diff --git a/ChangeLog b/ChangeLog
index 960bc09756b..2c85b48924f 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -224,7 +224,7 @@ Dolibarr better:
   hook afterLogin or afterLoginFailed instead.
 - The trigger USER_CREATE_FROM_CONTACT has been replace with USER_CREATE and property context is now filled
   to make difference between creation from contact or not.
-
+- Function get_exdir require now 6 parameters. This is to prepare a future feature.
 
 ***** ChangeLog for 3.7.2 compared to 3.7.1 *****
 FIX [ bug #2855 ] Wrong translation key in localtax report page
@@ -238,6 +238,7 @@ FIX: Not showing delivery date on rouget pdf
 FIX: Not showing task extrafields when creating from left menu
 FIX [ bug #3288 ] Tasks box is not properly drawn
 FIX [ bug #3211 ] Outstading bill amount of a client showed wrong amounts
+FIX [ bug #3321 ] Users with certain permissions were shown a "forbidden access" page even if they had the rights
 
 NEW: Created new ContratLigne::insert function
 
diff --git a/build.xml b/build.xml
index 570821a7c7b..c6995ce95f3 100644
--- a/build.xml
+++ b/build.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
+<!-- Script build for hudson CI -->
 <project name="dolibarr" default="hudson" basedir=".">
-fdfds
 <!-- Exclude/ignore paths -->
  <property name="ignorepaths" value="${basedir}/htdocs/conf,${basedir}/htdocs/core/filemanagerdol,${basedir}/htdocs/includes" />
  <property name="ignoreregexp" value="**/PEAR/*,**/NET/*,**/HTTP/*,**/zendgdata/*,**/reportico/*" />
diff --git a/build/debian/README.howto b/build/debian/README.howto
index 6140412b831..3c111f0a0ec 100644
--- a/build/debian/README.howto
+++ b/build/debian/README.howto
@@ -117,7 +117,7 @@ http://bugs.debian.org/package
 severity 123 xxx
 
 
-##### Update but tracker system
+##### Update bug tracker system
 
 To set status of a bug to "pending"
 > bts --smtp-host=yoursmtpserver tag 999999 +pending
@@ -249,7 +249,7 @@ from git clone dir and make link to git.
 * If local branch upstream and pristine-tar does not exists, create it
 from origin/upstream and origin/pristine.
 
-* If new upstream is available onto sourceforge, launch:
+* When new upstream is available onto sourceforge, launch:
 > debian/get-orig-source.sh
 If script fails with error Bad certificate, you can set "export PERL_LWP_SSL_VERIFY_HOSTNAME=0" to solve this.
 
@@ -273,8 +273,8 @@ Note: If there was errors solved manually after get-orig-sources.sh, you may nee
 * Fix debian/* files used to build package.
 Add an entry into debian/changelog
 > dch -v x.y.z+dfsgw-v "My comment" will add entry.
-For example: dch -v x.y.z+dfsgw-1 "New upstream release." for a new version (x.y.z = version, w start from 1 and increaed for each new import)
-Then modify changelog to replace "version" or "unstable" with "UNRELEASED".
+For example: dch -v x.y.z+dfsgw-1 "New upstream release." for a new version (x.y.z = version, w start from 1 and increased for each new import)
+Then check/modify changelog to replace "version" or "unstable" with "UNRELEASED".
 Then check/modify also the user/date signature:
 - Date must have format reported by "date -R"
 - Name and email must match value into debian/control file (Entry added here is used by next step).
@@ -299,7 +299,7 @@ Note: Package is built into directory ../build-area
 
 * If package .deb is ok:
 Note: If there was errors managed manually, you may need to make a git commit but do not use option "amend" previous commit
-> git push --all ou git push origin --all
+> git push --all
 
 * If ok, you can tag.
 > Edit debian/changelog to replace "UNRELEASED" into "unstable", then push
diff --git a/dev/fixdosfiles.sh b/dev/fixdosfiles.sh
index 75dde68dcae..f770e28537d 100755
--- a/dev/fixdosfiles.sh
+++ b/dev/fixdosfiles.sh
@@ -24,7 +24,7 @@ fi
 # To convert
 if [ "x$1" = "xfix" ]
 then
-	for fic in `find . \( -iname "*.md" -o -iname "*.html" -o -iname "*.htm" -o -iname "*.php" -o -iname "*.sh" -o -iname "*.cml" -o -iname "*.css" -o -iname "*.js" -o -iname "*.lang" -o -iname "*.pl" -o -iname "*.txt" -o -iname "*.xml"\) -exec file "{}" + | grep CRLF | awk -F':' '{ print $1 }' `
+	for fic in `find . \( -iname "*.md" -o -iname "*.html" -o -iname "*.htm" -o -iname "*.php" -o -iname "*.sh" -o -iname "*.cml" -o -iname "*.css" -o -iname "*.js" -o -iname "*.lang" -o -iname "*.pl" -o -iname "*.txt" -o -iname "*.xml" \) -exec file "{}" + | grep CRLF | awk -F':' '{ print $1 }' `
 	do
 		echo "Fix file $fic"
 		dos2unix $fic
diff --git a/dev/initdata/mysqldump_dolibarr_3.8.0.sql b/dev/initdata/mysqldump_dolibarr_3.8.0.sql
index 75bd53709a6..c8ab81bb582 100644
--- a/dev/initdata/mysqldump_dolibarr_3.8.0.sql
+++ b/dev/initdata/mysqldump_dolibarr_3.8.0.sql
@@ -145,7 +145,7 @@ CREATE TABLE `llx_accountingaccount` (
 
 LOCK TABLES `llx_accountingaccount` WRITE;
 /*!40000 ALTER TABLE `llx_accountingaccount` DISABLE KEYS */;
-INSERT INTO `llx_accountingaccount` VALUES (1,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','CAPITAL','101','1401','Capital',NULL,NULL,1),(2,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','105','1401','Ecarts de réévaluation',NULL,NULL,1),(3,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1061','1401','Réserve légale',NULL,NULL,1),(4,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1063','1401','Réserves statutaires ou contractuelles',NULL,NULL,1),(5,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1064','1401','Réserves réglementées',NULL,NULL,1),(6,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1068','1401','Autres réserves',NULL,NULL,1),(7,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','108','1401','Compte de l\'exploitant',NULL,NULL,1),(8,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','12','1401','Résultat de l\'exercice',NULL,NULL,1),(9,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','145','1401','Amortissements dérogatoires',NULL,NULL,1),(10,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','146','1401','Provision spéciale de réévaluation',NULL,NULL,1),(11,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','147','1401','Plus-values réinvesties',NULL,NULL,1),(12,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','148','1401','Autres provisions réglementées',NULL,NULL,1),(13,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','15','1401','Provisions pour risques et charges',NULL,NULL,1),(14,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','16','1401','Emprunts et dettes assimilees',NULL,NULL,1),(15,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','20','1402','Immobilisations incorporelles',NULL,NULL,1),(16,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','201','15','Frais d\'établissement',NULL,NULL,1),(17,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','206','15','Droit au bail',NULL,NULL,1),(18,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','207','15','Fonds commercial',NULL,NULL,1),(19,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','208','15','Autres immobilisations incorporelles',NULL,NULL,1),(20,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','21','1402','Immobilisations corporelles',NULL,NULL,1),(21,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','23','1402','Immobilisations en cours',NULL,NULL,1),(22,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','27','1402','Autres immobilisations financieres',NULL,NULL,1),(23,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','280','1402','Amortissements des immobilisations incorporelles',NULL,NULL,1),(24,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','281','1402','Amortissements des immobilisations corporelles',NULL,NULL,1),(25,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','290','1402','Provisions pour dépréciation des immobilisations incorporelles',NULL,NULL,1),(26,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','291','1402','Provisions pour dépréciation des immobilisations corporelles',NULL,NULL,1),(27,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','297','1402','Provisions pour dépréciation des autres immobilisations financières',NULL,NULL,1),(28,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','31','1403','Matieres premières',NULL,NULL,1),(29,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','32','1403','Autres approvisionnements',NULL,NULL,1),(30,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','33','1403','En-cours de production de biens',NULL,NULL,1),(31,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','34','1403','En-cours de production de services',NULL,NULL,1),(32,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','35','1403','Stocks de produits',NULL,NULL,1),(33,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','37','1403','Stocks de marchandises',NULL,NULL,1),(34,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','391','1403','Provisions pour dépréciation des matières premières',NULL,NULL,1),(35,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','392','1403','Provisions pour dépréciation des autres approvisionnements',NULL,NULL,1),(36,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','393','1403','Provisions pour dépréciation des en-cours de production de biens',NULL,NULL,1),(37,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','394','1403','Provisions pour dépréciation des en-cours de production de services',NULL,NULL,1),(38,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','395','1403','Provisions pour dépréciation des stocks de produits',NULL,NULL,1),(39,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','397','1403','Provisions pour dépréciation des stocks de marchandises',NULL,NULL,1),(40,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','SUPPLIER','400','1404','Fournisseurs et Comptes rattachés',NULL,NULL,1),(41,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','409','1404','Fournisseurs débiteurs',NULL,NULL,1),(42,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','CUSTOMER','410','1404','Clients et Comptes rattachés',NULL,NULL,1),(43,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','419','1404','Clients créditeurs',NULL,NULL,1),(44,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','421','1404','Personnel',NULL,NULL,1),(45,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','428','1404','Personnel',NULL,NULL,1),(46,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','43','1404','Sécurité sociale et autres organismes sociaux',NULL,NULL,1),(47,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','444','1404','Etat - impôts sur bénéfice',NULL,NULL,1),(48,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','445','1404','Etat - Taxes sur chiffre affaires',NULL,NULL,1),(49,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','447','1404','Autres impôts, taxes et versements assimilés',NULL,NULL,1),(50,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','45','1404','Groupe et associes',NULL,NULL,1),(51,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','455','50','Associés',NULL,NULL,1),(52,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','46','1404','Débiteurs divers et créditeurs divers',NULL,NULL,1),(53,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','47','1404','Comptes transitoires ou d\'attente',NULL,NULL,1),(54,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','481','1404','Charges à répartir sur plusieurs exercices',NULL,NULL,1),(55,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','486','1404','Charges