+</td>\r
+</tr>\r
+</tbody></table></div>\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA -58.00€\r
+ B 100.00€\r
+ B:A -2.00€\r
+ B:BB:BBB -40.00€\r
+ equity:closing balances <span class="Constant">0</span>\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA 58.00€\r
+ B -100.00€\r
+ B:A 2.00€\r
+ B:BB:BBB 40.00€\r
+ equity:opening balances <span class="Constant">0</span>\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger <span class="Statement">'</span><span class="Constant">^A</span><span class="Statement">'</span>\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA -58.00€\r
+ equity:closing balances 58.00€\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA 58.00€\r
+ equity:opening balances -58.00€\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger <span class="Statement">'</span><span class="Constant">^B</span><span class="Statement">'</span>\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ B 100.00€\r
+ B:A -2.00€\r
+ B:BB:BBB -40.00€\r
+ equity:closing balances -58.00€\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ B -100.00€\r
+ B:A 2.00€\r
+ B:BB:BBB 40.00€\r
+ equity:opening balances 58.00€\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Solde des compte de gestion</div>\r
+<div class="content"><pre>\r
+% hledger-equity '^6' '^7' -f Paris.2011.hledger\r
+<span class="hledgerTransactionDate">2014/07/29</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">closing balances</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
+\r
+<span class="hledgerTransactionDate">2014/07/29</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">opening balances</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
+</pre></div></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_observer_des_statistiques_code_stats_code_code_activity_code">4.7. Observer des statistiques (<code>stats</code>, <code>activity</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.7. Observer des statistiques (<code>stats</code>, <code>activity</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Statistiques annuelles</div>\r
+<div class="content"><pre>\r
+% hledger stats <span class="Special">--period</span> yearly <span class="Special">-f</span> Paris.2012.hledger\r
+Main journal file : Paris.2012.hledger\r
+Included journal files : Paris.Plan_comptable.hledger\r
+ Cyclofficine.Plan_comptable.hledger\r
+Transactions span : <span class="Constant">2012-01-01</span> to <span class="Constant">2013-01-01</span> <span class="PreProc">(</span><span class="Constant">366</span><span class="Special"> days</span><span class="PreProc">)</span>\r
+Last transaction : <span class="Constant">2012-12-31</span> <span class="PreProc">(</span><span class="Constant">576</span><span class="Special"> days ago</span><span class="PreProc">)</span>\r
+Transactions : <span class="Constant">210</span> <span class="PreProc">(</span><span class="Special">0.6 per day</span><span class="PreProc">)</span>\r
+Transactions last <span class="Constant">30</span> days: <span class="Constant">0</span> <span class="PreProc">(</span><span class="Special">0.0 per day</span><span class="PreProc">)</span>\r
+Transactions last <span class="Constant">7</span> days : <span class="Constant">0</span> <span class="PreProc">(</span><span class="Special">0.0 per day</span><span class="PreProc">)</span>\r
+Payees/descriptions : <span class="Constant">144</span>\r
+Accounts : <span class="Constant">448</span> <span class="PreProc">(</span><span class="Special">depth </span><span class="Constant">6</span><span class="PreProc">)</span>\r
+Commodities : <span class="Constant">1</span> <span class="PreProc">(</span><span class="Special">€</span><span class="PreProc">)</span>\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Jours de l’année avec au moins 5 flux</div>\r
+<div class="content"><pre>\r
+hledger activity <span class="Special">--period</span> daily <span class="Special">-f</span> Paris.2012.hledger | grep <span class="Statement">'</span><span class="Constant">\*\{5\}</span><span class="Statement">'</span>\r
+<span class="Constant">2012-01-01</span> ***********\r
+<span class="Constant">2012-02-29</span> ******\r
+<span class="Constant">2012-03-23</span> ******\r
+<span class="Constant">2012-03-31</span> *********\r
+<span class="Constant">2012-04-03</span> ******\r
+<span class="Constant">2012-04-30</span> ********\r
+<span class="Constant">2012-05-03</span> ****************\r
+<span class="Constant">2012-05-11</span> ********\r
+<span class="Constant">2012-05-14</span> ****************\r
+<span class="Constant">2012-05-31</span> **********\r
+<span class="Constant">2012-06-11</span> ******************\r
+<span class="Constant">2012-06-30</span> *************\r
+<span class="Constant">2012-07-13</span> *********\r
+<span class="Constant">2012-07-17</span> ******\r
+<span class="Constant">2012-07-30</span> ******\r
+<span class="Constant">2012-07-31</span> ***********\r
+<span class="Constant">2012-08-31</span> ******\r
+<span class="Constant">2012-09-26</span> ********\r
+<span class="Constant">2012-09-30</span> ******\r
+<span class="Constant">2012-11-13</span> ********\r
+<span class="Constant">2012-11-30</span> *****\r
+<span class="Constant">2012-12-31</span> *************\r
+</pre></div></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect1">\r
+<h1 id="_exercice_comptable">5. Exercice comptable</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="5. Exercice comptable";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect2">\r
+<h1 id="_plan_comptable_d_une_association">5.1. Plan comptable d’une association</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.1. Plan comptable d’une association";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">Brouillon de documentation @ <a href="https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/">https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/</a></td>\r
+</tr></table>\r
+</div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+<span class="Comment">; Plan comptable d’une Cyclofficine</span>\r
+<span class="Comment">; =================================</span>\r
+<span class="Comment">;</span>\r
+<span class="Comment">; == Utilisation</span>\r
+<span class="Comment">; Doit être inclus ainsi dans un FICHIER.hledger l’utilisant :</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; !include Plan_comptable.hledger</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; ATTENTION: rien n’empêche techniquement un FICHIER.hledger</span>\r
+<span class="Comment">; de rajouter des comptes après cette inclusion.</span>\r
+\r
+<span class="Comment">; Définir un Plan comptable dans hledger</span>\r
+<span class="Comment">; consiste à faire une écriture dont tous les montants sont nuls</span>\r
+<span class="Comment">; et qui recense tous les comptes qui vont à priori être utilisés.</span>\r
+\r
+<span class="Comment">; ATTENTION: par convention ici chaque compte doit respecter la syntaxe :</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; A.ZZZ:B.YYY:C.XXX 0 ; ABC. INTITULÉ OFFICIEL DU COMPTE</span>\r
+<span class="Comment">; ----</span>\r
+\r
+<span class="hledgerDirective">D 1.000,00€ </span><span class="Comment">; NOTE: précise le format de la devise.</span>\r
+\r
+<span class="hledgerTransactionDate">01/01</span> <span class="hledgerTransactionDescription">Initialisation des comptes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1. COMPTES DE CAPITAUX</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 10. Fonds associatifs et reserves</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.SDR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 102. Fonds associatifs sans droit de reprise (SDR)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.SDR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Apport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1024. Apports SDR</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.SDR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Sub_invest_BR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1026. Subventions d’investissement (biens renouvelables) SDR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.ADR</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 103. Fonds associatifs avec droit de reprise (ADR)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.ADR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Apport</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1034. Apports ADR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.ADR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Sub_invest_BR</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1036. Subventions d’investissement (biens renouvelables) ADR</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Réserve</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 106. Réserves</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Réserve</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Statutaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1063. Réserves statutaires ou contractuelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Réserve</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1068. Autres réserves (dont réserves pour projet associatif)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Report</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 11. Report à nouveau</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Report</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 110. Report à nouveau (solde créditeur/bénéfice)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Report</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Financeur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 115. Résultats sous contrôle de tiers financeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Report</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Déficit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 119. Report à nouveau (solde débiteur/perte)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Résultat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 12. Résultat net de l’exercice</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 120. Résultat de l’exercice (excédent/bénéfice)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Déficit</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 129. Résultat de l’exercice (déficit/perte)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13. Subventions d’investissements (biens non renouvelables) ADR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 131. Subventions d’équipement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.État</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1311. État</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Région</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1312. Région</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Département</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1313. Département</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Commune</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1314. Commune</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Collectivité_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1315. Collectivités publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Entreprise_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1316. Entreprises publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Organisme_privé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1317. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1318. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 138. Autres subventions d’investissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 139. Subventions d’investissements inscrites au compte de résultat</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1391. Subvention d'équipement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.État</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13911. État</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Région</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13912. Région</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Département</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13913. Département</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Commune</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13914. Commune</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Collectivité_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13915. Collectivités publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Entreprise_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13916. Entreprises publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Organisme_privé</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13917. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13918. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1392. Autres subventions d'investissement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 15. Provisions pour risques et charges</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Risque</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 151. Provisions pour risques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 155. Provisions pour impôts</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 158. Autres provisions pour charges</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Congés_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1582. Provisions pour congés à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16. Emprunts et dettes assimilees</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Etablissement_crédit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 164. Emprunts auprès des établissements de crédit</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Dépôt,Caution</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 165. Dépôts et cautionnements reçus</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 168. Autres emprunts et dettes assimilées</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1681. Autres emprunts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bénévole</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 16811. Bénévoles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Salarié-e</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16812. Salarié-e-s</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Cyclofficine</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 16813. Cyclofficine</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16814. Autre</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1687. Autres dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Fonds_dédiés</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 19. Fonds dédiés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Fonds_dédiés</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Sub_exploit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 194. Fonds dédiés sur subventions de fonctionnement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Fonds_dédiés</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Don_affecté</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 195. Fonds dédiés sur dons manuels affectés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2. COMPTES D'IMMOBILISATIONS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 21. Immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 215. Installations techniques, matériel et outillage industriels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 218. Autres immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Travaux</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2181. Installation générale, agencement, aménagement divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Transport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2182. Matériel de transport</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Matériel_bureau&info</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2183. Matériel de bureau et matériel informatique</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Mobilier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2184. Mobilier</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Concession</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 22. Immobilisations mises en concession</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Concession</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Immo_grévées_droits</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 228. Immobilisations grevées de droits</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Concession</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Droits_propriétaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 229. Droits des propriétaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 26.Participations et créances rattachées à des participations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Participation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Titre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 261. Titres de participation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Titre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2618. Autres titres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 27. Autres immobilisations financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 274. Prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Prêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Au_personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2743. Prêts au personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2748. Autres prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Dépôt,Caution</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 275. Dépôts et cautionnements versés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Amortissement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 28. Amortissements des immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Amortissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Immo_corp</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 