/logos/'.$mysoc->logo;
+		if ($mysoc->logo)
+		{
+			if (is_readable($logo))
+			{
+			    $height=pdf_getHeightForLogo($logo);
+			    $pdf->Image($logo, $this->marge_gauche, $posy, 0, $height);	// width=0 (auto)
+			}
+			else
+			{
+				$pdf->SetTextColor(200,0,0);
+				$pdf->SetFont('','B', $default_font_size - 2);
+				$pdf->MultiCell(100, 3, $langs->transnoentities("ErrorLogoFileNotFound",$logo), 0, 'L');
+				$pdf->MultiCell(100, 3, $langs->transnoentities("ErrorGoToModuleSetup"), 0, 'L');
+			}
+		}
+		else $pdf->MultiCell(100, 4, $outputlangs->transnoentities($this->emetteur->name), 0, 'L');
+
+		$pdf->SetFont('','B', $default_font_size + 3);
+		$pdf->SetXY($posx,$posy);
+		$pdf->SetTextColor(0,0,60);
+		$pdf->MultiCell(100, 4, $outputlangs->transnoentities("Project")." ".$outputlangs->convToOutputCharset($object->ref), '', 'R');
+		$pdf->SetFont('','', $default_font_size + 2);
+
+		$posy+=6;
+		$pdf->SetXY($posx,$posy);
+		$pdf->SetTextColor(0,0,60);
+		$pdf->MultiCell(100, 4, $outputlangs->transnoentities("DateStart")." : " . dol_print_date($object->date_start,'day',false,$outputlangs,true), '', 'R');
+		$posy+=6;
+		$pdf->SetXY($posx,$posy);
+		$pdf->MultiCell(100, 4, $outputlangs->transnoentities("DateEnd")." : " . dol_print_date($object->date_end,'day',false,$outputlangs,true), '', 'R');
+
+		$pdf->SetTextColor(0,0,60);
+
+	}
+
+	/**
+	 *   	Show footer of page. Need this->emetteur object
+     *
+	 *   	@param	PDF			$pdf     			PDF
+	 * 		@param	Object		$object				Object to show
+	 *      @param	Translate	$outputlangs		Object lang for output
+	 *      @param	int			$hidefreetext		1=Hide free text
+	 *      @return	void
+	 */
+	function _pagefoot(&$pdf,$object,$outputlangs,$hidefreetext=0)
+	{
+		$showdetails=0;
+		return pdf_pagefoot($pdf,$outputlangs,'PROJECT_FREE_TEXT',$this->emetteur,$this->marge_basse,$this->marge_gauche,$this->page_hauteur,$object,$showdetails,$hidefreetext);
+	}
+}
diff --git a/htdocs/core/tpl/login.tpl.php b/htdocs/core/tpl/login.tpl.php
index fc62c5b145f..c0af2a25b74 100644
--- a/htdocs/core/tpl/login.tpl.php
+++ b/htdocs/core/tpl/login.tpl.php
@@ -50,7 +50,7 @@ $(document).ready(function () {
 </script>
 <?php } ?>
 
-<div align="center">
+<div class="center">
 <div class="login_vertical_align">
 
 <form id="login" name="login" method="post" action="<?php echo $php_self; ?>">
@@ -70,8 +70,8 @@ $(document).ready(function () {
 <input type="hidden" name="dol_no_mouse_hover" id="dol_no_mouse_hover" value="<?php echo $dol_no_mouse_hover; ?>" />
 <input type="hidden" name="dol_use_jmobile" id="dol_use_jmobile" value="<?php echo $dol_use_jmobile; ?>" />
 
-<table class="login_table_title center" summary="<?php echo dol_escape_htmltag($title); ?>">
-<tr class="vmenu"><td align="center"><?php echo dol_escape_htmltag($title); ?></td></tr>
+<table class="login_table_title center" title="<?php echo dol_escape_htmltag($title); ?>">
+<tr class="vmenu"><td class="center"><?php echo dol_escape_htmltag($title); ?></td></tr>
 </table>
 <br>
 
@@ -81,7 +81,7 @@ $(document).ready(function () {
 
 <div id="login_left">
 
-<img alt="Logo" title="" src="<?php echo $urllogo; ?>" id="img_logo" />
+<img alt="" src="<?php echo $urllogo; ?>" id="img_logo" />
 
 </div>
 
@@ -89,10 +89,11 @@ $(document).ready(function () {
 
 <div id="login_right">
 
-<table class="left centpercent" summary="Login pass">
+<table class="left centpercent" title="Login pass">
 <!-- Login -->
 <tr>
-<td valign="middle" class="nowrap center">
+<td class="nowrap center valignmiddle">
+<label for="username" hidden><?php echo $langs->trans("Login"); ?></label>
 <span class="span-icon-user">
 <input type="text" id="username" placeholder="<?php echo $langs->trans("Login"); ?>" name="username" class="flat input-icon-user" size="20" value="<?php echo dol_escape_htmltag($login); ?>" tabindex="1" autofocus="autofocus" />
 </span>
@@ -100,7 +101,8 @@ $(document).ready(function () {
 </tr>
 <!-- Password -->
 <tr>
-<td valign="middle" class="nowrap center">
+<td class="nowrap center valignmiddle">
+<label for="password" hidden><?php echo $langs->trans("Password"); ?></label>
 <span class="span-icon-password">
 <input id="password" placeholder="<?php echo $langs->trans("Password"); ?>" name="password" class="flat input-icon-password" type="password" size="20" value="<?php echo dol_escape_htmltag($password); ?>" tabindex="2" autocomplete="off" />
 </span>
@@ -126,7 +128,7 @@ if (! empty($hookmanager->resArray['options'])) {
 ?>
 	<!-- Captcha -->
 	<tr>
-	<td valign="top" class="nowrap none center">
+	<td class="nowrap none center">
 
 	<table class="login_table_securitycode centpercent"><tr>
 	<td>
@@ -165,7 +167,7 @@ if ($forgetpasslink || $helpcenterlink)
 	if ($dol_use_jmobile)    $moreparam.=(strpos($moreparam,'?')===false?'?':'&').'dol_use_jmobile='.$dol_use_jmobile;
 
 	echo '<br>';
-	echo '<div align="center" style="margin-top: 8px;">';
+	echo '<div class="center" style="margin-top: 8px;">';
 	if ($forgetpasslink) {
 		echo '<a class="alogin" href="'.DOL_URL_ROOT.'/user/passwordforgotten.php'.$moreparam.'">(';
 		echo $langs->trans('PasswordForgotten');
@@ -192,7 +194,7 @@ if (isset($conf->file->main_authentication) && preg_match('/openid/',$conf->file
 
 	//if (! empty($conf->global->MAIN_OPENIDURL_PERUSER)) $url=
 	echo '<br>';
-	echo '<div align="center" style="margin-top: 4px;">';
+	echo '<div class="center" style="margin-top: 4px;">';
 
 	$url=$conf->global->MAIN_AUTHENTICATION_OPENID_URL;
 	if (! empty($url)) print '<a class="alogin" href="'.$url.'">'.$langs->trans("LoginUsingOpenID").'</a>';
@@ -220,7 +222,7 @@ if (isset($conf->file->main_authentication) && preg_match('/openid/',$conf->file
 <?php if (! empty($_SESSION['dol_loginmesg']))
 {
 ?>
-	<div class="center login_main_message" style="max-width: 500px; margin-left: 10px; margin-right: 10px;"><div class="error">
+	<div class="center login_main_message" style="max-width: 520px"><div class="error">
 	<?php echo $_SESSION['dol_loginmesg']; ?>
 	</div></div>
 <?php
@@ -286,7 +288,7 @@ if (! empty($conf->google->enabled) && ! empty($conf->global->MAIN_GOOGLE_AD_CLI
 	if (empty($conf->dol_use_jmobile))
 	{
 ?>
-	<div align="center"><br>
+	<div class="center"><br>
 		<script type="text/javascript"><!--
 			google_ad_client = "<?php echo $conf->global->MAIN_GOOGLE_AD_CLIENT ?>";
 			google_ad_slot = "<?php echo $conf->global->MAIN_GOOGLE_AD_SLOT ?>";
diff --git a/htdocs/core/tpl/objectline_edit.tpl.php b/htdocs/core/tpl/objectline_edit.tpl.php
index e38b8f873bd..ec427addef9 100644
--- a/htdocs/core/tpl/objectline_edit.tpl.php
+++ b/htdocs/core/tpl/objectline_edit.tpl.php
@@ -322,7 +322,7 @@ if (! empty($conf->margin->enabled))
 		var remise = $("input[name='remise_percent']:first");
 
 		var rate = $("input[name='"+npRate+"']:first");
-		if (rate.val() == '') return true;
+		if (rate.val() == '' || (typeof rate.val()) == 'undefined' ) return true;
 
 		if (! $.isNumeric(rate.val().replace(',','.')))
 		{
@@ -331,7 +331,7 @@ if (! empty($conf->margin->enabled))
 			setTimeout(function () { rate.focus() }, 50);
 			return false;
 		}
-		if (npRate == "markRate" && rate.val() >= 100)
+		if (npRate == "np_markRate" && rate.val() >= 100)
 		{
 			alert('<?php echo $langs->trans("markRateShouldBeLesserThan100"); ?>');
 			e.stopPropagation();
@@ -347,9 +347,11 @@ if (! empty($conf->margin->enabled))
 			bpjs=price2numjs(buying_price.val());
 			ratejs=price2numjs(rate.val());
 
-			if (npRate == "marginRate")
+			/* console.log(npRate+" - "+bpjs+" - "+ratejs); */
+
+			if (npRate == "np_marginRate")
 				price = ((bpjs * (1 + ratejs / 100)) / (1 - remisejs / 100));
-			else if (npRate == "markRate")
+			else if (npRate == "np_markRate")
 				price = ((bpjs / (1 - ratejs / 100)) / (1 - remisejs / 100));
 		}
 		$("input[name='price_ht']:first").val(price);	// TODO Must use a function like php price to have here a formated value
diff --git a/htdocs/core/tpl/passwordforgotten.tpl.php b/htdocs/core/tpl/passwordforgotten.tpl.php
index 662bf997aa9..2b201ae2f68 100644
--- a/htdocs/core/tpl/passwordforgotten.tpl.php
+++ b/htdocs/core/tpl/passwordforgotten.tpl.php
@@ -151,7 +151,7 @@ if (! empty($hookmanager->resArray['options'])) {
 </form>
 
 
-<div class="center login_main_home" style="max-width: 680px; margin-left: 10px; margin-right: 10px;">
+<div class="center login_main_home" style="max-width: 80%">
 <?php if ($mode == 'dolibarr' || ! $disabled) { ?>
 	<font style="font-size: 12px;">
 	<?php echo $langs->trans('SendNewPasswordDesc'); ?>
@@ -167,7 +167,7 @@ if (! empty($hookmanager->resArray['options'])) {
 <br>
 