constatées d\'avance',NULL,NULL,1),(56,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','487','1404','Produits constatés d\'avance',NULL,NULL,1),(57,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','491','1404','Provisions pour dépréciation des comptes de clients',NULL,NULL,1),(58,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','496','1404','Provisions pour dépréciation des comptes de débiteurs divers',NULL,NULL,1),(59,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','50','1405','Valeurs mobilières de placement',NULL,NULL,1),(60,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','BANK','51','1405','Banques, établissements financiers et assimilés',NULL,NULL,1),(61,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','CASH','53','1405','Caisse',NULL,NULL,1),(62,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','54','1405','Régies d\'avance et accréditifs',NULL,NULL,1),(63,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','58','1405','Virements internes',NULL,NULL,1),(64,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','590','1405','Provisions pour dépréciation des valeurs mobilières de placement',NULL,NULL,1),(65,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','PRODUCT','60','1406','Achats',NULL,NULL,1),(66,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','603','65','Variations des stocks',NULL,NULL,1),(67,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','SERVICE','61','1406','Services extérieurs',NULL,NULL,1),(68,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','62','1406','Autres services extérieurs',NULL,NULL,1),(69,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','63','1406','Impôts, taxes et versements assimiles',NULL,NULL,1),(70,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','641','1406','Rémunérations du personnel',NULL,NULL,1),(71,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','644','1406','Rémunération du travail de l\'exploitant',NULL,NULL,1),(72,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','SOCIAL','645','1406','Charges de sécurité sociale et de prévoyance',NULL,NULL,1),(73,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','646','1406','Cotisations sociales personnelles de l\'exploitant',NULL,NULL,1),(74,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','65','1406','Autres charges de gestion courante',NULL,NULL,1),(75,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','66','1406','Charges financières',NULL,NULL,1),(76,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','67','1406','Charges exceptionnelles',NULL,NULL,1),(77,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','681','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(78,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','686','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(79,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','687','1406','Dotations aux amortissements et aux provisions',NULL,NULL,1),(80,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','691','1406','Participation des salariés aux résultats',NULL,NULL,1),(81,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','695','1406','Impôts sur les bénéfices',NULL,NULL,1),(82,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','697','1406','Imposition forfaitaire annuelle des sociétés',NULL,NULL,1),(83,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','699','1406','Produits',NULL,NULL,1),(84,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','701','1407','Ventes de produits finis',NULL,NULL,1),(85,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','SERVICE','706','1407','Prestations de services',NULL,NULL,1),(86,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','707','1407','Ventes de marchandises',NULL,NULL,1),(87,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','PRODUCT','708','1407','Produits des activités annexes',NULL,NULL,1),(88,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','709','1407','Rabais, remises et ristournes accordés par l\'entreprise',NULL,NULL,1),(89,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','713','1407','Variation des stocks',NULL,NULL,1),(90,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','72','1407','Production immobilisée',NULL,NULL,1),(91,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','73','1407','Produits nets partiels sur opérations à long terme',NULL,NULL,1),(92,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','74','1407','Subventions d\'exploitation',NULL,NULL,1),(93,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','75','1407','Autres produits de gestion courante',NULL,NULL,1),(94,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','753','93','Jetons de présence et rémunérations d\'administrateurs, gérants,...',NULL,NULL,1),(95,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','754','93','Ristournes perçues des coopératives',NULL,NULL,1),(96,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','755','93','Quotes-parts de résultat sur opérations faites en commun',NULL,NULL,1),(97,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','76','1407','Produits financiers',NULL,NULL,1),(98,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','77','1407','Produits exceptionnels',NULL,NULL,1),(99,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','781','1407','Reprises sur amortissements et provisions',NULL,NULL,1),(100,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','786','1407','Reprises sur provisions pour risques',NULL,NULL,1),(101,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','787','1407','Reprises sur provisions',NULL,NULL,1),(102,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','79','1407','Transferts de charges',NULL,NULL,1),(103,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','10','1501','Capital  et réserves',NULL,NULL,1),(104,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','CAPITAL','101','103','Capital',NULL,NULL,1),(105,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','104','103','Primes liées au capital social',NULL,NULL,1),(106,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','105','103','Ecarts de réévaluation',NULL,NULL,1),(107,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','106','103','Réserves',NULL,NULL,1),(108,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','107','103','Ecart d\'equivalence',NULL,NULL,1),(109,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','108','103','Compte de l\'exploitant',NULL,NULL,1),(110,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','109','103','Actionnaires : capital souscrit - non appelé',NULL,NULL,1),(111,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','11','1501','Report à nouveau (solde créditeur ou débiteur)',NULL,NULL,1),(112,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','110','111','Report à nouveau (solde créditeur)',NULL,NULL,1),(113,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','119','111','Report à nouveau (solde débiteur)',NULL,NULL,1),(114,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','12','1501','Résultat de l\'exercice (bénéfice ou perte)',NULL,NULL,1),(115,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','120','114','Résultat de l\'exercice (bénéfice)',NULL,NULL,1),(116,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','129','114','Résultat de l\'exercice (perte)',NULL,NULL,1),(117,1,NULL,'0000-00-00 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00:00:00','PCMN-BASE','CAPIT','XXXXXX','175101','531','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(534,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','17511','530','Fournisseurs ordinaires',NULL,NULL,1),(535,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175110','534','Fournisseurs belges',NULL,NULL,1),(536,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175111','534','Fournisseurs C.E.E.',NULL,NULL,1),(537,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','175112','534','Fournisseurs importation',NULL,NULL,1),(538,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','176','493','Acomptes reçus sur commandes',NULL,NULL,1),(539,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','178','493','Cautionnements reçus en numéraires',NULL,NULL,1),(540,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','179','493','Dettes diverses',NULL,NULL,1),(541,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1790','540','Entreprises liées',NULL,NULL,1),(542,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1791','540','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(543,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1792','540','Administrateurs, gérants et associés',NULL,NULL,1),(544,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1794','540','Rentes viagères capitalisées',NULL,NULL,1),(545,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1798','540','Dettes envers les coparticipants des associations momentanées et en participation',NULL,NULL,1),(546,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1799','540','Autres dettes diverses',NULL,NULL,1),(547,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','18','1351','Comptes de liaison des établissements et succursales',NULL,NULL,1),(548,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','20','1352','Frais d\'établissement',NULL,NULL,1),(549,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','200','548','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(550,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2000','549','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(551,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2009','549','Amortissements sur frais de constitution et d\'augmentation de capital',NULL,NULL,1),(552,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','201','548','Frais d\'émission d\'emprunts et primes de remboursement',NULL,NULL,1),(553,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2010','552','Agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(554,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2019','552','Amortissements sur agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(555,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','202','548','Autres frais d\'établissement',NULL,NULL,1),(556,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2020','555','Autres frais d\'établissement',NULL,NULL,1),(557,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2029','555','Amortissements sur autres frais d\'établissement',NULL,NULL,1),(558,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','203','548','Intérêts intercalaires',NULL,NULL,1),(559,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2030','558','Intérêts intercalaires',NULL,NULL,1),(560,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2039','558','Amortissements sur intérêts intercalaires',NULL,NULL,1),(561,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','204','548','Frais de restructuration',NULL,NULL,1),(562,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2040','561','Coût des frais de restructuration',NULL,NULL,1),(563,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2049','561','Amortissements sur frais de restructuration',NULL,NULL,1),(564,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','21','1352','Immobilisations incorporelles',NULL,NULL,1),(565,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','210','564','Frais