diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json deleted file mode 100644 index 7fc58ce410b8..000000000000 --- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json +++ /dev/null @@ -1,1539 +0,0 @@ -{ - "country_code": "be", - "name": "Belgian - PCMN", - "tree": { - "CLASSE 1": { - "BENEFICE (PERTE) REPORTE(E)": { - "B\u00e9n\u00e9fice report\u00e9": {}, - "Perte report\u00e9e": {} - }, - "CAPITAL": { - "Capital non appel\u00e9": {}, - "Capital souscrit ou capital personnel": { - "Capital amorti": {}, - "Capital non amorti": {} - }, - "Compte de l'exploitant": { - "Imp\u00f4ts personnels": {}, - "Op\u00e9rations courantes": {}, - "R\u00e9mun\u00e9rations et autres avantages": {} - } - }, - "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES": {}, - "DETTES A PLUS D'UN AN": { - "Acomptes re\u00e7us sur commandes": {}, - "Autres emprunts": {}, - "Cautionnements re\u00e7us en num\u00e9raires": {}, - "Dettes commerciales": { - "Effets \u00e0 payer": { - "Entreprises apparent\u00e9es": { - "Entreprises avec lesquelles il existe un lien de participation": {}, - "Entreprises li\u00e9es": {} - }, - "Fournisseurs ordinaires": { - "Fournisseurs C.E.E.": {}, - "Fournisseurs belges": {}, - "Fournisseurs importation": {} - } - }, - "Fournisseurs : dettes en compte": { - "Entreprises apparent\u00e9es": { - "Entreprises avec lesquelles il existe un lien de participation": {}, - "Entreprises li\u00e9es": {} - }, - "Fournisseurs ordinaires": { - "Fournisseurs C.E.E.": {}, - "Fournisseurs belges": {}, - "Fournisseurs importation": {} - } - } - }, - "Dettes de location-financement et assimil\u00e9s": { - "Dettes de location-financement de biens immobiliers": {}, - "Dettes de location-financement de biens mobiliers": {}, - "Dettes sur droits r\u00e9els sur immeubles": {} - }, - "Dettes diverses": { - "Administrateurs, g\u00e9rants, associ\u00e9s": {}, - "Autres dettes diverses": {}, - "Autres entreprises avec lesquelles il existe un lien de participation": {}, - "Dettes envers les coparticipants des associations momentan\u00e9es et en participation": {}, - "Entreprises li\u00e9es": {}, - "Rentes viag\u00e8res capitalis\u00e9es": {} - }, - "Emprunts obligataires non subordonn\u00e9s": { - "Convertibles": {}, - "Non convertibles": {} - }, - "Emprunts subordonn\u00e9s": { - "Convertibles": {}, - "Non convertibles": {} - }, - "Etablissements de cr\u00e9dit": { - "Cr\u00e9dits d'acceptation": { - "Banque A": {}, - "Banque B": {} - }, - "Dettes en compte": { - "Banque A": {}, - "Banque B": {} - }, - "Promesses": { - "Banque A": {}, - "Banque B": {} - } - } - }, - "PLUS-VALUES DE REEVALUATION": { - "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles": { - "Plus-values de r\u00e9\u00e9valuation": {}, - "Reprises de r\u00e9ductions de valeur": {} - }, - "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res": { - "Plus-values de r\u00e9\u00e9valuation": {}, - "Reprises de r\u00e9ductions de valeur": {} - }, - "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles": { - "Plus-values de r\u00e9\u00e9valuation": {}, - "Reprises de r\u00e9ductions de valeur": {} - }, - "Plus-values de r\u00e9\u00e9valuation sur stocks": {}, - "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie": {} - }, - "PRIMES D'EMISSION": {}, - "PROVISIONS POUR RISQUES ET CHARGES": { - "Provisions pour autres risques et charges": {}, - "Provisions pour charges fiscales": {}, - "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations": {}, - "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues": {}, - "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise": {}, - "Provisions pour grosses r\u00e9parations et gros entretiens": {}, - "Provisions pour pensions et obligations similaires": {}, - "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises": {}, - "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers": {} - }, - "RESERVES": { - "R\u00e9serve l\u00e9gale": {}, - "R\u00e9serves disponibles": { - "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres": {}, - "R\u00e9serve pour renouvellement des immobilisations": {}, - "R\u00e9serve pour r\u00e9gularisation de dividendes": {} - }, - "R\u00e9serves immunis\u00e9es": {}, - "R\u00e9serves indisponibles": { - "Autres r\u00e9serves indisponibles": {}, - "R\u00e9serve pour actions propres": {} - } - }, - "SUBSIDES EN CAPITAL": { - "Montants obtenus": {}, - "Montants transf\u00e9r\u00e9s aux r\u00e9sultats": {} - }, - "root_type": "" - }, - "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN": { - "AUTRES IMMOBILISATIONS CORPORELLES": { - "Amortissements sur autres immobilisations corporelles": { - "Amortissements sur emballages r\u00e9cup\u00e9rables": {}, - "Amortissements sur frais d'am\u00e9nagement des locaux pris en location": {}, - "Amortissements sur maison d'habitation": {}, - "Amortissements sur mat\u00e9riel d'emballage": {}, - "Amortissements sur r\u00e9serve immobili\u00e8re": {} - }, - "Emballages r\u00e9cup\u00e9rables": {}, - "Frais d'am\u00e9nagements de locaux pris en location": {}, - "Maison d'habitation": {}, - "Mat\u00e9riel d'emballage": {}, - "Plus-values act\u00e9es sur autres immobilisations corporelles": {}, - "R\u00e9serve immobili\u00e8re": {} - }, - "CREANCES A PLUS D'UN AN": { - "Autres cr\u00e9ances": { - "Cr\u00e9ances douteuses": {}, - "Cr\u00e9ances en compte": { - "Cr\u00e9ances autres d\u00e9biteurs": {}, - "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation": {}, - "Cr\u00e9ances entreprises li\u00e9es": {} - }, - "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing": {}, - "Effets \u00e0 recevoir": { - "Sur autres d\u00e9biteurs": {}, - "Sur entreprises avec lesquelles il existe un lien de participation": {}, - "Sur entreprises li\u00e9es": {} - }, - "R\u00e9ductions de valeur act\u00e9es": {} - }, - "Cr\u00e9ances commerciales": { - "Acomptes vers\u00e9s": {}, - "Clients": { - "Cr\u00e9ances en compte sur entreprises li\u00e9es": {}, - "Cr\u00e9ances sur les coparticipants": {}, - "Sur clients Belgique": {}, - "Sur clients C.E.E.": {}, - "Sur clients exportation hors C.E.E.": {}, - "Sur entreprises avec lesquelles il existe un lien de participation": {} - }, - "Cr\u00e9ances douteuses": {}, - "Effets \u00e0 recevoir": { - "Sur clients Belgique": {}, - "Sur clients C.E.E.": {}, - "Sur clients exportation hors C.E.E.": {}, - "Sur entreprises avec lesquelles il existe un lien de participation": {}, - "Sur entreprises li\u00e9es": {} - }, - "Retenues sur garanties": {}, - "R\u00e9ductions de valeur act\u00e9es": {} - } - }, - "FRAIS D'ETABLISSEMENT": { - "Autres frais d'\u00e9tablissement": { - "Amortissements sur autres frais d'\u00e9tablissement": {}, - "Autres frais d'\u00e9tablissement": {} - }, - "Frais d'\u00e9mission d'emprunts et primes de remboursement": { - "Agios sur emprunts et frais d'\u00e9mission d'emprunts": {}, - "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts": {} - }, - "Frais de constitution et d'augmentation de capital": { - "Amortissements sur frais de constitution et d'augmentation de capital": {}, - "Frais de constitution et d'augmentation de capital": {} - }, - "Frais de restructuration": { - "Amortissements sur frais de restructuration": {}, - "Co\u00fbt des frais de restructuration": {} - }, - "Int\u00e9r\u00eats intercalaires": { - "Amortissements sur int\u00e9r\u00eats intercalaires": {}, - "Int\u00e9r\u00eats intercalaires": {} - } - }, - "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES": { - "Installations, machines et outillage": { - "Amortissements sur installations, machines et outillage pris en leasing": {}, - "Installations": {}, - "Machines": {}, - "Outillage": {}, - "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing": {} - }, - "Mobilier et mat\u00e9riel roulant": { - "Amortissements sur mobilier et mat\u00e9riel roulant en leasing": {}, - "Mat\u00e9riel roulant": {}, - "Mobilier": {}, - "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing": {} - }, - "Terrains et constructions": { - "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing": {}, - "Constructions": {}, - "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions": {}, - "Terrains": {} - } - }, - "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES": { - "Avances et acomptes vers\u00e9s sur immobilisations en cours": {}, - "Immobilisations en cours": { - "Autres immobilisations corporelles": {}, - "Constructions": {}, - "Installations, machines et outillage": {}, - "Mobilier et mat\u00e9riel roulant": {} - } - }, - "IMMOBILISATIONS FINANCIERES": { - "Autres actions et parts": { - "Montants non appel\u00e9s": {}, - "Plus-values act\u00e9es": {}, - "R\u00e9ductions de valeur act\u00e9es": {}, - "Valeur d'acquisition": {} - }, - "Autres cr\u00e9ances": { - "Cr\u00e9ances douteuses": {}, - "Cr\u00e9ances en compte": {}, - "Effets \u00e0 recevoir": {}, - "R\u00e9ductions de valeur act\u00e9es": {}, - "Titres \u00e0 revenu fixe": {} - }, - "Cautionnements vers\u00e9s en num\u00e9raires": { - "Autres cautionnements vers\u00e9s en num\u00e9raires": {}, - "Eau": {}, - "Electricit\u00e9": {}, - "Gaz": {}, - "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex": {} - }, - "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation": { - "Cr\u00e9ances douteuses": {}, - "Cr\u00e9ances en compte": {}, - "Effets \u00e0 recevoir": {}, - "R\u00e9ductions de valeurs act\u00e9es": {}, - "Titres \u00e0 revenu fixe": {} - }, - "Cr\u00e9ances sur des entreprises li\u00e9es": { - "Cr\u00e9ances douteuses": {}, - "Cr\u00e9ances en compte": {}, - "Effets \u00e0 recevoir": {}, - "R\u00e9ductions de valeurs act\u00e9es": {}, - "Titres \u00e0 revenu fixes": {} - }, - "Participations dans des entreprises avec lesquelles il existe un lien de participation": { - "Montants non appel\u00e9s": {}, - "Plus-values act\u00e9es": {}, - "R\u00e9ductions de valeurs act\u00e9es": {}, - "Valeur d'acquisition": {} - }, - "Participations dans des entreprises li\u00e9es": { - "Montants non appel\u00e9s": {}, - "Plus-values act\u00e9es": {}, - "R\u00e9ductions de valeurs act\u00e9es": {}, - "Valeur d'acquisition": {} - } - }, - "IMMOBILISATIONS INCORPORELLES": { - "Acomptes vers\u00e9s": {}, - "Concessions, brevets, licences, savoir-faire, marques et droits similaires": { - "Amortissements sur concessions, brevets, etc...": {}, - "Concessions, brevets, licences, savoir-faire, marques, etc...": {}, - "Plus-values act\u00e9es sur concessions, brevets, etc...": {} - }, - "Frais de recherche et de d\u00e9veloppement": { - "Amortissements sur frais de recherche et de mise au point": {}, - "Frais de recherche et de mise au point": {}, - "Plus-values act\u00e9es sur frais de recherche et de mise au point": {} - }, - "Goodwill": { - "Amortissements sur goodwill": {}, - "Co\u00fbt d'acquisition": {}, - "Plus-values act\u00e9es": {} - } - }, - "INSTALLATIONS, MACHINES ET OUTILLAGE": { - "Amortissements": { - "Sur installations": {}, - "Sur machines": {}, - "Sur outillage": {} - }, - "Installations": { - "Installation d'eau": {}, - "Installation d'\u00e9lectricit\u00e9": {}, - "Installation de chargement": {}, - "Installation de chauffage": {}, - "Installation de conditionnement d'air": {}, - "Installation de gaz": {}, - "Installation de vapeur": {} - }, - "Machines": { - "Division A": {}, - "Division B": {} - }, - "Outillage": { - "Division A": {}, - "Division B": {} - }, - "Plus-values act\u00e9es": { - "Sur installations": {}, - "Sur machines": {}, - "Sur outillage": {} - } - }, - "MOBILIER ET MATERIEL ROULANT": { - "Mat\u00e9riel roulant": { - "Amortissements sur mat\u00e9riel roulant": { - "Amortissements sur mat\u00e9riel automobile": {}, - "Idem sur mat\u00e9riel a\u00e9rien": {}, - "Idem sur mat\u00e9riel ferroviaire": {}, - "Idem sur mat\u00e9riel fluvial": {}, - "Idem sur mat\u00e9riel naval": {} - }, - "Mat\u00e9riel automobile": { - "Camions": {}, - "Voitures": {} - }, - "Mat\u00e9riel a\u00e9rien": {}, - "Mat\u00e9riel ferroviaire": {}, - "Mat\u00e9riel fluvial": {}, - "Mat\u00e9riel naval": {}, - "Plus-values sur mat\u00e9riel roulant": { - "Idem sur mat\u00e9riel a\u00e9rien": {}, - "Idem sur mat\u00e9riel ferroviaire": {}, - "Idem sur mat\u00e9riel fluvial": {}, - "Idem sur mat\u00e9riel naval": {}, - "Plus-values sur mat\u00e9riel automobile": {} - } - }, - "Mobilier": { - "Amortissements": { - "Amortissements sur mat\u00e9riel de bureau et service social": {}, - "Amortissements sur mobilier": {} - }, - "Mat\u00e9riel de bureau et de service social": { - "Des autres b\u00e2timents d'exploitation": {}, - "Des b\u00e2timents administratifs et commerciaux": {}, - "Des b\u00e2timents industriels": {}, - "Des oeuvres sociales": {} - }, - "Mobilier": { - "Mobilier des autres b\u00e2timents d'exploitation": {}, - "Mobilier des b\u00e2timents administratifs et commerciaux": {}, - "Mobilier des b\u00e2timents industriels": {}, - "Mobilier oeuvres sociales": {} - }, - "Plus-values act\u00e9es": { - "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social": {}, - "Plus-values act\u00e9es sur mobilier": {} - } - } - }, - "TERRAINS ET CONSTRUCTIONS": { - "Autres droits r\u00e9els sur des immeubles": { - "Amortissements": {}, - "Plus-values act\u00e9es": {}, - "Valeur d'acquisition": {} - }, - "Constructions": { - "Amortissements sur constructions": { - "Sur autres b\u00e2timents d'exploitation": {}, - "Sur b\u00e2timents administratifs et commerciaux": {}, - "Sur b\u00e2timents industriels": {}, - "Sur constructions sur sol d'autrui": {}, - "Sur frais d'acquisition sur constructions": {}, - "Sur voies de transport et ouvrages d'art": {} - }, - "Autres b\u00e2timents d'exploitation": {}, - "B\u00e2timents administratifs et commerciaux": {}, - "B\u00e2timents industriels": {}, - "Constructions sur sol d'autrui": {}, - "Frais d'acquisition sur constructions": {}, - "Plus-values act\u00e9es": { - "Sur autres b\u00e2timents d'exploitation": {}, - "Sur b\u00e2timents administratifs et commerciaux": {}, - "Sur b\u00e2timents industriels": {}, - "Sur voies de transport et ouvrages d'art": {} - }, - "Voies de transport et ouvrages d'art": {} - }, - "Terrains": { - "Amortissements et r\u00e9ductions de valeur": { - "Amortissements sur frais d'acquisition": {}, - "R\u00e9ductions de valeur sur terrains": {} - }, - "Frais d'acquisition sur terrains": {}, - "Plus-values act\u00e9es sur terrains": {}, - "Terrains": {} - }, - "Terrains b\u00e2tis": { - "Amortissements sur terrains b\u00e2tis": { - "Sur autres b\u00e2timents d'exploitation": {}, - "Sur b\u00e2timents administratifs et commerciaux": {}, - "Sur b\u00e2timents industriels": {}, - "Sur frais d'acquisition des terrains b\u00e2tis": {}, - "Sur voies de transport et ouvrages d'art": {} - }, - "Plus-values act\u00e9es": { - "Sur autres b\u00e2timents d'exploitation": {}, - "Sur b\u00e2timents administratifs et commerciaux": {}, - "Sur b\u00e2timents industriels": {}, - "Sur voies de transport et ouvrages d'art": {} - }, - "Valeur d'acquisition": { - "Autres b\u00e2timents d'exploitation": {}, - "B\u00e2timents administratifs et commerciaux": {}, - "B\u00e2timents industriels": {}, - "Frais d'acquisition des terrains \u00e0 b\u00e2tir": {}, - "Voies de transport et ouvrages d'art": {} - } - } - }, - "root_type": "" - }, - "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION": { - "ACOMPTES VERSES SUR ACHATS POUR STOCKS": { - "Acomptes vers\u00e9s": { - "account_type": "Stock" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "APPROVISIONNEMENTS - MATIERES PREMIERES": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "APPROVISIONNEMENTS ET FOURNITURES": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "Emballages commerciaux": { - "Emballages perdus": { - "account_type": "Stock" - }, - "Emballages r\u00e9cup\u00e9rables": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "Energie, charbon, coke, Mazout, essence, propane": { - "account_type": "Stock" - }, - "Fournitures de services sociaux": { - "account_type": "Stock" - }, - "Fournitures diverses et petit outillage": { - "account_type": "Stock" - }, - "Imprim\u00e9s et fournitures de bureau": { - "account_type": "Stock" - }, - "Mati\u00e8res d'approvisionnement": { - "account_type": "Stock" - }, - "Produits d'entretien": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "COMMANDES EN COURS D'EXECUTION": { - "B\u00e9n\u00e9fice pris en compte": { - "account_type": "Stock" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "EN COURS DE FABRICATION": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "D\u00e9chets": { - "account_type": "Stock" - }, - "Produits en cours de fabrication": { - "account_type": "Stock" - }, - "Produits semi-ouvr\u00e9s": { - "account_type": "Stock" - }, - "Rebuts": { - "account_type": "Stock" - }, - "Travaux en association momentan\u00e9e": { - "account_type": "Stock" - }, - "Travaux en cours": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "IMMEUBLES DESTINES A LA VENTE": { - "Immeubles construits en vue de leur revente": { - "Immeuble A": { - "account_type": "Stock" - }, - "Immeuble B": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "R\u00e9ductions de valeurs act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "Immeuble A": { - "account_type": "Stock" - }, - "Immeuble B": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "MARCHANDISES": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "Groupe A": { - "account_type": "Stock" - }, - "Groupe B": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "PRODUITS FINIS": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Stock" - }, - "Valeur d'acquisition": { - "Produits finis": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "account_type": "Stock", - "root_type": "" - }, - "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS": { - "ACOMPTES RECUS SUR COMMANDES": { - "account_type": "Payable" - }, - "AUTRES CREANCES": { - "Capital appel\u00e9, non vers\u00e9": { - "Actionnaires d\u00e9faillants": { - "account_type": "Receivable" - }, - "Appels de fonds": { - "account_type": "Receivable" - } - }, - "Cautionnements vers\u00e9s en num\u00e9raires": { - "account_type": "Receivable" - }, - "Cr\u00e9ances diverses": { - "Associ\u00e9s": { - "account_type": "Receivable" - }, - "Avances et pr\u00eats au personnel": { - "account_type": "Receivable" - }, - "Compte courant des administrateurs et g\u00e9rants": { - "account_type": "Receivable" - }, - "Compte courant des associ\u00e9s en S.P.R.L.": { - "account_type": "Receivable" - }, - "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es": { - "account_type": "Receivable" - }, - "Emballages et mat\u00e9riel \u00e0 rendre": { - "account_type": "Receivable" - }, - "Etat et \u00e9tablissements publics": { - "Autres cr\u00e9ances": { - "account_type": "Receivable" - }, - "Subsides \u00e0 recevoir": { - "account_type": "Receivable" - } - }, - "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us": { - "account_type": "Receivable" - } - }, - "Cr\u00e9ances douteuses": { - "account_type": "Receivable" - }, - "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer": { - "Imp\u00f4ts \u00e9trangers": { - "account_type": "Receivable" - }, - "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat": { - "account_type": "Receivable" - }, - "\u00e0 4127 Autres imp\u00f4ts belges": { - "account_type": "Receivable" - } - }, - "Produits \u00e0 recevoir": { - "account_type": "Receivable" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Receivable" - }, - "T.V.A. \u00e0 r\u00e9cup\u00e9rer": { - "Compte courant administration T.V.A.": { - "account_type": "Receivable" - }, - "T.V.A D\u00e9ductible": { - "account_type": "Receivable" - }, - "Taxe d'\u00e9galisation due": { - "account_type": "Receivable" - } - } - }, - "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE": { - "Charges \u00e0 imputer": { - "account_type": "Payable" - }, - "Charges \u00e0 reporter": { - "account_type": "Payable" - }, - "Comptes d'attente": { - "Compte d'attente": { - "account_type": "Payable" - }, - "Compte de r\u00e9partition p\u00e9riodique des charges": { - "account_type": "Payable" - }, - "Transferts d'exercice": { - "account_type": "Payable" - } - }, - "Produits acquis": { - "Produits d'exploitation": { - "Autres produits d'exploitation": { - "account_type": "Payable" - }, - "Commissions \u00e0 obtenir": { - "account_type": "Payable" - }, - "Ristournes, rabais \u00e0 obtenir": { - "account_type": "Payable" - } - }, - "Produits financiers": { - "Autres produits financiers": { - "account_type": "Payable" - }, - "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits": { - "account_type": "Payable" - } - } - }, - "Produits \u00e0 reporter": { - "Produits d'exploitation \u00e0 reporter": { - "account_type": "Payable" - }, - "Produits financiers \u00e0 reporter": { - "account_type": "Payable" - } - } - }, - "CREANCES COMMERCIALES": { - "Acomptes vers\u00e9s": { - "account_type": "Receivable" - }, - "Clients": { - "Clients": { - "account_type": "Receivable" - }, - "Cr\u00e9ances r\u00e9sultant de livraisons de biens": { - "account_type": "Receivable" - }, - "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir": { - "account_type": "Receivable" - } - }, - "Clients : retenues sur garanties": { - "account_type": "Receivable" - }, - "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants": { - "Administrateurs et g\u00e9rants d'entreprise": { - "account_type": "Receivable" - }, - "Autres entreprises avec lesquelles il existe un lien de participation": { - "account_type": "Receivable" - }, - "Entreprises li\u00e9es": { - "account_type": "Receivable" - } - }, - "Compensation clients": { - "account_type": "Receivable" - }, - "Cr\u00e9ances douteuses": { - "account_type": "Receivable" - }, - "Effets \u00e0 recevoir": { - "Effets \u00e0 l'encaissement": { - "account_type": "Receivable" - }, - "Effets \u00e0 l'escompte": { - "account_type": "Receivable" - }, - "Effets \u00e0 recevoir": { - "account_type": "Receivable" - } - }, - "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants": { - "Administrateurs et g\u00e9rants de l'entreprise": { - "account_type": "Receivable" - }, - "Autres entreprises avec lesquelles il existe un lien de participation": { - "account_type": "Receivable" - }, - "Entreprises li\u00e9es": { - "account_type": "Receivable" - } - }, - "Produits \u00e0 recevoir": { - "account_type": "Receivable" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Receivable" - } - }, - "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE": { - "Autres emprunts": { - "account_type": "Payable" - }, - "Cautionnements re\u00e7us en num\u00e9raires": { - "account_type": "Payable" - }, - "Dettes commerciales": { - "Effets \u00e0 payer": { - "account_type": "Payable" - }, - "Fournisseurs": { - "account_type": "Payable" - } - }, - "Dettes de location-financement et assimil\u00e9es": { - "Financement de biens immobiliers": { - "account_type": "Payable" - }, - "Financement de biens mobiliers": { - "account_type": "Payable" - } - }, - "Dettes diverses": { - "Administrateurs, g\u00e9rants, associ\u00e9s": { - "account_type": "Payable" - }, - "Autres dettes": { - "account_type": "Payable" - }, - "Entreprises avec lesquelles il existe un lien de participation": { - "account_type": "Payable" - }, - "Entreprises li\u00e9es": { - "account_type": "Payable" - } - }, - "Emprunts obligataires non subordonn\u00e9s": { - "Convertibles": { - "account_type": "Payable" - }, - "Non convertibles": { - "account_type": "Payable" - } - }, - "Emprunts subordonn\u00e9s": { - "Convertibles": { - "account_type": "Payable" - }, - "Non