 <?php if ($message) { ?>
-	<div class="center login_main_message" style="max-width: 680px; margin-left: 10px; margin-right: 10px;">
+	<div class="center login_main_message" style="max-width: 520px">
 	<?php echo dol_htmloutput_mesg($message,'','',1); ?>
 	</div>
 <?php } ?>
diff --git a/htdocs/core/tpl/resource_add.tpl.php b/htdocs/core/tpl/resource_add.tpl.php
index d16b8b629f8..876afd41c72 100644
--- a/htdocs/core/tpl/resource_add.tpl.php
+++ b/htdocs/core/tpl/resource_add.tpl.php
@@ -14,7 +14,7 @@ $out .= '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
 $out .= '<input type="hidden" name="action" value="add_element_resource">';
 $out .= '<input type="hidden" name="element" value="'.$element.'">';
 $out .= '<input type="hidden" name="element_id" value="'.$element_id.'">';
-$out .= '<input type="hidden" name="resource_type" value="'.$resource_type.'">';
+$out .= '<input type="hidden" name="resource_type" value="'.(empty($resource_type) ? 'resource' : $resource_type).'">';
 
 
 // Place
@@ -37,4 +37,4 @@ $out .= '<br />';
 
 print $out;
 
-// FIN DU TPL
+// END BEGIN TPL RESOURCE_ADD.TPL.PHP
diff --git a/htdocs/core/triggers/interface_50_modAgenda_ActionsAuto.class.php b/htdocs/core/triggers/interface_50_modAgenda_ActionsAuto.class.php
index 8a77bf86b4f..0912e7aee10 100644
--- a/htdocs/core/triggers/interface_50_modAgenda_ActionsAuto.class.php
+++ b/htdocs/core/triggers/interface_50_modAgenda_ActionsAuto.class.php
@@ -678,10 +678,10 @@ class InterfaceActionsAuto extends DolibarrTriggers
         // Add entry in event table
 		$now=dol_now();
 
-		if(isset($_SESSION['listofnames']))
+		if (isset($_SESSION['listofnames']))
 		{
 			$attachs=$_SESSION['listofnames'];
-			if($attachs && strpos($action,'SENTBYMAIL'))
+			if ($attachs && strpos($action,'SENTBYMAIL'))
 			{
 				 $object->actionmsg.="\n".$langs->transnoentities("AttachedFiles").': '.$attachs;
 			}
@@ -719,6 +719,9 @@ class InterfaceActionsAuto extends DolibarrTriggers
 		$actioncomm->elementtype = $object->element;
 
 		$ret=$actioncomm->add($user);       // User qui saisit l'action
+		
+		unset($object->actionmsg); unset($object->actionmsg2); unset($object->actiontypecode);	// When several action are called on same object, we must be sure to not reuse vallue of first action.
+		
 		if ($ret > 0)
 		{
 			$_SESSION['LAST_ACTION_CREATED'] = $ret;
diff --git a/htdocs/expedition/card.php b/htdocs/expedition/card.php
index 9cee623b679..e72af4de601 100644
--- a/htdocs/expedition/card.php
+++ b/htdocs/expedition/card.php
@@ -76,7 +76,7 @@ $hideref 	 = (GETPOST('hideref','int') ? GETPOST('hideref','int') : (! empty($co
 
 $object = new Expedition($db);
 
-// Load object
+// Load object. Make an object->fetch
 include DOL_DOCUMENT_ROOT.'/core/actions_fetchobject.inc.php';  // Must be include, not includ_once
 
 // Initialize technical object to manage hooks of thirdparties. Note that conf->hooks_modules contains array array
@@ -160,6 +160,7 @@ if (empty($reshook))
 
 	    $num=count($objectsrc->lines);
 	    $totalqty=0;
+
 	    for ($i = 0; $i < $num; $i++)
 	    {
 			$idl="idl".$i;
@@ -178,11 +179,12 @@ if (empty($reshook))
 				while (isset($_POST[$batch]))
 				{
 					// save line of detail into sub_qty
-					$sub_qty[$j]['q']=GETPOST($qty,'int');
-					$sub_qty[$j]['id_batch']=GETPOST($batch,'int');
-
+					$sub_qty[$j]['q']=GETPOST($qty,'int');				// the qty we want to move for this stock record
+					$sub_qty[$j]['id_batch']=GETPOST($batch,'int');		// the id into llx_product_batch of stock record to move
 					$subtotalqty+=$sub_qty[$j]['q'];
-
+				
+					//var_dump($qty);var_dump($batch);var_dump($sub_qty[$j]['q']);var_dump($sub_qty[$j]['id_batch']);
+					
 					$j++;
 					$batch="batchl".$i."_".$j;
 					$qty = "qtyl".$i.'_'.$j;
@@ -200,6 +202,8 @@ if (empty($reshook))
 				if (GETPOST($qty,'int') > 0) $totalqty+=GETPOST($qty,'int');
 			}
 	    }
+		
+	    //var_dump($batch_line[2]);
 
 	    if ($totalqty > 0)		// There is at least one thing to ship
 	    {
@@ -208,7 +212,8 @@ if (empty($reshook))
 	        {
 	            $qty = "qtyl".$i;
 				if (! isset($batch_line[$i]))
-				{	// not batch mode
+				{	
+					// not batch mode
 					if (GETPOST($qty,'int') > 0 || (GETPOST($qty,'int') == 0 && $conf->global->SHIPMENT_GETS_ALL_ORDER_PRODUCTS))
 					{
 						$ent = "entl".$i;
@@ -225,7 +230,8 @@ if (empty($reshook))
 					}
 				}
 				else
-				{	// batch mode
+				{	
+					// batch mode
 					if ($batch_line[$i]['qty']>0)
 					{
 						$ret=$object->addline_batch($batch_line[$i]);
@@ -669,9 +675,10 @@ if ($action == 'create')
                 print '<td align="center">'.$langs->trans("QtyOrdered").'</td>';
                 print '<td align="center">'.$langs->trans("QtyShipped").'</td>';
                 print '<td align="center">'.$langs->trans("QtyToShip");
-				if (empty($conf->productbatch->enabled)) {
-                print ' <br>(<a href="#" id="autofill">'.$langs->trans("Fill").'</a>';
-                print ' / <a href="#" id="autoreset">'.$langs->trans("Reset").'</a>)';
+				if (empty($conf->productbatch->enabled)) 
+				{
+	                print ' <br>(<a href="#" id="autofill">'.$langs->trans("Fill").'</a>';
+	                print ' / <a href="#" id="autoreset">'.$langs->trans("Reset").'</a>)';
 				}
                 print '</td>';
                 if (! empty($conf->stock->enabled))
@@ -848,31 +855,45 @@ if ($action == 'create')
 				else
 				{
 					print '<td></td><td></td></tr>';	// end line and start a new one for lot/serial
+
+					$staticwarehouse=new Entrepot($db);
+					$staticwarehouse->fetch($warehouse_id);
+					
 					$subj=0;
 					print '<input name="idl'.$indiceAsked.'" type="hidden" value="'.$line->id.'">';
-					foreach ($product->stock_warehouse[$warehouse_id]->detail_batch as $dbatch)
+					if (count($product->stock_warehouse[$warehouse_id]->detail_batch))
 					{
-						//var_dump($dbatch);
-						$substock=$dbatch->qty +0 ;
-						print '<tr><td colspan="3" ></td><td align="center">';
-						print '<input name="qtyl'.$indiceAsked.'_'.$subj.'" id="qtyl'.$indiceAsked.'_'.$subj.'" type="text" size="4" value="'.min($defaultqty,$substock).'">';
-						print '</td>';
-
-						print '<td align="left">';
-
-						$staticwarehouse=new Entrepot($db);
-						$staticwarehouse->fetch($warehouse_id);
-						print $staticwarehouse->getNomUrl(0).' / ';
-
-						print '<!-- Show details of lot -->';
-						print '<input name="batchl'.$indiceAsked.'_'.$subj.'" type="hidden" value="'.$dbatch->id.'">';
-						print $langs->trans("DetailBatchFormat", $dbatch->batch, dol_print_date($dbatch->eatby,"day"), dol_print_date($dbatch->sellby,"day"), $dbatch->qty);
-						if ($defaultqty<=0) {
-							$defaultqty=0;
-						} else {
-							$defaultqty -=min($defaultqty,$substock);
+						foreach ($product->stock_warehouse[$warehouse_id]->detail_batch as $dbatch)
+						{
+							//var_dump($dbatch);
+							$substock=$dbatch->qty +0 ;		// To get a numeric
+							print '<tr><td colspan="3" ></td><td align="center">';
+							print '<input name="qtyl'.$indiceAsked.'_'.$subj.'" id="qtyl'.$indiceAsked.'_'.$subj.'" type="text" size="4" value="'.($substock > 0 ? min($defaultqty,$substock) : '0').'">';
+							print '</td>';
+	
+							print '<td align="left">';
+	
+							print $staticwarehouse->getNomUrl(0).' / ';
+	
+							print '<!-- Show details of lot -->';
+							print '<input name="batchl'.$indiceAsked.'_'.$subj.'" type="hidden" value="'.$dbatch->id.'">';
+							print $langs->trans("DetailBatchFormat", $dbatch->batch, dol_print_date($dbatch->eatby,"day"), dol_print_date($dbatch->sellby,"day"), $dbatch->qty);
+							if ($defaultqty<=0) {
+								$defaultqty=0;
+							} else {
+								$defaultqty -= min($defaultqty,$substock);
+							}
+							$subj++;
 						}
-						$subj++;
+					}
+					else
+					{
+						print '<tr><td colspan="3" ></td><td align="center">';
+						print '<input name="qtyl'.$indiceAsked.'_'.$subj.'" id="qtyl'.$indiceAsked.'_'.$subj.'" type="text" size="4" value="0" disabled="disabled"> ';
+						print '</td>';
+						
+						print '<td align="left">';
+						print img_warning().' '.$langs->trans("NoProductToShipFoundIntoStock", $staticwarehouse->libelle);
 					}
 				}
 
@@ -1242,8 +1263,8 @@ else if ($id || $ref)
 		print "</table>\n";
 
 		/*
-		 * Lignes produits
-		*/
+		 * Lines of products
+		 */
 		print '<br><table class="noborder" width="100%">';
 		print '<tr class="liste_titre">';
 		if (! empty($conf->global->MAIN_VIEW_LINE_NUMBER))
@@ -1402,12 +1423,19 @@ else if ($id || $ref)
 				if (isset($lines[$i]->detail_batch))
 				{
 					print '<td>';
-					$detail = '';
-					foreach ($lines[$i]->detail_batch as $dbatch)
+					if ($lines[$i]->product_tobatch)
 					{
-						$detail.= $langs->trans("DetailBatchFormat",$dbatch->batch,dol_print_date($dbatch->eatby,"day"),dol_print_date($dbatch->sellby,"day"),$dbatch->dluo_qty).'<br/>';
+						$detail = '';
+						foreach ($lines[$i]->detail_batch as $dbatch)
+						{
+							$detail.= $langs->trans("DetailBatchFormat",$dbatch->batch,dol_print_date($dbatch->eatby,"day"),dol_print_date($dbatch->sellby,"day"),$dbatch->dluo_qty).'<br/>';
+						}
+						print $form->textwithtooltip($langs->trans("DetailBatchNumber"),$detail);
+					}
+					else 
+					{
+						print $langs->trans("NA");
 					}
-					print $form->textwithtooltip($langs->trans("DetailBatchNumber"),$detail);
 					print '</td>';
 				} else {
 					print '<td></td>';
diff --git a/htdocs/expedition/class/expedition.class.php b/htdocs/expedition/class/expedition.class.php
index ab2a25e98c4..3dc1d555d28 100644
--- a/htdocs/expedition/class/expedition.class.php
+++ b/htdocs/expedition/class/expedition.class.php
@@ -391,7 +391,7 @@ class Expedition extends CommonObject
 