de recherche et de développement',NULL,NULL,1),(566,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2100','565','Frais de recherche et de mise au point',NULL,NULL,1),(567,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2108','565','Plus-values actées sur frais de recherche et de mise au point',NULL,NULL,1),(568,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2109','565','Amortissements sur frais de recherche et de mise au point',NULL,NULL,1),(569,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','211','564','Concessions, brevets, licences, savoir-faire, marque et droits similaires',NULL,NULL,1),(570,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2110','569','Concessions, brevets, licences, marques, etc',NULL,NULL,1),(571,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2118','569','Plus-values actées sur concessions, etc',NULL,NULL,1),(572,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2119','569','Amortissements sur concessions, etc',NULL,NULL,1),(573,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','212','564','Goodwill',NULL,NULL,1),(574,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2120','573','Coût d\'acquisition',NULL,NULL,1),(575,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2128','573','Plus-values actées',NULL,NULL,1),(576,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2129','573','Amortissements sur goodwill',NULL,NULL,1),(577,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','213','564','Acomptes versés',NULL,NULL,1),(578,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22','1352','Terrains et constructions',NULL,NULL,1),(579,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','220','578','Terrains',NULL,NULL,1),(580,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2200','579','Terrains',NULL,NULL,1),(581,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2201','579','Frais d\'acquisition sur terrains',NULL,NULL,1),(582,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2208','579','Plus-values actées sur terrains',NULL,NULL,1),(583,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2209','579','Amortissements et réductions de valeur',NULL,NULL,1),(584,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22090','583','Amortissements sur frais d\'acquisition',NULL,NULL,1),(585,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22091','583','Réductions de valeur sur terrains',NULL,NULL,1),(586,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','221','578','Constructions',NULL,NULL,1),(587,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2210','586','Bâtiments industriels',NULL,NULL,1),(588,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2211','586','Bâtiments administratifs et commerciaux',NULL,NULL,1),(589,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2212','586','Autres bâtiments d\'exploitation',NULL,NULL,1),(590,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2213','586','Voies de transport et ouvrages d\'art',NULL,NULL,1),(591,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2215','586','Constructions sur sol d\'autrui',NULL,NULL,1),(592,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2216','586','Frais d\'acquisition sur constructions',NULL,NULL,1),(593,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2218','586','Plus-values actées',NULL,NULL,1),(594,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22180','593','Sur bâtiments industriels',NULL,NULL,1),(595,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22181','593','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(596,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22182','593','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(597,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22184','593','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(598,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2219','586','Amortissements sur constructions',NULL,NULL,1),(599,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22190','598','Sur bâtiments industriels',NULL,NULL,1),(600,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22191','598','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(601,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22192','598','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(602,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22194','598','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(603,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22195','598','Sur constructions sur sol d\'autrui',NULL,NULL,1),(604,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22196','598','Sur frais d\'acquisition sur constructions',NULL,NULL,1),(605,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','222','578','Terrains bâtis',NULL,NULL,1),(606,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2220','605','Valeur d\'acquisition',NULL,NULL,1),(607,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22200','606','Bâtiments industriels',NULL,NULL,1),(608,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22201','606','Bâtiments administratifs et commerciaux',NULL,NULL,1),(609,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22202','606','Autres bâtiments d\'exploitation',NULL,NULL,1),(610,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22203','606','Voies de transport et ouvrages d\'art',NULL,NULL,1),(611,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22204','606','Frais d\'acquisition des terrains à bâtir',NULL,NULL,1),(612,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2228','605','Plus-values actées',NULL,NULL,1),(613,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22280','612','Sur bâtiments industriels',NULL,NULL,1),(614,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22281','612','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(615,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22282','612','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(616,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22283','612','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(617,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2229','605','Amortissements sur terrains bâtis',NULL,NULL,1),(618,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22290','617','Sur bâtiments industriels',NULL,NULL,1),(619,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22291','617','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(620,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22292','617','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(621,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22293','617','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(622,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','22294','617','Sur frais d\'acquisition des terrains bâtis',NULL,NULL,1),(623,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','223','578','Autres droits réels sur des immeubles',NULL,NULL,1),(624,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2230','623','Valeur d\'acquisition',NULL,NULL,1),(625,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2238','623','Plus-values actées',NULL,NULL,1),(626,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2239','623','Amortissements',NULL,NULL,1),(627,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','23','1352','Installations, machines et outillages',NULL,NULL,1),(628,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','230','627','Installations',NULL,NULL,1),(629,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2300','628','Installations bâtiments industriels',NULL,NULL,1),(630,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2301','628','Installations bâtiments administratifs et commerciaux',NULL,NULL,1),(631,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2302','628','Installations bâtiments d\'exploitation',NULL,NULL,1),(632,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2303','628','Installations voies de transport et ouvrages d\'art',NULL,NULL,1),(633,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2300','628','Installation d\'eau',NULL,NULL,1),(634,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2301','628','Installation d\'électricité',NULL,NULL,1),(635,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2302','628','Installation de vapeur',NULL,NULL,1),(636,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2303','628','Installation de gaz',NULL,NULL,1),(637,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2304','628','Installation de chauffage',NULL,NULL,1),(638,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2305','628','Installation de conditionnement d\'air',NULL,NULL,1),(639,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2306','628','Installation de chargement',NULL,NULL,1),(640,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','231','627','Machines',NULL,NULL,1),(641,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2310','640','Division A',NULL,NULL,1),(642,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2311','640','Division B',NULL,NULL,1),(643,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2312','640','Division C',NULL,NULL,1),(644,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','237','627','Outillage',NULL,NULL,1),(645,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2370','644','Division A',NULL,NULL,1),(646,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2371','644','Division B',NULL,NULL,1),(647,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2372','644','Division C',NULL,NULL,1),(648,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','238','627','Plus-values actées',NULL,NULL,1),(649,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2380','648','Sur installations',NULL,NULL,1),(650,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2381','648','Sur machines',NULL,NULL,1),(651,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2382','648','Sur outillage',NULL,NULL,1),(652,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','239','627','Amortissements',NULL,NULL,1),(653,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2390','652','Sur installations',NULL,NULL,1),(654,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2391','652','Sur machines',NULL,NULL,1),(655,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2392','652','Sur outillage',NULL,NULL,1),(656,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24','1352','Mobilier et matériel roulant',NULL,NULL,1),(657,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','240','656','Mobilier',NULL,NULL,1),(658,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2400','656','Mobilier',NULL,NULL,1),(659,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24000','658','Mobilier des bâtiments industriels',NULL,NULL,1),(660,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24001','658','Mobilier des bâtiments administratifs et commerciaux',NULL,NULL,1),(661,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24002','658','Mobilier des autres bâtiments d\'exploitation',NULL,NULL,1),(662,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24003','658','Mobilier oeuvres sociales',NULL,NULL,1),(663,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2401','657','Matériel de bureau et de service social',NULL,NULL,1),(664,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24010','663','Des