convertibles": { - "account_type": "Payable" - } - }, - "Etablissements de cr\u00e9dit": { - "Cr\u00e9dits d'acceptation": { - "account_type": "Payable" - }, - "Dettes en compte": { - "account_type": "Payable" - }, - "Promesses": { - "account_type": "Payable" - } - } - }, - "DETTES COMMERCIALES": { - "Acomptes re\u00e7us": { - "account_type": "Payable" - }, - "Compensations fournisseurs": { - "account_type": "Payable" - }, - "Effets \u00e0 payer": { - "Entreprises apparent\u00e9es": { - "Entreprises avec lesquelles il existe un lien de participation": { - "account_type": "Payable" - }, - "Entreprises li\u00e9es": { - "account_type": "Payable" - } - }, - "Fournisseurs ordinaires": { - "Fournisseurs CEE": { - "account_type": "Payable" - }, - "Fournisseurs belges": { - "account_type": "Payable" - }, - "Fournisseurs importation": { - "account_type": "Payable" - } - } - }, - "Factures \u00e0 recevoir": { - "account_type": "Payable" - }, - "Fournisseurs": { - "Dettes envers les coparticipants": { - "account_type": "Payable" - }, - "Entreprises apparent\u00e9es": { - "Entreprises avec lesquelles il existe un lien de participation": { - "account_type": "Payable" - }, - "Entreprises li\u00e9es": { - "account_type": "Payable" - } - }, - "Fournisseurs - retenues de garanties": { - "account_type": "Payable" - }, - "Fournisseurs ordinaires": { - "Fournisseurs CEE": { - "account_type": "Payable" - }, - "Fournisseurs belges": { - "account_type": "Payable" - }, - "Fournisseurs importation": { - "account_type": "Payable" - } - } - } - }, - "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS": { - "Autres allocataires": { - "account_type": "Payable" - }, - "Dividendes de l'exercice": { - "account_type": "Payable" - }, - "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs": { - "account_type": "Payable" - }, - "Tanti\u00e8mes de l'exercice": { - "account_type": "Payable" - } - }, - "DETTES DIVERSES": { - "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an": { - "account_type": "Payable" - }, - "Actionnaires - capital \u00e0 rembourser": { - "account_type": "Payable" - }, - "Autres dettes diverses": { - "account_type": "Payable" - }, - "Cautionnements re\u00e7us en num\u00e9raires": { - "account_type": "Payable" - }, - "Emballages et mat\u00e9riel consign\u00e9s": { - "account_type": "Payable" - }, - "Obligations et coupons \u00e9chus": { - "account_type": "Payable" - }, - "Participation du personnel \u00e0 payer": { - "account_type": "Payable" - } - }, - "DETTES FINANCIERES": { - "Autres emprunts": { - "account_type": "Payable" - }, - "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation": { - "account_type": "Payable" - }, - "Etablissements de cr\u00e9dit. Dettes en compte courant": { - "account_type": "Payable" - }, - "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe": { - "account_type": "Payable" - }, - "Etablissements de cr\u00e9dit. Promesses": { - "account_type": "Payable" - } - }, - "DETTES FISCALES, SALARIALES ET SOCIALES": { - "Autres dettes sociales": { - "Assurances relatives au personnel": { - "Assurance groupe ": { - "account_type": "Payable" - }, - "Assurance loi": { - "account_type": "Payable" - }, - "Assurance salaire garanti ": { - "account_type": "Payable" - }, - "Assurances individuelles": { - "account_type": "Payable" - } - }, - "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants": { - "account_type": "Payable" - }, - "Dettes et provisions sociales diverses": { - "account_type": "Payable" - }, - "D\u00e9parts de personnel": { - "account_type": "Payable" - }, - "Oppositions sur r\u00e9mun\u00e9rations": { - "account_type": "Payable" - }, - "Provision pour gratifications de fin d'ann\u00e9e": { - "account_type": "Payable" - } - }, - "Dettes fiscales estim\u00e9es": { - "Imp\u00f4ts \u00e0 l'\u00e9tranger": { - "account_type": "Payable" - }, - "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat": { - "account_type": "Payable" - }, - "\u00e0 4507 Autres imp\u00f4ts en Belgique": { - "account_type": "Payable" - } - }, - "Imp\u00f4ts et taxes \u00e0 payer": { - "Autres imp\u00f4ts et taxes en Belgique": { - "Autres imp\u00f4ts et taxes \u00e0 payer": { - "account_type": "Payable" - }, - "Imp\u00f4ts communaux \u00e0 payer": { - "account_type": "Payable" - }, - "Imp\u00f4ts provinciaux \u00e0 payer": { - "account_type": "Payable" - }, - "Pr\u00e9compte immobilier": { - "account_type": "Payable" - } - }, - "Autres imp\u00f4ts sur le r\u00e9sultat": { - "account_type": "Payable" - }, - "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger": { - "account_type": "Payable" - } - }, - "Office National de la S\u00e9curit\u00e9 Sociale": { - "1er trimestre": { - "account_type": "Payable" - }, - "2\u00e8me trimestre": { - "account_type": "Payable" - }, - "3\u00e8me trimestre": { - "account_type": "Payable" - }, - "4\u00e8me trimestre": { - "account_type": "Payable" - }, - "Arri\u00e9r\u00e9s": { - "account_type": "Payable" - } - }, - "Pr\u00e9comptes retenus": { - "Autres pr\u00e9comptes retenus": { - "account_type": "Payable" - }, - "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s": { - "account_type": "Payable" - }, - "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s": { - "account_type": "Payable" - }, - "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations": { - "account_type": "Payable" - }, - "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes": { - "account_type": "Payable" - } - }, - "P\u00e9cules de vacances": { - "Direction": { - "account_type": "Payable" - }, - "Employ\u00e9s": { - "account_type": "Payable" - }, - "Ouvriers": { - "account_type": "Payable" - } - }, - "R\u00e9mun\u00e9rations": { - "Administrateurs, g\u00e9rants et commissaires": { - "account_type": "Payable" - }, - "Direction": { - "account_type": "Payable" - }, - "Employ\u00e9s": { - "account_type": "Payable" - }, - "Ouvriers": { - "account_type": "Payable" - } - }, - "T.V.A. \u00e0 payer": { - "Compte courant administration T.V.A.": { - "account_type": "Payable" - }, - "T.V.A. \u00e0 payer": { - "account_type": "Payable" - }, - "T.V.A. \u00e0 payer - Cocontractant": { - "account_type": "Receivable" - }, - "T.V.A. \u00e0 payer - Import": { - "account_type": "Receivable" - }, - "T.V.A. \u00e0 payer - Intra-communautaire": { - "account_type": "Receivable" - }, - "Taxe d'\u00e9galisation due": { - "account_type": "Payable" - } - } - }, - "root_type": "" - }, - "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES": { - "ACTIONS ET PARTS": { - "Montants non appel\u00e9s": { - "account_type": "Cash" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Cash" - }, - "Valeur d'acquisition": { - "account_type": "Cash" - } - }, - "ACTIONS PROPRES": { - "account_type": "Cash" - }, - "CAISSES": { - "Caisses - esp\u00e8ces": { - "Caisse principale": { - "account_type": "Cash" - } - }, - "Caisses - timbres": { - "account_type": "Cash" - } - }, - "DEPOTS A TERME": { - "D'un mois au plus": { - "account_type": "Cash" - }, - "De plus d'un an": { - "account_type": "Cash" - }, - "De plus d'un mois et \u00e0 un an au plus": { - "account_type": "Cash" - }, - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Cash" - } - }, - "ETABLISSEMENTS DE CREDIT.": { - "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements": {} - }, - "OFFICE DES CHEQUES POSTAUX": { - "Ch\u00e8ques \u00e9mis": { - "account_type": "Cash" - }, - "Compte courant": { - "account_type": "Cash" - } - }, - "TITRES A REVENUS FIXES": { - "R\u00e9ductions de valeur act\u00e9es": { - "account_type": "Cash" - }, - "Valeur d'acquisition": { - "account_type": "Cash" - } - }, - "VALEURS ECHUES A L'ENCAISSEMENT": { - "Ch\u00e8ques \u00e0 encaisser": { - "account_type": "Cash" - }, - "Coupons \u00e0 encaisser": { - "account_type": "Cash" - } - }, - "VIREMENTS INTERNES": { - "account_type": "Cash" - }, - "root_type": "" - }, - "CLASSE 6. - CHARGES": { - "AFFECTATION DES RESULTATS": { - "Administrateurs ou g\u00e9rants": {}, - "Autres allocataires": {}, - "B\u00e9n\u00e9fice \u00e0 reporter": {}, - "Dotation aux autres r\u00e9serves": {}, - "Dotation \u00e0 la r\u00e9serve l\u00e9gale": {}, - "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent": {}, - "R\u00e9mun\u00e9ration du capital": {} - }, - "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES": { - "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations": { - "Dotations aux amortissements sur frais d'\u00e9tablissement": {}, - "Dotations aux amortissements sur immobilisations corporelles": {}, - "Dotations aux amortissements sur immobilisations incorporelles": {}, - "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles": {}, - "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles": {} - }, - "Provisions pour autres risques et charges": { - "Dotations ": {}, - "Utilisations et reprises": {} - }, - "Provisions pour grosses r\u00e9parations et gros entretiens": { - "Dotations": {}, - "Utilisations et reprises": {} - }, - "Provisions pour pensions et obligations similaires": { - "Dotations": {}, - "Utilisations et reprises": {} - }, - "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution": { - "Dotations": {}, - "Reprises": {} - }, - "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an": { - "Dotations": {}, - "Reprises": {} - }, - "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus": { - "Dotations": {}, - "Reprises": {} - }, - "R\u00e9ductions de valeur sur stocks": { - "Dotations": {}, - "Reprises": {} - } - }, - "APPROVISIONNEMENTS ET MARCHANDISES": { - "Achats d'immeubles destin\u00e9s \u00e0 la revente": {}, - "Achats de fournitures": {}, - "Achats de marchandises": {}, - "Achats de mati\u00e8res premi\u00e8res": {}, - "Achats de services, travaux et \u00e9tudes": {}, - "Remises, ristournes et rabais obtenus sur achats": {}, - "Sous-traitances g\u00e9n\u00e9rales": {}, - "Variations de stocks": { - "D'immeubles destin\u00e9s \u00e0 la vente": {}, - "De fournitures": {}, - "De marchandises": {}, - "De mati\u00e8res premi\u00e8res": {} - } - }, - "AUTRES CHARGES D'EXPLOITATION": { - "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration": {}, - "Charges fiscales d'exploitation": { - "Imp\u00f4ts provinciaux et communaux": { - "Taxe sur la force motrice": {}, - "Taxe sur le personnel occup\u00e9": {} - }, - "Taxes diverses": {}, - "Taxes et imp\u00f4ts directs": { - "Taxes sur autos et camions": {} - }, - "Taxes et imp\u00f4ts indirects": { - "Droits d'enregistrement": {}, - "T.V.A. non d\u00e9ductible": {}, - "Timbres fiscaux pris en charge par la firme": {} - } - }, - "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles": {}, - "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales": {}, - "\u00e0 648 Charges d'exploitations diverses": {} - }, - "CHARGES EXCEPTIONNELLES": { - "Amortissements et r\u00e9ductions de valeur exceptionnels": { - "Sur frais d'\u00e9tablissement": {}, - "Sur immobilisations corporelles": {}, - "Sur immobilisations incorporelles": {} - }, - "Autres charges exceptionnelles": {}, - "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration": {}, - "Diff\u00e9rence de charge": {}, - "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s": { - "Sur immeubles acquis ou construits en vue de la revente": {}, - "Sur immobilisations corporelles": {}, - "Sur immobilisations d\u00e9tenues en location-financement et droits similaires": {}, - "Sur immobilisations financi\u00e8res": {}, - "Sur immobilisations incorporelles": {} - }, - "Provisions pour risques et charges exceptionnels": {}, - "P\u00e9nalit\u00e9s et amendes diverses": {}, - "R\u00e9ductions de valeur sur immobilisations financi\u00e8res": {} - }, - "CHARGES FINANCIERES": { - "Charges d'escompte de cr\u00e9ances": {}, - "Charges des dettes": { - "Amortissements des agios et frais d'\u00e9mission d'emprunts": {}, - "Autres charges de dettes": {}, - "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif": {}, - "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes": {} - }, - "Commissions sur ouvertures de cr\u00e9dit, cautions, avals": {}, - "Diff\u00e9rences de change": {}, - "Ecarts de conversion des devises": {}, - "Frais de banques, de ch\u00e8ques postaux": {}, - "Frais de vente des titres": {}, - "Moins-values sur r\u00e9alisation d'actifs circulants": {}, - "R\u00e9ductions de valeur sur actifs circulants": { - "Dotations ": {}, - "Reprises": {} - } - }, - "IMPOTS SUR LE RESULTAT": { - "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs": { - "Provisions fiscales constitu\u00e9es": {}, - "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s": {}, - "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s": {} - }, - "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice": { - "Charges fiscales estim\u00e9es": {}, - "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif": {}, - "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s": {} - }, - "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs": {}, - "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice": {} - }, - "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS": { - "Autres frais de personnel": { - "Assurances du personnel": { - "Assurance salaire garanti": {}, - "Assurances individuelles": {}, - "Assurances loi, responsabilit\u00e9 civile, chemin du travail": {} - }, - "Charges sociales des administrateurs, g\u00e9rants et commissaires": { - "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s": {}, - "Divers": {}, - "Lois sociales pour ind\u00e9pendants": {} - }, - "Charges sociales diverses": { - "Allocations familiales compl\u00e9mentaires": {}, - "Jours f\u00e9ri\u00e9s pay\u00e9s": {}, - "Salaire hebdomadaire garanti": {} - } - }, - "Cotisations patronales d'assurances sociales": { - "Sur appointements et commissions": {}, - "Sur salaires": {} - }, - "Pensions de retraite et de survie": { - "Administrateurs et g\u00e9rants": {}, - "Personnel": {} - }, - "Primes patronales pour assurances extral\u00e9gales": {}, - "Provision pour p\u00e9cule de vacances": { - "Dotations": {}, - "Utilisations et reprises": {} - }, - "R\u00e9mun\u00e9rations et avantages sociaux directs": { - "Administrateurs ou g\u00e9rants": {}, - "Autres membres du personnel": {}, - "Employ\u00e9s": {}, - "Ouvriers": {}, - "Personnel de direction": {} - } - }, - "SERVICES ET BIENS DIVERS": { - "Annonces, publicit\u00e9, propagande et documentation": { - "Annonces et insertions": {}, - "Cadeaux \u00e0 la client\u00e8le": {}, - "Catalogues et imprim\u00e9s": {}, - "Documentation": {}, - "Echantillons": {}, - "Foires et expositions": {}, - "Missions et r\u00e9ceptions": {}, - "Primes": {} - }, - "Entretien et r\u00e9paration": {}, - "Fournitures faites \u00e0 l'entreprise": { - "Eau, gaz, \u00e9lectricit\u00e9, vapeur": { - "Eau": {}, - "Electricit\u00e9": {}, - "Gaz": {}, - "Vapeur": {} - }, - "Imprim\u00e9s et fournitures de bureau": {}, - "Livres, biblioth\u00e8que": {}, - "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux": { - "Frais postaux": {}, - "T\u00e9lex et t\u00e9l\u00e9fax": {}, - "T\u00e9l\u00e9grammes": {}, - "T\u00e9l\u00e9phone": {} - } - }, - "Loyers et charges locatives": { - "Charges locatives": {}, - "Loyers divers": {} - }, - "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise": {}, - "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales": {}, - "R\u00e9tributions de tiers": { - "Assurances non relatives au personnel": { - "Assurance autos": {}, - "Assurance cr\u00e9dit": {}, - "Assurance incendie": {}, - "Assurance vol": {}, - "Assurances frais g\u00e9n\u00e9raux": {} - }, - "Divers": { - "Commissions aux tiers": {}, - "Cotisations aux groupements professionnels": {}, - "Dons, lib\u00e9ralit\u00e9s, ...": {}, - "Frais de contentieux": {}, - "Honoraires d'avocats, d'experts, etc ...": {}, - "Publications l\u00e9gales": {} - }, - "Personnel int\u00e9rimaire": {}, - "Redevances et royalties": { - "Autres redevances": {}, - "Redevances pour brevets, licences, marques, accessoires": {} - }, - "Transports et d\u00e9placements": { - "Transports de personnel": {}, - "Voyages, d\u00e9placements, repr\u00e9sentations": {} - } - }, - "Sous-traitants": { - "Quote-part b\u00e9n\u00e9ficiaire des coparticipants": {}, - "Sous-traitants d'associations momentan\u00e9es": {}, - "Sous-traitants pour activit\u00e9s propres": {} - } - }, - "TRANSFERTS AUX RESERVES IMMUNISEES": {}, - "root_type": "" - }, - "CLASSE 7. - PRODUITS": { - "AFFECTATION AUX RESULTATS": { - "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent": {}, - "Intervention d'associ\u00e9s": {}, - "Perte \u00e0 reporter": {}, - "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission": {}, - "Pr\u00e9l\u00e8vement sur les r\u00e9serves": {} - }, - "AUTRES PRODUITS D'EXPLOITATION": { - "Commissions et courtages": {}, - "Locations diverses \u00e0 caract\u00e8re professionnel": {}, - "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles": {}, - "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales": {}, - "Prestations de services": {}, - "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {}, - "Produits divers": { - "Bonis sur reprises d'emballages consign\u00e9s": {}, - "Bonis sur travaux en associations momentan\u00e9es": {} - }, - "Redevances pour brevets et licences": {}, - "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles": {}, - "Subsides d'exploitation et montants compensatoires": {} - }, - "CHIFFRE D'AFFAIRES": { - "Facturations des travaux en cours": {}, - "Prestations de services": { - "Prestations de services dans les pays membres de la C.E.E.": {}, - "Prestations de services en Belgique": {}, - "Prestations de services en vue de l'exportation": {} - }, - "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise": {}, - "Remises, ristournes et rabais accord\u00e9s": { - "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es": {}, - "Sur prestations de services": {}, - "Sur ventes de d\u00e9chets et rebuts": {}, - "Sur ventes de marchandises": {}, - "Sur ventes de produits finis": {} - }, - "Ventes d'emballages r\u00e9cup\u00e9rables": {}, - "Ventes de d\u00e9chets et rebuts": { - "Ventes dans les pays membres de la C.E.E.": {}, - "Ventes en Belgique": {}, - "Ventes \u00e0 l'exportation": {} - }, - "Ventes de marchandises": { - "Ventes dans les pays membres de la C.E.E.": {}, - "Ventes en Belgique": {}, - "Ventes \u00e0 l'exportation": {} - }, - "Ventes de produits finis": { - "Ventes dans les pays membres de la C.E.E.": {}, - "Ventes en Belgique": {}, - "Ventes \u00e0 l'exportation": {} - } - }, - "PRODUCTION IMMOBILISEE": { - "En frais d'\u00e9tablissement": {}, - "En immobilisations corporelles": {}, - "En immobilisations en cours": {}, - "En immobilisations incorporelles": {} - }, - "PRODUITS EXCEPTIONNELS": { - "Autres produits exceptionnels": {}, - "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s": { - "Sur immobilisations corporelles": {}, - "Sur immobilisations financi\u00e8res": {}, - "Sur immobilisations incorporelles": {} - }, - "Reprises d'amortissements et de r\u00e9ductions de valeur": { - "Sur immobilisations corporelles": {}, - "Sur immobilisations incorporelles": {} - }, - "Reprises de provisions pour risques et charges exceptionnelles": {}, - "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res": {} - }, - "PRODUITS FINANCIERS": { - "Diff\u00e9rences de change": {}, - "Ecarts de conversion des devises": {}, - "Escomptes obtenus": {}, - "Plus-values sur r\u00e9alisations d'actifs circulants": {}, - "Produits des actifs circulants": {}, - "Produits des autres cr\u00e9ances": {}, - "Produits des immobilisations financi\u00e8res": { - "Revenus des actions": {}, - "Revenus des cr\u00e9ances \u00e0 plus d'un an": {}, - "Revenus des obligations": {} - }, - "Subsides en capital et en int\u00e9r\u00eats": {} - }, - "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES": { - "Imp\u00f4ts belges sur le r\u00e9sultat": { - "Reprises de provisions fiscales": {}, - "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s": {}, - "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s": {} - }, - "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {} - }, - "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION": { - "Des commandes en cours d'ex\u00e9cution": { - "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours": { - "Sur commandes en cours d'ex\u00e9cution": {}, - "Sur travaux en cours des associations momentan\u00e9es": {} - }, - "Commandes en cours - Co\u00fbt de revient": { - "Co\u00fbt des commandes en cours d'ex\u00e9cution": {}, - "Co\u00fbt des travaux en cours des associations momentan\u00e9es": {} - } - }, - "Des en cours de fabrication": {}, - "Des immeubles construits destin\u00e9s \u00e0 la vente": {}, - "Des produits finis": {} - }, - "root_type": "" - } - } -} diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_ondernemingen.