 
 	/**
-	 * Create a expedition line with eat-by date
+	 * Create the detail (eat-by date) of the expedition line
 	 *
 	 * @param 	object		$line_ext		full line informations
 	 * @return	int							<0 if KO, >0 if OK
@@ -626,9 +626,12 @@ class Expedition extends CommonObject
 
 			// Loop on each product line to add a stock movement
 			// TODO possibilite d'expedier a partir d'une propale ou autre origine
-			$sql = "SELECT cd.fk_product, cd.subprice, ed.qty, ed.fk_entrepot, ed.rowid";
+			$sql = "SELECT cd.fk_product, cd.subprice,";
+			$sql.= " ed.rowid, ed.qty, ed.fk_entrepot,";
+			$sql.= " edb.rowid as edbrowid, edb.eatby, edb.sellby, edb.batch, edb.qty as edbqty, edb.fk_origin_stock";
 			$sql.= " FROM ".MAIN_DB_PREFIX."commandedet as cd,";
 			$sql.= " ".MAIN_DB_PREFIX."expeditiondet as ed";
+			$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."expeditiondet_batch as edb on edb.fk_expeditiondet = ed.rowid";
 			$sql.= " WHERE ed.fk_expedition = ".$this->id;
 			$sql.= " AND cd.rowid = ed.fk_origin_line";
 
@@ -636,31 +639,42 @@ class Expedition extends CommonObject
 			$resql=$this->db->query($sql);
 			if ($resql)
 			{
-			    $cpt = $this->db->num_rows($resql);
-                for ($i = 0; $i < $cpt; $i++)
+				$cpt = $this->db->num_rows($resql);
+				for ($i = 0; $i < $cpt; $i++)
 				{
 					$obj = $this->db->fetch_object($resql);
-					if($obj->qty <= 0) continue;
-					dol_syslog(get_class($this)."::valid movement index ".$i);
+					if ($obj->qty <= 0) continue;
+					dol_syslog(get_class($this)."::valid movement index ".$i." ed.rowid=".$obj->rowid." edb.rowid=".$obj->edbrowid);
 
 					//var_dump($this->lines[$i]);
 					$mouvS = new MouvementStock($this->db);
 					$mouvS->origin = &$this;
-					// We decrement stock of product (and sub-products)
-					// We use warehouse selected for each line
-					$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->qty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref));
-					if ($result < 0) { $error++; break; }
-
-					if (! empty($conf->productbatch->enabled))
+					
+					if (empty($obj->edbrowid))
 					{
-						$details=ExpeditionLineBatch::fetchAll($this->db,$obj->rowid);
-						if (! empty($details))
+						// line without batch detail
+						
+						// We decrement stock of product (and sub-products) -> update table llx_product_stock (key of this table is fk_product+fk_entrepot) and add a movement record
+						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->qty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref));
+						if ($result < 0) {
+							$error++; break;
+						}
+					}
+					else
+					{
+						// line with batch detail
+						
+						// We decrement stock of product (and sub-products) -> update table llx_product_stock (key of this table is fk_product+fk_entrepot) and add a movement record
+						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->edbqty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref), '', $obj->eatby, $obj->sellby, $obj->batch);
+						if ($result < 0) {
+							$error++; break;
+						}
+						
+						// We update content of table llx_product_batch (will be rename into llx_product_stock_batch inantoher version)
+						if (! empty($conf->productbatch->enabled))
 						{
-							foreach ($details as $dbatch)
-							{
-								$result=$mouvS->livraison_batch($dbatch->fk_origin_stock,$dbatch->dluo_qty);
-								if ($result < 0) { $error++; $this->errors[]=$mouvS->$error; break 2; }
-							}
+							$result=$mouvS->livraison_batch($obj->fk_origin_stock, $obj->qty);		// ->fk_origin_stock = id into table llx_product_batch (will be rename into llx_product_stock_batch in another version)
+							if ($result < 0) { $error++; $this->errors[]=$mouvS->error; break; }
 						}
 					}
 				}
@@ -672,7 +686,7 @@ class Expedition extends CommonObject
 				return -2;
 			}
 		}
-
+		
 		if (! $error && ! $notrigger)
 		{
             // Call trigger
@@ -843,7 +857,11 @@ class Expedition extends CommonObject
 			{
 				if ($value['q']>0)
 				{
-					$linebatch = new ExpeditionLineBatch($this->db);
+					// $value['q']=qty to move
+					// $value['id_batch']=id into llx_product_batch of record to move
+					//var_dump($value);
+
+				    $linebatch = new ExpeditionLineBatch($this->db);
 					$ret=$linebatch->fetchFromStock($value['id_batch']);	// load serial, sellby, eatby
 					if ($ret<0)
 					{
@@ -857,13 +875,16 @@ class Expedition extends CommonObject
 					{
 						// TODO
 					}
-
+					
+					//var_dump($linebatch);
 				}
 			}
 			$line->entrepot_id = $linebatch->entrepot_id;
 			$line->origin_line_id = $dbatch['ix_l'];
 			$line->qty = $dbatch['qty'];
 			$line->detail_batch=$tab;
+
+			//var_dump($line);
 			$this->lines[$num] = $line;
 		}
 	}
@@ -1146,9 +1167,9 @@ class Expedition extends CommonObject
 		$sql = "SELECT cd.rowid, cd.fk_product, cd.label as custom_label, cd.description, cd.qty as qty_asked";
 		$sql.= ", cd.total_ht, cd.total_localtax1, cd.total_localtax2, cd.total_ttc, cd.total_tva";
 		$sql.= ", cd.tva_tx, cd.localtax1_tx, cd.localtax2_tx, cd.price, cd.subprice, cd.remise_percent";
-		$sql.= ", ed.qty as qty_shipped, ed.fk_origin_line, ed.fk_entrepot";
+		$sql.= ", ed.rowid as line_id, ed.qty as qty_shipped, ed.fk_origin_line, ed.fk_entrepot";
 		$sql.= ", p.ref as product_ref, p.label as product_label, p.fk_product_type";
-		$sql.= ", p.weight, p.weight_units, p.length, p.length_units, p.surface, p.surface_units, p.volume, p.volume_units, ed.rowid as line_id";
+		$sql.= ", p.weight, p.weight_units, p.length, p.length_units, p.surface, p.surface_units, p.volume, p.volume_units, p.tobatch as product_tobatch";
 		$sql.= " FROM (".MAIN_DB_PREFIX."expeditiondet as ed,";
 		$sql.= " ".MAIN_DB_PREFIX."commandedet as cd)";
 		$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."product as p ON p.rowid = cd.fk_product";
@@ -1192,6 +1213,8 @@ class Expedition extends CommonObject
 				$line->details_entrepot[]     = $detail_entrepot;
 
                 $line->line_id          = $obj->line_id;
+                $line->rowid            = $obj->line_id;    // TODO deprecated
+                $line->id               = $obj->line_id;
 				$line->fk_origin_line 	= $obj->fk_origin_line;
 				$line->origin_line_id 	= $obj->fk_origin_line;	    // TODO deprecated
 				$line->fk_product     	= $obj->fk_product;
@@ -1200,6 +1223,7 @@ class Expedition extends CommonObject
                 $line->product_ref		= $obj->product_ref;
                 $line->product_label	= $obj->product_label;
 				$line->libelle        	= $obj->product_label;		// TODO deprecated
+				$line->product_tobatch  = $obj->product_tobatch;
 				$line->label			= $obj->custom_label;
 				$line->description    	= $obj->description;
 				$line->qty_asked      	= $obj->qty_asked;
diff --git a/htdocs/expedition/index.php b/htdocs/expedition/index.php
index 2d5d0e207c6..dbfece18381 100644
--- a/htdocs/expedition/index.php
+++ b/htdocs/expedition/index.php
@@ -48,13 +48,13 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 
 
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchASending").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sf_ref" size="18"></td><td><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 /*
  * Shipments to validate
diff --git a/htdocs/expedition/shipment.php b/htdocs/expedition/shipment.php
index 42764223f3e..07b7cd70a13 100644
--- a/htdocs/expedition/shipment.php
+++ b/htdocs/expedition/shipment.php
@@ -2,7 +2,7 @@
 /* Copyright (C) 2003-2006	Rodolphe Quiedeville	<rodolphe@quiedeville.org>
  * Copyright (C) 2005-2012	Laurent Destailleur		<eldy@users.sourceforge.net>
  * Copyright (C) 2005-2012	Regis Houssin			<regis.houssin@capnetworks.com>
- * Copyright (C) 2012		Juanjo Menent			<jmenent@2byte.es>
+ * Copyright (C) 2012-2015	Juanjo Menent			<jmenent@2byte.es>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -329,7 +329,7 @@ if ($id > 0 || ! empty($ref))
 		print $langs->trans('AvailabilityPeriod');
 		print '</td>';
 		if ($action != 'editavailability')
-			print '<td align="right"><a href="' . $_SERVER["PHP_SELF"] . '?action=editavailability&amp;id=' . $object->id . '">' . img_edit($langs->trans('SetAvailability'), 1) . '</a></td>';
+			print '<td align="right"><a href="' . $_SERVER["PHP_SELF"] . '?action=editavailability&amp;id=' . $commande->id . '">' . img_edit($langs->trans('SetAvailability'), 1) . '</a></td>';
 		print '</tr></table>';
 		print '</td><td colspan="3">';
 		if ($action == 'editavailability') {
@@ -345,7 +345,7 @@ if ($id > 0 || ! empty($ref))
 		print $langs->trans('Source');
 		print '</td>';
 		if ($action != 'editdemandreason')
-			print '<td align="right"><a href="' . $_SERVER["PHP_SELF"] . '?action=editdemandreason&amp;id=' . $object->id . '">' . img_edit($langs->trans('SetDemandReason'), 1) . '</a></td>';
+			print '<td align="right"><a href="' . $_SERVER["PHP_SELF"] . '?action=editdemandreason&amp;id=' . $commande->id . '">' . img_edit($langs->trans('SetDemandReason'), 1) . '</a></td>';
 		print '</tr></table>';
 		print '</td><td colspan="3">';
 		if ($action == 'editdemandreason') {
diff --git a/htdocs/fichinter/card.php b/htdocs/fichinter/card.php
index 198eb11dddb..3cb613934b9 100644
--- a/htdocs/fichinter/card.php
+++ b/htdocs/fichinter/card.php
@@ -949,7 +949,7 @@ $formfile = new FormFile($db);
 if ($conf->contrat->enabled)
 	$formcontract = new FormContract($db);
 