281. Amortissements des immobilisations corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Amortissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Immo_corp</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2815. Installations techniques, matériel et outillage industriels (même ventilation que celle du_compte_215)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Amortissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Immo_corp</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2818. Autres immobilisations corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4. COMPTES TIERS</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 40. Fournisseurs et comptes rattachés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 401. Fournisseurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bien,Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4011. Fournisseurs - achats de biens ou de prestations de services</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Retenue_garantie</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4017. Fournisseurs - Retenue de garantie</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Effets_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 403. Fournisseurs - effets à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 404. Fournisseurs d’immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4041. Fournisseurs - Achats d'immobilisations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Retenue_garantie</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4047. Fournisseurs d'immobilisations - Retenue de garantie</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Immo_effets_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 405. Fournisseurs d’immobilisations - Effets à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Facture_non_parvenue</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 408. Fournisseurs - Factures non parvenues</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Facture_non_parvenue</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bien,Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4081. Fournisseurs - Achats de biens ou prestations de service</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Facture_non_parvenue</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4084. Fournisseurs - Achats d'immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Débiteur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 409. Fournisseurs débiteurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Accompte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4091. Fournisseurs - Avances et accomptes versés sur commandes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_avoir</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4097. Autres avoirs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 41. Usagers et comptes rattachés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 411. Clients</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Bien,Prestation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4111. Clients - Vente de biens et prestations de service</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Retenue_garantie</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4117. Clients - Retenue de garantie</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Effets_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 413. Clients - Effets à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Produit_non_facturé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 418. Clients - Produits non encore facturés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Créditeur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 419. Clients créditeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Créditeur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Accompte</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4191. Clients - Avances et accomptes versés sur commandes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Créditeur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_avoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4197. Clients - Autres avoirs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 42. Personnel et comptes rattachés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421. Rémunérations dues</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">011801</span><span class="hledgerPostingAccount">.S_Arca</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421011801. S. Arca</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">030101</span><span class="hledgerPostingAccountOdd">.G_Caprarelli</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421030101. G. Caprarelli</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">060101</span><span class="hledgerPostingAccount">.T_Favier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421060101. T.Favier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">131501</span><span class="hledgerPostingAccountOdd">.A_Morin</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421131501. A. Morin</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">161501</span><span class="hledgerPostingAccount">.S_Popek</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421161501. S. Popek</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Avances</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 425. Personnel - Avances et accomptes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 428. Personnel - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Congés_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4282. Dettes provisionnées pour congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Autre_charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4286. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4287. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 43. Securite sociale et autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.URSSAF</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 431. URSSAF</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 437. Autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.B</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">V</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4373. Caisse de retraite</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4378. Autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.AG</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">R</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 43781. Prévoyance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 438. Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Cotisation_congé_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4382. Cotisations sociales sur congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Autre_charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4386. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4387. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 44. État et autres collectivites publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 441. Subventions à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sub_à_recevoir</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Investissement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4411. Subventions d'investissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exploitation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4417. Subventions d'exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sub_à_recevoir</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Equilibre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4418. Subvention d'équilibre</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Avance_sur_sub</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4419. Avances sur subventions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Opération_particulière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 443. Opérations particulières avec l’État, les collectivités publiques, les organismes internationaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Impôt_sur_bénéfice</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 444. État- Impôts sur les bénéfices</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Impôt_sur_bénéfice</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Sur_société</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4445. État - Impôt sur les sociétés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 447.Autres impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4471. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Taxe_salaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44711. Taxe sur les salaires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Formation_pro</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 44712. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44718. Autres impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sur_rémunération_(Organisme)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4473. Impôts, taxes et versements sur rémunérations (autres organismes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Formation_pro</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44733. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4475. Autres impôts, taxes et versements assimilés (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_(Organisme)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4477. Autres impôts, taxes et versements assimilés (autres organismes)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 448. État - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Charge_fiscale_sur_congés_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4482. Charges fiscales sur congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4486. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4487. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 46. Débiteurs divers et créditeurs divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 467. Autres comptes débiteurs ou créditeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">001</span><span class="hledgerPostingAccount">.Bénévole</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 467001. Bénévoles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">002</span><span class="hledgerPostingAccountOdd">.Salarié-e</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 647002. Salariés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 468. Divers - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4686.Charges à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit_à_recevoir</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4687. Produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Régularisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 48. Comptes de régularisation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Régularisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_constatée_d'avance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 486. Charges constatées d’avance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Régularisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_constaté_d'avance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 487. Produits constatés d’avance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 5. COMPTES FINANCIERS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 51. Banques, établissements financiers et assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Valeur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 511. Valeurs à l’encaissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Valeur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Chèque_à_encaisser</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 5112. Chèques à encaisser</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Banque</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">001</span><span class="hledgerPostingAccount">.Courant</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 512001. Crédit Coopératif - Compte courant</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Banque</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">002</span><span class="hledgerPostingAccountOdd">.Livret</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 512002. Crédit coopératif - Livret</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 53. Caisse</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Siège</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 531. Caisse du siège</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 532. Caisse des lieux d’activités</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Virement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 58. Virements internes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Virement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Interne</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 580. Virements internes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Virement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 581. Virements de fonds</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6. COMPTES D'ACHATS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60. Achats (sauf 603)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 601. Achats stockés - Matières premières et fournitures</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Matière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6011. Matières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6012. Fournitures</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 602. Achats stockés - Autres approvisionnements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Matière_consommable</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6021. Matières consommables</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6022. Fournitures consommables</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture_consommable</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Combustible</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60221. Combustibles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Nettoyage</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60222. Produits d’entretien</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture_consommable</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60223. Fournitures d’atelier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Bureau</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60225. Fournitures de bureau</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Variation_stocks</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 603. Variation des stocks (approvisionnements et marchandises)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Etude,Prestation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 604. Achats d’études et prestations de services</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Matériel,Equipement,Travaux</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 605. Achats de matériels, équipements et travaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 606. Achats non stockés de matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Non_stockable</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6061. Fournitures non stockables (eau, énergie..)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6063. Fournitures d’entretien et de petit équipement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_entretien</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60631. Produits d'entretien</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Travaux</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60632. Fournitures pour travaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Equipement_atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60633. Equipement d'atelier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Outillage</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60634. Outillage</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Mobilier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60635. Mobilier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Matériel_informatique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60636. Matériel informatique</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Consommable_bureau</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6064. Fournitures de bureau</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_Matière,Fourniture</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6068. Autres matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60681. Consommables, fournitures atelier et vélos</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60688. Autre matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Marchandise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 607. Achats de marchandises</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Frais_accessoire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 608. Frais accessoires d’achats</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Remise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 609. Rabais, remises et ristournes obtenus sur achats</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 61. Services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sous-traitance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 611. Sous-traitance générale</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 613. Locations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Location</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6132. Locations immobilières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Mobilière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6135. Locations mobilières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Charge_locative</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 614. Charges locatives et de copropriété</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Entretien_Réparation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 615. Entretien et réparations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Entretien_Réparation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Bien_immobilier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6152. Sur biens immobiliers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Entretien_Réparation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Bien_mobilier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6155. Sur biens mobiliers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Entretien_Réparation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Maintenance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6156. Maintenance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Assurance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 616. Primes d’assurance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 618. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Remise</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 619. Rabais, remises et ristournes obtenus sur services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 62. Autres services extérieurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Personnel_extérieur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 621. Personnel extérieur à l’association</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Personnel_extérieur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Mise_à_dispo</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6214. Personnel détaché ou prêté à l’association</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Intermédiaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 622. Rémunérations d’intermédiaires et honoraires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Intermédiaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Honoraire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6226. Honoraires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Intermédiaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Frais_d'acte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6227. Frais d’actes et de contentieux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Intermédiaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6228. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 623. Publicité, publications, relations publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Annonce</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6231. Annonces et insertions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Foire,Expo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6233. Foires et expositions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Cadeau</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6234. Cadeaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Catalogue,Imprimé</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6236. Catalogues et imprimés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Publication</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6237. Publications</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers(pourboire,dons_courants)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6238. Divers (pourboires, dons courants..)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Frais</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 625. Déplacements, missions et réceptions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Frais</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Déplacement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6251. Voyages et déplacements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Frais</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Mission</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6256. Missions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Frais</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Réception</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6257. Réceptions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Poste,Télécommunication</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 626. Frais postaux et frais de télécommunications</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Poste,Télécommunication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Internet</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6261. Liaisons informatiques ou spécialisées</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Poste,Télécommunication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Timbre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6263. Affranchissements</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 627. Services bancaires et assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 628. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Cotisation_(activité_économique)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6281. Cotisations (liées à l’activité économique)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Frais_recrutement_personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6284. Frais de recrutement du personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Remise</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 629. Rabais, remises et ristournes obtenus sur autres services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63. Impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 631. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Taxe_salaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6311. Taxe sur les salaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Formation_pro</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6313. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6318. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 633. Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Formation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6333. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6338. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 635. Autres impôts, taxes et versements assimilés (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Direct_(sauf_bénéfice)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6351. Impôts directs (sauf impôts sur les bénéfices)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Taxe_foncière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63512. Taxes foncières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Autre_impôts_locaux</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 63513. Autres impôts locaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63518. Autres impôts directs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Indirect</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6353. Impôts indirects</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_(Organisme)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 637. Autres impôts, taxes et versements assimilés (autres organismes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 64. Charges de personnel</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 641. Rémunérations du personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Salaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6411. Salaires, appointements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Congés</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6412. Congés payés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Prime</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6413. Primes et gratifications</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Indémnité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6414. Indemnités et avantages divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Remb_transport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6416. Remboursement transport</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 645. Cotisations de sécurité sociale et de prévoyance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.URSSAF</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6451. Cotisations à l’URSSAF</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Mutuelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6452. Cotisations aux mutuelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Retraite</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6453. Cotisations aux caisses de retraite</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Pôle_emploi</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6454. Cotisations aux ASSEDIC</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_organisme</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6458. Cotisations aux autres organismes sociaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_organisme</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Prévoyance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 64581. Caisse de Prévoyance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_cotisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 647. Autres charges sociales</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Médecine_travail</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6475. Médecine