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_ondernemingen.json new file mode 100644 index 000000000000..f108ea809a04 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_ondernemingen.json @@ -0,0 +1,1579 @@ +{ + "country_code": "be", + "name": "België - Minimum genormaliseerd algemeen rekeningstelsel voor ondernemingen", + "tree": { + "KLASSE 1 : EIGEN VERMOGEN": { + "root_type": "Equity", + "Kapitaal": { + "Geplaatst kapitaal": { + "account_number": "100", + "account_type": "Equity" + }, + "Niet opgevraagd kapitaal (–)": { + "account_number": "101", + "account_type": "Equity" + }, + "account_number": "10", + "account_type": "Equity" + }, + "Inbreng buiten kapitaal": { + "Beschikbare inbreng buiten kapitaal": { + "Uitgiftepremie": { + "account_number": "1100", + "account_type": "Equity" + }, + "Andere": { + "account_number": "1109", + "account_type": "Equity" + }, + "account_number": "110", + "account_type": "Equity" + }, + "Onbeschikbare inbreng buiten kapitaal": { + "Uitgiftepremie": { + "account_number": "1110", + "account_type": "Equity" + }, + "Andere": { + "account_number": "1119", + "account_type": "Equity" + }, + "account_number": "111", + "account_type": "Equity" + }, + "account_number": "11", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden": { + "Herwaarderingsmeerwaarden op immateriële vaste activa": { + "account_number": "120", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden op materiële vaste activa": { + "account_number": "121", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden op financiële vaste activa": { + "account_number": "122", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden op voorraden": { + "account_number": "123", + "account_type": "Equity" + }, + "Terugneming van waardeverminderingen op geldbeleggingen": { + "account_number": "124", + "account_type": "Equity" + }, + "account_number": "12", + "account_type": "Equity" + }, + "Reserves": { + "Wettelijke reserves": { + "account_number": "130", + "account_type": "Equity" + }, + "Andere onbeschikbare reserves": { + "Statutair onbeschikbare reserves": { + "account_number": "1311", + "account_type": "Equity" + }, + "Reserve voor eigen aandelen": { + "account_number": "1312", + "account_type": "Equity" + }, + "Financiële steunverlening": { + "account_number": "1313", + "account_type": "Equity" + }, + "Overige": { + "account_number": "1319", + "account_type": "Equity" + }, + "account_number": "131", + "account_type": "Equity" + }, + "Belastingvrije reserves": { + "account_number": "132", + "account_type": "Equity" + }, + "Beschikbare reserves": { + "account_number": "133", + "account_type": "Equity" + }, + "account_number": "13", + "account_type": "Equity" + }, + "Overgedragen winst of Overgedragen verlies (–)": { + "account_number": "14", + "account_type": "Equity" + }, + "Kapitaalsubsidies": { + "account_number": "15", + "account_type": "Equity" + } + }, + "KLASSE 1 : VOORZIENINGEN, UITGESTELDE BELASTINGEN EN SCHULDEN OP MEER DAN ÉÉN JAAR": { + "root_type": "Liability", + "Voorzieningen en uitgestelde belastingen": { + "Voorzieningen voor pensioenen en soortgelijke verplichtingen": { + "account_number": "160" + }, + "Voorzieningen voor belastingen": { + "account_number": "161" + }, + "Voorzieningen voor grote herstellingswerken en grote onderhoudswerken": { + "account_number": "162" + }, + "Voorzieningen voor milieuverplichtingen": { + "account_number": "163" + }, + "Uitgestelde belastingen": { + "Uitgestelde belastingen op kapitaalsubsidies": { + "account_number": "1680" + }, + "Uitgestelde belastingen op gerealiseerde meerwaarden op immateriële vaste activa": { + "account_number": "1681" + }, + "Uitgestelde belastingen op gerealiseerde meerwaarden op materiële vaste activa": { + "account_number": "1682" + }, + "Uitgestelde belastingen op gerealiseerde meerwaarden op effecten die zijn uitgegeven door de Belgische openbare sector": { + "account_number": "1687" + }, + "Buitenlandse uitgestelde belastingen": { + "account_number": "1688" + }, + "account_number": "168" + }, + "account_number": "16" + }, + "Schulden op meer dan één jaar": { + "Achtergestelde leningen": { + "Converteerbaar": { + "account_number": "1700" + }, + "Niet converteerbaar": { + "account_number": "1701" + }, + "account_number": "170" + }, + "Niet-achtergestelde obligatieleningen": { + "Converteerbaar": { + "account_number": "1710" + }, + "Niet converteerbaar": { + "account_number": "1711" + }, + "account_number": "171" + }, + "Leasingschulden en soortgelijke schulden": { + "account_number": "172" + }, + "Kredietinstellingen": { + "Schulden op rekening": { + "account_number": "1730" + }, + "Promessen": { + "account_number": "1731" + }, + "Acceptkredieten": { + "account_number": "1732" + }, + "account_number": "173" + }, + "Overige leningen": { + "account_number": "174" + }, + "Handelsschulden": { + "Leveranciers": { + "account_number": "1750" + }, + "Te betalen wissel": { + "account_number": "1751" + }, + "account_number": "175" + }, + "Vooruitbetalingen op bestellingen": { + "account_number": "176" + }, + "Borgtochten ontvangen in contanten": { + "account_number": "178" + }, + "Overige schulden": { + "account_number": "179" + }, + "account_number": "17" + }, + "Voorschot aan de vennoten op de verdeling van het netto-actief (-)": { + "account_number": "19" + } + }, + "KLASSE 2 : OPRICHTINGSKOSTEN, VASTE ACTIVA EN VORDERINGEN OP MEER DAN ÉÉN JAAR": { + "root_type": "Asset", + "Oprichtingskosten": { + "Kosten van oprichting, kapitaalverhoging of verhoging van de inbreng": { + "account_number": "200", + "account_type": "Fixed Asset" + }, + "Kosten bij uitgifte van leningen": { + "account_number": "201", + "account_type": "Fixed Asset" + }, + "Overige oprichtingskosten": { + "account_number": "202", + "account_type": "Fixed Asset" + }, + "Herstructureringskosten": { + "account_number": "204", + "account_type": "Fixed Asset" + }, + "account_number": "20", + "account_type": "Fixed Asset" + }, + "Immateriële vaste activa": { + "Kosten van onderzoek en ontwikkeling": { + "account_number": "210", + "account_type": "Fixed Asset" + }, + "Concessies, octrooien, licenties, know-how, merken en soortgelijke rechten": { + "account_number": "211", + "account_type": "Fixed Asset" + }, + "Goodwill": { + "account_number": "212", + "account_type": "Fixed Asset" + }, + "Vooruitbetalingen": { + "account_number": "213", + "account_type": "Fixed Asset" + }, + "account_number": "21", + "account_type": "Fixed Asset" + }, + "Terreinen en gebouwen": { + "Terreinen": { + "account_number": "220", + "account_type": "Fixed Asset" + }, + "Gebouwen": { + "account_number": "221", + "account_type": "Fixed Asset" + }, + "Bebouwde terreinen": { + "account_number": "222", + "account_type": "Fixed Asset" + }, + "Overige zakelijke rechten op onroerende goederen": { + "account_number": "223", + "account_type": "Fixed Asset" + }, + "account_number": "22", + "account_type": "Fixed Asset" + }, + "Installaties, machines en uitrusting": { + "account_number": "23", + "account_type": "Fixed Asset" + }, + "Meubilair en rollend materieel": { + "account_number": "24", + "account_type": "Fixed Asset" + }, + "Vaste activa in leasing of op grond van een soortgelijk recht": { + "Terreinen en gebouwen": { + "account_number": "250", + "account_type": "Fixed Asset" + }, + "Installaties, machines en uitrusting": { + "account_number": "251", + "account_type": "Fixed Asset" + }, + "Meubilair en rollend materieel": { + "account_number": "252", + "account_type": "Fixed Asset" + }, + "account_number": "25", + "account_type": "Fixed Asset" + }, + "Overige materiële vaste activa": { + "account_number": "26", + "account_type": "Fixed Asset" + }, + "Vaste activa in aanbouw en vooruitbetalingen": { + "account_number": "27", + "account_type": "Fixed Asset" + }, + "Financiële vaste activa": { + "Deelnemingen in verbonden ondernemingen": { + "Aanschaffingswaarde": { + "account_number": "2800", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (–)": { + "account_number": "2801", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2808", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2809", + "account_type": "Fixed Asset" + }, + "account_number": "280", + "account_type": "Fixed Asset" + }, + "Vorderingen op verbonden ondernemingen": { + "Vorderingen op rekening": { + "account_number": "2810", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2811", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2812", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2817", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2819", + "account_type": "Fixed Asset" + }, + "account_number": "281", + "account_type": "Fixed Asset" + }, + "Deelnemingen in ondernemingen waarmee een deelnemingsverhouding bestaat": { + "Aanschaffingswaarde": { + "account_number": "2820", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (–)": { + "account_number": "2821", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2828", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2829", + "account_type": "Fixed Asset" + }, + "account_number": "282", + "account_type": "Fixed Asset" + }, + "Vorderingen op ondernemingen waarmee een deelnemingsverhouding bestaat": { + "Vorderingen op rekening": { + "account_number": "2830", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2831", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2832", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2837", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2839", + "account_type": "Fixed Asset" + }, + "account_number": "283", + "account_type": "Fixed Asset" + }, + "Andere aandelen": { + "Aanschaffingswaarde": { + "account_number": "2840", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (–)": { + "account_number": "2841", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2848", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2849", + "account_type": "Fixed Asset" + }, + "account_number": "284", + "account_type": "Fixed Asset" + }, + "Overige vorderingen": { + "Vorderingen op rekening": { + "account_number": "2850", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2851", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2852", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2857", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2859", + "account_type": "Fixed Asset" + }, + "account_number": "285", + "account_type": "Fixed Asset" + }, + "Borgtochten betaald in contanten": { + "account_number": "288", + "account_type": "Fixed Asset" + }, + "account_number": "28", + "account_type": "Fixed Asset" + }, + "Vorderingen op meer dan één jaar": { + "Handelsvorderingen": { + "Handelsdebiteuren": { + "account_number": "2900", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "2901", + "account_type": "Receivable" + }, + "Vooruitbetalingen": { + "account_number": "2906", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "2907", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2909", + "account_type": "Receivable" + }, + "account_number": "290", + "account_type": "Receivable" + }, + "Overige vorderingen": { + "Vorderingen op rekening": { + "account_number": "2910", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "2911", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "2917", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "2919", + "account_type": "Receivable" + }, + "account_number": "291", + "account_type": "Receivable" + }, + "account_number": "29", + "account_type": "Receivable" + } + }, + "KLASSE 3 : VOORRADEN EN BESTELLINGEN IN UITVOERING": { + "root_type": "Asset", + "Grondstoffen": { + "Aanschaffingswaarde": { + "account_number": "300", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "309", + "account_type": "Stock" + }, + "account_number": "30", + "account_type": "Stock" + }, + "Hulpstoffen": { + "Aanschaffingswaarde": { + "account_number": "310", + "account_type": "Stock" + }, + "Geboekte waarde verminderingen (–)": { + "account_number": "319", + "account_type": "Stock" + }, + "account_number": "31", + "account_type": "Stock" + }, + "Goederen in bewerking": { + "Aanschaffingswaarde": { + "account_number": "320", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "329", + "account_type": "Stock" + }, + "account_number": "32", + "account_type": "Stock" + }, + "Gereed product": { + "Aanschaffingswaarde": { + "account_number": "330", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "339", + "account_type": "Stock" + }, + "account_number": "33", + "account_type": "Stock" + }, + "Handelsgoederen": { + "Aanschaffingswaarde": { + "account_number": "340", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "349", + "account_type": "Stock" + }, + "account_number": "34", + "account_type": "Stock" + }, + "Onroerende goederen bestemd voor verkoop": { + "Aanschaffingswaarde": { + "account_number": "350", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "359", + "account_type": "Stock" + }, + "account_number": "35", + "account_type": "Stock" + }, + "Vooruitbetalingen op voorraadinkopen": { + "Vooruitbetalingen": { + "account_number": "360", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "369", + "account_type": "Stock" + }, + "account_number": "36", + "account_type": "Stock" + }, + "Bestellingen in uitvoering": { + "Aanschaffingswaarde": { + "account_number": "370", + "account_type": "Stock" + }, + "Toegerekende winst": { + "account_number": "371", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "379", + "account_type": "Stock" + }, + "account_number": "37", + "account_type": "Stock" + } + }, + "KLASSE 4 : VORDERINGEN OP TEN HOOGSTE ÉÉN JAAR": { + "root_type": "Asset", + "Handelsvorderingen": { + "Handelsdebiteuren": { + "account_number": "400", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "401", + "account_type": "Receivable" + }, + "Te innen opbrengsten": { + "account_number": "404", + "account_type": "Receivable" + }, + "Vooruitbetalingen": { + "account_number": "406", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "407", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "409", + "account_type": "Receivable" + }, + "account_number": "40", + "account_type": "Receivable" + }, + "Overige vorderingen": { + "Opgevraagd, niet gestort kapitaal of inbreng": { + "account_number": "410", + "account_type": "Receivable" + }, + "Terug te vorderen btw": { + "account_number": "411", + "account_type": "Tax" + }, + "Terug te vorderen belastingen en voorheffingen": { + "Buitenlandse belastingen": { + "account_number": "4128", + "account_type": "Receivable" + }, + "account_number": "412", + "account_type": "Receivable" + }, + "Te innen opbrengsten": { + "account_number": "414", + "account_type": "Receivable" + }, + "Diverse vorderingen": { + "account_number": "416", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "417", + "account_type": "Receivable" + }, + "Borgtochten betaald in contanten": { + "account_number": "418", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "419", + "account_type": "Receivable" + }, + "account_number": "41", + "account_type": "Receivable" + } + }, + "KLASSE 4 : SCHULDEN OP TEN HOOGSTE ÉÉN JAAR": { + "root_type": "Liability", + "Schulden op meer dan één jaar die binnen het jaar vervallen (16) (zelfde onderverdeling als 17)": { + "account_number": "42" + }, + "Financiële schulden": { + "Kredietinstellingen - Leningen op rekening met vaste termijn": { + "account_number": "430" + }, + "Kredietinstellingen - Promessen": { + "account_number": "431" + }, + "Kredietinstellingen - Acceptkredieten": { + "account_number": "432" + }, + "Kredietinstellingen - Schulden in rekening-courant": { + "account_number": "433" + }, + "Overige leningen": { + "account_number": "439" + }, + "account_number": "43" + }, + "Handelsschulden": { + "Leveranciers": { + "account_number": "440", + "account_type": "Payable" + }, + "Te betalen wissels": { + "account_number": "441", + "account_type": "Payable" + }, + "Te ontvangen facturen": { + "account_number": "444", + "account_type": "Payable" + }, + "account_number": "44", + "account_type": "Payable" + }, + "Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten": { + "Geraamd bedrag der belastingschulden": { + "Buitenlandse belastingen en taksen": { + "account_number": "4508", + "account_type": "Payable" + }, + "account_number": "450", + "account_type": "Payable" + }, + "Te betalen btw": { + "account_number": "451", + "account_type": "Tax" + }, + "Te betalen belastingen en taksen": { + "Buitenlandse belastingen en taksen": { + "account_number": "4528", + "account_type": "Payable" + }, + "account_number": "452", + "account_type": "Payable" + }, + "Ingehouden voorheffingen": { + "account_number": "453", + "account_type": "Payable" + }, + "Rijksdienst voor Sociale Zekerheid": { + "account_number": "454", + "account_type": "Payable" + }, + "Bezoldigingen": { + "account_number": "455", + "account_type": "Payable" + }, + "Vakantiegeld": { + "account_number": "456", + "account_type": "Payable" + }, + "Andere sociale schulden": { + "account_number": "459", + "account_type": "Payable" + }, + "account_number": "45", + "account_type": "Payable" + }, + "Vooruitbetalingen op bestellingen": { + "account_number": "46" + }, + "Schulden uit de bestemming van het resultaat": { + "Dividenden en tantièmes over vorige boekjaren": { + "account_number": "470" + }, + "Dividenden over het boekjaar": { + "account_number": "471" + }, + "Tantièmes over het boekjaar": { + "account_number": "472" + }, + "Andere rechthebbenden": { + "account_number": "473" + }, + "account_number": "47" + }, + "Diverse schulden": { + "Vervallen obligaties en coupons": { + "account_number": "480" + }, + "Borgtochten ontvangen in contanten": { + "account_number": "488" + }, + "Andere diverse schulden": { + "account_number": "489" + }, + "account_number": "48" + }, + "Overlopende rekeningen": { + "Over te dragen kosten": { + "account_number": "490" + }, + "Verkregen opbrengsten": { + "account_number": "491" + }, + "Toe te rekenen kosten": { + "account_number": "492" + }, + "Over te dragen opbrengsten": { + "account_number": "493" + }, + "Wachtrekeningen": { + "account_number": "499" + }, + "account_number": "49" + } + }, + "KLASSE 5 : GELDBELEGGINGEN EN LIQUIDE MIDDELEN": { + "root_type": "Asset", + "Eigen aandelen": { + "account_number": "50" + }, + "Aandelen en geldbeleggingen andere dan vastrentende beleggingen": { + "Aanschaffingswaarde": { + "Aandelen": { + "account_number": "5100" + }, + "Geldbeleggingen andere dan vastrentende beleggingen": { + "account_number": "5101" + }, + "account_number": "510" + }, + "Niet-opgevraagde bedragen (-)": { + "Aandelen": { + "account_number": "5110" + }, + "account_number": "511" + }, + "Geboekte waardeverminderingen (-)": { + "Aandelen": { + "account_number": "5190" + }, + "Geldbeleggingen andere dan vastrentende beleggingen": { + "account_number": "5191" + }, + "account_number": "519" + }, + "account_number": "51" + }, + "Vastrentende effecten": { + "Aanschaffingswaarde": { + "account_number": "520" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "529" + }, + "account_number": "52" + }, + "Termijndeposito's": { + "Op meer dan een jaar": { + "account_number": "530" + }, + "Op meer dan een maand en op ten hoogste een jaar": { + "account_number": "531" + }, + "Op ten hoogste een maand": { + "account_number": "532" + }, + "Geboekte waardeverminderingen (–)": { + "account_number": "539" + }, + "account_number": "53" + }, + "Te incasseren vervallen waarden": { + "account_number": "54" + }, + "Kredietinstellingen": { + "Bank": { + "account_number": "5500", + "account_type": "Bank" + }, + "account_number": "55", + "account_type": "Bank" + }, + "Kassen": { + "Kassen-zegels": { + "account_number": "578", + "account_type": "Cash" + }, + "account_number": "57", + "account_type": "Cash" + }, + "Interne overboekingen": { + "account_number": "58" + } + }, + "KLASSE 6 : KOSTEN": { + "root_type": "Expense", + "Handelsgoederen, grond- en hulpstoffen": { + "Aankopen van grondstoffen": { + "account_number": "600", + "account_type": "Expense Account" + }, + "Aankopen van hulpstoffen": { + "account_number": "601", + "account_type": "Expense Account" + }, + "Aankopen van diensten, werk en studies": { + "account_number": "602", + "account_type": "Expense Account" + }, + "Algemene onderaannemingen": { + "account_number": "603", + "account_type": "Expense Account" + }, + "Aankopen van handelsgoederen": { + "account_number": "604", + "account_type": "Expense Account" + }, + "Aankopen van onroerende goederen bestemd voor verkoop": { + "account_number": "605", + "account_type": "Expense Account" + }, + "Ontvangen kortingen, ristorno's en rabatten (–)": { + "account_number": "608", + "account_type": "Expense Account" + }, + "Voorraadwijzigingen": { + "van grondstoffen": { + "account_number": "6090", + "account_type": "Expense Account" + }, + "van hulpstoffen": { + "account_number": "6091", + "account_type": "Expense Account" + }, + "van handelsgoederen": { + "account_number": "6094", + "account_type": "Expense Account" + }, + "van gekochte onroerende goederen bestemd voor verkoop": { + "account_number": "6095", + "account_type": "Expense Account" + }, + "account_number": "609", + "account_type": "Expense Account" + }, + "account_number": "60", + "account_type": "Expense Account" + }, + "Diensten en diverse goederen": { + "Uitzendkrachten en personen ter beschikking gesteld van de onderneming": { + "account_number": "617", + "account_type": "Expense Account" + }, + "Bezoldigingen, premies voor buitenwettelijke verzekeringen, ouderdoms- en overlevingspensioenen van bestuurders, zaakvoerders en werkende vennoten, die niet worden toegekend uit hoofde van een arbeidsovereenkomst": { + "account_number": "618", + "account_type": "Expense Account" + }, + "account_number": "61", + "account_type": "Expense Account" + }, + "Bezoldigingen, sociale lasten en pensioenen": { + "Bezoldigingen en rechtstreekse sociale voordelen": { + "Bestuurders of zaakvoerder": { + "account_number": "6200", + "account_type": "Expense Account" + }, + "Directiepersoneel": { + "account_number": "6201", + "account_type": "Expense Account" + }, + "Bedienden": { + "account_number": "6202", + "account_type": "Expense Account" + }, + "Arbeiders": { + "account_number": "6203", + "account_type": "Expense Account" + }, + "Andere personeelsleden": { + "account_number": "6204", + "account_type": "Expense Account" + }, + "account_number": "620", + "account_type": "Expense Account" + }, + "Werkgeversbijdragen voor sociale verzekeringen": { + "account_number": "621", + "account_type": "Expense Account" + }, + "Werkgeverspremies voor bovenwettelijke verzekeringen": { + "account_number": "622", + "account_type": "Expense Account" + }, + "Andere personeelskosten": { + "account_number": "623", + "account_type": "Expense Account" + }, + "Ouderdoms- en overlevingspensioenen": { + "Bestuurders of zaakvoerders": { + "account_number": "6240", + "account_type": "Expense Account" + }, + "Personeel": { + "account_number": "6241", + "account_type": "Expense Account" + }, + "account_number": "624", + "account_type": "Expense Account" + }, + "account_number": "62", + "account_type": "Expense Account" + }, + "Afschrijvingen, waardeverminderingen en voorzieningen voor risico's": { + "Afschrijvingen en waardeverminderingen op vaste activa-toevoeging": { + "Afschrijvingen op oprichtingskosten": { + "account_number": "6300", + "account_type": "Depreciation" + }, + "Afschrijvingen op immateriële vaste activa": { + "account_number": "6301", + "account_type": "Depreciation" + }, + "Afschrijvingen op materiële vaste activa": { + "account_number": "6302", + "account_type": "Depreciation" + }, + "Waardeverminderingen op immateriële vaste activa": { + "account_number": "6308", + "account_type": "Depreciation" + }, + "Waardeverminderingen op materiële vaste activa": { + "account_number": "6309", + "account_type": "Depreciation" + }, + "account_number": "630", + "account_type": "Depreciation" + }, + "Waardeverminderingen op voorraden": { + "Toevoeging": { + "account_number": "6310", + "account_type": "Depreciation" + }, + "Terugneming (–)": { + "account_number": "6311", + "account_type": "Depreciation" + }, + "account_number": "631", + "account_type": "Depreciation" + }, + "Waardeverminderingen op bestellingen in uitvoering": { + "Toevoeging": { + "account_number": "6320", + "account_type": "Depreciation" + }, + "Terugneming (–)": { + "account_number": "6321", + "account_type": "Depreciation" + }, + "account_number": "632", + "account_type": "Depreciation" + }, + "Waardeverminderingen op handelsvorderingen op meer dan een jaar": { + "Toevoeging": { + "account_number": "6330", + "account_type": "Depreciation" + }, + "Terugneming (–)": { + "account_number": "6331", + "account_type": "Depreciation" + }, + "account_number": "633", + "account_type": "Depreciation" + }, + "Waardeverminderingen op handelsvorderingen op ten hoogste één jaar": { + "Toevoeging": { + "account_number": "6340", + "account_type": "Depreciation" + }, + "Terugneming (–)": { + "account_number": "6341", + "account_type": "Depreciation" + }, + "account_number": "634", + "account_type": "Depreciation" + }, + "Voorzieningen voor pensioenen en soortgelijke verplichtingen": { + "Toevoeging": { + "account_number": "6350", + "account_type": "Depreciation" + }, + "Besteding en terugneming (–)": { + "account_number": "6351", + "account_type": "Depreciation" + }, + "account_number": "635", + "account_type": "Depreciation" + }, + "Voorzieningen voor grote herstellingswerken en grote onderhoudswerken": { + "Toevoeging": { + "account_number": "6360", + "account_type": "Depreciation" + }, + "Besteding en terugneming (–)": { + "account_number": "6361", + "account_type": "Depreciation" + }, + "account_number": "636", + "account_type": "Depreciation" + }, + "Voorzieningen voor milieuverplichtingen": { + "Toevoeging": { + "account_number": "6370", + "account_type": "Depreciation" + }, + "Besteding en terugneming (–)": { + "account_number": "6371", + "account_type": "Depreciation" + }, + "account_number": "637", + "account_type": "Depreciation" + }, + "Voorzieningen voor andere risico's en kosten": { + "Toevoeging": { + "account_number": "6380", + "account_type": "Expense