-llxHeader('',$langs->trans("Fichinter"));
+llxHeader('',$langs->trans("Intervention"));
 
 if ($action == 'create')
 {
diff --git a/htdocs/fichinter/contact.php b/htdocs/fichinter/contact.php
index b0f9ada3af7..854428a5ccf 100644
--- a/htdocs/fichinter/contact.php
+++ b/htdocs/fichinter/contact.php
@@ -106,7 +106,7 @@ $formcompany = new FormCompany($db);
 $contactstatic=new Contact($db);
 $userstatic=new User($db);
 
-llxHeader();
+llxHeader('',$langs->trans("Intervention"));
 
 // Mode vue et edition
 
diff --git a/htdocs/fichinter/document.php b/htdocs/fichinter/document.php
index bd6746c98e4..2acf7d39093 100644
--- a/htdocs/fichinter/document.php
+++ b/htdocs/fichinter/document.php
@@ -81,8 +81,7 @@ include_once DOL_DOCUMENT_ROOT . '/core/tpl/document_actions_pre_headers.tpl.php
 
 $form = new Form($db);
 
-llxHeader("","",$langs->trans("InterventionCard"));
-
+llxHeader('',$langs->trans("Intervention"));
 
 if ($object->id)
 {
diff --git a/htdocs/fichinter/info.php b/htdocs/fichinter/info.php
index 21412fa8064..f577913ebe2 100644
--- a/htdocs/fichinter/info.php
+++ b/htdocs/fichinter/info.php
@@ -49,7 +49,7 @@ if ($id > 0)
  *	View
  */
 
-llxHeader();
+llxHeader('',$langs->trans("Intervention"));
 
 $societe = new Societe($db);
 $societe->fetch($object->socid);
diff --git a/htdocs/fourn/class/fournisseur.facture.class.php b/htdocs/fourn/class/fournisseur.facture.class.php
index 1bf286ff5aa..5e24417f618 100644
--- a/htdocs/fourn/class/fournisseur.facture.class.php
+++ b/htdocs/fourn/class/fournisseur.facture.class.php
@@ -1151,7 +1151,7 @@ class FactureFournisseur extends CommonInvoice
         if (empty($txtva)) $txtva=0;
         if (empty($txlocaltax1)) $txlocaltax1=0;
         if (empty($txlocaltax2)) $txlocaltax2=0;
-
+        
         $remise_percent=price2num($remise_percent);
         $qty=price2num($qty);
         $pu=price2num($pu);
@@ -1197,7 +1197,7 @@ class FactureFournisseur extends CommonInvoice
             }
             else
             {
-                dol_syslog("Error error=".$this->error, LOG_ERR);
+                dol_syslog("Error after updateline error=".$this->error, LOG_ERR);
                 $this->db->rollback();
                 return -1;
             }
@@ -2096,16 +2096,17 @@ class SupplierInvoiceLine extends CommonObjectLine
 
 		$this->db->begin();
 
-		if ($this->fk_product) {
+		if (empty($this->fk_product))
+		{
 			$fk_product = "null";
 		} else {
 			$fk_product = $this->fk_product;
 		}
 
-		if ($this->fk_unit) {
-			$fk_unit = "'".$this->db->escape($this->fk_unit)."'";
-		} else {
+		if (empty($this->fk_unit)) {
 			$fk_unit = "null";
+		} else {
+		    $fk_unit = "'".$this->db->escape($this->fk_unit)."'";
 		}
 
 		$sql = "UPDATE ".MAIN_DB_PREFIX."facture_fourn_det SET";
diff --git a/htdocs/fourn/commande/card.php b/htdocs/fourn/commande/card.php
index 9ca609c154c..9b0001e79d6 100644
--- a/htdocs/fourn/commande/card.php
+++ b/htdocs/fourn/commande/card.php
@@ -1612,9 +1612,10 @@ if ($action=='create')
 	print "</form>\n";
 
 	// Show origin lines
-	if (! empty($origin) && ! empty($originid) && is_object($objectsrc)) {
+	if (! empty($origin) && ! empty($originid) && is_object($objectsrc)) 
+	{
 		$title = $langs->trans('ProductsAndServices');
-		print_titre($title);
+		print load_fiche_titre($title,'','');
 
 		print '<table class="noborder" width="100%">';
 
@@ -2395,7 +2396,7 @@ elseif (! empty($object->id))
             'entity'=>''
         );
 
-        print_titre($langs->trans('CreateRemoteOrder'));
+        print load_fiche_titre($langs->trans('CreateRemoteOrder'),'');
 
         //Is everything filled?
         if (empty($ws_url) || empty($ws_key)) {
diff --git a/htdocs/fourn/commande/index.php b/htdocs/fourn/commande/index.php
index 60b9b65e8e8..c877589851d 100644
--- a/htdocs/fourn/commande/index.php
+++ b/htdocs/fourn/commande/index.php
@@ -58,15 +58,15 @@ print '<tr valign="top"><td class="notopnoleft" width="30%">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchOrder").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="search_ref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="search_all" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/fourn/commande/orderstoinvoice.php b/htdocs/fourn/commande/orderstoinvoice.php
index 49c16d38bc8..a1fa57f97f4 100644
--- a/htdocs/fourn/commande/orderstoinvoice.php
+++ b/htdocs/fourn/commande/orderstoinvoice.php
@@ -453,7 +453,9 @@ if (($action != 'create' && $action != 'add') && !$error) {
 			$companystatic->nom = $soc->nom;
 			print '<h3>' . $companystatic->getNomUrl(1, 'customer') . '</h3>';
 		}
-
+		
+		print '<form method="get" action="orderstoinvoice.php">';
+		print '<input type="hidden" name="socid" value="' . $socid . '">';
 		print '<table class="noborder" width="100%">';
 		print '<tr class="liste_titre">';
 		print_liste_field_titre($langs->trans('Ref'), 'orderstoinvoice.php', 'c.ref', '', '&amp;socid=' . $socid, '', $sortfield, $sortorder);
@@ -465,8 +467,6 @@ if (($action != 'create' && $action != 'add') && !$error) {
 		print "</tr>\n";
 
 		// Lignes des champs de filtre
-		print '<form method="get" action="orderstoinvoice.php">';
-		print '<input type="hidden" name="socid" value="' . $socid . '">';
 		print '<tr class="liste_titre">';
 		print '<td class="liste_titre">';
 		// REF
@@ -497,7 +497,6 @@ if (($action != 'create' && $action != 'add') && !$error) {
 		print '</td>';
 
 		print '</td></tr>';
-		print '</form>';
 
 		print '<form name="orders2invoice" action="orderstoinvoice.php" method="GET">';
 		$var = True;
diff --git a/htdocs/install/doctemplates/thirdparties/template_thirdparty.odt b/htdocs/install/doctemplates/thirdparties/template_thirdparty.odt
index bf24fcef230..bfc4fa822f2 100644
Binary files a/htdocs/install/doctemplates/thirdparties/template_thirdparty.odt and b/htdocs/install/doctemplates/thirdparties/template_thirdparty.odt differ
diff --git a/htdocs/install/mysql/migration/3.7.0-3.8.0.sql b/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
index 00bbfeceb2f..16b9f274e50 100755
--- a/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
+++ b/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
@@ -787,4 +787,8 @@ UPDATE llx_c_departements SET code_departement='VI' WHERE ncc='ALAVA' AND fk_reg
 UPDATE llx_c_departements SET code_departement='CE' WHERE ncc='CEUTA' AND fk_region=407;
 UPDATE llx_c_departements SET code_departement='ML' WHERE ncc='MELILLA' AND fk_region=409;
 DELETE FROM llx_c_departements WHERE ncc='OTROS' AND fk_region=420;
-DELETE FROM llx_c_regions WHERE code_region=420 and fk_pays=4;
\ No newline at end of file
+DELETE FROM llx_c_regions WHERE code_region=420 and fk_pays=4;
+
+ALTER TABLE llx_c_paiement MODIFY COLUMN libelle varchar(62);
+
+ALTER TABLE llx_societe_remise_except MODIFY COLUMN description text NOT NULL;
\ No newline at end of file
diff --git a/htdocs/install/mysql/tables/llx_c_paiement.sql b/htdocs/install/mysql/tables/llx_c_paiement.sql
index f5c70cc122e..1759af781f8 100644
--- a/htdocs/install/mysql/tables/llx_c_paiement.sql
+++ b/htdocs/install/mysql/tables/llx_c_paiement.sql
@@ -22,7 +22,7 @@ create table llx_c_paiement
 (
   id				integer     PRIMARY KEY,
   code       		varchar(6)  NOT NULL,
-  libelle    		varchar(30),
+  libelle    		varchar(62),
   type       		smallint,	-- 0: input money, 1: output money, 2: input and output, 3: other
   active     		tinyint DEFAULT 1  NOT NULL,
   accountancy_code	varchar(32) NULL,
diff --git a/htdocs/install/mysql/tables/llx_c_type_resource.sql b/htdocs/install/mysql/tables/llx_c_type_resource.sql
index 8ba088c075e..a12abb95f83 100644
--- a/htdocs/install/mysql/tables/llx_c_type_resource.sql
+++ b/htdocs/install/mysql/tables/llx_c_type_resource.sql
@@ -27,7 +27,7 @@
 