bâtiments industriels',NULL,NULL,1),(665,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24011','663','Des bâtiments administratifs et commerciaux',NULL,NULL,1),(666,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24012','663','Des autres bâtiments d\'exploitation',NULL,NULL,1),(667,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24013','663','Des oeuvres sociales',NULL,NULL,1),(668,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2408','657','Plus-values actées',NULL,NULL,1),(669,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24080','668','Plus-values actées sur mobilier',NULL,NULL,1),(670,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24081','668','Plus-values actées sur matériel de bureau et service social',NULL,NULL,1),(671,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2409','657','Amortissements',NULL,NULL,1),(672,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24090','671','Amortissements sur mobilier',NULL,NULL,1),(673,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24091','671','Amortissements sur matériel de bureau et service social',NULL,NULL,1),(674,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','241','656','Matériel roulant',NULL,NULL,1),(675,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2410','674','Matériel automobile',NULL,NULL,1),(676,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24100','675','Voitures',NULL,NULL,1),(677,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24105','675','Camions',NULL,NULL,1),(678,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2411','674','Matériel ferroviaire',NULL,NULL,1),(679,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2412','674','Matériel fluvial',NULL,NULL,1),(680,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2413','674','Matériel naval',NULL,NULL,1),(681,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2414','674','Matériel aérien',NULL,NULL,1),(682,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2418','674','Plus-values sur matériel roulant',NULL,NULL,1),(683,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24180','682','Plus-values sur matériel automobile',NULL,NULL,1),(684,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24181','682','Idem sur matériel ferroviaire',NULL,NULL,1),(685,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24182','682','Idem sur matériel fluvial',NULL,NULL,1),(686,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24183','682','Idem sur matériel naval',NULL,NULL,1),(687,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24184','682','Idem sur matériel aérien',NULL,NULL,1),(688,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2419','674','Amortissements sur matériel roulant',NULL,NULL,1),(689,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24190','688','Amortissements sur matériel automobile',NULL,NULL,1),(690,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24191','688','Idem sur matériel ferroviaire',NULL,NULL,1),(691,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24192','688','Idem sur matériel fluvial',NULL,NULL,1),(692,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24193','688','Idem sur matériel naval',NULL,NULL,1),(693,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','24194','688','Idem sur matériel aérien',NULL,NULL,1),(694,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','25','1352','Immobilisation détenues en location-financement et droits similaires',NULL,NULL,1),(695,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','250','694','Terrains et constructions',NULL,NULL,1),(696,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2500','695','Terrains',NULL,NULL,1),(697,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2501','695','Constructions',NULL,NULL,1),(698,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2508','695','Plus-values sur emphytéose,  leasing et droits similaires : terrains et constructions',NULL,NULL,1),(699,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2509','695','Amortissements et réductions de valeur sur terrains et constructions en leasing',NULL,NULL,1),(700,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','251','694','Installations,  machines et outillage',NULL,NULL,1),(701,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2510','700','Installations',NULL,NULL,1),(702,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2511','700','Machines',NULL,NULL,1),(703,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2512','700','Outillage',NULL,NULL,1),(704,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2518','700','Plus-values actées sur installations machines et outillage pris en leasing',NULL,NULL,1),(705,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2519','700','Amortissements sur installations machines et outillage pris en leasing',NULL,NULL,1),(706,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','252','694','Mobilier et matériel roulant',NULL,NULL,1),(707,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2520','706','Mobilier',NULL,NULL,1),(708,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2521','706','Matériel roulant',NULL,NULL,1),(709,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2528','706','Plus-values actées sur mobilier et matériel roulant en leasing',NULL,NULL,1),(710,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2529','706','Amortissements sur mobilier et matériel roulant en leasing',NULL,NULL,1),(711,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','26','1352','Autres immobilisations corporelles',NULL,NULL,1),(712,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','260','711','Frais d\'aménagements de locaux pris en location',NULL,NULL,1),(713,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','261','711','Maison d\'habitation',NULL,NULL,1),(714,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','262','711','Réserve immobilière',NULL,NULL,1),(715,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','263','711','Matériel d\'emballage',NULL,NULL,1),(716,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','264','711','Emballages récupérables',NULL,NULL,1),(717,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','268','711','Plus-values actées sur autres immobilisations corporelles',NULL,NULL,1),(718,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','269','711','Amortissements sur autres immobilisations corporelles',NULL,NULL,1),(719,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2690','718','Amortissements sur frais d\'aménagement des locaux pris en location',NULL,NULL,1),(720,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2691','718','Amortissements sur maison d\'habitation',NULL,NULL,1),(721,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2692','718','Amortissements sur réserve immobilière',NULL,NULL,1),(722,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2693','718','Amortissements sur matériel d\'emballage',NULL,NULL,1),(723,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2694','718','Amortissements sur emballages récupérables',NULL,NULL,1),(724,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','27','1352','Immobilisations corporelles en cours et acomptes versés',NULL,NULL,1),(725,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','270','724','Immobilisations en cours',NULL,NULL,1),(726,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2700','725','Constructions',NULL,NULL,1),(727,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2701','725','Installations machines et outillage',NULL,NULL,1),(728,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2702','725','Mobilier et matériel roulant',NULL,NULL,1),(729,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2703','725','Autres immobilisations corporelles',NULL,NULL,1),(730,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','271','724','Avances et acomptes versés sur immobilisations en cours',NULL,NULL,1),(731,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','28','1352','Immobilisations financières',NULL,NULL,1),(732,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','280','731','Participations dans des entreprises liées',NULL,NULL,1),(733,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2800','732','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(734,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2801','732','Montants non appelés (idem)',NULL,NULL,1),(735,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2808','732','Plus-values actées (idem)',NULL,NULL,1),(736,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2809','732','Réductions de valeurs actées (idem)',NULL,NULL,1),(737,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','281','731','Créances sur des entreprises liées',NULL,NULL,1),(738,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2810','737','Créances en compte',NULL,NULL,1),(739,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2811','737','Effets à recevoir',NULL,NULL,1),(740,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2812','737','Titres à revenu fixes',NULL,NULL,1),(741,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2817','737','Créances douteuses',NULL,NULL,1),(742,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2819','737','Réductions de valeurs actées',NULL,NULL,1),(743,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','282','731','Participations dans des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(744,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2820','743','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(745,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2821','743','Montants non appelés (idem)',NULL,NULL,1),(746,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2828','743','Plus-values actées (idem)',NULL,NULL,1),(747,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2829','743','Réductions de valeurs actées (idem)',NULL,NULL,1),(748,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','283','731','Créances sur des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(749,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2830','748','Créances en compte',NULL,NULL,1),(750,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2831','748','Effets à recevoir',NULL,NULL,1),(751,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2832','748','Titres à revenu fixe',NULL,NULL,1),(752,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2837','748','Créances douteuses',NULL,NULL,1),(753,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2839','748','Réductions de valeurs actées',NULL,NULL,1),(754,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','284','731','Autres actions et parts',NULL,NULL,1),(755,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2840','754','Valeur d\'acquisition',NULL,NULL,1),(756,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2841','754','Montants non appelés',NULL,NULL,1),(757,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2848','754','Plus-values actées',NULL,NULL,1),(758,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2849','754','Réductions de valeur actées',NULL,NULL,1),(759,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','285','731','Autres créances',NULL,NULL,1),(760,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2850','759','Créances en compte',NULL,NULL,1),(761,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2851','759','Effets