Account" + }, + "Besteding en terugneming (-)": { + "account_number": "6381", + "account_type": "Expense Account" + }, + "account_number": "638", + "account_type": "Expense Account" + }, + "account_number": "63", + "account_type": "Expense Account" + }, + "Andere bedrijfskosten": { + "Bedrijfsbelastingen": { + "account_number": "640", + "account_type": "Expense Account" + }, + "Minderwaarden op de courante realisatie van vaste activa": { + "account_number": "641", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van handelsvorderingen": { + "account_number": "642", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde bedrijfskosten (–)": { + "account_number": "649", + "account_type": "Expense Account" + }, + "account_number": "64", + "account_type": "Expense Account" + }, + "Financiële kosten": { + "Kosten van schulden": { + "Rente, commissies en kosten verbonden aan schulden": { + "account_number": "6500", + "account_type": "Expense Account" + }, + "Afschrijving van kosten bij uitgifte van leningen": { + "account_number": "6501", + "account_type": "Expense Account" + }, + "Geactiveerde intercalaire interesten (–)": { + "account_number": "6502", + "account_type": "Expense Account" + }, + "account_number": "650", + "account_type": "Expense Account" + }, + "Waardeverminderingen op vlottende activa": { + "Toevoeging": { + "account_number": "6510", + "account_type": "Expense Account" + }, + "Terugneming (–)": { + "account_number": "6511", + "account_type": "Expense Account" + }, + "account_number": "651", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van vlottende activa": { + "account_number": "652", + "account_type": "Expense Account" + }, + "Discontokosten op vorderingen": { + "account_number": "653", + "account_type": "Expense Account" + }, + "Wisselresultaten": { + "account_number": "654", + "account_type": "Expense Account" + }, + "Resultaten uit de omrekening van vreemde valuta": { + "account_number": "655", + "account_type": "Expense Account" + }, + "Voorzieningen met financieel karakter": { + "Toevoegingen": { + "account_number": "6560", + "account_type": "Expense Account" + }, + "Bestedingen en terugnemingen (–)": { + "account_number": "6561", + "account_type": "Expense Account" + }, + "account_number": "656", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde financiële kosten (-)": { + "account_number": "659", + "account_type": "Expense Account" + }, + "account_number": "65", + "account_type": "Expense Account" + }, + "Niet-recurrente bedrijfs- of financiële kosten": { + "Niet-recurrente afschrijvingen en waardeverminderingen (toevoeging)": { + "op oprichtingskosten": { + "account_number": "6600", + "account_type": "Expense Account" + }, + "op immateriële vaste activa": { + "account_number": "6601", + "account_type": "Expense Account" + }, + "op materiële vaste activa": { + "account_number": "6602", + "account_type": "Expense Account" + }, + "account_number": "660", + "account_type": "Expense Account" + }, + "Waardeverminderingen op financiële vaste activa (toevoeging)": { + "account_number": "661", + "account_type": "Expense Account" + }, + "Voorzieningen voor niet-recurrente risico's en kosten": { + "Voorzieningen voor niet-recurrente bedrijfsrisico's en -kosten": { + "Toevoeging": { + "account_number": "66200", + "account_type": "Expense Account" + }, + "Besteding (-)": { + "account_number": "66201", + "account_type": "Expense Account" + }, + "account_number": "6620", + "account_type": "Expense Account" + }, + "Voorzieningen voor niet-recurrente financiële risico's en kosten": { + "Toevoeging": { + "account_number": "66210", + "account_type": "Expense Account" + }, + "Besteding (-)": { + "account_number": "66211", + "account_type": "Expense Account" + }, + "account_number": "6621", + "account_type": "Expense Account" + }, + "account_number": "662", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van vaste activa": { + "Minderwaarde op de realisatie van immateriële en materiële vaste activa (6630)": { + "account_number": "6630", + "account_type": "Expense Account" + }, + "Minderwaarde op de realisatie van immateriële en materiële vaste activa (6631)": { + "account_number": "6631", + "account_type": "Expense Account" + }, + "account_number": "663", + "account_type": "Expense Account" + }, + "Andere niet-recurrente financiële kosten": { + "account_number": "668", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde niet-recurrente bedrijfskosten (-)": { + "account_number": "6690", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde niet-recurrente financiële kosten (-)": { + "account_number": "6691", + "account_type": "Expense Account" + }, + "account_number": "66", + "account_type": "Expense Account" + }, + "Belastingen op het resultaat": { + "Belgische belastingen op het resultaat van het boekjaar": { + "Verschuldigde of gestorte belastingen en voorheffingen": { + "account_number": "6700", + "account_type": "Expense Account" + }, + "Geactiveerde overschotten van betaalde belastingen en voorheffingen (–)": { + "account_number": "6701", + "account_type": "Expense Account" + }, + "Geraamde belastingen": { + "account_number": "6702", + "account_type": "Expense Account" + }, + "account_number": "670", + "account_type": "Expense Account" + }, + "Belgische belastingen op het resultaat van vorige boekjaren": { + "Verschuldigde of gestorte belastingsupplementen": { + "account_number": "6710", + "account_type": "Expense Account" + }, + "Geraamde belastingsupplementen": { + "account_number": "6711", + "account_type": "Expense Account" + }, + "Gevormde fiscale voorzieningen": { + "account_number": "6712", + "account_type": "Expense Account" + }, + "account_number": "671", + "account_type": "Expense Account" + }, + "Buitenlandse belastingen op het resultaat van het boekjaar": { + "account_number": "672", + "account_type": "Expense Account" + }, + "Buitenlandse belastingen op het resultaat van vorige boekjaren": { + "account_number": "673", + "account_type": "Expense Account" + }, + "account_number": "67", + "account_type": "Expense Account" + }, + "Overboeking naar de uitgestelde belastingen en naar de belastingvrije reserves": { + "Overboeking naar de uitgestelde belastingen": { + "account_number": "680", + "account_type": "Expense Account" + }, + "Overboeking naar de belastingvrije reserves": { + "account_number": "689", + "account_type": "Expense Account" + }, + "account_number": "68", + "account_type": "Expense Account" + }, + "Resultatenverwerking": { + "Overgedragen verlies van het vorige boekjaar": { + "account_number": "690", + "account_type": "Expense Account" + }, + "Toevoeging aan de inbreng": { + "account_number": "691", + "account_type": "Expense Account" + }, + "Toevoeging aan de reserves": { + "Toevoeging aan de wettelijke reserve": { + "account_number": "6920", + "account_type": "Expense Account" + }, + "Toevoeging aan de overige reserves": { + "account_number": "6921", + "account_type": "Expense Account" + }, + "account_number": "692", + "account_type": "Expense Account" + }, + "Over te dragen winst": { + "account_number": "693", + "account_type": "Expense Account" + }, + "Vergoeding van de inbreng": { + "account_number": "694", + "account_type": "Expense Account" + }, + "Bestuurders of zaakvoerders": { + "account_number": "695", + "account_type": "Expense Account" + }, + "Werknemers": { + "account_number": "696", + "account_type": "Expense Account" + }, + "Andere rechthebbenden": { + "account_number": "697", + "account_type": "Expense Account" + }, + "account_number": "69", + "account_type": "Expense Account" + } + }, + "KLASSE 7 : OPBRENGSTEN": { + "root_type": "Income", + "Omzet": { + "Toegekende kortingen, ristorno's en rabatten (–)": { + "account_number": "708", + "account_type": "Income Account" + }, + "account_number": "70", + "account_type": "Income Account" + }, + "Wijzigingen in de voorraden en in de bestellingen in uitvoering": { + "in de voorraad goederen in bewerking": { + "account_number": "712", + "account_type": "Income Account" + }, + "in de voorraad gereed product": { + "account_number": "713", + "account_type": "Income Account" + }, + "in de voorraad onroerende goederen bestemd voor verkoop": { + "account_number": "715", + "account_type": "Income Account" + }, + "in de bestellingen in uitvoering": { + "Aanschaffingswaarde": { + "account_number": "7170", + "account_type": "Income Account" + }, + "Toegerekende winst": { + "account_number": "7171", + "account_type": "Income Account" + }, + "account_number": "717", + "account_type": "Income Account" + }, + "account_number": "71", + "account_type": "Income Account" + }, + "Geproduceerde vaste activa": { + "account_number": "72", + "account_type": "Income Account" + }, + "Andere bedrijfsopbrengsten": { + "Bedrijfssubsidies en compenserende bedragen": { + "account_number": "740", + "account_type": "Income Account" + }, + "Meerwaarden op de courante realisatie van materiële vaste activa": { + "account_number": "741", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van handelsvorderingen": { + "account_number": "742", + "account_type": "Income Account" + }, + "account_number": "74", + "account_type": "Income Account" + }, + "Financiële opbrengsten": { + "Opbrengsten uit financiële vaste activa": { + "account_number": "750", + "account_type": "Income Account" + }, + "Opbrengsten uit vlottende activa": { + "account_number": "751", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van vlottende activa": { + "account_number": "752", + "account_type": "Income Account" + }, + "Kapitaal- en interestsubsidies": { + "account_number": "753", + "account_type": "Income Account" + }, + "Wisselresultaten": { + "account_number": "754", + "account_type": "Income Account" + }, + "Resultaten uit de omrekening van vreemde valuta": { + "account_number": "755", + "account_type": "Income Account" + }, + "account_number": "75", + "account_type": "Income Account" + }, + "Niet-recurrente bedrijfs- of financiële opbrengsten": { + "Terugneming van afschrijvingen en waardeverminderingen": { + "op immateriële vaste activa": { + "account_number": "7600", + "account_type": "Income Account" + }, + "op materiële vaste activa": { + "account_number": "7601", + "account_type": "Income Account" + }, + "account_number": "760", + "account_type": "Income Account" + }, + "Terugneming van waardeverminderingen op financiële vaste activa": { + "account_number": "761", + "account_type": "Income Account" + }, + "Terugneming van voorzieningen voor niet-recurrente risico's en kosten": { + "Terugneming van voorzieningen voor niet-recurrente bedrijfsrisico's en -kosten": { + "account_number": "7620", + "account_type": "Income Account" + }, + "Terugneming van voorzieningen voor niet-recurrente financiële risico's en kosten": { + "account_number": "7621", + "account_type": "Income Account" + }, + "account_number": "762", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van vaste activa": { + "Meerwaarde op de realisatie van immateriële en materiële vaste activa": { + "account_number": "7630", + "account_type": "Income Account" + }, + "Meerwaarde op de realisatie van financiële vaste activa": { + "account_number": "7631", + "account_type": "Income Account" + }, + "account_number": "763", + "account_type": "Income Account" + }, + "Andere niet-recurrente financiële opbrengsten": { + "account_number": "769", + "account_type": "Income Account" + }, + "account_number": "76", + "account_type": "Income Account" + }, + "Regularisering van belastingen en terugneming van fiscale voorzieningen": { + "Belgische belastingen op het resultaat": { + "Regularisering van verschuldigde of betaalde belastingen": { + "account_number": "7710", + "account_type": "Income Account" + }, + "Regularisering van geraamde belastingen": { + "account_number": "7711", + "account_type": "Income Account" + }, + "Terugneming van fiscale voorzieningen": { + "account_number": "7712", + "account_type": "Income Account" + }, + "account_number": "771", + "account_type": "Income Account" + }, + "Buitenlandse belastingen op het resultaat": { + "account_number": "773", + "account_type": "Income Account" + }, + "account_number": "77", + "account_type": "Income Account" + }, + "Onttrekkingen aan de belastingvrije reserves en uitgestelde belastingen": { + "Onttrekkingen aan de uitgestelde belastingen": { + "account_number": "780", + "account_type": "Income Account" + }, + "Onttrekkingen aan de belastingvrije reserves": { + "account_number": "789", + "account_type": "Income Account" + }, + "account_number": "78", + "account_type": "Income Account" + }, + "Resultaatverwerking": { + "Overgedragen winst van het vorige boekjaar": { + "account_number": "790", + "account_type": "Income Account" + }, + "Onttrekking aan de inbreng": { + "account_number": "791", + "account_type": "Income Account" + }, + "Onttrekking aan de reserves": { + "account_number": "792", + "account_type": "Income Account" + }, + "Over te dragen verlies": { + "account_number": "793", + "account_type": "Income Account" + }, + "Tussenkomst van vennoten (of van de eigenaar) in het verlies": { + "account_number": "794", + "account_type": "Income Account" + }, + "account_number": "79", + "account_type": "Income Account" + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_verenigingen_stichtingen.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_verenigingen_stichtingen.json new file mode 100644 index 000000000000..1f5fe45f80a9 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_minimum_genormaliseerd_rekeningstelsel_verenigingen_stichtingen.json @@ -0,0 +1,1256 @@ +{ + "country_code": "be", + "name": "België - Minimum genormaliseerd algemeen rekeningstelsel voor verenigingen en stichtingen", + "tree": { + "KLASSE 1 : VERENIGINGSFONDS EN STICHTINGSFONDS": { + "root_type": "Equity", + "Herwaarderingsmeerwaarden op immateriële vaste activa": { + "account_number": "120", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden op materiële vaste activa": { + "account_number": "121", + "account_type": "Equity" + }, + "Herwaarderingsmeerwaarden op financiële vaste activa": { + "account_number": "122", + "account_type": "Equity" + }, + "Terugneming van waardeverminderingen op geldbeleggingen": { + "account_number": "124", + "account_type": "Equity" + }, + "Fondsen bestemd voor investeringen": { + "account_number": "130", + "account_type": "Equity" + }, + "Fondsen bestemd voor sociaal passief": { + "account_number": "131", + "account_type": "Equity" + }, + "Belastingvrije reserves": { + "account_number": "132", + "account_type": "Equity" + }, + "Andere bestemde fondsen en andere reserves": { + "account_number": "139", + "account_type": "Equity" + } + }, + "KLASSE 1 : VOORZIENINGEN, UITGESTELDE BELASTINGEN EN SCHULDEN OP MEER DAN ÉÉN JAAR": { + "root_type": "Liability", + "Voorzieningen voor pensioenen en soortgelijke verplichtingen": { + "account_number": "160" + }, + "Voorzieningen voor belastingen": { + "account_number": "161" + }, + "Voorzieningen voor grote herstellingswerken en grote onderhoudswerken": { + "account_number": "162" + }, + "Voorzieningen voor milieuverplichtingen": { + "account_number": "163" + }, + "Voorzieningen voor terug te betalen subsidies, legaten en schenkingen met terugnemingsrecht": { + "account_number": "167" + }, + "Uitgestelde belastingen": { + "account_number": "168" + }, + "Achtergestelde leningen": { + "account_number": "170" + }, + "Niet achtergestelde obligatieleningen": { + "account_number": "171" + }, + "Leasingschulden en soortgelijke schulden": { + "account_number": "172" + }, + "Kredietinstellingen": { + "Schulden op rekening": { + "account_number": "1730" + }, + "Promessen": { + "account_number": "1731" + }, + "Acceptkredieten": { + "account_number": "1732" + }, + "account_number": "173" + }, + "Overige leningen": { + "account_number": "174" + }, + "Handelsschulden": { + "Leveranciers": { + "account_number": "1750" + }, + "Te betalen wissels": { + "account_number": "1751" + }, + "account_number": "175" + }, + "Vooruitbetalingen op bestellingen": { + "account_number": "176" + }, + "Borgtochten in contanten": { + "account_number": "178" + }, + "Overige schulden": { + "Rentedragend": { + "account_number": "1790" + }, + "Niet-rentedragend of gekoppeld aan een abnormaal lage rente": { + "account_number": "1791" + }, + "account_number": "179" + } + }, + "KLASSE 2 : OPRICHTINGSKOSTEN, VASTE ACTIVA EN VORDERINGEN OP MEER DAN ÉÉN JAAR": { + "root_type": "Asset", + "Kosten van oprichting": { + "account_number": "200", + "account_type": "Fixed Asset" + }, + "Kosten bij uitgifte van leningen": { + "account_number": "201", + "account_type": "Fixed Asset" + }, + "Overige oprichtingskosten": { + "account_number": "202", + "account_type": "Fixed Asset" + }, + "Herstructureringskosten": { + "account_number": "204", + "account_type": "Fixed Asset" + }, + "Kosten van onderzoek en ontwikkeling": { + "account_number": "210", + "account_type": "Fixed Asset" + }, + "Concessies, octrooien, licenties, knowhow, merken en soortgelijke rechten": { + "account_number": "211", + "account_type": "Fixed Asset" + }, + "Goodwill": { + "account_number": "212", + "account_type": "Fixed Asset" + }, + "Vooruitbetalingen": { + "account_number": "213", + "account_type": "Fixed Asset" + }, + "Terreinen": { + "account_number": "220", + "account_type": "Fixed Asset" + }, + "Gebouwen": { + "account_number": "221", + "account_type": "Fixed Asset" + }, + "Bebouwde terreinen": { + "account_number": "222", + "account_type": "Fixed Asset" + }, + "Overige zakelijke rechten op onroerende goederen": { + "account_number": "223", + "account_type": "Fixed Asset" + }, + "Terreinen en gebouwen": { + "account_number": "250", + "account_type": "Fixed Asset" + }, + "Installaties, machines en uitrusting": { + "account_number": "251", + "account_type": "Fixed Asset" + }, + "Meubilair en rollend materieel": { + "account_number": "252", + "account_type": "Fixed Asset" + }, + "Deelnemingen in verbonden vennootschappen": { + "Aanschaffingswaarde": { + "account_number": "2800", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (-)": { + "account_number": "2801", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2808", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2809", + "account_type": "Fixed Asset" + }, + "account_number": "280", + "account_type": "Fixed Asset" + }, + "Vorderingen op verbonden entiteiten": { + "Vorderingen op rekening": { + "account_number": "2810", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2811", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2812", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2817", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2819", + "account_type": "Fixed Asset" + }, + "account_number": "281", + "account_type": "Fixed Asset" + }, + "Deelnemingen in vennootschappen waarmee een deelnemingsverhouding bestaat": { + "Aanschaffingswaarde": { + "account_number": "2820", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (-)": { + "account_number": "2821", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2828", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2829", + "account_type": "Fixed Asset" + }, + "account_number": "282", + "account_type": "Fixed Asset" + }, + "Vorderingen op vennootschappen waarmee een deelnemingsverhouding bestaat": { + "Vorderingen op rekening": { + "account_number": "2830", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2831", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2832", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2837", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2839", + "account_type": "Fixed Asset" + }, + "account_number": "283", + "account_type": "Fixed Asset" + }, + "Andere aandelen": { + "Aanschaffingswaarde": { + "account_number": "2840", + "account_type": "Fixed Asset" + }, + "Nog te storten bedragen (-)": { + "account_number": "2841", + "account_type": "Fixed Asset" + }, + "Geboekte meerwaarden": { + "account_number": "2848", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2849", + "account_type": "Fixed Asset" + }, + "account_number": "284", + "account_type": "Fixed Asset" + }, + "Overige vorderingen (285)": { + "Vorderingen op rekening": { + "account_number": "2850", + "account_type": "Fixed Asset" + }, + "Te innen wissels": { + "account_number": "2851", + "account_type": "Fixed Asset" + }, + "Vastrentende effecten": { + "account_number": "2852", + "account_type": "Fixed Asset" + }, + "Dubieuze debiteuren": { + "account_number": "2857", + "account_type": "Fixed Asset" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2859", + "account_type": "Fixed Asset" + }, + "account_number": "285", + "account_type": "Fixed Asset" + }, + "Borgtochten betaald in contanten": { + "account_number": "288", + "account_type": "Fixed Asset" + }, + "Handelsvorderingen": { + "Handelsdebiteuren": { + "account_number": "2900", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "2901", + "account_type": "Receivable" + }, + "Vooruitbetalingen": { + "account_number": "2906", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "2907", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2909", + "account_type": "Receivable" + }, + "account_number": "290", + "account_type": "Receivable" + }, + "Overige vorderingen (291)": { + "Vorderingen op rekening": { + "account_number": "2910", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "2911", + "account_type": "Receivable" + }, + "Te ontvangen subsidies": { + "account_number": "2912", + "account_type": "Receivable" + }, + "Niet-rentedragende vorderingen of gekoppeld aan een abnormaal lage rente": { + "account_number": "2915", + "account_type": "Receivable" + }, + "Dubieuze debiteuren": { + "account_number": "2916", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "2919", + "account_type": "Receivable" + }, + "account_number": "291", + "account_type": "Receivable" + } + }, + "KLASSE 3 : VOORRADEN EN BESTELLINGEN IN UITVOERING": { + "root_type": "Asset", + "Grondstoffen": { + "Aanschaffingswaarde": { + "account_number": "300", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-)": { + "account_number": "309", + "account_type": "Stock" + }, + "account_number": "30", + "account_type": "Stock" + }, + "Aanschaffingswaarde (310)": { + "account_number": "310", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (319)": { + "account_number": "319", + "account_type": "Stock" + }, + "Aanschaffingswaarde (320)": { + "account_number": "320", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (329)": { + "account_number": "329", + "account_type": "Stock" + }, + "Aanschaffingswaarde (330)": { + "account_number": "330", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (339)": { + "account_number": "339", + "account_type": "Stock" + }, + "Aanschaffingswaarde (340)": { + "account_number": "340", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (349)": { + "account_number": "349", + "account_type": "Stock" + }, + "Aanschaffingswaarde (350)": { + "account_number": "350", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (359)": { + "account_number": "359", + "account_type": "Stock" + }, + "Vooruitbetalingen": { + "account_number": "360", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (369)": { + "account_number": "369", + "account_type": "Stock" + }, + "Aanschaffingswaarde (370)": { + "account_number": "370", + "account_type": "Stock" + }, + "Toegerekende winst": { + "account_number": "371", + "account_type": "Stock" + }, + "Geboekte