 create table llx_c_type_resource
 (
-  rowid      	integer     PRIMARY KEY,
+  rowid      	integer AUTO_INCREMENT PRIMARY KEY,
   code          varchar(32) NOT NULL,
   label 	    varchar(64)	NOT NULL,
   active  	    tinyint DEFAULT 1  NOT NULL
diff --git a/htdocs/install/mysql/tables/llx_extrafields.sql b/htdocs/install/mysql/tables/llx_extrafields.sql
index 21610d07c0e..9ccbdf60bff 100644
--- a/htdocs/install/mysql/tables/llx_extrafields.sql
+++ b/htdocs/install/mysql/tables/llx_extrafields.sql
@@ -20,18 +20,18 @@
 create table llx_extrafields
 (
 	rowid           integer AUTO_INCREMENT PRIMARY KEY,
-	name            varchar(64) NOT NULL,         -- nom de l'attribut
-	entity          integer DEFAULT 1 NOT NULL,	-- multi company id
-    elementtype     varchar(64) NOT NULL DEFAULT 'member',
-	tms             timestamp,
-	label           varchar(255) NOT NULL,        -- label correspondant a l'attribut
+	name            varchar(64) NOT NULL,         				-- name of field into extrafields tables
+	entity          integer DEFAULT 1 NOT NULL,				-- multi company id
+    elementtype     varchar(64) NOT NULL DEFAULT 'member',	-- for which element this extra fields is for
+	tms             timestamp,									-- date of last update
+	label           varchar(255) NOT NULL,        				-- label to show for attribute
 	type            varchar(8),
 	size            varchar(8) DEFAULT NULL,
 	fieldunique     integer DEFAULT 0,
 	fieldrequired   integer DEFAULT 0,
-	perms			varchar(255),
+	perms			varchar(255),								-- not used yet
 	pos             integer DEFAULT 0,
-	alwayseditable  integer DEFAULT 0,
-	param			text,
-	list			integer DEFAULT 0
+	alwayseditable  integer DEFAULT 0,							-- 1 if field can be edited whatever is element status
+	param			text,										-- extra parameters to define possible values of field
+	list			integer DEFAULT 0							-- list of values for field that are combo lists
 )ENGINE=innodb;
diff --git a/htdocs/install/mysql/tables/llx_societe_remise_except.sql b/htdocs/install/mysql/tables/llx_societe_remise_except.sql
index 3b0652b7578..767dc4da007 100644
--- a/htdocs/install/mysql/tables/llx_societe_remise_except.sql
+++ b/htdocs/install/mysql/tables/llx_societe_remise_except.sql
@@ -32,5 +32,5 @@ create table llx_societe_remise_except
   fk_facture_line		integer,
   fk_facture			integer,
   fk_facture_source		integer,
-  description			varchar(255) NOT NULL
+  description			text NOT NULL
 )ENGINE=innodb;
diff --git a/htdocs/langs/en_US/agenda.lang b/htdocs/langs/en_US/agenda.lang
index 1c45811f062..cb7959a0901 100644
--- a/htdocs/langs/en_US/agenda.lang
+++ b/htdocs/langs/en_US/agenda.lang
@@ -90,6 +90,8 @@ ExtSiteUrlAgenda=URL to access .ical file
 ExtSiteNoLabel=No Description
 WorkingTimeRange=Working time range
 WorkingDaysRange=Working days range
+VisibleTimeRange=Visible time range
+VisibleDaysRange=Visible days range
 AddEvent=Create event
 MyAvailability=My availability
 ActionType=Event type
diff --git a/htdocs/langs/en_US/bills.lang b/htdocs/langs/en_US/bills.lang
index 4f1512a431d..ab4bc268e6a 100644
--- a/htdocs/langs/en_US/bills.lang
+++ b/htdocs/langs/en_US/bills.lang
@@ -330,8 +330,8 @@ PaymentTypeCB=Credit card
 PaymentTypeShortCB=Credit card
 PaymentTypeCHQ=Check
 PaymentTypeShortCHQ=Check
-PaymentTypeTIP=TIP
-PaymentTypeShortTIP=TIP
+PaymentTypeTIP=Deposit
+PaymentTypeShortTIP=Deposit
 PaymentTypeVAD=On line payment
 PaymentTypeShortVAD=On line payment
 PaymentTypeTRA=Bill payment
diff --git a/htdocs/langs/en_US/printing.lang b/htdocs/langs/en_US/printing.lang
index b4956e59c01..a81355efe38 100644
--- a/htdocs/langs/en_US/printing.lang
+++ b/htdocs/langs/en_US/printing.lang
@@ -3,6 +3,8 @@ Module64000Name=Direct Printing
 Module64000Desc=Enable Direct Printing System
 PrintingSetup=Setup of Direct Printing System
 PrintingDesc=This module adds a Print button to send documents directly to a printer (without opening document into an application) with various module.
+MenuDirectPrinting=Direct Printing
+DirectPrint=Direct print
 ModuleDriverSetup=Setup Module Driver
 PrintingDriverDesc=Configuration variables for printing driver.
 ListDrivers=List of drivers
@@ -10,6 +12,7 @@ PrintTestDesc=List of Printers.
 FileWasSentToPrinter=File %s was sent to printer
 NoActivePrintingModuleFound=No active module to print document
 PleaseSelectaDriverfromList=Please select a driver from list.
+PleaseConfigureDriverfromList=Please configure the selected driver from list.
 SetupDriver=Driver setup
 TestDriver=Test
 TargetedPrinter=Targeted printer
diff --git a/htdocs/langs/en_US/projects.lang b/htdocs/langs/en_US/projects.lang
index dc6cece9c3b..c15f99996d4 100644
--- a/htdocs/langs/en_US/projects.lang
+++ b/htdocs/langs/en_US/projects.lang
@@ -143,7 +143,8 @@ SelectElement=Select element
 AddElement=Link to element
 UnlinkElement=Unlink element
 # Documents models
-DocumentModelBaleine=A complete project's report model (logo...)
+DocumentModelBeluga=Project template for linked objects overview
+DocumentModelBaleine=Project report template for tasks
 PlannedWorkload=Planned workload
 PlannedWorkloadShort=Workload
 WorkloadOccupation=Workload assignation
diff --git a/htdocs/langs/en_US/sendings.lang b/htdocs/langs/en_US/sendings.lang
index 4d4aca48cd9..53a4e4dae7a 100644
--- a/htdocs/langs/en_US/sendings.lang
+++ b/htdocs/langs/en_US/sendings.lang
@@ -69,6 +69,7 @@ ProductQtyInCustomersOrdersRunning=Product quantity into opened customers orders
 ProductQtyInSuppliersOrdersRunning=Product quantity into opened suppliers orders
 ProductQtyInShipmentAlreadySent=Product quantity from opened customer order already sent
 ProductQtyInSuppliersShipmentAlreadyRecevied=Product quantity from opened supplier order already received
+NoProductToShipFoundIntoStock=No product to ship found into warehouse <b>%s</b>. Correct sotck or go back to choose another warehouse. 
 
 # Sending methods
 SendingMethodCATCH=Catch by customer
diff --git a/htdocs/langs/es_ES/printing.lang b/htdocs/langs/es_ES/printing.lang
index adaeafcf55d..d9ad1655e53 100644
--- a/htdocs/langs/es_ES/printing.lang
+++ b/htdocs/langs/es_ES/printing.lang
@@ -10,6 +10,7 @@ PrintTestDesc=Listado de Impresoras.
 FileWasSentToPrinter=El archivo %s ha sido enviado a la impresora
 NoActivePrintingModuleFound=Sin módulo activo para imprimir documentos
 PleaseSelectaDriverfromList=Seleccione un driver del listado.
+PleaseConfigureDriverfromList=Configure el driver seleccionado del listado.
 SetupDriver=Configuración driver
 TestDriver=Prueba
 TargetedPrinter=Impresora destino
diff --git a/htdocs/langs/fr_FR/printing.lang b/htdocs/langs/fr_FR/printing.lang
index 2044852a879..eab55c121fa 100644
--- a/htdocs/langs/fr_FR/printing.lang
+++ b/htdocs/langs/fr_FR/printing.lang
@@ -10,6 +10,7 @@ PrintTestDesc=Liste des imprimantes
 FileWasSentToPrinter=Le fichier %s a été envoyé à l'imprimante
 NoActivePrintingModuleFound=Pas de module actif pour imprimer le document
 PleaseSelectaDriverfromList=Sélection un driver dans la liste
+PleaseConfigureDriverfromList=Configurer le driver sélectionné dans la liste.
 SetupDriver=Configuration du driver
 TestDriver=Test
 TargetedPrinter=Imprimante cible
diff --git a/htdocs/main.inc.php b/htdocs/main.inc.php
index 2da05db8d43..51147a03a9c 100644
--- a/htdocs/main.inc.php
+++ b/htdocs/main.inc.php
@@ -1059,14 +1059,14 @@ function top_htmlhead($head, $title='', $disablejs=0, $disablehead=0, $arrayofjs
 	        	}
 	        }
         }
-        $themeparam='?lang='.$langs->defaultlang.'&theme='.$conf->theme.(GETPOST('optioncss')?'&optioncss='.GETPOST('optioncss','alpha',1):'').'&userid='.$user->id.'&entity='.$conf->entity;
-        $themeparam.=($ext?'&'.$ext:'');
-        if (! empty($_SESSION['dol_resetcache'])) $themeparam.='&dol_resetcache='.$_SESSION['dol_resetcache'];
-        if (GETPOST('dol_hide_topmenu'))           { $themeparam.='&dol_hide_topmenu='.GETPOST('dol_hide_topmenu','int'); }
-        if (GETPOST('dol_hide_leftmenu'))          { $themeparam.='&dol_hide_leftmenu='.GETPOST('dol_hide_leftmenu','int'); }
-        if (GETPOST('dol_optimize_smallscreen'))   { $themeparam.='&dol_optimize_smallscreen='.GETPOST('dol_optimize_smallscreen','int'); }
-        if (GETPOST('dol_no_mouse_hover'))         { $themeparam.='&dol_no_mouse_hover='.GETPOST('dol_no_mouse_hover','int'); }
-        if (GETPOST('dol_use_jmobile'))            { $themeparam.='&dol_use_jmobile='.GETPOST('dol_use_jmobile','int'); $conf->dol_use_jmobile=GETPOST('dol_use_jmobile','int'); }
+        $themeparam='?lang='.$langs->defaultlang.'&amp;theme='.$conf->theme.(GETPOST('optioncss')?'&amp;optioncss='.GETPOST('optioncss','alpha',1):'').'&amp;userid='.$user->id.'&amp;entity='.$conf->entity;
+        $themeparam.=($ext?'&amp;'.$ext:'');
+        if (! empty($_SESSION['dol_resetcache'])) $themeparam.='&amp;dol_resetcache='.$_SESSION['dol_resetcache'];
+        if (GETPOST('dol_hide_topmenu'))           { $themeparam.='&amp;dol_hide_topmenu='.GETPOST('dol_hide_topmenu','int'); }
+        if (GETPOST('dol_hide_leftmenu'))          { $themeparam.='&amp;dol_hide_leftmenu='.GETPOST('dol_hide_leftmenu','int'); }
+        if (GETPOST('dol_optimize_smallscreen'))   { $themeparam.='&amp;dol_optimize_smallscreen='.GETPOST('dol_optimize_smallscreen','int'); }
+        if (GETPOST('dol_no_mouse_hover'))         { $themeparam.='&amp;dol_no_mouse_hover='.GETPOST('dol_no_mouse_hover','int'); }
+        if (GETPOST('dol_use_jmobile'))            { $themeparam.='&amp;dol_use_jmobile='.GETPOST('dol_use_jmobile','int'); $conf->dol_use_jmobile=GETPOST('dol_use_jmobile','int'); }
         //print 'themepath='.$themepath.' themeparam='.$themeparam;exit;
         print '<link rel="stylesheet" type="text/css" href="'.$themepath.$themeparam.'">'."\n";
 	    if (! empty($conf->global->MAIN_FIX_FLASH_ON_CHROME)) print '<!-- Includes CSS that does not exists as workaround of flash bug of chrome -->'."\n".'<link rel="stylesheet" type="text/css" href="filethatdoesnotexiststosolvechromeflashbug">'."\n";
diff --git a/htdocs/printing/admin/printing.php b/htdocs/printing/admin/printing.php
index 36727048fc4..d848b0befce 100644
--- a/htdocs/printing/admin/printing.php
+++ b/htdocs/printing/admin/printing.php
@@ -229,7 +229,12 @@ if ($mode == 'test' && $user->admin)
         $langs->load($driver);
         $printer = new $classname($db);
         //print '<pre>'.print_r($printer, true).'</pre>';
-        print $printer->listAvailablePrinters();
+        if (count($printer->getlist_available_printers)) {
+            print $printer->listAvailablePrinters();
+        }
+        else {
+            print $langs->trans('PleaseConfigureDriverfromList');
+        }
 