à recevoir',NULL,NULL,1),(762,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2852','759','Titres à revenu fixe',NULL,NULL,1),(763,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2857','759','Créances douteuses',NULL,NULL,1),(764,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2859','759','Réductions de valeur actées',NULL,NULL,1),(765,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','288','731','Cautionnements versés en numéraires',NULL,NULL,1),(766,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2880','765','Téléphone, téléfax, télex',NULL,NULL,1),(767,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2881','765','Gaz',NULL,NULL,1),(768,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2882','765','Eau',NULL,NULL,1),(769,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2883','765','Electricité',NULL,NULL,1),(770,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2887','765','Autres cautionnements versés en numéraires',NULL,NULL,1),(771,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29','1352','Créances à plus d\'un an',NULL,NULL,1),(772,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','290','771','Créances commerciales',NULL,NULL,1),(773,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2900','772','Clients',NULL,NULL,1),(774,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29000','773','Créances en compte sur entreprises liées',NULL,NULL,1),(775,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29001','773','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(776,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29002','773','Sur clients Belgique',NULL,NULL,1),(777,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29003','773','Sur clients C.E.E.',NULL,NULL,1),(778,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29004','773','Sur clients exportation hors C.E.E.',NULL,NULL,1),(779,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29005','773','Créances sur les coparticipants (associations momentanées)',NULL,NULL,1),(780,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2901','772','Effets à recevoir',NULL,NULL,1),(781,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29010','780','Sur entreprises liées',NULL,NULL,1),(782,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29011','780','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(783,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29012','780','Sur clients Belgique',NULL,NULL,1),(784,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29013','780','Sur clients C.E.E.',NULL,NULL,1),(785,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29014','780','Sur clients exportation hors C.E.E.',NULL,NULL,1),(786,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2905','772','Retenues sur garanties',NULL,NULL,1),(787,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2906','772','Acomptes versés',NULL,NULL,1),(788,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2907','772','Créances douteuses (à ventiler comme clients 2900)',NULL,NULL,1),(789,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2909','772','Réductions de valeur actées (à ventiler comme clients 2900)',NULL,NULL,1),(790,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','291','771','Autres créances',NULL,NULL,1),(791,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2910','790','Créances en compte',NULL,NULL,1),(792,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29100','791','Sur entreprises liées',NULL,NULL,1),(793,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29101','791','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(794,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29102','791','Sur autres débiteurs',NULL,NULL,1),(795,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2911','790','Effets à recevoir',NULL,NULL,1),(796,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29110','795','Sur entreprises liées',NULL,NULL,1),(797,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29111','795','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(798,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','29112','795','Sur autres débiteurs',NULL,NULL,1),(799,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2912','790','Créances résultant de la cession d\'immobilisations données en leasing',NULL,NULL,1),(800,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2917','790','Créances douteuses',NULL,NULL,1),(801,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2919','790','Réductions de valeur actées',NULL,NULL,1),(802,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','30','1353','Approvisionnements - matières premières',NULL,NULL,1),(803,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','300','802','Valeur d\'acquisition',NULL,NULL,1),(804,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','309','802','Réductions de valeur actées',NULL,NULL,1),(805,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31','1353','Approvsionnements et fournitures',NULL,NULL,1),(806,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','310','805','Valeur d\'acquisition',NULL,NULL,1),(807,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3100','806','Matières d\'approvisionnement',NULL,NULL,1),(808,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3101','806','Energie, charbon, coke, mazout, essence, propane',NULL,NULL,1),(809,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3102','806','Produits d\'entretien',NULL,NULL,1),(810,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3103','806','Fournitures diverses et petit outillage',NULL,NULL,1),(811,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3104','806','Imprimés et fournitures de bureau',NULL,NULL,1),(812,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3105','806','Fournitures de services sociaux',NULL,NULL,1),(813,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3106','806','Emballages commerciaux',NULL,NULL,1),(814,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31060','813','Emballages perdus',NULL,NULL,1),(815,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','31061','813','Emballages récupérables',NULL,NULL,1),(816,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','319','805','Réductions de valeur actées',NULL,NULL,1),(817,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','32','1353','En cours de fabrication',NULL,NULL,1),(818,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','320','817','Valeur d\'acquisition',NULL,NULL,1),(819,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3200','818','Produits semi-ouvrés',NULL,NULL,1),(820,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3201','818','Produits en cours de fabrication',NULL,NULL,1),(821,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3202','818','Travaux en cours',NULL,NULL,1),(822,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3205','818','Déchets',NULL,NULL,1),(823,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3206','818','Rebuts',NULL,NULL,1),(824,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3209','818','Travaux en association momentanée',NULL,NULL,1),(825,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','329','817','Réductions de valeur actées',NULL,NULL,1),(826,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','33','1353','Produits finis',NULL,NULL,1),(827,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','330','826','Valeur d\'acquisition',NULL,NULL,1),(828,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3300','827','Produits finis',NULL,NULL,1),(829,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','339','826','Réductions de valeur actées',NULL,NULL,1),(830,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','34','1353','Marchandises',NULL,NULL,1),(831,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','340','830','Valeur d\'acquisition',NULL,NULL,1),(832,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3400','831','Groupe A',NULL,NULL,1),(833,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3401','831','Groupe B',NULL,NULL,1),(834,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3402','831','Groupe C',NULL,NULL,1),(835,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','349','830','Réductions de valeur actées',NULL,NULL,1),(836,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','35','1353','Immeubles destinés à la vente',NULL,NULL,1),(837,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','350','836','Valeur d\'acquisition',NULL,NULL,1),(838,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3500','837','Immeuble A',NULL,NULL,1),(839,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3501','837','Immeuble B',NULL,NULL,1),(840,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3502','837','Immeuble C',NULL,NULL,1),(841,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','351','836','Immeubles construits en vue de leur revente',NULL,NULL,1),(842,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3510','841','Immeuble A',NULL,NULL,1),(843,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3511','841','Immeuble B',NULL,NULL,1),(844,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3512','841','Immeuble C',NULL,NULL,1),(845,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','359','836','Réductions de valeurs actées',NULL,NULL,1),(846,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','36','1353','Acomptes versés sur achats pour stocks',NULL,NULL,1),(847,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','360','846','Acomptes versés (à ventiler éventuellement par catégorie)',NULL,NULL,1),(848,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','369','846','Réductions de valeur actées',NULL,NULL,1),(849,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','37','1353','Commandes en cours d\'exécution',NULL,NULL,1),(850,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','370','849','Valeur d\'acquisition',NULL,NULL,1),(851,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','371','849','Bénéfice pris en compte',NULL,NULL,1),(852,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','379','849','Réductions de valeur actées',NULL,NULL,1),(853,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','40','1354','Créances commerciales',NULL,NULL,1),(854,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','400','853','Clients',NULL,NULL,1),(855,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4007','854','Rabais, remises et  ristournes à accorder et autres notes de crédit à établir',NULL,NULL,1),(856,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4008','854','Créances résultant de livraisons de biens (associations momentanées)',NULL,NULL,1),(857,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','401','853','Effets à recevoir',NULL,NULL,1),(858,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4010','857','Effets à recevoir',NULL,NULL,1),(859,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4013','857','Effets à l\'encaissement',NULL,NULL,1),(860,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4015','857','Effets à l\'escompte',NULL,NULL,1),(861,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','402','853','Clients, créances courantes, entreprises apparentées, administrateurs et gérants',NULL,NULL,1),(862,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4020','861','Entreprises