waardeverminderingen (-) (379)": { + "account_number": "379", + "account_type": "Stock" + } + }, + "KLASSE 4 : VORDERINGEN OP TEN HOOGSTE ÉÉN JAAR": { + "root_type": "Asset", + "Handelsdebiteuren": { + "account_number": "400", + "account_type": "Receivable" + }, + "Te innen wissels": { + "account_number": "401", + "account_type": "Receivable" + }, + "Te innen opbrengsten (404)": { + "account_number": "404", + "account_type": "Receivable" + }, + "Vooruitbetalingen": { + "account_number": "406", + "account_type": "Receivable" + }, + "Dubieuze debiteuren (407)": { + "account_number": "407", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (-) (409)": { + "account_number": "409", + "account_type": "Receivable" + }, + "Terug te vorderen btw": { + "account_number": "411", + "account_type": "Tax" + }, + "Terug te vorderen belastingen en voorheffingen": { + "tot 4127 Andere Belgische belastingen": { + "account_number": "4125", + "account_type": "Receivable" + }, + "Buitenlandse belastingen": { + "account_number": "4128", + "account_type": "Receivable" + }, + "account_number": "412", + "account_type": "Receivable" + }, + "Te ontvangen subsidies": { + "account_number": "413", + "account_type": "Receivable" + }, + "Te innen opbrengsten (414)": { + "account_number": "414", + "account_type": "Receivable" + }, + "Niet-rentedragende vorderingen of gekoppeld aan een abnormaal lage rente": { + "account_number": "415", + "account_type": "Receivable" + }, + "Diverse vorderingen": { + "account_number": "416", + "account_type": "Receivable" + }, + "Dubieuze debiteuren (417)": { + "account_number": "417", + "account_type": "Receivable" + }, + "Borgtochten betaald in contanten": { + "account_number": "418", + "account_type": "Receivable" + }, + "Geboekte waardeverminderingen (-) (419)": { + "account_number": "419", + "account_type": "Receivable" + } + }, + "KLASSE 4 : SCHULDEN OP TEN HOOGSTE ÉÉN JAAR": { + "root_type": "Liability", + "Kredietinstellingen – Leningen op rekening met vaste termijn": { + "account_number": "430" + }, + "Kredietinstellingen – Promessen": { + "account_number": "431" + }, + "Kredietinstellingen – Acceptkredieten": { + "account_number": "432" + }, + "Kredietinstellingen – Schulden op rekening-courant": { + "account_number": "433" + }, + "Overige leningen": { + "account_number": "439" + }, + "Leveranciers": { + "account_number": "440", + "account_type": "Payable" + }, + "Te betalen wissels": { + "account_number": "441", + "account_type": "Payable" + }, + "Te ontvangen facturen": { + "account_number": "444", + "account_type": "Payable" + }, + "Geraamd bedrag der belastingschulden": { + "tot 4507 Andere Belgische belastingen": { + "account_number": "4505", + "account_type": "Payable" + }, + "Buitenlandse belastingen": { + "account_number": "4508", + "account_type": "Payable" + }, + "account_number": "450", + "account_type": "Payable" + }, + "Te betalen btw": { + "account_number": "451", + "account_type": "Tax" + }, + "Te betalen belastingen en taksen": { + "tot 4527 Andere Belgische belastingen": { + "account_number": "4525", + "account_type": "Payable" + }, + "Buitenlandse belastingen": { + "account_number": "4528", + "account_type": "Payable" + }, + "account_number": "452", + "account_type": "Payable" + }, + "Ingehouden voorheffingen": { + "account_number": "453", + "account_type": "Payable" + }, + "Rijksdienst voor Sociale Zekerheid": { + "account_number": "454", + "account_type": "Payable" + }, + "Bezoldigingen": { + "account_number": "455", + "account_type": "Payable" + }, + "Vakantiegeld": { + "account_number": "456", + "account_type": "Payable" + }, + "Andere sociale schulden": { + "account_number": "459", + "account_type": "Payable" + }, + "Vervallen obligaties en coupons": { + "account_number": "480" + }, + "Terug te betalen subsidies": { + "account_number": "483" + }, + "Borgtochten ontvangen in contanten": { + "account_number": "488" + }, + "Andere diverse schulden": { + "Rentedragend": { + "account_number": "4890" + }, + "Niet-rentedragend of gekoppeld aan een abnormaal lage rente": { + "account_number": "4891" + }, + "account_number": "489" + }, + "Over te dragen kosten": { + "account_number": "490" + }, + "Verkregen opbrengsten": { + "account_number": "491" + }, + "Toe te rekenen kosten": { + "account_number": "492" + }, + "Over te dragen opbrengsten": { + "account_number": "493" + }, + "Wachtrekeningen": { + "account_number": "499" + } + }, + "KLASSE 5 : GELDBELEGGINGEN EN LIQUIDE MIDDELEN": { + "root_type": "Asset", + "Kredietinstellingen": { + "Bank": { + "account_number": "5500", + "account_type": "Bank" + }, + "account_number": "55", + "account_type": "Bank" + }, + "Aanschaffingswaarde (500)": { + "account_number": "500" + }, + "Geboekte waardeverminderingen (-) (509)": { + "account_number": "509" + }, + "Aanschaffingswaarde (510)": { + "account_number": "510" + }, + "Nog te storten bedragen (-)": { + "account_number": "511" + }, + "Geboekte waardeverminderingen (-) (519)": { + "account_number": "519" + }, + "Aanschaffingswaarde (520)": { + "account_number": "520" + }, + "Geboekte waardeverminderingen (-) (529)": { + "account_number": "529" + }, + "Op meer dan één jaar": { + "account_number": "530" + }, + "Op meer dan een maand en op ten hoogste één jaar": { + "account_number": "531" + }, + "Op ten hoogste één maand": { + "account_number": "532" + }, + "Geboekte waardeverminderingen (-) (539)": { + "account_number": "539" + }, + "tot 577 Kassen-contanten": { + "account_number": "570", + "account_type": "Cash" + }, + "Kassen-zegels": { + "account_number": "578", + "account_type": "Cash" + } + }, + "KLASSE 6 : KOSTEN": { + "root_type": "Expense", + "Aankopen van grondstoffen": { + "account_number": "600", + "account_type": "Expense Account" + }, + "Aankopen van hulpstoffen": { + "account_number": "601", + "account_type": "Expense Account" + }, + "Aankopen van diensten, werk en studies": { + "account_number": "602", + "account_type": "Expense Account" + }, + "Algemene onderaannemingen": { + "account_number": "603", + "account_type": "Expense Account" + }, + "Aankopen van handelsgoederen": { + "account_number": "604", + "account_type": "Expense Account" + }, + "Aankopen van onroerende goederen bestemd voor verkoop": { + "account_number": "605", + "account_type": "Expense Account" + }, + "Ontvangen kortingen, ristorno's en rabatten (-)": { + "account_number": "608", + "account_type": "Expense Account" + }, + "Voorraadwijzigingen": { + "van grondstoffen": { + "account_number": "6090", + "account_type": "Expense Account" + }, + "van hulpstoffen": { + "account_number": "6091", + "account_type": "Expense Account" + }, + "van handelsgoederen": { + "account_number": "6094", + "account_type": "Expense Account" + }, + "van gekochte onroerende goederen, bestemd voor verkoop": { + "account_number": "6095", + "account_type": "Expense Account" + }, + "account_number": "609", + "account_type": "Expense Account" + }, + "Uitzendpersoneel en personen die ter beschikking worden gesteld van de vereniging of stichting": { + "account_number": "617", + "account_type": "Expense Account" + }, + "Bezoldigingen, premies voor buitenwettelijke verzekeringen, ouderdoms- en overlevingspensioenen van bestuurders die niet worden toegekend krachtens een arbeidscontract": { + "account_number": "618", + "account_type": "Expense Account" + }, + "Bezoldigingen en rechtstreekse sociale voordelen": { + "Bestuurders of zaakvoerders": { + "account_number": "6200", + "account_type": "Expense Account" + }, + "Directiepersoneel": { + "account_number": "6201", + "account_type": "Expense Account" + }, + "Bedienden": { + "account_number": "6202", + "account_type": "Expense Account" + }, + "Arbeiders": { + "account_number": "6203", + "account_type": "Expense Account" + }, + "Andere personeelsleden": { + "account_number": "6204", + "account_type": "Expense Account" + }, + "account_number": "620", + "account_type": "Expense Account" + }, + "Werkgeversbijdragen voor sociale verzekeringen": { + "account_number": "621", + "account_type": "Expense Account" + }, + "Werkgeverspremies voor buitenwettelijke verzekeringen": { + "account_number": "622", + "account_type": "Expense Account" + }, + "Andere personeelskosten": { + "account_number": "623", + "account_type": "Expense Account" + }, + "Ouderdoms- en overlevingspensioenen": { + "Bestuurders of zaakvoerders": { + "account_number": "6240", + "account_type": "Expense Account" + }, + "Personeel": { + "account_number": "6241", + "account_type": "Expense Account" + }, + "account_number": "624", + "account_type": "Expense Account" + }, + "Afschrijvingen en waardeverminderingen op vaste activa toevoeging": { + "Afschrijvingen op oprichtingskosten": { + "account_number": "6300", + "account_type": "Depreciation" + }, + "Afschrijvingen op immateriële vaste activa": { + "account_number": "6301", + "account_type": "Depreciation" + }, + "Afschrijvingen op materiële vaste activa": { + "account_number": "6302", + "account_type": "Depreciation" + }, + "Waardeverminderingen op immateriële vaste activa": { + "account_number": "6308", + "account_type": "Depreciation" + }, + "Waardeverminderingen op materiële vaste activa": { + "account_number": "6309", + "account_type": "Depreciation" + }, + "account_number": "630", + "account_type": "Depreciation" + }, + "Waardeverminderingen op voorraden": { + "Toevoeging": { + "account_number": "6310", + "account_type": "Depreciation" + }, + "Terugneming (-)": { + "account_number": "6311", + "account_type": "Depreciation" + }, + "account_number": "631", + "account_type": "Depreciation" + }, + "Waardeverminderingen op bestellingen in uitvoering": { + "Toevoeging": { + "account_number": "6320", + "account_type": "Depreciation" + }, + "Terugneming (-)": { + "account_number": "6321", + "account_type": "Depreciation" + }, + "account_number": "632", + "account_type": "Depreciation" + }, + "Waardeverminderingen op handelsvorderingen op meer dan één jaar": { + "Toevoeging": { + "account_number": "6330", + "account_type": "Depreciation" + }, + "Terugneming (-)": { + "account_number": "6331", + "account_type": "Depreciation" + }, + "account_number": "633", + "account_type": "Depreciation" + }, + "Waardeverminderingen op handelsvorderingen op ten hoogste één jaar": { + "Toevoeging": { + "account_number": "6340", + "account_type": "Depreciation" + }, + "Terugneming (-)": { + "account_number": "6341", + "account_type": "Depreciation" + }, + "account_number": "634", + "account_type": "Depreciation" + }, + "Voorzieningen voor pensioenen en soortgelijke verplichtingen": { + "Toevoeging": { + "account_number": "6350", + "account_type": "Depreciation" + }, + "Besteding en terugneming (-)": { + "account_number": "6351", + "account_type": "Depreciation" + }, + "account_number": "635", + "account_type": "Depreciation" + }, + "Voorzieningen voor grote herstellingswerken en grote onderhoudswerken": { + "Toevoeging": { + "account_number": "6360", + "account_type": "Depreciation" + }, + "Besteding en terugneming (-)": { + "account_number": "6361", + "account_type": "Depreciation" + }, + "account_number": "636", + "account_type": "Depreciation" + }, + "Voorzieningen voor milieuverplichtingen": { + "Toevoeging": { + "account_number": "6370", + "account_type": "Depreciation" + }, + "Besteding en terugneming (-)": { + "account_number": "6371", + "account_type": "Depreciation" + }, + "account_number": "637", + "account_type": "Depreciation" + }, + "Voorzieningen voor terug te betalen subsidies en legaten en voor schenkingen met terugnemingsrecht": { + "Toevoeging": { + "account_number": "6380", + "account_type": "Expense Account" + }, + "Besteding en terugneming (-)": { + "account_number": "6381", + "account_type": "Expense Account" + }, + "account_number": "638", + "account_type": "Expense Account" + }, + "Voorzieningen voor andere risico’s en kosten": { + "Toevoeging": { + "account_number": "6390", + "account_type": "Expense Account" + }, + "Besteding en terugneming (-)": { + "account_number": "6391", + "account_type": "Expense Account" + }, + "account_number": "639", + "account_type": "Expense Account" + }, + "Bedrijfsbelastingen": { + "account_number": "640", + "account_type": "Expense Account" + }, + "Minderwaarden op de courante realisatie van materiële vaste activa": { + "account_number": "641", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van handelsvorderingen": { + "account_number": "642", + "account_type": "Expense Account" + }, + "Schenkingen": { + "account_number": "643", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde bedrijfskosten (-)": { + "account_number": "649", + "account_type": "Expense Account" + }, + "Kosten van schulden": { + "Rente, commissies en kosten verbonden aan schulden": { + "account_number": "6500", + "account_type": "Expense Account" + }, + "Afschrijving van kosten bij uitgifte van leningen en van disagio": { + "account_number": "6501", + "account_type": "Expense Account" + }, + "Geactiveerde intercalaire interesten (-)": { + "account_number": "6502", + "account_type": "Expense Account" + }, + "account_number": "650", + "account_type": "Expense Account" + }, + "Waardeverminderingen op vlottende activa": { + "Toevoeging": { + "account_number": "6510", + "account_type": "Expense Account" + }, + "Terugneming (-)": { + "account_number": "6511", + "account_type": "Expense Account" + }, + "account_number": "651", + "account_type": "Expense Account" + }, + "Minderwaarden op verwezenlijking van vlottende activa": { + "account_number": "652", + "account_type": "Expense Account" + }, + "Discontokosten op vorderingen": { + "account_number": "653", + "account_type": "Expense Account" + }, + "Wisselresultaten": { + "account_number": "654", + "account_type": "Expense Account" + }, + "Resultaten uit de omrekening van vreemde valuta": { + "account_number": "655", + "account_type": "Expense Account" + }, + "Voorzieningen van financiële aard": { + "Toevoeging": { + "account_number": "6560", + "account_type": "Expense Account" + }, + "Besteding en terugneming (-)": { + "account_number": "6561", + "account_type": "Expense Account" + }, + "account_number": "656", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde financiële kosten (-)": { + "account_number": "659", + "account_type": "Expense Account" + }, + "Niet-recurrente afschrijvingen en waardeverminderingen (toevoeging)": { + "op oprichtingskosten": { + "account_number": "6600", + "account_type": "Expense Account" + }, + "op immateriële vaste activa": { + "account_number": "6601", + "account_type": "Expense Account" + }, + "op materiële vaste activa": { + "account_number": "6602", + "account_type": "Expense Account" + }, + "account_number": "660", + "account_type": "Expense Account" + }, + "Waardeverminderingen op vaste financiële activa (toevoeging)": { + "account_number": "661", + "account_type": "Expense Account" + }, + "Voorzieningen voor niet-recurrente risico's en kosten": { + "Voorzieningen voor niet-recurrente bedrijfsrisico’s en kosten": { + "Toevoeging": { + "account_number": "66200", + "account_type": "Expense Account" + }, + "Bestedingen (-)": { + "account_number": "66201", + "account_type": "Expense Account" + }, + "account_number": "6620", + "account_type": "Expense Account" + }, + "Voorzieningen voor niet-recurrente financiële risico’s en kosten": { + "Toevoeging": { + "account_number": "66210", + "account_type": "Expense Account" + }, + "Besteding (-)": { + "account_number": "66211", + "account_type": "Expense Account" + }, + "account_number": "6621", + "account_type": "Expense Account" + }, + "account_number": "662", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van vaste activa": { + "Minderwaarden op de realisatie van immateriële en materiële vaste activa": { + "account_number": "6630", + "account_type": "Expense Account" + }, + "Minderwaarden op de realisatie van financiële vaste activa": { + "account_number": "6631", + "account_type": "Expense Account" + }, + "account_number": "663", + "account_type": "Expense Account" + }, + "Andere niet-recurrente financiële kosten": { + "account_number": "668", + "account_type": "Expense Account" + }, + "Belgische belastingen op het resultaat van het boekjaar": { + "Verschuldigde of gestorte belastingen en voorheffingen": { + "account_number": "6700", + "account_type": "Expense Account" + }, + "Geactiveerde overschotten van betaalde belastingen en voorheffingen (–)": { + "account_number": "6701", + "account_type": "Expense Account" + }, + "Geraamde belastingen": { + "account_number": "6702", + "account_type": "Expense Account" + }, + "account_number": "670", + "account_type": "Expense Account" + }, + "Buitenlandse belastingen op het resultaat van vorige boekjaren": { + "account_number": "673", + "account_type": "Expense Account" + }, + "Overboeking naar de uitgestelde belastingen": { + "account_number": "680", + "account_type": "Expense Account" + }, + "Overboeking naar de belastingvrije reserve": { + "account_number": "689", + "account_type": "Expense Account" + }, + "Overgedragen negatief resultaat van het vorig boekjaar": { + "account_number": "690", + "account_type": "Expense Account" + }, + "Overboeking naar de bestemde fondsen en andere reserves": { + "account_number": "691", + "account_type": "Expense Account" + }, + "Over te dragen positief resultaat": { + "account_number": "692", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde niet-recurrente bedrijfskosten (-)": { + "account_number": "6690", + "account_type": "Expense Account" + }, + "Als herstructureringskosten geactiveerde niet-recurrente financiële kosten (-)": { + "account_number": "6691", + "account_type": "Expense Account" + }, + "Verschuldigde of gestorte belastingsupplementen": { + "account_number": "6710", + "account_type": "Expense Account" + }, + "Geraamde belastingsupplementen": { + "account_number": "6711", + "account_type": "Expense Account" + }, + "Gevormde fiscale voorzieningen": { + "account_number": "6712", + "account_type": "Expense Account" + } + }, + "KLASSE 7 : OPBRENGSTEN": { + "root_type": "Income", + "Lidgeld, schenkingen, legaten en subsidies": { + "Lidgelden": { + "account_number": "730", + "account_type": "Income Account" + }, + "Schenkingen": { + "account_number": "731", + "account_type": "Income Account" + }, + "Legaten": { + "account_number": "732", + "account_type": "Income Account" + }, + "Subsidies": { + "account_number": "733", + "account_type": "Income Account" + }, + "account_number": "73", + "account_type": "Income Account" + }, + "Toegekende kortingen, ristorno's en rabatten (-)": { + "account_number": "708", + "account_type": "Income Account" + }, + "In de voorraad goederen in bewerking": { + "account_number": "712", + "account_type": "Income Account" + }, + "In de voorraad gereed product": { + "account_number": "713", + "account_type": "Income Account" + }, + "In de voorraad onroerende goederen bestemd voor verkoop": { + "account_number": "715", + "account_type": "Income Account" + }, + "In de bestellingen in uitvoering": { + "Aanschaffingswaarde": { + "account_number": "7170", + "account_type": "Income Account" + }, + "Toegerekende winst": { + "account_number": "7171", + "account_type": "Income Account" + }, + "account_number": "717", + "account_type": "Income Account" + }, + "Meerwaarden op de courante realisatie van materiële vaste activa": { + "account_number": "741", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van handelsvorderingen": { + "account_number": "742", + "account_type": "Income Account" + }, + "Opbrengsten uit financiële vaste activa": { + "account_number": "750", + "account_type": "Income Account" + }, + "Opbrengsten uit vlottende activa": { + "account_number": "751", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van vlottende activa": { + "account_number": "752", + "account_type": "Income Account" + }, + "Wisselresultaten": { + "account_number": "754", + "account_type": "Income Account" + }, + "Resultaten uit de omrekening van vreemde valuta": { + "account_number": "755", + "account_type": "Income Account" + }, + "Terugneming van afschrijvingen en waardeverminderingen": { + "op immateriële vaste activa": { + "account_number": "7600", + "account_type": "Income Account" + }, + "op materiële vaste activa": { + "account_number": "7601", + "account_type": "Income Account" + }, + "account_number": "760", + "account_type": "Income Account" + }, + "Terugneming van waardeverminderingen op financiële vaste activa": { + "account_number": "761", + "account_type": "Income Account" + }, + "Terugneming van voorzieningen voor niet-recurrente risico's en kosten": { + "Terugneming van voorzieningen voor niet-recurrente bedrijfsrisico’s en kosten": { + "account_number": "7620", + "account_type": "Income Account" + }, + "Terugneming van voorzieningen voor niet-recurrente financiële risico’s en kosten": { + "account_number": "7621", + "account_type": "Income Account" + }, + "account_number": "762", + "account_type": "Income Account" + }, + "Meerwaarden op de realisatie van vaste activa": { + "Meerwaarde op de realisatie van immateriële en materiële vaste activa": { + "account_number": "7630", + "account_type": "Income Account" + }, + "Meerwaarde op de realisatie van financiële vaste activa": { + "account_number": "7631", + "account_type": "Income Account" + }, + "account_number": "763", + "account_type": "Income Account" + }, + "Andere niet-recurrente financiële opbrengsten": { + "account_number": "769", + "account_type": "Income Account" + }, + "Onttrekking aan de uitgestelde belastingen": { + "account_number": "780", + "account_type": "Income Account" + }, + "Onttrekking aan de belastingvrije reserves": { + "account_number": "789", + "account_type": "Income Account" + }, + "Overgedragen positief resultaat van het vorige boekjaar": { + "account_number": "790", + "account_type": "Income Account" + }, + "Andere reserves": { + "account_number": "791", + "account_type": "Income Account" + }, + "Over te dragen negatief resultaat": { + "account_number": "792", + "account_type": "Income Account" + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_associations_fondations.