     } else {
         print $langs->trans('PleaseSelectaDriverfromList');
diff --git a/htdocs/product/class/productbatch.class.php b/htdocs/product/class/productbatch.class.php
index 5495584ea5f..8eac443c244 100644
--- a/htdocs/product/class/productbatch.class.php
+++ b/htdocs/product/class/productbatch.class.php
@@ -135,7 +135,7 @@ class Productbatch extends CommonObject
     /**
      *  Load object in memory from the database
      *
-     *  @param	int		$id    Id object
+     *  @param	int		$id		Id object
      *  @return int          	<0 if KO, >0 if OK
      */
     function fetch($id)
@@ -201,6 +201,12 @@ class Productbatch extends CommonObject
 		// Clean parameters
 		$this->clean_param();
 
+		// TODO Check qty is ok for stock move. Negative may not be allowed.
+		if ($this->qty < 0)
+		{
+			
+		}
+		
         // Update request
 		$sql = "UPDATE ".MAIN_DB_PREFIX.self::$_table_element." SET";
 		$sql.= " fk_product_stock=".(isset($this->fk_product_stock)?$this->fk_product_stock:"null").",";
@@ -389,11 +395,12 @@ class Productbatch extends CommonObject
 	}
 
 	/**
-	 * Clean fields (triming)
+	 *  Clean fields (triming)
 	 *
 	 *	@return	void
 	 */
-	private function clean_param() {
+	private function clean_param()
+	{
 		if (isset($this->fk_product_stock)) $this->fk_product_stock=(int) trim($this->fk_product_stock);
 		if (isset($this->batch)) $this->batch=trim($this->batch);
 		if (isset($this->qty)) $this->qty=(float) trim($this->qty);
@@ -403,11 +410,11 @@ class Productbatch extends CommonObject
     /**
      *  Find first detail record that match eather eat-by or sell-by or batch within given warehouse
      *
-     *  @param	int			$fk_product_stock    id product_stock for objet
-     *  @param	date		$eatby    eat-by date for objet
-     *  @param	date		$sellby   sell-by date for objet
+     *  @param	int			$fk_product_stock   id product_stock for objet
+     *  @param	date		$eatby    			eat-by date for objet
+     *  @param	date		$sellby   			sell-by date for objet
      *  @param	string		$batch_number   	batch number for objet
-     *  @return int          	<0 if KO, >0 if OK
+     *  @return int          					<0 if KO, >0 if OK
      */
     function find($fk_product_stock=0, $eatby='',$sellby='',$batch_number='')
     {
diff --git a/htdocs/product/stock/class/mouvementstock.class.php b/htdocs/product/stock/class/mouvementstock.class.php
index 2e9fcfab68e..52c69b16ec6 100644
--- a/htdocs/product/stock/class/mouvementstock.class.php
+++ b/htdocs/product/stock/class/mouvementstock.class.php
@@ -229,8 +229,8 @@ class MouvementStock extends CommonObject
 			$num = 0;
 			if (! $error)
 			{
-				$sql = "SELECT rowid, reel, pmp FROM ".MAIN_DB_PREFIX."product_stock";
-				$sql.= " WHERE fk_entrepot = ".$entrepot_id." AND fk_product = ".$fk_product;
+				$sql = "SELECT rowid, reel FROM ".MAIN_DB_PREFIX."product_stock";
+				$sql.= " WHERE fk_entrepot = ".$entrepot_id." AND fk_product = ".$fk_product;		// This is a unique key
 
 				dol_syslog(get_class($this)."::_create", LOG_DEBUG);
 				$resql=$this->db->query($sql);
@@ -327,7 +327,7 @@ class MouvementStock extends CommonObject
 					$this->errors[]=$this->db->lasterror();
 					$error = -3;
 				}
-				else if(empty($fk_product_stock))
+				else if (empty($fk_product_stock))
 				{
 					$fk_product_stock = $this->db->last_insert_id(MAIN_DB_PREFIX."product_stock");
 				}
@@ -452,19 +452,22 @@ class MouvementStock extends CommonObject
 	 * 	@param		int		$price			Price
 	 * 	@param		string	$label			Label of stock movement
 	 * 	@param		string	$datem			Force date of movement
+	 *	@param		date	$eatby			eat-by date
+	 *	@param		date	$sellby			sell-by date
+	 *	@param		string	$batch			batch number
 	 * 	@return		int						<0 if KO, >0 if OK
 	 */
-	function livraison($user, $fk_product, $entrepot_id, $qty, $price=0, $label='', $datem='')
+	function livraison($user, $fk_product, $entrepot_id, $qty, $price=0, $label='', $datem='', $eatby='', $sellby='', $batch='')
 	{
-		return $this->_create($user, $fk_product, $entrepot_id, (0 - $qty), 2, $price, $label, '', $datem,'','','',true);
+		return $this->_create($user, $fk_product, $entrepot_id, (0 - $qty), 2, $price, $label, '', $datem, $eatby, $sellby, $batch, true);
 	}
 
 	/**
 	 *	Decrease stock for batch record
 	 *
 	 * 	@param		int		$id_stock_dluo		Id product_dluo
-	 * 	@param		int		$qty			Quantity
-	 * 	@return		int						<0 if KO, >0 if OK
+	 * 	@param		int		$qty				Quantity
+	 * 	@return		int							<0 if KO, >0 if OK
 	 */
 	function livraison_batch($id_stock_dluo, $qty)
 	{
@@ -543,10 +546,12 @@ class MouvementStock extends CommonObject
 	}
 
 	/**
-	 * Create or update batch record
+	 * Create or update batch record (update table llx_product_batch)
 	 *
-	 * @param	variant		$dluo	Could be either int if id of product_batch or array with at leat fk_product_stock
-	 * @param	int			$qty	Quantity of product with batch number
+	 * @param	array|int	$dluo	Could be either 
+	 *                              - int if id of product_batch
+	 *                              - or complete array('fk_product_stock'=>, 'eatby'=>, 'sellby'=> , 'batchnumber'=>)
+	 * @param	int			$qty	Quantity of product with batch number. May be a negative amount.
 	 * @return 	int   				<0 if KO, else return productbatch id
 	 */
 	function _create_batch($dluo, $qty)
@@ -555,44 +560,63 @@ class MouvementStock extends CommonObject
 
 		$result=0;
 
-		// Try to find an existing record with batch same batch number or id
-		if (is_numeric($dluo)) {
+		// Try to find an existing record with same batch number or id
+		if (is_numeric($dluo)) 
+		{
 			$result=$pdluo->fetch($dluo);
-		} else if (is_array($dluo)) {
-			if (isset($dluo['fk_product_stock'])) {
+			if (empty($pdluo->id))
+			{
+				// We didn't find the line. May be it was deleted before by a previous move in same transaction.
+				$this->error = 'Error. You ask a move on a record for a serial that does not exists anymore. May be you take the same serial on samewarehouse several times in same shipment or it was used by another shipment. Remove this shipment and prepare another one.';
+				$this->errors[] = $this->error;
+				$result = -2;
+			}
+		}
+		else if (is_array($dluo)) 
+		{
+			if (isset($dluo['fk_product_stock'])) 
+			{
 				$vfk_product_stock=$dluo['fk_product_stock'];
 				$veatby = $dluo['eatby'];
 				$vsellby = $dluo['sellby'];
 				$vbatchnumber = $dluo['batchnumber'];
+				
 				$result = $pdluo->find($vfk_product_stock,$veatby,$vsellby,$vbatchnumber);
-			} else {
+			}
+			else 
+			{
 				dol_syslog(get_class($this)."::_create_batch array param dluo must contain at least key fk_product_stock".$error, LOG_ERR);
 				$result = -1;
 			}
-		} else {
+		} 
+		else
+		{
 			dol_syslog(get_class($this)."::_create_batch error invalid param dluo".$error, LOG_ERR);
 			$result = -1;
 		}
 
-		// Batch record found so we update it
-		if ($result>0)
+		if ($result >= 0)
 		{
-			if ($pdluo->id >0)
+			// No error
+			if ($pdluo->id > 0)		// product_batch record found
 			{
-				$pdluo->qty +=$qty;
-				if ($pdluo->qty == 0) {
+				//print "Avant ".$pdluo->qty." Apres ".($pdluo->qty + $qty)."<br>";
+				$pdluo->qty += $qty;
+				if ($pdluo->qty == 0) 
+				{
 					$result=$pdluo->delete(0,1);
 				} else {
 					$result=$pdluo->update(0,1);
 				}
 			}
-			else
+			else					// product_batch record not found
 			{
 				$pdluo->fk_product_stock=$vfk_product_stock;
 				$pdluo->qty = $qty;
 				$pdluo->eatby = $veatby;
 				$pdluo->sellby = $vsellby;
 				$pdluo->batch = $vbatchnumber;
+				
 				$result=$pdluo->create(0,1);
 				if ($result < 0)
 				{
@@ -600,11 +624,9 @@ class MouvementStock extends CommonObject
 					$this->errors=$pdluo->errors;
 				}
 			}
-			return $result;
-		} else {
-			return -1;
 		}
-
+		
+		return $result;
 	}
 
     /**
diff --git a/htdocs/product/stock/mouvement.php b/htdocs/product/stock/mouvement.php
index a556798cdd1..26a2aef8e12 100644
--- a/htdocs/product/stock/mouvement.php
+++ b/htdocs/product/stock/mouvement.php
@@ -498,7 +498,6 @@ if ($resql)
     print "</tr>\n";
 
     // Lignes des champs de filtre
-
     print '<tr class="liste_titre">';
     print '<td class="liste_titre" valign="right">';
     print '<input class="flat" type="text" size="2" maxlength="2" placeholder="'.dol_escape_htmltag($langs->trans("Month")).'" name="month" value="'.$month.'">';
@@ -549,7 +548,6 @@ if ($resql)
     print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" name="button_removefilter" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
     print '</td>';
     print "</tr>\n";
-    print '</form>';
 
     $arrayofuniqueproduct=array();
 
@@ -621,7 +619,7 @@ if ($resql)
     }
     $db->free($resql);
 
-    print "</table><br>";
+    print "</table></form><br>";
 
     // Add number of product when there is a filter on period
     if (count($arrayofuniqueproduct) == 1 && is_numeric($year))
diff --git a/htdocs/projet/activity/perday.php b/htdocs/projet/activity/perday.php
index e018bc47446..f8e106a7e7e 100644
--- a/htdocs/projet/activity/perday.php
+++ b/htdocs/projet/activity/perday.php
@@ -258,6 +258,7 @@ llxHeader("",$title,"");
 
 print_barre_liste($title, $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, "", $num, '', 'title_project');
 
+$param=($mode?'&amp;mode='.$mode:'');
 