liées',NULL,NULL,1),(863,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4021','861','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(864,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4022','861','Administrateurs et gérants d\'entreprise',NULL,NULL,1),(865,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','403','853','Effets à recevoir sur entreprises apparentées et administrateurs et gérants',NULL,NULL,1),(866,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4030','865','Entreprises liées',NULL,NULL,1),(867,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4031','865','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(868,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4032','865','Administrateurs et gérants de l\'entreprise',NULL,NULL,1),(869,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','404','853','Produits à recevoir (factures à établir)',NULL,NULL,1),(870,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','405','853','Clients : retenues sur garanties',NULL,NULL,1),(871,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','406','853','Acomptes versés',NULL,NULL,1),(872,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','407','853','Créances douteuses',NULL,NULL,1),(873,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','408','853','Compensation clients',NULL,NULL,1),(874,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','409','853','Réductions de valeur actées',NULL,NULL,1),(875,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41','1354','Autres créances',NULL,NULL,1),(876,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','410','875','Capital appelé, non versé',NULL,NULL,1),(877,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4100','876','Appels de fonds',NULL,NULL,1),(878,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4101','876','Actionnaires défaillants',NULL,NULL,1),(879,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','411','875','T.V.A. à récupérer',NULL,NULL,1),(880,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4110','879','T.V.A. due',NULL,NULL,1),(881,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4111','879','T.V.A. déductible',NULL,NULL,1),(882,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4112','879','Compte courant administration T.V.A.',NULL,NULL,1),(883,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4118','879','Taxe d\'égalisation due',NULL,NULL,1),(884,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','412','875','Impôts et versements fiscaux à récupérer',NULL,NULL,1),(885,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4120','884','Impôts belges sur le résultat',NULL,NULL,1),(886,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4125','884','Autres impôts belges',NULL,NULL,1),(887,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4128','884','Impôts étrangers',NULL,NULL,1),(888,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','414','875','Produits à recevoir',NULL,NULL,1),(889,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','416','875','Créances diverses',NULL,NULL,1),(890,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4160','889','Associés (compte d\'apport en société)',NULL,NULL,1),(891,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4161','889','Avances et prêts au personnel',NULL,NULL,1),(892,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4162','889','Compte courant des associés en S.P.R.L.',NULL,NULL,1),(893,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4163','889','Compte courant des administrateurs et gérants',NULL,NULL,1),(894,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4164','889','Créances sur sociétés apparentées',NULL,NULL,1),(895,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4166','889','Emballages et matériel à rendre',NULL,NULL,1),(896,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4167','889','Etat et établissements publics',NULL,NULL,1),(897,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41670','896','Subsides à recevoir',NULL,NULL,1),(898,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','41671','896','Autres créances',NULL,NULL,1),(899,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4168','889','Rabais, ristournes et remises à obtenir et autres avoirs non encore reçus',NULL,NULL,1),(900,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','417','875','Créances douteuses',NULL,NULL,1),(901,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','418','875','Cautionnements versés en numéraires',NULL,NULL,1),(902,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','419','875','Réductions de valeur actées',NULL,NULL,1),(903,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','42','1354','Dettes à plus d\'un an échéant dans l\'année',NULL,NULL,1),(904,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','420','903','Emprunts subordonnés',NULL,NULL,1),(905,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4200','904','Convertibles',NULL,NULL,1),(906,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4201','904','Non convertibles',NULL,NULL,1),(907,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','421','903','Emprunts obligataires non subordonnés',NULL,NULL,1),(908,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4210','907','Convertibles',NULL,NULL,1),(909,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4211','907','Non convertibles',NULL,NULL,1),(910,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','422','903','Dettes de location-financement et assimilées',NULL,NULL,1),(911,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4220','910','Financement de biens immobiliers',NULL,NULL,1),(912,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4221','910','Financement de biens mobiliers',NULL,NULL,1),(913,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','423','903','Etablissements de crédit',NULL,NULL,1),(914,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4230','913','Dettes en compte',NULL,NULL,1),(915,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4231','913','Promesses',NULL,NULL,1),(916,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4232','913','Crédits d\'acceptation',NULL,NULL,1),(917,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','424','903','Autres emprunts',NULL,NULL,1),(918,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','425','903','Dettes commerciales',NULL,NULL,1),(919,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4250','918','Fournisseurs',NULL,NULL,1),(920,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4251','918','Effets à payer',NULL,NULL,1),(921,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','426','903','Cautionnements reçus en numéraires',NULL,NULL,1),(922,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','429','903','Dettes diverses',NULL,NULL,1),(923,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4290','922','Entreprises liées',NULL,NULL,1),(924,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4291','922','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(925,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4292','922','Administrateurs, gérants, associés',NULL,NULL,1),(926,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4299','922','Autres dettes',NULL,NULL,1),(927,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','43','1354','Dettes financières',NULL,NULL,1),(928,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','430','927','Etablissements de crédit. Emprunts en compte à terme fixe',NULL,NULL,1),(929,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','431','927','Etablissements de crédit. Promesses',NULL,NULL,1),(930,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','432','927','Etablissements de crédit. Crédits d\'acceptation',NULL,NULL,1),(931,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','433','927','Etablissements de crédit. Dettes en compte courant',NULL,NULL,1),(932,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','439','927','Autres emprunts',NULL,NULL,1),(933,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44','1354','Dettes commerciales',NULL,NULL,1),(934,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','440','933','Fournisseurs',NULL,NULL,1),(935,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4400','934','Entreprises apparentées',NULL,NULL,1),(936,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44000','935','Entreprises liées',NULL,NULL,1),(937,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44001','935','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(938,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4401','934','Fournisseurs ordinaires',NULL,NULL,1),(939,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44010','938','Fournisseurs belges',NULL,NULL,1),(940,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44011','938','Fournisseurs CEE',NULL,NULL,1),(941,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44012','938','Fournisseurs importation',NULL,NULL,1),(942,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4402','934','Dettes envers les coparticipants (associations momentanées)',NULL,NULL,1),(943,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4403','934','Fournisseurs - retenues de garanties',NULL,NULL,1),(944,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','441','933','Effets à payer',NULL,NULL,1),(945,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4410','944','Entreprises apparentées',NULL,NULL,1),(946,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44100','945','Entreprises liées',NULL,NULL,1),(947,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44101','945','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(948,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4411','944','Fournisseurs ordinaires',NULL,NULL,1),(949,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44110','948','Fournisseurs belges',NULL,NULL,1),(950,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44111','948','Fournisseurs CEE',NULL,NULL,1),(951,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','44112','948','Fournisseurs importation',NULL,NULL,1),(952,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','444','933','Factures à recevoir',NULL,NULL,1),(953,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','446','933','Acomptes reçus',NULL,NULL,1),(954,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','448','933','Compensations fournisseurs',NULL,NULL,1),(955,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45','1354','Dettes fiscales, salariales et sociales',NULL,NULL,1),(956,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','450','955','Dettes fiscales estimées',NULL,NULL,1),(957,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4501','956','Impôts sur le résultat',NULL,NULL,1),(958,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4505','956','Autres impôts en Belgique',NULL,NULL,1),(959,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4508','956','Impôts à l\'étranger',NULL,NULL,1),(960,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','451','955','T.V.A. à payer',NULL,NULL,1),(961,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4510','960','T.V.A. due',NULL,NULL,1),(962,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4511','960','T.V.A. déductible',NULL,NULL,1),(963,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4512','960','Compte courant administration