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_associations_fondations.json new file mode 100644 index 000000000000..7165511018d3 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_associations_fondations.json @@ -0,0 +1,1256 @@ +{ + "country_code": "be", + "name": "Belgique - Plan comptable minimum normalisé (PCMN) des associations et fondations", + "tree": { + "CLASSE 1 : FONDS ASSOCIATIFS ET DE LA FONDATION": { + "root_type": "Equity", + "Plus-values de réévaluation sur immobilisations incorporelles": { + "account_number": "120", + "account_type": "Equity" + }, + "Plus-values de réévaluation sur immobilisations corporelles": { + "account_number": "121", + "account_type": "Equity" + }, + "Plus-values de réévaluation sur immobilisations financières": { + "account_number": "122", + "account_type": "Equity" + }, + "Reprises de réductions de valeurs sur placements de trésorerie": { + "account_number": "124", + "account_type": "Equity" + }, + "Fonds affectés pour investissements": { + "account_number": "130", + "account_type": "Equity" + }, + "Fonds affectés pour passif social": { + "account_number": "131", + "account_type": "Equity" + }, + "Réserves immunisés": { + "account_number": "132", + "account_type": "Equity" + }, + "Autres fonds affectés et autres réserves": { + "account_number": "139", + "account_type": "Equity" + } + }, + "CLASSE 1 : PROVISIONS ET DETTES À PLUS D'UN AN": { + "root_type": "Liability", + "Provisions pour pensions et obligations similaires": { + "account_number": "160" + }, + "Provisions pour charges fiscales": { + "account_number": "161" + }, + "Provisions pour grosses réparations et gros entretiens": { + "account_number": "162" + }, + "Provisions pour obligations environnementales": { + "account_number": "163" + }, + "Provisions pour remboursement de subsides, legs et dons avec droit de reprise": { + "account_number": "167" + }, + "Impôts différés": { + "account_number": "168" + }, + "Emprunts subordonnés": { + "account_number": "170" + }, + "Emprunts obligataires non subordonnés": { + "account_number": "171" + }, + "Dettes de location-financement et dettes assimilées": { + "account_number": "172" + }, + "Établissements de crédit": { + "Dettes en comptes": { + "account_number": "1730" + }, + "Promesses": { + "account_number": "1731" + }, + "Crédits d'acceptation": { + "account_number": "1732" + }, + "account_number": "173" + }, + "Autres emprunts": { + "account_number": "174" + }, + "Dettes commerciales": { + "Fournisseurs": { + "account_number": "1750" + }, + "Effets à payer": { + "account_number": "1751" + }, + "account_number": "175" + }, + "Acomptes sur commandes": { + "account_number": "176" + }, + "Cautionnements en numéraire": { + "account_number": "178" + }, + "Autres dettes": { + "Productives d’intérêts": { + "account_number": "1790" + }, + "Non productives dintérêts ou assorties d’un intérêt anormalement faible": { + "account_number": "1791" + }, + "account_number": "179" + } + }, + "CLASSE 2 : FRAIS D'ÉTABLISSEMENT, ACTIFS IMMOBILISÉS ET CRÉANCES À PLUS D'UN AN": { + "root_type": "Asset", + "Frais de constitution": { + "account_number": "200", + "account_type": "Fixed Asset" + }, + "Frais d'émission d'emprunt": { + "account_number": "201", + "account_type": "Fixed Asset" + }, + "Autres frais d'établissement": { + "account_number": "202", + "account_type": "Fixed Asset" + }, + "Frais de restructuration": { + "account_number": "204", + "account_type": "Fixed Asset" + }, + "Frais de recherche et de développement": { + "account_number": "210", + "account_type": "Fixed Asset" + }, + "Concessions, brevets, licences, savoir-faire, marques et droits similaires": { + "account_number": "211", + "account_type": "Fixed Asset" + }, + "Goodwill": { + "account_number": "212", + "account_type": "Fixed Asset" + }, + "Acomptes versés": { + "account_number": "213", + "account_type": "Fixed Asset" + }, + "Terrains": { + "account_number": "220", + "account_type": "Fixed Asset" + }, + "Constructions": { + "account_number": "221", + "account_type": "Fixed Asset" + }, + "Terrains bâtis": { + "account_number": "222", + "account_type": "Fixed Asset" + }, + "Autres droits réels sur des immeubles": { + "account_number": "223", + "account_type": "Fixed Asset" + }, + "Terrains et construction": { + "account_number": "250", + "account_type": "Fixed Asset" + }, + "Installations, machines et outillage": { + "account_number": "251", + "account_type": "Fixed Asset" + }, + "Mobilier et matériel roulant": { + "account_number": "252", + "account_type": "Fixed Asset" + }, + "Participations dans des sociétés liées": { + "Valeur d'acquisition": { + "account_number": "2800", + "account_type": "Fixed Asset" + }, + "Montants non appelés (-)": { + "account_number": "2801", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2808", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2809", + "account_type": "Fixed Asset" + }, + "account_number": "280", + "account_type": "Fixed Asset" + }, + "Créances sur des entités liées": { + "Créances en compte": { + "account_number": "2810", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2811", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2812", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2817", + "account_type": "Fixed Asset" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2819", + "account_type": "Fixed Asset" + }, + "account_number": "281", + "account_type": "Fixed Asset" + }, + "Participations dans des sociétés avec lesquelles il existe un lien de participation": { + "Valeur d'acquisition": { + "account_number": "2820", + "account_type": "Fixed Asset" + }, + "Montants non appelés (-)": { + "account_number": "2821", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2828", + "account_type": "Fixed Asset" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2829", + "account_type": "Fixed Asset" + }, + "account_number": "282", + "account_type": "Fixed Asset" + }, + "Créances sur des sociétés avec lesquelles il existe un lien de participation": { + "Créances en compte": { + "account_number": "2830", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2831", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2832", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2837", + "account_type": "Fixed Asset" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2839", + "account_type": "Fixed Asset" + }, + "account_number": "283", + "account_type": "Fixed Asset" + }, + "Autres actions et parts": { + "Valeur d'acquisition": { + "account_number": "2840", + "account_type": "Fixed Asset" + }, + "Montants non appelés (-)": { + "account_number": "2841", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2848", + "account_type": "Fixed Asset" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2849", + "account_type": "Fixed Asset" + }, + "account_number": "284", + "account_type": "Fixed Asset" + }, + "Autres créances (285)": { + "Créances en compte": { + "account_number": "2850", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2851", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2852", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2857", + "account_type": "Fixed Asset" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2859", + "account_type": "Fixed Asset" + }, + "account_number": "285", + "account_type": "Fixed Asset" + }, + "Cautionnements versés en numéraire": { + "account_number": "288", + "account_type": "Fixed Asset" + }, + "Créances commerciales": { + "Clients": { + "account_number": "2900", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "2901", + "account_type": "Receivable" + }, + "Acomptes versés": { + "account_number": "2906", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "2907", + "account_type": "Receivable" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2909", + "account_type": "Receivable" + }, + "account_number": "290", + "account_type": "Receivable" + }, + "Autres créances (291)": { + "Créances en compte": { + "account_number": "2910", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "2911", + "account_type": "Receivable" + }, + "Subsides à recevoir": { + "account_number": "2912", + "account_type": "Receivable" + }, + "Créances non productives d’intérêts ou assorties d’un intérêt anormalement faible": { + "account_number": "2915", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "2916", + "account_type": "Receivable" + }, + "Réductions de valeurs actées (-)": { + "account_number": "2919", + "account_type": "Receivable" + }, + "account_number": "291", + "account_type": "Receivable" + } + }, + "CLASSE 3 : STOCKS ET COMMANDES EN COURS D'EXÉCUTION": { + "root_type": "Asset", + "Matières premières": { + "Valeur d'acquisition": { + "account_number": "300", + "account_type": "Stock" + }, + "Réductions de valeur actées (-)": { + "account_number": "309", + "account_type": "Stock" + }, + "account_number": "30", + "account_type": "Stock" + }, + "Valeur d'acquisition (310)": { + "account_number": "310", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (319)": { + "account_number": "319", + "account_type": "Stock" + }, + "Valeur d'acquisition (320)": { + "account_number": "320", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (329)": { + "account_number": "329", + "account_type": "Stock" + }, + "Valeur d'acquisition (330)": { + "account_number": "330", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (339)": { + "account_number": "339", + "account_type": "Stock" + }, + "Valeur d'acquisition (340)": { + "account_number": "340", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (349)": { + "account_number": "349", + "account_type": "Stock" + }, + "Valeur d'acquisition (350)": { + "account_number": "350", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (359)": { + "account_number": "359", + "account_type": "Stock" + }, + "Acomptes versés": { + "account_number": "360", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (369)": { + "account_number": "369", + "account_type": "Stock" + }, + "Valeur d'acquisition (370)": { + "account_number": "370", + "account_type": "Stock" + }, + "Bénéfice pris en compte": { + "account_number": "371", + "account_type": "Stock" + }, + "Réductions de valeur actées (-) (379)": { + "account_number": "379", + "account_type": "Stock" + } + }, + "CLASSE 4 : CRÉANCES À UN AN AU PLUS": { + "root_type": "Asset", + "Clients": { + "account_number": "400", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "401", + "account_type": "Receivable" + }, + "Produits à recevoir (404)": { + "account_number": "404", + "account_type": "Receivable" + }, + "Acomptes versés": { + "account_number": "406", + "account_type": "Receivable" + }, + "Créances douteuses (407)": { + "account_number": "407", + "account_type": "Receivable" + }, + "Réductions de valeurs actées (-) (409)": { + "account_number": "409", + "account_type": "Receivable" + }, + "Tva à récupérer": { + "account_number": "411", + "account_type": "Tax" + }, + "Impôts et précomptes à récupérer": { + "à 4127 Autres impôts et taxes belges": { + "account_number": "4125", + "account_type": "Receivable" + }, + "Impôts et taxes étrangers": { + "account_number": "4128", + "account_type": "Receivable" + }, + "account_number": "412", + "account_type": "Receivable" + }, + "Subsides à recevoir": { + "account_number": "413", + "account_type": "Receivable" + }, + "Produits à recevoir (414)": { + "account_number": "414", + "account_type": "Receivable" + }, + "Créances non productives d’intérêts ou assorties d’un intérêt anormalement faible": { + "account_number": "415", + "account_type": "Receivable" + }, + "Créances diverses": { + "account_number": "416", + "account_type": "Receivable" + }, + "Créances douteuses (417)": { + "account_number": "417", + "account_type": "Receivable" + }, + "Cautionnements versés en numéraire": { + "account_number": "418", + "account_type": "Receivable" + }, + "Réductions de valeurs actées (-) (419)": { + "account_number": "419", + "account_type": "Receivable" + } + }, + "CLASSE 4 : DETTES À UN AN AU PLUS": { + "root_type": "Liability", + "Établissements de crédit – Emprunts en compte à terme fixe": { + "account_number": "430" + }, + "Établissements de crédit – Promesses": { + "account_number": "431" + }, + "Établissements de crédit – Crédits d'acceptation": { + "account_number": "432" + }, + "Établissements de crédit – Dettes en compte courant": { + "account_number": "433" + }, + "Autres emprunts": { + "account_number": "439" + }, + "Fournisseurs": { + "account_number": "440", + "account_type": "Payable" + }, + "Effets à payer": { + "account_number": "441", + "account_type": "Payable" + }, + "Factures à recevoir": { + "account_number": "444", + "account_type": "Payable" + }, + "Dettes fiscales estimées": { + "à 4507 Autres impôts et taxes belges": { + "account_number": "4505", + "account_type": "Payable" + }, + "Impôts et taxes étrangers": { + "account_number": "4508", + "account_type": "Payable" + }, + "account_number": "450", + "account_type": "Payable" + }, + "Tva à payer": { + "account_number": "451", + "account_type": "Tax" + }, + "Impôts et taxes à payer": { + "à 4527 Autres impôts et taxes belges": { + "account_number": "4525", + "account_type": "Payable" + }, + "Impôts et taxes étrangers": { + "account_number": "4528", + "account_type": "Payable" + }, + "account_number": "452", + "account_type": "Payable" + }, + "Précomptes retenus": { + "account_number": "453", + "account_type": "Payable" + }, + "Office national de la Sécurité sociale": { + "account_number": "454", + "account_type": "Payable" + }, + "Rémunérations": { + "account_number": "455", + "account_type": "Payable" + }, + "Pécules de vacances": { + "account_number": "456", + "account_type": "Payable" + }, + "Autres dettes sociales": { + "account_number": "459", + "account_type": "Payable" + }, + "Obligations et coupons échus": { + "account_number": "480" + }, + "Subsides à rembourser": { + "account_number": "483" + }, + "Cautionnements reçus en numéraire": { + "account_number": "488" + }, + "Autres dettes diverses": { + "Productives d’intérêts": { + "account_number": "4890" + }, + "Non productives d’intérêts ou assorties d’un intérêt anormalement faible": { + "account_number": "4891" + }, + "account_number": "489" + }, + "Charges à reporter": { + "account_number": "490" + }, + "Produits acquis": { + "account_number": "491" + }, + "Charges à imputer": { + "account_number": "492" + }, + "Produits à reporter": { + "account_number": "493" + }, + "Comptes d'attente": { + "account_number": "499" + } + }, + "CLASSE 5 : PLACEMENTS DE TRÉSORERIE ET VALEURS DISPONIBLES": { + "root_type": "Asset", + "Établissements de crédit": { + "Banque": { + "account_number": "5500", + "account_type": "Bank" + }, + "account_number": "55", + "account_type": "Bank" + }, + "Valeur d'acquisition (500)": { + "account_number": "500" + }, + "Réductions de valeurs actées (-) (509)": { + "account_number": "509" + }, + "Valeur d'acquisition (510)": { + "account_number": "510" + }, + "Montants non appelés (-)": { + "account_number": "511" + }, + "Réductions de valeur actées (-) (519)": { + "account_number": "519" + }, + "Valeur d'acquisition (520)": { + "account_number": "520" + }, + "Réductions de valeurs actées (-) (529)": { + "account_number": "529" + }, + "De plus d'un an": { + "account_number": "530" + }, + "De plus d'un mois et à un an au plus": { + "account_number": "531" + }, + "D'un mois au plus": { + "account_number": "532" + }, + "Réductions de valeur actées (-) (539)": { + "account_number": "539" + }, + "à 577 Caisses-espèces": { + "account_number": "570", + "account_type": "Cash" + }, + "Caisses-timbres": { + "account_number": "578", + "account_type": "Cash" + } + }, + "CLASSE 6 : CHARGES": { + "root_type": "Expense", + "Achats de matières premières": { + "account_number": "600", + "account_type": "Expense Account" + }, + "Achats de fournitures": { + "account_number": "601", + "account_type": "Expense Account" + }, + "Achats de services, travaux et études": { + "account_number": "602", + "account_type": "Expense Account" + }, + "Sous-traitances générales": { + "account_number": "603", + "account_type": "Expense Account" + }, + "Achats de marchandises": { + "account_number": "604", + "account_type": "Expense Account" + }, + "Achats d'immeubles destinés à la vente": { + "account_number": "605", + "account_type": "Expense Account" + }, + "Remises, ristournes et rabais obtenus (-)": { + "account_number": "608", + "account_type": "Expense Account" + }, + "Variation des stocks": { + "de matières premières": { + "account_number": "6090", + "account_type": "Expense Account" + }, + "de fournitures": { + "account_number": "6091", + "account_type": "Expense Account" + }, + "de marchandises": { + "account_number": "6094", + "account_type": "Expense Account" + }, + "d'immeubles destinés à la vente": { + "account_number": "6095", + "account_type": "Expense Account" + }, + "account_number": "609", + "account_type": "Expense Account" + }, + "Personnel intérimaire et personnes mises à la disposition de l’association ou de la fondation": { + "account_number": "617", + "account_type": "Expense Account" + }, + "Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs qui ne sont pas attribuées en vertu d'un contrat de travail": { + "account_number": "618", + "account_type": "Expense Account" + }, + "Rémunérations et avantages sociaux directs": { + "Administrateurs ou gérants": { + "account_number": "6200", + "account_type": "Expense Account" + }, + "Personnel de direction": { + "account_number": "6201", + "account_type": "Expense Account" + }, + "Employés": { + "account_number": "6202", + "account_type": "Expense Account" + }, + "Ouvriers": { + "account_number": "6203", + "account_type": "Expense Account" + }, + "Autres membres du personnel": { + "account_number": "6204", + "account_type": "Expense Account" + }, + "account_number": "620", + "account_type": "Expense Account" + }, + "Cotisations patronales pour assurances sociales": { + "account_number": "621", + "account_type": "Expense Account" + }, + "Primes patronales pour assurances extra-légales": { + "account_number": "622", + "account_type": "Expense Account" + }, + "Autres frais du personnel": { + "account_number": "623", + "account_type": "Expense Account" + }, + "Pensions de retraite et de survie": { + "Administrateurs ou gérants": { + "account_number": "6240", + "account_type": "Expense Account" + }, + "Personnel": { + "account_number": "6241", + "account_type": "Expense Account" + }, + "account_number": "624", + "account_type": "Expense Account" + }, + "Dotations aux amortissements et aux réductions de valeur sur immobilisations": { + "Dotations aux amortissements sur frais d'établissement": { + "account_number": "6300", + "account_type": "Depreciation" + }, + "Dotation aux amortissements sur immobilisations incorporelles": { + "account_number": "6301", + "account_type": "Depreciation" + }, + "Dotation aux amortissements sur immobilisations corporelles": { + "account_number": "6302", + "account_type": "Depreciation" + }, + "Dotation aux réductions de valeurs sur immobilisations incorporelles": { + "account_number": "6308", + "account_type": "Depreciation" + }, + "Dotation aux réductions de valeurs sur immobilisations corporelles": { + "account_number": "6309", + "account_type": "Depreciation" + }, + "account_number": "630", + "account_type": "Depreciation" + }, + "Réductions de valeur sur stocks": { + "Dotations": { + "account_number": "6310", + "account_type": "Depreciation" + }, + "Reprises (-)": { + "account_number": "6311", + "account_type": "Depreciation" + }, + "account_number": "631", + "account_type": "Depreciation" + }, + "Réductions de valeur sur commandes en cours d'exécution": { + "Dotations": { + "account_number": "6320", + "account_type": "Depreciation" + }, + "Reprises (-)": { + "account_number": "6321", + "account_type": "Depreciation" + }, + "account_number": "632", + "account_type": "Depreciation" + }, + "Réductions de valeur sur créances commerciales à plus d'un an": { + "Dotations": { + "account_number": "6330", + "account_type": "Depreciation" + }, + "Reprises (-)": { + "account_number": "6331", + "account_type": "Depreciation" + }, + "account_number": "633", + "account_type": "Depreciation" + }, + "Réductions de valeur sur créances à un an au plus": { + "Dotations": { + "account_number": "6340", + "account_type": "Depreciation" + }, + "Reprises (-)": { + "account_number": "6341", + "account_type": "Depreciation" + }, + "account_number": "634", + "account_type": "Depreciation" + }, + "Provisions pour pensions et obligations similaires": { + "Dotations": { + "account_number": "6350", + "account_type": "Depreciation" + }, + "Utilisations et reprises (-)": { + "account_number": "6351", + "account_type": "Depreciation" + }, + "account_number": "635", + "account_type": "Depreciation" + }, + "Provisions pour grosses réparations et gros entretiens": { + "Dotations": { + "account_number": "6360", + "account_type": "Depreciation" + }, + "Utilisations et reprises (-)": { + "account_number": "6361", + "account_type": "Depreciation" + }, + "account_number": "636", + "account_type": "Depreciation" + }, + "Provisions pour obligations environnementales": { + "Dotations": { + "account_number": "6370", + "account_type": "Depreciation" + }, + "Utilisations et reprises (-)": { + "account_number": "6371", + "account_type": "Depreciation" + }, + "account_number": "637", + "account_type": "Depreciation" + }, + "Provisions pour subsides et legs à rembourser et pour dons avec droit de reprise": { + "Dotations": { + "account_number": "6380", + "account_type": "Expense Account" + }, + "Utilisations et reprises (-)": { + "account_number": "6381", + "account_type": "Expense Account" + }, + "account_number": "638", + "account_type": "Expense Account" + }, + "Provisions pour autres risques et charges": { + "Dotations": { + "account_number": "6390", + "account_type": "Expense Account" + }, + "Utilisations et reprises (-)": { + "account_number": "6391", + "account_type": "Expense Account" + }, + "account_number": "639", + "account_type": "Expense Account" + }, + "Charges fiscales": { + "account_number": "640", + "account_type": "Expense Account" + }, + "Moins-values sur réalisations courantes d'immobilisations corporelles": { + "account_number": "641", + "account_type": "Expense Account" + }, + "Moins-values sur réalisations de créances commerciales": { + "account_number": "642", + "account_type": "Expense Account" + }, + "Dons": { + "account_number": "643", + "account_type": "Expense Account" + }, + "Charges d'exploitation portées à l'actif au titre de frais de restructuration (–)": { + "account_number": "649", + "account_type": "Expense Account" + }, + "Charges des dettes": { + "Intérêts, commissions et frais afférents aux dettes": { + "account_number": "6500", + "account_type": "Expense Account" + }, + "Amortissements frais d'émission d'emprunts et des primes de remboursement": { + "account_number": "6501", + "account_type": "Expense Account" + }, + "Intérêts intercalaires portés à l'actif (-)": { + "account_number": "6502", + "account_type": "Expense Account" + }, + "account_number": "650", + "account_type": "Expense Account" + }, + "Réductions de valeur sur actifs circulants": { + "Dotations": { + "account_number": "6510", + "account_type": "Expense Account" + }, + "Reprises (-)": { + "account_number": "6511", + "account_type": "Expense Account" + }, + "account_number": "651", + "account_type": "Expense Account" + }, + "Moins-values sur réalisation d'actifs circulants": { + "account_number": "652", + "account_type": "Expense Account" + }, + "Charges d'escompte de créances": { + "account_number": "653", + "account_type": "Expense Account" + }, + "Différences de change": { + "account_number": "654", + "account_type": "Expense Account" + }, + "Écarts de conversion des devises": { + "account_number": "655", + "account_type": "Expense Account" + }, + "Provisions à caractère financier": { + "Dotations": { + "account_number": "6560", + "account_type": "Expense Account" + }, + "Utilisations et reprises (-)": { + "account_number": "6561", + "account_type": "Expense Account" + }, + "account_number": "656", + "account_type": "Expense Account" + }, + "Charges financières portées à l'actif au titre de frais de restructuration (-)": { + "account_number": "659", + "account_type": "Expense Account" + }, + "Amortissements et réductions de valeur non récurrents (dotations)": { + "sur frais d'établissement": { + "account_number": "6600", + "account_type": "Expense Account" + }, + "sur immobilisations incorporelles": { + "account_number": "6601", + "account_type": "Expense Account" + }, + "sur immobilisations corporelles": { + "account_number": "6602", + "account_type": "Expense Account" + }, + "account_number": "660", + "account_type": "Expense Account" + }, + "Réduction de valeur sur immobilisations