 // Show navigation bar
 $nav ="<a href=\"?year=".$prev_year."&amp;month=".$prev_month."&amp;day=".$prev_day.$param."\">".img_previous($langs->trans("Previous"))."</a>\n";
diff --git a/htdocs/projet/activity/perweek.php b/htdocs/projet/activity/perweek.php
index 6ffc38cfbe9..619803ecbc3 100644
--- a/htdocs/projet/activity/perweek.php
+++ b/htdocs/projet/activity/perweek.php
@@ -236,6 +236,7 @@ llxHeader("",$title,"",'','','',array('/core/js/timesheet.js'));
 
 print_barre_liste($title, $page, $_SERVER["PHP_SELF"], "", $sortfield, $sortorder, "", $num, '', 'title_project');
 
+$param=($mode?'&amp;mode='.$mode:'');
 
 // Show navigation bar
 $nav ="<a href=\"?year=".$prev_year."&amp;month=".$prev_month."&amp;day=".$prev_day.$param."\">".img_previous($langs->trans("Previous"))."</a>\n";
diff --git a/htdocs/projet/tasks.php b/htdocs/projet/tasks.php
index 8a4c2e53d89..018bf862bba 100644
--- a/htdocs/projet/tasks.php
+++ b/htdocs/projet/tasks.php
@@ -55,8 +55,8 @@ if ($id > 0 || ! empty($ref))
 {
 	// fetch optionals attributes and labels
 	$extralabels_projet=$extrafields_project->fetch_name_optionals_label($object->table_element);
-	$extralabels_task=$extrafields_task->fetch_name_optionals_label($taskstatic->table_element);
 }
+$extralabels_task=$extrafields_task->fetch_name_optionals_label($taskstatic->table_element);
 
 // Security check
 $socid=0;
diff --git a/htdocs/resource/card.php b/htdocs/resource/card.php
index abb07820fa0..009ffbfec75 100644
--- a/htdocs/resource/card.php
+++ b/htdocs/resource/card.php
@@ -44,6 +44,7 @@ $id						= GETPOST('id','int');
 $action					= GETPOST('action','alpha');
 $ref					= GETPOST('ref');
 $description			= GETPOST('description');
+$confirm				= GETPOST('confirm');
 $fk_code_type_resource	= GETPOST('fk_code_type_resource','alpha');
 
 // Protection if external user
@@ -111,6 +112,29 @@ if (empty($reshook))
 			$action='edit';
 		}
 	}
+
+	if ($action == 'confirm_delete_resource' && $user->rights->resource->delete && $confirm === 'yes')
+	{
+		$res = $object->fetch($id);
+		if($res > 0)
+		{
+			$result = $object->delete($id);
+
+			if ($result >= 0)
+			{
+				setEventMessage($langs->trans('RessourceSuccessfullyDeleted'));
+				Header('Location: '.DOL_URL_ROOT.'/resource/list.php');
+				exit;
+			}
+			else {
+				setEventMessage($object->error,'errors');
+			}
+		}
+		else
+		{
+			setEventMessage($object->error,'errors');
+		}
+	}
 }
 
 
@@ -232,7 +256,7 @@ if ( $object->fetch($id) > 0 )
 			if($user->rights->resource->write)
 			{
 				print '<div class="inline-block divButAction">';
-				print '<a href="'.$_SERVER['PHP_SELF'].'?id='.$id.'&amp;action=edit" class="butAction">'.$langs->trans('Edit').'</a>';
+				print '<a href="'.$_SERVER['PHP_SELF'].'?id='.$id.'&amp;action=edit" class="butAction">'.$langs->trans('Modify').'</a>';
 				print '</div>';
 			}
 		}
diff --git a/htdocs/resource/class/resource.class.php b/htdocs/resource/class/resource.class.php
index cac917fa85b..3c3f0ee6e49 100644
--- a/htdocs/resource/class/resource.class.php
+++ b/htdocs/resource/class/resource.class.php
@@ -84,7 +84,7 @@ class Resource extends CommonObject
 
 
     	// Insert request
-    	$sql = "INSERT INTO ".MAIN_DB_PREFIX."resource(";
+    	$sql = "INSERT INTO ".MAIN_DB_PREFIX.$this->table_element."(";
 
     	$sql.= " entity,";
     	$sql.= "ref,";
@@ -114,7 +114,7 @@ class Resource extends CommonObject
 
     	if (! $error)
     	{
-    		$this->id = $this->db->last_insert_id(MAIN_DB_PREFIX."place");
+    		$this->id = $this->db->last_insert_id(MAIN_DB_PREFIX.$this->table_element);
 
     		if (! $notrigger)
     		{
@@ -164,7 +164,7 @@ class Resource extends CommonObject
     	$sql.= " t.note_private,";
     	$sql.= " t.tms,";
     	$sql.= " ty.label as type_label";
-    	$sql.= " FROM ".MAIN_DB_PREFIX."resource as t";
+    	$sql.= " FROM ".MAIN_DB_PREFIX.$this->table_element." as t";
     	$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_type_resource as ty ON ty.code=t.fk_code_type_resource";
     	$sql.= " WHERE t.rowid = ".$this->db->escape($id);
 
@@ -216,7 +216,7 @@ class Resource extends CommonObject
     	if (isset($this->description)) $this->description=trim($this->description);
 
     	// Update request
-    	$sql = "UPDATE ".MAIN_DB_PREFIX."resource SET";
+    	$sql = "UPDATE ".MAIN_DB_PREFIX.$this->table_element." SET";
     	$sql.= " ref=".(isset($this->ref)?"'".$this->db->escape($this->ref)."'":"null").",";
     	$sql.= " description=".(isset($this->description)?"'".$this->db->escape($this->description)."'":"null").",";
     	$sql.= " fk_code_type_resource=".(isset($this->fk_code_type_resource)?"'".$this->db->escape($this->fk_code_type_resource)."'":"null").",";
@@ -340,7 +340,7 @@ class Resource extends CommonObject
             // End call triggers
         }
 
-        $sql = "DELETE FROM ".MAIN_DB_PREFIX."resource";
+        $sql = "DELETE FROM ".MAIN_DB_PREFIX.$this->table_element;
         $sql.= " WHERE rowid =".$rowid;
 
         dol_syslog(get_class($this)."::delete", LOG_DEBUG);
@@ -386,7 +386,7 @@ class Resource extends CommonObject
     	$sql.= " t.fk_code_type_resource,";
     	$sql.= " t.tms,";
     	$sql.= " ty.label as type_label";
-    	$sql.= " FROM ".MAIN_DB_PREFIX."resource as t";
+    	$sql.= " FROM ".MAIN_DB_PREFIX.$this->table_element." as t";
     	$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_type_resource as ty ON ty.code=t.fk_code_type_resource";
     	$sql.= " WHERE t.entity IN (".getEntity('resource',1).")";
 
diff --git a/htdocs/resource/element_resource.php b/htdocs/resource/element_resource.php
index 123673654c9..782b117d1f8 100644
--- a/htdocs/resource/element_resource.php
+++ b/htdocs/resource/element_resource.php
@@ -34,16 +34,6 @@ require_once DOL_DOCUMENT_ROOT.'/core/lib/functions2.lib.php';
 $langs->load("resource");
 $langs->load("other");
 
-// Get parameters
-$id					= GETPOST('id','int');
-$action				= GETPOST('action','alpha');
-$mode				= GETPOST('mode','alpha');
-$lineid				= GETPOST('lineid','int');
-$element 			= GETPOST('element','alpha');
-$element_id			= GETPOST('element_id','int');
-$resource_id		= GETPOST('resource_id','int');
-$resource_type		= GETPOST('resource_type','alpha');
-
 /*
 $sortorder			= GETPOST('sortorder','alpha');
 $sortfield			= GETPOST('sortfield','alpha');
@@ -63,25 +53,29 @@ $id			= GETPOST('id','int');
 $action			= GETPOST('action','alpha');
 $mode			= GETPOST('mode','alpha');
 $lineid			= GETPOST('lineid','int');
-$element 		= GETPOST('element','alpha');
+$element 		= GETPOST('element','alpha');			// element_type
 $element_id		= GETPOST('element_id','int');
 $resource_id 	= GETPOST('fk_resource','int');
 $resource_type	= GETPOST('resource_type','alpha');
 $busy 			= GETPOST('busy','int');
 $mandatory 		= GETPOST('mandatory','int');
 $cancel			= GETPOST('cancel','alpha');
-$confirm                = GETPOST('confirm','alpha');
+$confirm        = GETPOST('confirm','alpha');
 
 
 /*
  * Actions
  */
 
-if($action == 'add_element_resource' && ! $cancel)
+if ($action == 'add_element_resource' && ! $cancel)
 {
-	$objstat = fetchObjectByElement($element_id,$element);
-	$res = $objstat->add_element_resource($resource_id,$resource_type,$busy,$mandatory);
-	if($res > 0)
+	$objstat = fetchObjectByElement($element_id, $element);
+	$res = 0;
+	if ($resource_id > 0)
+	{
+		$res = $objstat->add_element_resource($resource_id, $resource_type, $busy, $mandatory);
+	}
+	if ($res > 0)
 	{
 		setEventMessage($langs->trans('ResourceLinkedWithSuccess'),'mesgs');
 		header("Location: ".$_SERVER['PHP_SELF'].'?element='.$element.'&element_id='.$element_id);
@@ -89,7 +83,7 @@ if($action == 'add_element_resource' && ! $cancel)
 	}
 	else
 	{
-		setEventMessage($langs->trans('ErrorWhenLinkingResource'),'errors');
+		setEventMessage($langs->trans('ErrorWhenLinkingResource') . " " . $objstat->error, 'errors');
 		header("Location: ".$_SERVER['PHP_SELF'].'?mode=add&resource_type='.$resource_type.'&element='.$element.'&element_id='.$element_id);
 		exit;
 	}
@@ -142,7 +136,7 @@ if ($action == 'confirm_delete_linked_resource' && $user->rights->resource->dele
 	}
 }
 
-$parameters=array('resource_id'=>resource_id);
+$parameters=array('resource_id'=>$resource_id);
 $reshook=$hookmanager->executeHooks('doActions',$parameters,$object,$action);    // Note that $action and $object may have been modified by some hooks
 if ($reshook < 0) setEventMessages($hookmanager->error, $hookmanager->errors, 'errors');
 
@@ -254,16 +248,13 @@ else
 
 
 
-	foreach ($object->available_resources as $modresources => $resources)
+		foreach ($object->available_resources as $modresources => $resources)
 	{
 		$resources=(array) $resources;	// To be sure $resources is an array
 		foreach($resources as $resource_obj)
 		{
 			$element_prop = getElementProperties($resource_obj);
 
-
-
-
 			//print '/'.$modresources.'/class/'.$resource_obj.'.class.php<br />';
 
 			$path = '';
diff --git a/htdocs/societe/class/societe.class.php b/htdocs/societe/class/societe.class.php
index fba9bdd30be..7de6fdec844 100644
--- a/htdocs/societe/class/societe.class.php
+++ b/htdocs/societe/class/societe.class.php
@@ -709,7 +709,7 @@ class Societe extends CommonObject
         $this->localtax2_value=trim($this->localtax2_value);
 
         $this->capital=price2num(trim($this->capital),'MT');
-        if (empty($this->capital)) $this->capital = 0;
+        if (empty($this->capital) || ! is_numeric($this->capital)) $this->capital = 0;
 