de travail, pharmacie</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_charge_personnel</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 648. Autres charges de personnel</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_charge_personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Cotisation_sur_rémunération_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6488. Cotisations sur rémunérations à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 65. Autres charges de gestion courantes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Redevance_pour_concession,brevet,licence,procédé,droit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 651. Redevances pour concessions, brevets, licences, procédés, logiciels, droits et valeurs similaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Subvention_versée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 657. Subventions versées par l’organisme</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 658. Charges diverses de gestion courante</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6586. Cotisations (liées à la vie statutaire)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 66. Charges financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Intérêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 661. Charges d’intérêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Intérêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6611. Intérêts des emprunts et dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Intérêt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6616. Intérêts bancaires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Intérêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6618. Intérêts des autres dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 668. Autres charges financières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 67. Charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 671. Charges exceptionnelles sur opérations de gestion</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Pénalité_sur_marché</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6711. Pénalités sur marchés (et dédits payés sur achats et ventes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Pénalité,Amende</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6712. Pénalités, amendes fiscales ou pénales</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Don,Libéralité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6713. Dons, libéralités</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Rappel_impôt_(sauf_bénéfice)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6717. Rappels d’impôts (autres qu’impôts sur les bénéfices)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6718. Autres charges exceptionnelles sur opérations de gestion</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 678. Autres charges exceptionnelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Diverse</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6788. Charges exceptionnelles diverses</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68. Dotations aux amortissements, dépréciations, provisions et engagements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 681. Dotations aux amortissements et aux provisions - Charges d'exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement_immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6811. Dotations aux amortissements des immobilisations incorporelles et corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amortissement_immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Incorporelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 68111. Immobilisations incorporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement_immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68112. Immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_d'exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6815. Dotations aux provisions pour risques et charges d’exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Dépréciation_actif</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6817. Dotations aux provisions pour dépréciation des actifs circulants</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Dépréciation_actif</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Stocks,En-cours</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 68173. Stocks et en-cours</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Dépréciation_actif</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Créance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68174. Créances</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 686. Dotations aux amortissements et aux provisions - Charges financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_financière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6865. Dotations aux provisions pour risques et charges financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Dépréciation_élément_financier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6866. Dotations aux provisions pour dépréciation des éléments financiers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6868. Autres dotations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Charge_exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 687. Dotations aux amortissements et aux provisions - Charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Engagement_à_réaliser</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 689. Engagements à réaliser sur ressources affectées</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Engagement_à_réaliser</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Sur_subvention_attribuée</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6894. Engagements à réaliser sur subventions attribuées</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Engagement_à_réaliser</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Sur_don_affecté</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6895. Engagements à réaliser sur dons manuels affectés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Impôt_sur_bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 69. Impôts sur les bénéfices</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Impôt_sur_bénéfice</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Impôt_sur_société</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 695.Impôts sur les sociétés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7. COMPTES DE PRODUITS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 70. ventes de produits finis, prestations de services, marchandises</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_fini</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 701. Ventes de produits finis</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Produit_fini</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Vélo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7011. Vélos</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_fini</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7012. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 706. Prestations de services</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Marchandise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 707. Ventes de marchandises</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Activité_annexe</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 708. Produits des activités annexes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Activité_annexe</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Location</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7083. Locations diverses</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Activité_annexe</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Mise_à_dispo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7084. Mise à disposition de personnel facturée</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Activité_annexe</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7088. Autres produits d’activités annexes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Production_stockée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 71. Production stockée (ou déstockage)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Production_immobilisée</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 72. Production immobilisée</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 74. Subventions d’exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.État</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 741. État</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Région</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 742. Région</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Département</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 743. Département</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Commune</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 744. Commune</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Collectivité_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 745. Collectivités publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Entreprise_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 746. Entreprises publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Organisme_privé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 747. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 748. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 75. Autres produits de gestion courante</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Collecte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 754. Collectes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 756. Cotisations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 758. Produits divers de gestion courante</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Don</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7581. Dons manuels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 76. Produits financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Participation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 761. Produits des participations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Titre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7611. Revenus des titres de participations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_immobilisation_financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 762. Produits des autres immobilisations financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_immobilisation_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7624. Revenus des prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Autre_créance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 763. Revenus des autres créances</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 768. Autres produits financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 77. Produits exceptionnels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 771. Produits exceptionnels sur opérations de gestion</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Libéralité_reçue</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7713. Libéralités perçues</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Subvention_d'équilibre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7715. Subvention d’équilibre</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7718. Autres produits exceptionnels sur opérations de gestion</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Sur_exercice_antérieur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 772. Produits sur exercices antérieurs (à reclasser)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Quote-part_subvention_investissement_virée_au_résultat</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 777. Quote-part des subventions d’investissement virée au résultat de l’exercice</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 778. Autres produits exceptionnels</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 78. Reprises sur amortissements et provisions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement,Provision_(exploitation)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 781. Reprises sur amortissements et provisions (à inscrire dans les produits d’exploitation)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amortissement,Provision_(exploitation)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amort_immo_incorp&corpl</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7811. Reprises sur amortissements des immobilisations incorporelles et corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement,Provision_(exploitation)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7815. Reprises sur provisions pour risques et charges d’exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Provision_(financier)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 786. Reprises sur provisions (à inscrire dans les produits financiers)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Provision_(exceptionnel)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 787. Reprises sur provisions (à inscrire dans les produits exceptionnels)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Report_ressource_N-</span><span class="hledgerNumber">1</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 789. Report des ressources non utilisées des exercices antérieurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Report_ressource_N-</span><span class="hledgerNumberOdd">1</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Sur_subvention_attribuée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7894. Sur subventions attribués</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Report_ressource_N-</span><span class="hledgerNumber">1</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Sur_don_reçus</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7895. Sur dons manuels reçus</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Transfert_charge</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 79. Transferts de charges</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Transfert_charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 791. Transferts de charges d’exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Transfert_charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 796. Transferts de charges financières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Transfert_charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 797. Transferts de charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 8. COMPTES SPÉCIAUX</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emploi_contribution_volontaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 86. Emplois des contributions volontaires en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Mise_à_dispo_bien</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 861. Mise à disposition gratuite de biens</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 862. Prestations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Bénévolat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 864. Personnel bénévole</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Contribution_volontaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 87. Contributions volontaires en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Bénévolat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 870. Bénévolat</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Contribution_volontaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Prestation_en_nature</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 871. Prestations en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Don_en_nature</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 875. Dons en nature</span>\r
+\r
+<span class="Comment">; NOTE: pour le complètement, possibilité d’utiliser :</span>\r
+<span class="Comment">; vim: iskeyword+=.,38,39,40,41,44,45,58</span>\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_comptabiliser_en_partie_double">5.2. Comptabiliser en partie double</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.2. Comptabiliser en partie double";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+Balance nulle de toute écriture\r
+</dt>\r
+<dd>\r
+<p>\r
+<code>hledger</code> n’accepte aucune écriture qui ne respecte\r
+pas cette contrainte de la tâche comptable :<br />\r
+</p>\r
+<div class="paragraph">\r
+<div class="incremental">\r
+<p>« <em>Pour toute écriture, tout ce qui est <em><span class="black">débité</span></em> (<code>+</code>) dans ses comptes<br />\r
+est forcément <em><span class="black">crédité</span></em> (<code>-</code>) dans ses autres comptes,<br />\r
+et réciproquement.</em> »</p>\r
+</div>\r
+</div>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+Formellement : <span class=" LaTeX ">$\forall e : \textcolor{#D2691E}{\textbf{\acute{e}criture}},\r
+ \ \textbf{balance}\>(\textbf{flux}\>{e}) = 0$</span>\r
+</span>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+<span class="hledgerTransactionDate">2014/04/12</span>\r
+<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Crédité</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">1234</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">56</span>\r
+<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Débité</span> <span class="hledgerTransactionComment">; 1234,56 (montant inféré)</span>\r
+</pre></div></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+</dl></div></div></td>\r
+<td align="left" valign="top"><div><div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+Relation de Chasles par écritures d’<strong><span class="black">engagement</span></strong> et de <strong><span class="black">paiement</span></strong>\r
+</dt>\r
+<dd>\r
+<p>\r
+<code>hledger</code> laisse l’humain s’occuper de ce principe de la tâche comptable\r
+qui traduit la réalité temporelle des mouvements d’argent.\r
+</p>\r