financières (dotation)": { + "account_number": "661", + "account_type": "Expense Account" + }, + "Provisions pour risques et charges non récurrents": { + "Provisions pour risques et charges d’exploitation non récurrents": { + "Dotations": { + "account_number": "66200", + "account_type": "Expense Account" + }, + "Utilisations (-)": { + "account_number": "66201", + "account_type": "Expense Account" + }, + "account_number": "6620", + "account_type": "Expense Account" + }, + "Provisions pour risques et charges financiers non récurrents": { + "Dotations": { + "account_number": "66210", + "account_type": "Expense Account" + }, + "Utilisation (-)": { + "account_number": "66211", + "account_type": "Expense Account" + }, + "account_number": "6621", + "account_type": "Expense Account" + }, + "account_number": "662", + "account_type": "Expense Account" + }, + "Moins-values sur réalisation d'actifs immobilisés": { + "Moins-values sur réalisation d'immobilisations incorporelles et corporelles": { + "account_number": "6630", + "account_type": "Expense Account" + }, + "Moins-values sur réalisations d'actifs immobilisés": { + "account_number": "6631", + "account_type": "Expense Account" + }, + "account_number": "663", + "account_type": "Expense Account" + }, + "Autres charges financières non récurrentes": { + "account_number": "668", + "account_type": "Expense Account" + }, + "Impôts belges sur le résultat de l’exercice": { + "Impôts et précomptes dus ou versés": { + "account_number": "6700", + "account_type": "Expense Account" + }, + "Excédent de versements d'impôts et de précomptes porté à l’actif (–)": { + "account_number": "6701", + "account_type": "Expense Account" + }, + "Charges fiscales estimées": { + "account_number": "6702", + "account_type": "Expense Account" + }, + "account_number": "670", + "account_type": "Expense Account" + }, + "Impôts belges sur le résultat d'exercices antérieurs": { + "account_number": "673", + "account_type": "Expense Account" + }, + "Transferts aux impôts différés": { + "account_number": "680", + "account_type": "Expense Account" + }, + "Transferts aux réserves immunisées": { + "account_number": "689", + "account_type": "Expense Account" + }, + "Résultat négatif de l'exercice antérieur reporté": { + "account_number": "690", + "account_type": "Expense Account" + }, + "Transfert aux fonds affectés et autres réserves": { + "account_number": "691", + "account_type": "Expense Account" + }, + "Résultat positif à reporter": { + "account_number": "692", + "account_type": "Expense Account" + }, + "Charges d’exploitation portées à l’actif au titre de frais de restructuration (-)": { + "account_number": "6690", + "account_type": "Expense Account" + }, + "Charges financières non récurrentes portées à l'actif au titre de frais de restructuration (-)": { + "account_number": "6691", + "account_type": "Expense Account" + }, + "Suppléments d'impôts dus ou versés": { + "account_number": "6710", + "account_type": "Expense Account" + }, + "Suppléments d'impôts estimés": { + "account_number": "6711", + "account_type": "Expense Account" + }, + "Provisions fiscales constituées": { + "account_number": "6712", + "account_type": "Expense Account" + } + }, + "CLASSE 7 : PRODUITS": { + "root_type": "Income", + "Cotisations, dons, legs et subsides": { + "Cotisations": { + "account_number": "730", + "account_type": "Income Account" + }, + "Dons": { + "account_number": "731", + "account_type": "Income Account" + }, + "Legs": { + "account_number": "732", + "account_type": "Income Account" + }, + "Subsides": { + "account_number": "733", + "account_type": "Income Account" + }, + "account_number": "73", + "account_type": "Income Account" + }, + "Remises, ristournes et rabais accordés (-)": { + "account_number": "708", + "account_type": "Income Account" + }, + "Des en-cours de fabrication": { + "account_number": "712", + "account_type": "Income Account" + }, + "Des produits finis": { + "account_number": "713", + "account_type": "Income Account" + }, + "Des immeubles construits destinés à la vente": { + "account_number": "715", + "account_type": "Income Account" + }, + "Des commandes en cours d'exécution": { + "Valeur d'acquisition": { + "account_number": "7170", + "account_type": "Income Account" + }, + "Bénéfice pris en compte": { + "account_number": "7171", + "account_type": "Income Account" + }, + "account_number": "717", + "account_type": "Income Account" + }, + "Plus-values sur réalisations courantes d'immobilisations corporelles": { + "account_number": "741", + "account_type": "Income Account" + }, + "Plus-values sur réalisation de créances commerciales": { + "account_number": "742", + "account_type": "Income Account" + }, + "Produits des immobilisations financières": { + "account_number": "750", + "account_type": "Income Account" + }, + "Produits des actifs circulants": { + "account_number": "751", + "account_type": "Income Account" + }, + "Plus-values sur la réalisation d'actifs circulants": { + "account_number": "752", + "account_type": "Income Account" + }, + "Différences de change": { + "account_number": "754", + "account_type": "Income Account" + }, + "Écarts de conversion des devises": { + "account_number": "755", + "account_type": "Income Account" + }, + "Reprise d'amortissements et réductions de valeur": { + "sur immobilisations incorporelles": { + "account_number": "7600", + "account_type": "Income Account" + }, + "sur immobilisations corporelles": { + "account_number": "7601", + "account_type": "Income Account" + }, + "account_number": "760", + "account_type": "Income Account" + }, + "Reprises de réductions de valeur sur immobilisations financières": { + "account_number": "761", + "account_type": "Income Account" + }, + "Reprises de provisions pour risques et charges non récurrents": { + "Reprises de provisions pour risques et charges d’exploitation non récurrents": { + "account_number": "7620", + "account_type": "Income Account" + }, + "Reprises de provisions pour risques et charges financiers non récurrents": { + "account_number": "7621", + "account_type": "Income Account" + }, + "account_number": "762", + "account_type": "Income Account" + }, + "Plus-values sur réalisation d'actifs immobilisés": { + "Plus-values sur réalisation d'immobilisations incorporelles et corporelles": { + "account_number": "7630", + "account_type": "Income Account" + }, + "Plus-values sur réalisations d'actifs immobilisés": { + "account_number": "7631", + "account_type": "Income Account" + }, + "account_number": "763", + "account_type": "Income Account" + }, + "Autres produits financiers non récurrents": { + "account_number": "769", + "account_type": "Income Account" + }, + "Prélèvement sur les impôts différés": { + "account_number": "780", + "account_type": "Income Account" + }, + "Prélèvement sur les réserves immunisées": { + "account_number": "789", + "account_type": "Income Account" + }, + "Résultat positif de l'exercice antérieur reporté": { + "account_number": "790", + "account_type": "Income Account" + }, + "Autres réserves": { + "account_number": "791", + "account_type": "Income Account" + }, + "Résultat négatif à reporter": { + "account_number": "792", + "account_type": "Income Account" + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_entreprises.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_entreprises.json new file mode 100644 index 000000000000..1ac76eae85ab --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/be_plan_comptable_minimum_normalise_entreprises.json @@ -0,0 +1,1579 @@ +{ + "country_code": "be", + "name": "Belgique - Plan comptable minimum normalisé (PCMN) des entreprises", + "tree": { + "CLASSE 1 : CAPITAUX PROPRES": { + "root_type": "Equity", + "Capital": { + "Capital souscrit": { + "account_number": "100", + "account_type": "Equity" + }, + "Capital non appelé (–)": { + "account_number": "101", + "account_type": "Equity" + }, + "account_number": "10", + "account_type": "Equity" + }, + "Apport hors capital": { + "Apport disponible hors capital": { + "Prime d'émission": { + "account_number": "1100", + "account_type": "Equity" + }, + "Autres": { + "account_number": "1109", + "account_type": "Equity" + }, + "account_number": "110", + "account_type": "Equity" + }, + "Apport indisponible hors capital": { + "Prime d'émission": { + "account_number": "1110", + "account_type": "Equity" + }, + "Autres": { + "account_number": "1119", + "account_type": "Equity" + }, + "account_number": "111", + "account_type": "Equity" + }, + "account_number": "11", + "account_type": "Equity" + }, + "Plus-values de réévaluation": { + "Plus-values de réévaluation sur immobilisations incorporelles": { + "account_number": "120", + "account_type": "Equity" + }, + "Plus-values de réévaluation sur immobilisations corporelles": { + "account_number": "121", + "account_type": "Equity" + }, + "Plus-values de réévaluation sur immobilisations financières": { + "account_number": "122", + "account_type": "Equity" + }, + "Plus-values de réévaluation sur stocks": { + "account_number": "123", + "account_type": "Equity" + }, + "Reprises de réductions de valeur sur placements de trésorerie": { + "account_number": "124", + "account_type": "Equity" + }, + "account_number": "12", + "account_type": "Equity" + }, + "Réserves": { + "Réserves légales": { + "account_number": "130", + "account_type": "Equity" + }, + "Autres réserves indisponibles": { + "Réserves statutairement indisponibles": { + "account_number": "1311", + "account_type": "Equity" + }, + "Réserve pour actions propres": { + "account_number": "1312", + "account_type": "Equity" + }, + "Soutien financier": { + "account_number": "1313", + "account_type": "Equity" + }, + "Autres": { + "account_number": "1319", + "account_type": "Equity" + }, + "account_number": "131", + "account_type": "Equity" + }, + "Réserves immunisées": { + "account_number": "132", + "account_type": "Equity" + }, + "Réserves disponibles": { + "account_number": "133", + "account_type": "Equity" + }, + "account_number": "13", + "account_type": "Equity" + }, + "Bénéfice reporté ou perte reportée (–)": { + "account_number": "14", + "account_type": "Equity" + }, + "Subsides en capital": { + "account_number": "15", + "account_type": "Equity" + } + }, + "CLASSE 1 : PROVISIONS ET DETTES À PLUS D'UN AN": { + "root_type": "Liability", + "Provisions et impôts différés": { + "Provisions pour pensions et obligations similaires": { + "account_number": "160" + }, + "Provisions pour charges fiscales": { + "account_number": "161" + }, + "Provisions pour grosses réparations et gros entretien": { + "account_number": "162" + }, + "Provisions pour obligations environnementales": { + "account_number": "163" + }, + "Impôts différés": { + "Impôts différés afférents à des subsides en capital": { + "account_number": "1680" + }, + "Impôts différés afférents à des plus-values réalisées sur immobilisations incorporelles": { + "account_number": "1681" + }, + "Impôts différés afférents à des plus-values réalisées sur immobilisations corporelles": { + "account_number": "1682" + }, + "Impôts différés afférents à des plus-values réalisées sur titres émis par le secteur public belge": { + "account_number": "1687" + }, + "Impôts différés étrangers": { + "account_number": "1688" + }, + "account_number": "168" + }, + "account_number": "16" + }, + "Dettes à plus d'un an": { + "Emprunts subordonnés": { + "Convertibles": { + "account_number": "1700" + }, + "Non convertibles": { + "account_number": "1701" + }, + "account_number": "170" + }, + "Emprunts obligataires non subordonnés": { + "Convertibles": { + "account_number": "1710" + }, + "Non convertibles": { + "account_number": "1711" + }, + "account_number": "171" + }, + "Dettes de location-financement et assimilées": { + "account_number": "172" + }, + "Établissements de crédit": { + "Dettes en compte": { + "account_number": "1730" + }, + "Promesses": { + "account_number": "1731" + }, + "Crédits d'acceptation": { + "account_number": "1732" + }, + "account_number": "173" + }, + "Autres emprunts": { + "account_number": "174" + }, + "Dettes commerciales": { + "Fournisseurs": { + "account_number": "1750" + }, + "Effets à payer": { + "account_number": "1751" + }, + "account_number": "175" + }, + "Acomptes sur commandes": { + "account_number": "176" + }, + "Cautionnements reçus en numéraire": { + "account_number": "178" + }, + "Dettes diverses": { + "account_number": "179" + }, + "account_number": "17" + }, + "Acompte aux associés sur le partage de l'actif net (-)": { + "account_number": "19" + } + }, + "CLASSE 2 : FRAIS D'ÉTABLISSEMENT, ACTIFS IMMOBILISÉS ET CRÉANCES À PLUS D'UN AN": { + "root_type": "Asset", + "Frais d'établissement": { + "Frais de constitution, d'augmentation de capital ou d'augmentation de l'apport": { + "account_number": "200", + "account_type": "Fixed Asset" + }, + "Frais d'émission d'emprunts": { + "account_number": "201", + "account_type": "Fixed Asset" + }, + "Autres frais d'établissement": { + "account_number": "202", + "account_type": "Fixed Asset" + }, + "Frais de restructuration": { + "account_number": "204", + "account_type": "Fixed Asset" + }, + "account_number": "20", + "account_type": "Fixed Asset" + }, + "Immobilisations incorporelles": { + "Frais de recherche et de développement": { + "account_number": "210", + "account_type": "Fixed Asset" + }, + "Concessions, brevets, licences, savoir-faire, marques et droits similaires": { + "account_number": "211", + "account_type": "Fixed Asset" + }, + "Goodwill": { + "account_number": "212", + "account_type": "Fixed Asset" + }, + "Acomptes versés": { + "account_number": "213", + "account_type": "Fixed Asset" + }, + "account_number": "21", + "account_type": "Fixed Asset" + }, + "Terrains et constructions": { + "Terrains": { + "account_number": "220", + "account_type": "Fixed Asset" + }, + "Constructions": { + "account_number": "221", + "account_type": "Fixed Asset" + }, + "Terrains bâtis": { + "account_number": "222", + "account_type": "Fixed Asset" + }, + "Autres droits réels sur des immeubles": { + "account_number": "223", + "account_type": "Fixed Asset" + }, + "account_number": "22", + "account_type": "Fixed Asset" + }, + "Installations, machines et outillage": { + "account_number": "23", + "account_type": "Fixed Asset" + }, + "Mobilier et matériel roulant": { + "account_number": "24", + "account_type": "Fixed Asset" + }, + "Immobilisations détenues en location-financement et droits similaires": { + "Terrains et constructions": { + "account_number": "250", + "account_type": "Fixed Asset" + }, + "Installations, machines et outillage": { + "account_number": "251", + "account_type": "Fixed Asset" + }, + "Mobilier et matériel roulant": { + "account_number": "252", + "account_type": "Fixed Asset" + }, + "account_number": "25", + "account_type": "Fixed Asset" + }, + "Autres immobilisations corporelles": { + "account_number": "26", + "account_type": "Fixed Asset" + }, + "Immobilisations corporelles en cours et acomptes versés": { + "account_number": "27", + "account_type": "Fixed Asset" + }, + "Immobilisations financières": { + "Participations dans des entreprises liées": { + "Valeur d'acquisition": { + "account_number": "2800", + "account_type": "Fixed Asset" + }, + "Montants non appelés (–)": { + "account_number": "2801", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2808", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2809", + "account_type": "Fixed Asset" + }, + "account_number": "280", + "account_type": "Fixed Asset" + }, + "Créances sur des entreprises liées": { + "Créances en compte": { + "account_number": "2810", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2811", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2812", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2817", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2819", + "account_type": "Fixed Asset" + }, + "account_number": "281", + "account_type": "Fixed Asset" + }, + "Participations dans des entreprises avec lesquelles il existe un lien de participation": { + "Valeur d'acquisition": { + "account_number": "2820", + "account_type": "Fixed Asset" + }, + "Montants non appelés (–)": { + "account_number": "2821", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2828", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2829", + "account_type": "Fixed Asset" + }, + "account_number": "282", + "account_type": "Fixed Asset" + }, + "Créances sur des entreprises avec lesquelles il existe un lien de participation": { + "Créances en compte": { + "account_number": "2830", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2831", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2832", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2837", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2839", + "account_type": "Fixed Asset" + }, + "account_number": "283", + "account_type": "Fixed Asset" + }, + "Autres actions et parts": { + "Valeur d'acquisition": { + "account_number": "2840", + "account_type": "Fixed Asset" + }, + "Montants non appelés (–)": { + "account_number": "2841", + "account_type": "Fixed Asset" + }, + "Plus-values actées": { + "account_number": "2848", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2849", + "account_type": "Fixed Asset" + }, + "account_number": "284", + "account_type": "Fixed Asset" + }, + "Autres créances": { + "Créances en compte": { + "account_number": "2850", + "account_type": "Fixed Asset" + }, + "Effets à recevoir": { + "account_number": "2851", + "account_type": "Fixed Asset" + }, + "Titres à revenu fixe": { + "account_number": "2852", + "account_type": "Fixed Asset" + }, + "Créances douteuses": { + "account_number": "2857", + "account_type": "Fixed Asset" + }, + "Réductions de valeur actées (-)": { + "account_number": "2859", + "account_type": "Fixed Asset" + }, + "account_number": "285", + "account_type": "Fixed Asset" + }, + "Cautionnements versés en numéraire": { + "account_number": "288", + "account_type": "Fixed Asset" + }, + "account_number": "28", + "account_type": "Fixed Asset" + }, + "Créances à plus d'un an": { + "Créances commerciales": { + "Clients": { + "account_number": "2900", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "2901", + "account_type": "Receivable" + }, + "Acomptes versés": { + "account_number": "2906", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "2907", + "account_type": "Receivable" + }, + "Réductions de valeur actées (-)": { + "account_number": "2909", + "account_type": "Receivable" + }, + "account_number": "290", + "account_type": "Receivable" + }, + "Autres créances": { + "Créances en compte": { + "account_number": "2910", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "2911", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "2917", + "account_type": "Receivable" + }, + "Réductions de valeur actées (-)": { + "account_number": "2919", + "account_type": "Receivable" + }, + "account_number": "291", + "account_type": "Receivable" + }, + "account_number": "29", + "account_type": "Receivable" + } + }, + "CLASSE 3 : STOCKS ET COMMANDES EN COURS D'EXÉCUTION": { + "root_type": "Asset", + "Matières premières": { + "Valeur d'acquisition": { + "account_number": "300", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "309", + "account_type": "Stock" + }, + "account_number": "30", + "account_type": "Stock" + }, + "Approvisionnements et fournitures": { + "Valeur d'acquisition": { + "account_number": "310", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "319", + "account_type": "Stock" + }, + "account_number": "31", + "account_type": "Stock" + }, + "En-cours de fabrication": { + "Valeur d'acquisition": { + "account_number": "320", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "329", + "account_type": "Stock" + }, + "account_number": "32", + "account_type": "Stock" + }, + "Produits finis": { + "Valeur d'acquisition": { + "account_number": "330", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "339", + "account_type": "Stock" + }, + "account_number": "33", + "account_type": "Stock" + }, + "Marchandises": { + "Valeur d'acquisition": { + "account_number": "340", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "349", + "account_type": "Stock" + }, + "account_number": "34", + "account_type": "Stock" + }, + "Immeubles destinés à la vente": { + "Valeur d'acquisition": { + "account_number": "350", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "359", + "account_type": "Stock" + }, + "account_number": "35", + "account_type": "Stock" + }, + "Acomptes versés sur achats pour stocks": { + "Acomptes versés": { + "account_number": "360", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "369", + "account_type": "Stock" + }, + "account_number": "36", + "account_type": "Stock" + }, + "Commandes en cours d'exécution": { + "Valeur d'acquisition": { + "account_number": "370", + "account_type": "Stock" + }, + "Bénéfice pris en compte": { + "account_number": "371", + "account_type": "Stock" + }, + "Réductions de valeur actées (–)": { + "account_number": "379", + "account_type": "Stock" + }, + "account_number": "37", + "account_type": "Stock" + } + }, + "CLASSE 4 : CRÉANCES À UN AN AU PLUS": { + "root_type": "Asset", + "Créances commerciales": { + "Clients": { + "account_number": "400", + "account_type": "Receivable" + }, + "Effets à recevoir": { + "account_number": "401", + "account_type": "Receivable" + }, + "Produits à recevoir": { + "account_number": "404", + "account_type": "Receivable" + }, + "Acomptes versés": { + "account_number": "406", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "407", + "account_type": "Receivable" + }, + "Réductions de valeur actées (-)": { + "account_number": "409", + "account_type": "Receivable" + }, + "account_number": "40", + "account_type": "Receivable" + }, + "Autres créances": { + "Capital ou apport appelé, non versé": { + "account_number": "410", + "account_type": "Receivable" + }, + "TVA à récupérer": { + "account_number": "411", + "account_type": "Tax" + }, + "Impôts et précomptes à récupérer": { + "Impôts et taxes étrangers": { + "account_number": "4128", + "account_type": "Receivable" + }, + "account_number": "412", + "account_type": "Receivable" + }, + "Produits à recevoir": { + "account_number": "414", + "account_type": "Receivable" + }, + "Créances diverses": { + "account_number": "416", + "account_type": "Receivable" + }, + "Créances douteuses": { + "account_number": "417", + "account_type": "Receivable" + }, + "Cautionnements versés en numéraire": { + "account_number": "418", + "account_type": "Receivable" + }, + "Réductions de valeur actées (–)": { + "account_number": "419", + "account_type": "Receivable" + }, + "account_number": "41", + "account_type": "Receivable" + } + }, + "CLASSE 4 : DETTES À UN AN AU PLUS": { + "root_type": "Liability", + "Dettes à plus d'un an échéant dans l'année (16) (même subdivision que le compte 17)": { + "account_number": "42" + }, + "Dettes financières": { + "Établissements de crédit - Emprunts en compte à terme fixe": { + "account_number": "430" + }, + "Établissements de crédit - Promesses": { + "account_number": "431" + }, + "Établissements de crédit - Crédits d'acceptation": { + "account_number": "432" + }, + "Établissements de crédit - Dettes en compte courant": { + "account_number": "433" + }, + "Autres emprunts": { + "account_number": "439" + }, + "account_number": "43" + }, + "Dettes commerciales": { + "Fournisseurs": { + "account_number": "440", + "account_type": "Payable" + }, + "Effets à payer": { + "account_number": "441", + "account_type": "Payable" + }, + "Factures