         $this->effectif_id=trim($this->effectif_id);
         $this->forme_juridique_code=trim($this->forme_juridique_code);
@@ -3291,6 +3291,7 @@ class Societe extends CommonObject
 		$sql .= " AND fk_statut <> 0";	// Not a draft
 		//$sql .= " AND (fk_statut <> 3 OR close_code <> 'abandon')";		// Not abandonned for undefined reason
 		$sql .= " AND fk_statut <> 3";		// Not abandonned
+		$sql .= " AND fk_statut <> 2";		// Not clasified as paid
 
 		dol_syslog("get_OutstandingBill", LOG_DEBUG);
 		$resql=$this->db->query($sql);
diff --git a/htdocs/societe/consumption.php b/htdocs/societe/consumption.php
index fc89d12effe..d28c7af5c2e 100644
--- a/htdocs/societe/consumption.php
+++ b/htdocs/societe/consumption.php
@@ -219,7 +219,7 @@ if ($type_element == 'propal')
 {
 	require_once DOL_DOCUMENT_ROOT.'/comm/propal/class/propal.class.php';
 	$documentstatic=new Propal($db);
-	$sql_select = 'SELECT c.rowid as doc_id, c.ref as doc_number, \'1\' as doc_type, c.datep as datePrint, c.fk_statut as status, ';
+	$sql_select = 'SELECT c.rowid as doc_id, c.ref as doc_number, \'1\' as doc_type, c.datep as dateprint, c.fk_statut as status, ';
 	$tables_from = MAIN_DB_PREFIX."propal as c,".MAIN_DB_PREFIX."propaldet as d";
 	$where = " WHERE c.fk_soc = s.rowid AND s.rowid = ".$socid;
 	$where.= " AND d.fk_propal = c.rowid";
diff --git a/htdocs/societe/soc.php b/htdocs/societe/soc.php
index ff5e7918b43..864f507494a 100644
--- a/htdocs/societe/soc.php
+++ b/htdocs/societe/soc.php
@@ -740,7 +740,7 @@ $formcompany = new FormCompany($db);
 
 if ($socid > 0 && empty($object->id))
 {
-    $res=$object->fetch($socid);
+    $result=$object->fetch($socid);
 	if ($result <= 0) dol_print_error('',$object->error);
 }
 
@@ -1859,11 +1859,11 @@ else
 				    'name' => 'soc_origin',
 			    	'label' => $langs->trans('MergeOriginThirdparty'),
 				    'type' => 'other',
-				    'value' => $form->select_company('', 'soc_origin', 's.rowid != '.$object->id)
+				    'value' => $form->select_company('', 'soc_origin', 's.rowid != '.$object->id, 1, 0, 0, array(), 0, 'minwidth200')
 			    )
 		    );
 
-		    print $form->formconfirm($_SERVER["PHP_SELF"]."?socid=".$object->id, $langs->trans("MergeThirdparties"), $langs->trans("ConfirmMergeThirdparties"), "confirm_merge", $formquestion, 'no', 1);
+		    print $form->formconfirm($_SERVER["PHP_SELF"]."?socid=".$object->id, $langs->trans("MergeThirdparties"), $langs->trans("ConfirmMergeThirdparties"), "confirm_merge", $formquestion, 'no', 1, 190);
 	    }
 
         dol_htmloutput_errors($error,$errors);
diff --git a/htdocs/theme/eldy/style.css.php b/htdocs/theme/eldy/style.css.php
index 15e5c2cabd5..a001677ca55 100644
--- a/htdocs/theme/eldy/style.css.php
+++ b/htdocs/theme/eldy/style.css.php
@@ -418,6 +418,7 @@ textarea.centpercent {
 }
 .center {
     text-align: center;
+    margin: 0px auto;
 }
 .left {
 	text-align: <?php print $left; ?>;
@@ -931,8 +932,7 @@ form#login {
 	text-shadow: 1px 1px 1px #FFF;
 }
 .login_table {
-	margin-left: 10px;
-	margin-right: 10px;
+	margin: 0px auto;  /* Center */
 	padding-left:6px;
 	padding-right:6px;
 	padding-top:16px;
@@ -948,18 +948,13 @@ form#login {
     -webkit-box-shadow: 3px 2px 20px #CCC;
     box-shadow: 3px 2px 20px #CCC;*/
 
-	border-radius: 8px;
+	border-radius: 5px;
 	border:solid 1px rgba(80,80,80,.4);
 
 	border-top:solid 1px f8f8f8;
-	/*
-	background-color: #f8f8f8;
-	background-image: -o-linear-gradient(top, rgba(250,250,250,.6) 0%, rgba(192,192,192,.3) 100%);
-	background-image: -moz-linear-gradient(top, rgba(250,250,250,.6) 0%, rgba(192,192,192,.3) 100%);
-	background-image: -webkit-linear-gradient(top, rgba(250,250,250,.6) 0%, rgba(192,192,192,.3) 100%);
-	background-image: -ms-linear-gradient(top, rgba(250,250,250,.6) 0%, rgba(192,192,192,.3) 100%);
-	background-image: linear-gradient(top, rgba(250,250,250,.6) 0%, rgba(192,192,192,.3) 100%);
-	*/
+}
+.login_main_message {
+	text-align: center;
 }
 div#login_left, div#login_right {
 	display: inline-block;
diff --git a/htdocs/user/card.php b/htdocs/user/card.php
index a8593da1707..79c4a123022 100644
--- a/htdocs/user/card.php
+++ b/htdocs/user/card.php
@@ -264,7 +264,7 @@ if ($action == 'add' && $canadduser)
             $langs->load("errors");
             $db->rollback();
             if (is_array($object->errors) && count($object->errors)) setEventMessage($object->errors,'errors');
-            else setEventMessage($object->error);
+            else setEventMessage($object->error, 'errors');
             $action="create";       // Go back to create page
         }
 
@@ -329,7 +329,7 @@ if ($action == 'update' && ! $_POST["cancel"])
 				$result=$tmpuser->fetch(0, GETPOST("login"));
 				if ($result > 0)
 				{
-					setEventMessage($langs->trans("ErrorLoginAlreadyExists"), 'errors');
+					setEventMessage($langs->trans("ErrorLoginAlreadyExists", GETPOST('login')), 'errors');
 					$action="edit";       // Go back to create page
 					$error++;
 				}
@@ -725,7 +725,7 @@ if (($action == 'create') || ($action == 'adduserldap'))
     print '<form action="'.$_SERVER['PHP_SELF'].'" method="POST" name="createuser">';
     print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
     print '<input type="hidden" name="action" value="add">';
-    if (! empty($ldap_sid)) print '<input type="hidden" name="ldap_sid" value="'.$ldap_sid.'">';
+    if (! empty($ldap_sid)) print '<input type="hidden" name="ldap_sid" value="'.dol_escape_htmltag($ldap_sid).'">';
     print '<input type="hidden" name="entity" value="'.$conf->entity.'">';
 
     dol_fiche_head('', '', '', 0, '');
diff --git a/htdocs/user/class/user.class.php b/htdocs/user/class/user.class.php
index 81beed0a69c..475b9d7fd2b 100644
--- a/htdocs/user/class/user.class.php
+++ b/htdocs/user/class/user.class.php
@@ -193,7 +193,7 @@ class User extends CommonObject
 
 		if ($sid)    // permet une recherche du user par son SID ActiveDirectory ou Samba
 		{
-			$sql.= " AND (u.ldap_sid = '".$sid."' OR u.login = '".$this->db->escape($login)."') LIMIT 1";
+			$sql.= " AND (u.ldap_sid = '".$this->db->escape($sid)."' OR u.login = '".$this->db->escape($login)."') LIMIT 1";
 		}
 		else if ($login)
 		{
@@ -807,9 +807,9 @@ class User extends CommonObject
 	/**
 	 *  Create a user into database
 	 *
-	 *  @param	User	$user        	Objet user qui demande la creation
-	 *  @param  int		$notrigger		1 ne declenche pas les triggers, 0 sinon
-	 *  @return int			         	<0 si KO, id compte cree si OK
+	 *  @param	User	$user        	Objet user doing creation
+	 *  @param  int		$notrigger		1=do not execute triggers, 0 otherwise
+	 *  @return int			         	<0 if KO, id of created user if OK
 	 */
 	function create($user,$notrigger=0)
 	{
@@ -829,6 +829,12 @@ class User extends CommonObject
 			$this->error = $langs->trans("ErrorBadEMail",$this->email);
 			return -1;
 		}
+		if (empty($this->login))
+		{
+			$langs->load("errors");
+			$this->error = $langs->trans("ErrorFieldRequired",$this->login);
+			return -1;
+		}
 
 		$this->datec = dol_now();
 
@@ -856,7 +862,7 @@ class User extends CommonObject
 			else
 			{
 				$sql = "INSERT INTO ".MAIN_DB_PREFIX."user (datec,login,ldap_sid,entity)";
-				$sql.= " VALUES('".$this->db->idate($this->datec)."','".$this->db->escape($this->login)."','".$this->ldap_sid."',".$this->db->escape($this->entity).")";
+				$sql.= " VALUES('".$this->db->idate($this->datec)."','".$this->db->escape($this->login)."','".$this->db->escape($this->ldap_sid)."',".$this->db->escape($this->entity).")";
 				$result=$this->db->query($sql);
 
 				dol_syslog(get_class($this)."::create", LOG_DEBUG);
@@ -1171,7 +1177,13 @@ class User extends CommonObject
 			$this->error = $langs->trans("ErrorBadEMail",$this->email);
 			return -1;
 		}
-
+		if (empty($this->login))
+		{
+			$langs->load("errors");
+			$this->error = $langs->trans("ErrorFieldRequired",$this->login);
+			return -1;
+		}
+		
 		$this->db->begin();
 
 		// Update datas
diff --git a/htdocs/user/perms.php b/htdocs/user/perms.php
index d611e1f5c70..f0b9db050b4 100644
--- a/htdocs/user/perms.php
+++ b/htdocs/user/perms.php
@@ -412,8 +412,8 @@ if ($result)
         	print '<td>&nbsp</td>';
         }
 
-		$perm_libelle=($conf->global->MAIN_USE_ADVANCED_PERMS && ($langs->trans("PermissionAdvanced".$obj->id)!=("PermissionAdvanced".$obj->id))?$langs->trans("PermissionAdvanced".$obj->id):(($langs->trans("Permission".$obj->id)!=("Permission".$obj->id))?$langs->trans("Permission".$obj->id):$obj->libelle));
-		print '<td>'.$perm_libelle. '</td>';
+		$permlabel=($conf->global->MAIN_USE_ADVANCED_PERMS && ($langs->trans("PermissionAdvanced".$obj->id)!=("PermissionAdvanced".$obj->id))?$langs->trans("PermissionAdvanced".$obj->id):(($langs->trans("Permission".$obj->id)!=("Permission".$obj->id))?$langs->trans("Permission".$obj->id):$langs->trans($obj->libelle)));
+		print '<td>'.$permlabel. '</td>';
 
 		print '</tr>'."\n";