T.V.A.',NULL,NULL,1),(964,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4518','960','Taxe d\'égalisation due',NULL,NULL,1),(965,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','452','955','Impôts et taxes à payer',NULL,NULL,1),(966,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4520','965','Autres impôts sur le résultat',NULL,NULL,1),(967,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4525','965','Autres impôts et taxes en Belgique',NULL,NULL,1),(968,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45250','967','Précompte immobilier',NULL,NULL,1),(969,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45251','967','Impôts communaux à payer',NULL,NULL,1),(970,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45252','967','Impôts provinciaux à payer',NULL,NULL,1),(971,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','45253','967','Autres impôts et taxes à payer',NULL,NULL,1),(972,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4528','965','Impôts et taxes à l\'étranger',NULL,NULL,1),(973,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','453','955','Précomptes retenus',NULL,NULL,1),(974,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4530','973','Précompte professionnel retenu sur rémunérations',NULL,NULL,1),(975,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4531','973','Précompte professionnel retenu sur tantièmes',NULL,NULL,1),(976,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4532','973','Précompte mobilier retenu sur dividendes attribués',NULL,NULL,1),(977,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4533','973','Précompte mobilier retenu sur intérêts payés',NULL,NULL,1),(978,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4538','973','Autres précomptes retenus',NULL,NULL,1),(979,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','454','955','Office National de la Sécurité Sociale',NULL,NULL,1),(980,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4540','979','Arriérés',NULL,NULL,1),(981,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4541','979','1er trimestre',NULL,NULL,1),(982,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4542','979','2ème trimestre',NULL,NULL,1),(983,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4543','979','3ème trimestre',NULL,NULL,1),(984,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4544','979','4ème trimestre',NULL,NULL,1),(985,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','455','955','Rémunérations',NULL,NULL,1),(986,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4550','985','Administrateurs,  gérants et commissaires (non réviseurs)',NULL,NULL,1),(987,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4551','985','Direction',NULL,NULL,1),(988,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4552','985','Employés',NULL,NULL,1),(989,1,NULL,'0000-00-00 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00:00:00','PCMN-BASE','FINAN','XXXXXX','530','1045','De plus d\'un an',NULL,NULL,1),(1047,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','531','1045','De plus d\'un mois et à un an au plus',NULL,NULL,1),(1048,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','532','1045','d\'un mois au plus',NULL,NULL,1),(1049,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','539','1045','Réductions de valeur actées',NULL,NULL,1),(1050,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','54','1355','Valeurs échues à l\'encaissement',NULL,NULL,1),(1051,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','540','1050','Chèques à encaisser',NULL,NULL,1),(1052,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','541','1050','Coupons à encaisser',NULL,NULL,1),(1053,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','55','1355','Etablissements de crédit - Comptes ouverts auprès des divers établissements.',NULL,NULL,1),(1054,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','550','1053','Comptes courants',NULL,NULL,1),(1055,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','551','1053','Chèques émis',NULL,NULL,1),(1056,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','559','1053','Réductions de valeur actées',NULL,NULL,1),(1057,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','56','1355','Office des chèques postaux',NULL,NULL,1),(1058,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','560','1057','Compte courant',NULL,NULL,1),(1059,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','561','1057','Chèques émis',NULL,NULL,1),(1060,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','57','1355','Caisses',NULL,NULL,1),(1061,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','570','1060','à 577 Caisses - espèces ( 0 - centrale ; 7 - succursales et agences)',NULL,NULL,1),(1062,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','578','1060','Caisses - timbres ( 0 - 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00:00:00','PCMN-BASE','CHARGE','XXXXXX','6141','1116','Catalogues et imprimés',NULL,NULL,1),(1119,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6142','1116','Echantillons',NULL,NULL,1),(1120,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6143','1116','Foires et expositions',NULL,NULL,1),(1121,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6144','1116','Primes',NULL,NULL,1),(1122,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6145','1116','Cadeaux à la clientèle',NULL,NULL,1),(1123,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6146','1116','Missions et réceptions',NULL,NULL,1),(1124,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6147','1116','Documentation',NULL,NULL,1),(1125,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','615','1077','Sous-traitants',NULL,NULL,1),(1126,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6150','1125','Sous-traitants pour activités 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avantages sociaux directs',NULL,NULL,1),(1133,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6200','1132','Administrateurs ou gérants',NULL,NULL,1),(1134,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6201','1132','Personnel de direction',NULL,NULL,1),(1135,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6202','1132','Employés',NULL,NULL,1),(1136,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6203','1132','Ouvriers',NULL,NULL,1),(1137,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6204','1132','Autres membres du personnel',NULL,NULL,1),(1138,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','621','1131','Cotisations patronales d\'assurances sociales',NULL,NULL,1),(1139,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6210','1138','Sur salaires',NULL,NULL,1),(1140,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6211','1138','Sur appointements et commissions',NULL,NULL,1),(1141,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','622','1131','Primes patronales pour assurances extralégales',NULL,NULL,1),(1142,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','623','1131','Autres frais de personnel',NULL,NULL,1),(1143,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6230','1142','Assurances du personnel',NULL,NULL,1),(1144,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62300','1143','Assurances loi, responsabilité civile, chemin du travail',NULL,NULL,1),(1145,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62301','1143','Assurance salaire garanti',NULL,NULL,1),(1146,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62302','1143','Assurances individuelles',NULL,NULL,1),(1147,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6231','1142','Charges sociales diverses',NULL,NULL,1),(1148,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62310','1147','Jours fériés payés',NULL,NULL,1),(1149,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62311','1147','Salaire hebdomadaire garanti',NULL,NULL,1),(1150,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62312','1147','Allocations familiales complémentaires',NULL,NULL,1),(1151,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6232','1142','Charges sociales des administrateurs, gérants et commissaires',NULL,NULL,1),(1152,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62320','1151','Allocations familiales complémentaires pour non salariés',NULL,NULL,1),(1153,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62321','1151','Lois sociales pour indépendants',NULL,NULL,1),(1154,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','62322','1151','Divers',NULL,NULL,1),(1155,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','624','1131','Pensions de retraite et de survie',NULL,NULL,1),(1156,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6240','1155','Administrateurs et gérants',NULL,NULL,1),(1157,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6241','1155','Personnel',NULL,NULL,1),(1158,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','625','1131','Provision pour pécule de vacances',NULL,NULL,1),(1159,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6250','1158','Dotations',NULL,NULL,1),(1160,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6251','1158','Utilisations et reprises',NULL,NULL,1),(1161,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','63','1356','Amortissements, réductions de valeur et provisions pour risques et charges',NULL,NULL,1),(1162,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','630','1161','Dotations aux amortissements et aux réductions de valeur sur immobilisations',NULL,NULL,1),(1163,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6300','1162','Dotations aux amortissements sur frais d\'établissement',NULL,NULL,1),(1164,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6301','1162','Dotations aux amortissements sur immobilisations incorporelles',NULL,NULL,1),(1165,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6302','1162','Dotations aux amortissements sur immobilisations corporelles',NULL,NULL,1),(1166,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6308','1162','Dotations aux réductions de valeur sur immobilisations incorporelles',NULL,NULL,1),(1167,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6309','1162','Dotations aux réductions de valeur sur immobilisations corporelles',NULL,NULL,1),(1168,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','631','1161','Réductions de valeur sur stocks',NULL,NULL,1),(1169,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6310','1168','Dotations',NULL,NULL,1),(1170,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6311','1168','Reprises',NULL,NULL,1),(1171,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','632','1161','Réductions de valeur sur commandes en cours d\'exécution',NULL,NULL,1),(1172,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6320','1171','Dotations',NULL,NULL,1),(1173,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6321','1171','Reprises',NULL,NULL,1),(1174,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','633','1161','Réductions de valeur sur créances commerciales à plus d\'un an',NULL,NULL,1),(1175,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6330','1174','Dotations',NULL,NULL,1),(1176,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6331','1174','Reprises',NULL,NULL,1),(1177,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','634','1161','Réductions de valeur sur créances commerciales à un an au