à recevoir": { + "account_number": "444", + "account_type": "Payable" + }, + "account_number": "44", + "account_type": "Payable" + }, + "Dettes fiscales, salariales et sociales": { + "Dettes fiscales estimées": { + "Impôts et taxes étrangers": { + "account_number": "4508", + "account_type": "Payable" + }, + "account_number": "450", + "account_type": "Payable" + }, + "TVA à payer": { + "account_number": "451", + "account_type": "Tax" + }, + "Impôts et taxes à payer": { + "Impôts et taxes étrangers": { + "account_number": "4528", + "account_type": "Payable" + }, + "account_number": "452", + "account_type": "Payable" + }, + "Précomptes retenus": { + "account_number": "453", + "account_type": "Payable" + }, + "Office national de la Sécurité sociale": { + "account_number": "454", + "account_type": "Payable" + }, + "Rémunérations": { + "account_number": "455", + "account_type": "Payable" + }, + "Pécules de vacances": { + "account_number": "456", + "account_type": "Payable" + }, + "Autres dettes sociales": { + "account_number": "459", + "account_type": "Payable" + }, + "account_number": "45", + "account_type": "Payable" + }, + "Acomptes sur commandes": { + "account_number": "46" + }, + "Dettes découlant de l'affectation du résultat": { + "Dividendes et tantièmes d'exercices antérieurs": { + "account_number": "470" + }, + "Dividendes de l’exercice": { + "account_number": "471" + }, + "Tantièmes de l'exercice": { + "account_number": "472" + }, + "Autres allocataires": { + "account_number": "473" + }, + "account_number": "47" + }, + "Dettes diverses": { + "Obligations et coupons échus": { + "account_number": "480" + }, + "Cautionnements reçus en numéraire": { + "account_number": "488" + }, + "Autres dettes diverses": { + "account_number": "489" + }, + "account_number": "48" + }, + "Comptes de régularisation et d'attente": { + "Charges à reporter": { + "account_number": "490" + }, + "Produits acquis": { + "account_number": "491" + }, + "Charges à imputer": { + "account_number": "492" + }, + "Produits à reporter": { + "account_number": "493" + }, + "Comptes d'attente": { + "account_number": "499" + }, + "account_number": "49" + } + }, + "CLASSE 5 : PLACEMENTS DE TRÉSORERIE ET VALEURS DISPONIBLES": { + "root_type": "Asset", + "Actions propres": { + "account_number": "50" + }, + "Actions, parts et placements de trésorerie autres que placements à revenu fixe": { + "Valeur d'acquisition": { + "Actions et parts": { + "account_number": "5100" + }, + "Placements de trésorerie autres que placements à revenu fixe": { + "account_number": "5101" + }, + "account_number": "510" + }, + "Montants non appelés (-)": { + "Actions et parts": { + "account_number": "5110" + }, + "account_number": "511" + }, + "Réductions de valeur actées (-)": { + "Actions et parts": { + "account_number": "5190" + }, + "Placements de trésorerie autres que placements à revenu fixe": { + "account_number": "5191" + }, + "account_number": "519" + }, + "account_number": "51" + }, + "Titres à revenu fixe": { + "Valeur d'acquisition": { + "account_number": "520" + }, + "Réductions de valeur actées (–)": { + "account_number": "529" + }, + "account_number": "52" + }, + "Dépôts à terme": { + "De plus d'un an": { + "account_number": "530" + }, + "De plus d'un mois et à un an au plus": { + "account_number": "531" + }, + "D'un mois au plus": { + "account_number": "532" + }, + "Réductions de valeur actées (–)": { + "account_number": "539" + }, + "account_number": "53" + }, + "Valeurs échues à l'encaissement": { + "account_number": "54" + }, + "Établissements de crédit": { + "Banque": { + "account_number": "5500", + "account_type": "Bank" + }, + "account_number": "55", + "account_type": "Bank" + }, + "Caisses": { + "Caisses-timbres": { + "account_number": "578", + "account_type": "Cash" + }, + "account_number": "57", + "account_type": "Cash" + }, + "Virements internes": { + "account_number": "58" + } + }, + "CLASSE 6 : CHARGES": { + "root_type": "Expense", + "Approvisionnements et marchandises": { + "Achats de matières premières": { + "account_number": "600", + "account_type": "Expense Account" + }, + "Achats de fournitures": { + "account_number": "601", + "account_type": "Expense Account" + }, + "Achats de services, travaux et études": { + "account_number": "602", + "account_type": "Expense Account" + }, + "Sous-traitances générales": { + "account_number": "603", + "account_type": "Expense Account" + }, + "Achats de marchandises": { + "account_number": "604", + "account_type": "Expense Account" + }, + "Achats d'immeubles destinés à la vente": { + "account_number": "605", + "account_type": "Expense Account" + }, + "Remises, ristournes et rabais (–)": { + "account_number": "608", + "account_type": "Expense Account" + }, + "Variations des stocks": { + "de matières premières": { + "account_number": "6090", + "account_type": "Expense Account" + }, + "de fournitures": { + "account_number": "6091", + "account_type": "Expense Account" + }, + "de marchandises": { + "account_number": "6094", + "account_type": "Expense Account" + }, + "d'immeubles achetés destinés à la vente": { + "account_number": "6095", + "account_type": "Expense Account" + }, + "account_number": "609", + "account_type": "Expense Account" + }, + "account_number": "60", + "account_type": "Expense Account" + }, + "Services et biens divers": { + "Personnel intérimaire et personnes mises à la disposition de l'entreprise": { + "account_number": "617", + "account_type": "Expense Account" + }, + "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": { + "account_number": "618", + "account_type": "Expense Account" + }, + "account_number": "61", + "account_type": "Expense Account" + }, + "Rémunérations, charges sociales et pensions": { + "Rémunérations et avantages sociaux directs": { + "Administrateurs ou gérants": { + "account_number": "6200", + "account_type": "Expense Account" + }, + "Personnel de direction": { + "account_number": "6201", + "account_type": "Expense Account" + }, + "Employés": { + "account_number": "6202", + "account_type": "Expense Account" + }, + "Ouvriers": { + "account_number": "6203", + "account_type": "Expense Account" + }, + "Autres membres du personnel": { + "account_number": "6204", + "account_type": "Expense Account" + }, + "account_number": "620", + "account_type": "Expense Account" + }, + "Cotisations patronales pour assurances sociales": { + "account_number": "621", + "account_type": "Expense Account" + }, + "Primes patronales pour assurances extra-légales": { + "account_number": "622", + "account_type": "Expense Account" + }, + "Autres frais du personnel": { + "account_number": "623", + "account_type": "Expense Account" + }, + "Pensions de retraite et de survie": { + "Administrateurs ou gérants": { + "account_number": "6240", + "account_type": "Expense Account" + }, + "Personnel": { + "account_number": "6241", + "account_type": "Expense Account" + }, + "account_number": "624", + "account_type": "Expense Account" + }, + "account_number": "62", + "account_type": "Expense Account" + }, + "Amortissements, réductions de valeur et provisions pour risques": { + "Dotations aux amortissements et aux réductions de valeur sur immobilisations": { + "Dotations aux amortissements sur frais d'établissement": { + "account_number": "6300", + "account_type": "Depreciation" + }, + "Dotation aux amortissements sur immobilisations incorporelles": { + "account_number": "6301", + "account_type": "Depreciation" + }, + "Dotation aux amortissements sur immobilisations corporelles": { + "account_number": "6302", + "account_type": "Depreciation" + }, + "Dotation aux réductions de valeur sur immobilisations incorporelles": { + "account_number": "6308", + "account_type": "Depreciation" + }, + "Dotation aux réductions de valeur sur immobilisations corporelles": { + "account_number": "6309", + "account_type": "Depreciation" + }, + "account_number": "630", + "account_type": "Depreciation" + }, + "Réductions de valeur sur stocks": { + "Dotations": { + "account_number": "6310", + "account_type": "Depreciation" + }, + "Reprises (–)": { + "account_number": "6311", + "account_type": "Depreciation" + }, + "account_number": "631", + "account_type": "Depreciation" + }, + "Réductions de valeur sur commandes en cours d'exécution": { + "Dotations": { + "account_number": "6320", + "account_type": "Depreciation" + }, + "Reprises (–)": { + "account_number": "6321", + "account_type": "Depreciation" + }, + "account_number": "632", + "account_type": "Depreciation" + }, + "Réductions de valeur sur créances commerciales à plus d'un an": { + "Dotations": { + "account_number": "6330", + "account_type": "Depreciation" + }, + "Reprises (–)": { + "account_number": "6331", + "account_type": "Depreciation" + }, + "account_number": "633", + "account_type": "Depreciation" + }, + "Réductions de valeur sur créances à un an au plus": { + "Dotations": { + "account_number": "6340", + "account_type": "Depreciation" + }, + "Reprises (–)": { + "account_number": "6341", + "account_type": "Depreciation" + }, + "account_number": "634", + "account_type": "Depreciation" + }, + "Provisions pour pensions et obligations similaires": { + "Dotations": { + "account_number": "6350", + "account_type": "Depreciation" + }, + "Utilisations et reprises (–)": { + "account_number": "6351", + "account_type": "Depreciation" + }, + "account_number": "635", + "account_type": "Depreciation" + }, + "Provisions pour grosses réparations et gros entretiens": { + "Dotations": { + "account_number": "6360", + "account_type": "Depreciation" + }, + "Utilisations et reprises (–)": { + "account_number": "6361", + "account_type": "Depreciation" + }, + "account_number": "636", + "account_type": "Depreciation" + }, + "Provisions pour obligations environnementales": { + "Dotations": { + "account_number": "6370", + "account_type": "Depreciation" + }, + "Utilisations et reprises (–)": { + "account_number": "6371", + "account_type": "Depreciation" + }, + "account_number": "637", + "account_type": "Depreciation" + }, + "Provisions pour autres risques et charges": { + "Dotations": { + "account_number": "6380", + "account_type": "Expense Account" + }, + "Utilisations et reprises (–)": { + "account_number": "6381", + "account_type": "Expense Account" + }, + "account_number": "638", + "account_type": "Expense Account" + }, + "account_number": "63", + "account_type": "Expense Account" + }, + "Autres charges d'exploitation": { + "Charges fiscales d’exploitation": { + "account_number": "640", + "account_type": "Expense Account" + }, + "Moins-values sur réalisations courantes d'immobilisations corporelles": { + "account_number": "641", + "account_type": "Expense Account" + }, + "Moins-values sur réalisations de créances commerciales": { + "account_number": "642", + "account_type": "Expense Account" + }, + "Charges d'exploitation portées à l'actif au titre de frais de restructuration (–)": { + "account_number": "649", + "account_type": "Expense Account" + }, + "account_number": "64", + "account_type": "Expense Account" + }, + "Charges financières": { + "Charges des dettes": { + "Intérêts, commissions et frais afférents aux dettes": { + "account_number": "6500", + "account_type": "Expense Account" + }, + "Amortissements des frais d'émission d'emprunts": { + "account_number": "6501", + "account_type": "Expense Account" + }, + "Intérêts intercalaires portés à l'actif (–)": { + "account_number": "6502", + "account_type": "Expense Account" + }, + "account_number": "650", + "account_type": "Expense Account" + }, + "Réductions de valeur sur actifs circulants": { + "Dotations": { + "account_number": "6510", + "account_type": "Expense Account" + }, + "Reprises (–)": { + "account_number": "6511", + "account_type": "Expense Account" + }, + "account_number": "651", + "account_type": "Expense Account" + }, + "Moins-values sur réalisation d'actifs circulants": { + "account_number": "652", + "account_type": "Expense Account" + }, + "Charges d'escompte de créances": { + "account_number": "653", + "account_type": "Expense Account" + }, + "Différences de change": { + "account_number": "654", + "account_type": "Expense Account" + }, + "Écarts de conversion des devises": { + "account_number": "655", + "account_type": "Expense Account" + }, + "Provisions à caractère financier": { + "Dotations": { + "account_number": "6560", + "account_type": "Expense Account" + }, + "Utilisations et reprises (–)": { + "account_number": "6561", + "account_type": "Expense Account" + }, + "account_number": "656", + "account_type": "Expense Account" + }, + "Charges financières portées à l'actif au titre de frais de restructuration (-)": { + "account_number": "659", + "account_type": "Expense Account" + }, + "account_number": "65", + "account_type": "Expense Account" + }, + "Charges d’exploitation et charges financières non récurrentes": { + "Amortissements et réductions de valeur non récurrents (dotations)": { + "sur frais d'établissement": { + "account_number": "6600", + "account_type": "Expense Account" + }, + "sur immobilisations incorporelles": { + "account_number": "6601", + "account_type": "Expense Account" + }, + "sur immobilisations corporelles": { + "account_number": "6602", + "account_type": "Expense Account" + }, + "account_number": "660", + "account_type": "Expense Account" + }, + "Réduction de valeur sur immobilisations financières (dotation)": { + "account_number": "661", + "account_type": "Expense Account" + }, + "Provisions pour risques et charges non récurrents": { + "Provisions pour risques et charges d’exploitation non récurrents": { + "Dotations": { + "account_number": "66200", + "account_type": "Expense Account" + }, + "Utilisation (-)": { + "account_number": "66201", + "account_type": "Expense Account" + }, + "account_number": "6620", + "account_type": "Expense Account" + }, + "Provisions pour risques et charges financiers non récurrents": { + "Dotations": { + "account_number": "66210", + "account_type": "Expense Account" + }, + "Utilisation (-)": { + "account_number": "66211", + "account_type": "Expense Account" + }, + "account_number": "6621", + "account_type": "Expense Account" + }, + "account_number": "662", + "account_type": "Expense Account" + }, + "Moins-values sur réalisation d'actifs immobilisés": { + "Moins-values sur réalisation d'immobilisations incorporelles et corporelles": { + "account_number": "6630", + "account_type": "Expense Account" + }, + "Moins-values sur réalisation d'immobilisations financières": { + "account_number": "6631", + "account_type": "Expense Account" + }, + "account_number": "663", + "account_type": "Expense Account" + }, + "Autres charges financières non récurrentes": { + "account_number": "668", + "account_type": "Expense Account" + }, + "Charges d'exploitation non récurrentes portées à l'actif au titre de frais de restructuration (-)": { + "account_number": "6690", + "account_type": "Expense Account" + }, + "Charges financières non récurrentes portées à l'actif au titre de frais de restructuration (-)": { + "account_number": "6691", + "account_type": "Expense Account" + }, + "account_number": "66", + "account_type": "Expense Account" + }, + "Impôts sur le résultat": { + "Impôts belges sur le résultat de l’exercice": { + "Impôts et précomptes dus ou versés": { + "account_number": "6700", + "account_type": "Expense Account" + }, + "Excédent de versements d'impôts et de précomptes porté à l’actif (–)": { + "account_number": "6701", + "account_type": "Expense Account" + }, + "Charges fiscales estimées": { + "account_number": "6702", + "account_type": "Expense Account" + }, + "account_number": "670", + "account_type": "Expense Account" + }, + "Impôts belges sur le résultat d'exercices antérieurs": { + "Suppléments d'impôts dus ou versés": { + "account_number": "6710", + "account_type": "Expense Account" + }, + "Suppléments d'impôts estimés": { + "account_number": "6711", + "account_type": "Expense Account" + }, + "Provisions fiscales constituées": { + "account_number": "6712", + "account_type": "Expense Account" + }, + "account_number": "671", + "account_type": "Expense Account" + }, + "Impôts étrangers sur le résultat de l’exercice": { + "account_number": "672", + "account_type": "Expense Account" + }, + "Impôts étrangers sur le résultat d'exercices antérieurs": { + "account_number": "673", + "account_type": "Expense Account" + }, + "account_number": "67", + "account_type": "Expense Account" + }, + "Transferts aux impôts différés et aux réserves immunisées": { + "Transferts aux impôts différés": { + "account_number": "680", + "account_type": "Expense Account" + }, + "Transferts aux réserves immunisées": { + "account_number": "689", + "account_type": "Expense Account" + }, + "account_number": "68", + "account_type": "Expense Account" + }, + "Affectations et prélèvements": { + "Perte reportée de l'exercice précédent": { + "account_number": "690", + "account_type": "Expense Account" + }, + "Affectations à l'apport": { + "account_number": "691", + "account_type": "Expense Account" + }, + "Dotation aux réserves": { + "Dotation à la réserve légale": { + "account_number": "6920", + "account_type": "Expense Account" + }, + "Dotation aux autres réserves": { + "account_number": "6921", + "account_type": "Expense Account" + }, + "account_number": "692", + "account_type": "Expense Account" + }, + "Bénéfices à reporter": { + "account_number": "693", + "account_type": "Expense Account" + }, + "Rémunération de l'apport": { + "account_number": "694", + "account_type": "Expense Account" + }, + "Administrateurs ou gérants": { + "account_number": "695", + "account_type": "Expense Account" + }, + "Employés": { + "account_number": "696", + "account_type": "Expense Account" + }, + "Autres applications": { + "account_number": "697", + "account_type": "Expense Account" + }, + "account_number": "69", + "account_type": "Expense Account" + } + }, + "CLASSE 7 : PRODUITS": { + "root_type": "Income", + "Chiffre d'affaires": { + "Remises, ristournes et rabais accordés (–)": { + "account_number": "708", + "account_type": "Income Account" + }, + "account_number": "70", + "account_type": "Income Account" + }, + "Variation des stocks et des commandes en cours d’exécution": { + "des en-cours de fabrication": { + "account_number": "712", + "account_type": "Income Account" + }, + "des produits finis": { + "account_number": "713", + "account_type": "Income Account" + }, + "des immeubles construits destinés à la vente": { + "account_number": "715", + "account_type": "Income Account" + }, + "des commandes en cours d'exécution": { + "Valeur d'acquisition": { + "account_number": "7170", + "account_type": "Income Account" + }, + "Bénéfice pris en compte": { + "account_number": "7171", + "account_type": "Income Account" + }, + "account_number": "717", + "account_type": "Income Account" + }, + "account_number": "71", + "account_type": "Income Account" + }, + "Production immobilisée": { + "account_number": "72", + "account_type": "Income Account" + }, + "Autres produits d'exploitation": { + "Subsides d'exploitation et montants compensatoires": { + "account_number": "740", + "account_type": "Income Account" + }, + "Plus-values sur réalisations courantes d'immobilisations corporelles": { + "account_number": "741", + "account_type": "Income Account" + }, + "Plus-values sur réalisations de créances commerciales": { + "account_number": "742", + "account_type": "Income Account" + }, + "account_number": "74", + "account_type": "Income Account" + }, + "Produits financiers": { + "Produits des immobilisations financières": { + "account_number": "750", + "account_type": "Income Account" + }, + "Produits des actifs circulants": { + "account_number": "751", + "account_type": "Income Account" + }, + "Plus-values sur réalisation d'actifs circulants": { + "account_number": "752", + "account_type": "Income Account" + }, + "Subsides en capital et en intérêts": { + "account_number": "753", + "account_type": "Income Account" + }, + "Différences de change": { + "account_number": "754", + "account_type": "Income Account" + }, + "Écarts de conversion des devises": { + "account_number": "755", + "account_type": "Income Account" + }, + "account_number": "75", + "account_type": "Income Account" + }, + "Produits d'exploitation ou financiers non récurrents": { + "Reprises d'amortissements et de réductions de valeur": { + "sur immobilisations incorporelles": { + "account_number": "7600", + "account_type": "Income Account" + }, + "sur immobilisations corporelles": { + "account_number": "7601", + "account_type": "Income Account" + }, + "account_number": "760", + "account_type": "Income Account" + }, + "Reprises de réductions de valeur sur immobilisations financières": { + "account_number": "761", + "account_type": "Income Account" + }, + "Reprises de provisions pour risques et charges non récurrents": { + "Reprises de provisions pour risques et charges d’exploitation non récurrents": { + "account_number": "7620", + "account_type": "Income Account" + }, + "Reprises de provisions pour risques et charges financiers non récurrents": { + "account_number": "7621", + "account_type": "Income Account" + }, + "account_number": "762", + "account_type": "Income Account" + }, + "Plus-values sur réalisation d'actifs immobilisés": { + "Plus-values sur réalisation d'immobilisations incorporelles et corporelles": { + "account_number": "7630", + "account_type": "Income Account" + }, + "Plus-values sur réalisations d'actifs immobilisés": { + "account_number": "7631", + "account_type": "Income Account" + }, + "account_number": "763", + "account_type": "Income Account" + }, + "Autres produits financiers non récurrents": { + "account_number": "769", + "account_type": "Income Account" + }, + "account_number": "76", + "account_type": "Income Account" + }, + "Régularisations d'impôts et reprises de provisions fiscales": { + "Impôts belges sur le résultat": { + "Régularisation d'impôts dus ou versés": { + "account_number": "7710", + "account_type": "Income Account" + }, + "Régularisation d'impôts estimés": { + "account_number": "7711", + "account_type": "Income Account" + }, + "Reprises de provisions fiscales": { + "account_number": "7712", + "account_type": "Income Account" + }, + "account_number": "771", + "account_type": "Income Account" + }, + "Impôts étrangers sur le résultat": { + "account_number": "773", + "account_type": "Income Account" + }, + "account_number": "77", + "account_type": "Income Account" + }, + "Prélèvements sur les réserves immunisées et les impôts différés": { + "Prélèvements sur les impôts différés": { + "account_number": "780", + "account_type": "Income Account" + }, + "Prélèvement sur les réserves immunisées": { + "account_number": "789", + "account_type": "Income Account" + }, + "account_number": "78", + "account_type": "Income Account" + }, + "Affectations et prélèvements": { + "Bénéfice reporté de l'exercice précédent": { + "account_number": "790", + "account_type": "Income Account" + }, + "Prélèvements sur l'apport": { + "account_number": "791", + "account_type": "Income Account" + }, + "Prélèvements sur les réserves": { + "account_number": "792", + "account_type": "Income Account" + }, + "Perte à reporter": { + "account_number": "793", + "account_type": "Income Account" + }, + "Intervention d'associés (ou du propriétaire) dans la perte": { + "account_number": "794", + "account_type": "Income Account" + }, + "account_number": "79", + "account_type": "Income Account" + } + } + } +} \ No newline at end of file