plus',NULL,NULL,1),(1178,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6340','1177','Dotations',NULL,NULL,1),(1179,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6341','1177','Reprises',NULL,NULL,1),(1180,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','635','1161','Provisions pour pensions et obligations similaires',NULL,NULL,1),(1181,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6350','1180','Dotations',NULL,NULL,1),(1182,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6351','1180','Utilisations et reprises',NULL,NULL,1),(1183,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','636','11613','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(1184,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6360','1183','Dotations',NULL,NULL,1),(1185,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6361','1183','Utilisations et reprises',NULL,NULL,1),(1186,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','637','1161','Provisions pour autres risques et charges',NULL,NULL,1),(1187,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6370','1186','Dotations',NULL,NULL,1),(1188,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6371','1186','Utilisations et reprises',NULL,NULL,1),(1189,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64','1356','Autres charges d\'exploitation',NULL,NULL,1),(1190,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','640','1189','Charges fiscales d\'exploitation',NULL,NULL,1),(1191,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6400','1190','Taxes et impôts directs',NULL,NULL,1),(1192,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64000','1191','Taxes sur autos et camions',NULL,NULL,1),(1193,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6401','1190','Taxes et impôts indirects',NULL,NULL,1),(1194,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64010','1193','Timbres fiscaux pris en charge par la firme',NULL,NULL,1),(1195,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64011','1193','Droits d\'enregistrement',NULL,NULL,1),(1196,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64012','1193','T.V.A. non déductible',NULL,NULL,1),(1197,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6402','1190','Impôts provinciaux et communaux',NULL,NULL,1),(1198,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64020','1197','Taxe sur la force motrice',NULL,NULL,1),(1199,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','64021','1197','Taxe sur le personnel occupé',NULL,NULL,1),(1200,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6403','1190','Taxes diverses',NULL,NULL,1),(1201,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','641','1189','Moins-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1202,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','642','1189','Moins-values sur réalisations de créances commerciales',NULL,NULL,1),(1203,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','643','1189','à 648 Charges d\'exploitations diverses',NULL,NULL,1),(1204,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','649','1189','Charges d\'exploitation portées à l\'actif au titre de restructuration',NULL,NULL,1),(1205,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','65','1356','Charges financières',NULL,NULL,1),(1206,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','650','1205','Charges des dettes',NULL,NULL,1),(1207,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6500','1206','Intérêts, commissions et frais afférents aux dettes',NULL,NULL,1),(1208,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6501','1206','Amortissements des agios et frais d\'émission d\'emprunts',NULL,NULL,1),(1209,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6502','1206','Autres charges de dettes',NULL,NULL,1),(1210,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6503','1206','Intérêts intercalaires portés à l\'actif',NULL,NULL,1),(1211,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','651','1205','Réductions de valeur sur actifs circulants',NULL,NULL,1),(1212,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6510','1211','Dotations',NULL,NULL,1),(1213,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6511','1211','Reprises',NULL,NULL,1),(1214,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','652','1205','Moins-values sur réalisation d\'actifs circulants',NULL,NULL,1),(1215,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','653','1205','Charges d\'escompte de créances',NULL,NULL,1),(1216,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','654','1205','Différences de change',NULL,NULL,1),(1217,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','655','1205','Ecarts de conversion des devises',NULL,NULL,1),(1218,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','656','1205','Frais de banques, de chèques postaux',NULL,NULL,1),(1219,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','657','1205','Commissions sur ouvertures de crédit, cautions et avals',NULL,NULL,1),(1220,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','658','1205','Frais de vente des titres',NULL,NULL,1),(1221,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','66','1356','Charges exceptionnelles',NULL,NULL,1),(1222,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','660','1221','Amortissements et réductions de valeur exceptionnels',NULL,NULL,1),(1223,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6600','1222','Sur frais d\'établissement',NULL,NULL,1),(1224,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6601','1222','Sur immobilisations incorporelles',NULL,NULL,1),(1225,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6602','1222','Sur immobilisations corporelles',NULL,NULL,1),(1226,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','661','1221','Réductions de valeur sur immobilisations financières',NULL,NULL,1),(1227,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','662','1221','Provisions pour risques et charges exceptionnels',NULL,NULL,1),(1228,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','663','1221','Moins-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1229,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6630','1228','Sur immobilisations incorporelles',NULL,NULL,1),(1230,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6631','1228','Sur immobilisations corporelles',NULL,NULL,1),(1231,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6632','1228','Sur immobilisations détenues en location-financement et droits similaires',NULL,NULL,1),(1232,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6633','1228','Sur immobilisations financières',NULL,NULL,1),(1233,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6634','1228','Sur immeubles acquis ou construits en vue de la revente',NULL,NULL,1),(1234,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','664','1221','à 668 Autres charges exceptionnelles',NULL,NULL,1),(1235,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','664','1221','Pénalités et amendes diverses',NULL,NULL,1),(1236,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','665','1221','Différence de charge',NULL,NULL,1),(1237,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','669','1221','Charges exceptionnelles transférées à l\'actif en frais de restructuration',NULL,NULL,1),(1238,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','67','1356','Impôts sur le résultat',NULL,NULL,1),(1239,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','670','1238','Impôts belges sur le résultat de l\'exercice',NULL,NULL,1),(1240,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6700','1239','Impôts et précomptes dus ou versés',NULL,NULL,1),(1241,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6701','1239','Excédent de versements d\'impôts et précomptes porté à l\'actif',NULL,NULL,1),(1242,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6702','1239','Charges fiscales estimées',NULL,NULL,1),(1243,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','671','1238','Impôts belges sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1244,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6710','1243','Suppléments d\'impôts dus ou versés',NULL,NULL,1),(1245,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6711','1243','Suppléments d\'impôts estimés',NULL,NULL,1),(1246,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6712','1243','Provisions fiscales constituées',NULL,NULL,1),(1247,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','672','1238','Impôts étrangers sur le résultat de l\'exercice',NULL,NULL,1),(1248,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','673','1238','Impôts étrangers sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1249,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','68','1356','Transferts aux réserves immunisées',NULL,NULL,1),(1250,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','69','1356','Affectation des résultats',NULL,NULL,1),(1251,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','690','1250','Perte reportée de l\'exercice précédent',NULL,NULL,1),(1252,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','691','1250','Dotation à la réserve légale',NULL,NULL,1),(1253,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','692','1250','Dotation aux autres réserves',NULL,NULL,1),(1254,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','693','1250','Bénéfice à reporter',NULL,NULL,1),(1255,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','694','1250','Rémunération du capital',NULL,NULL,1),(1256,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','695','1250','Administrateurs ou gérants',NULL,NULL,1),(1257,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','696','1250','Autres allocataires',NULL,NULL,1),(1258,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','70','1357','Chiffre d\'affaires',NULL,NULL,1),(1260,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','700','1258','Ventes de marchandises',NULL,NULL,1),(1261,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7000','1260','Ventes en Belgique',NULL,NULL,1),(1262,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7001','1260','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1263,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7002','1260','Ventes à l\'exportation',NULL,NULL,1),(1264,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','701','1258','Ventes de produits finis',NULL,NULL,1),(1265,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7010','1264','Ventes en Belgique',NULL,NULL,1),(1266,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7011','1264','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1267,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7012','1264','Ventes à l\'exportation',NULL,NULL,1),(1268,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','702','1258','Ventes de déchets et rebuts',NULL,NULL,1),(1269,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7020','1268','Ventes en Belgique',NULL,NULL,1),(1270,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7021','1268','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1271,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7022','1268','Ventes à l\'exportation',NULL,NULL,1),(1272,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','703','1258','Ventes d\'emballages récupérables',NULL,NULL,1),(1273,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','704','1258','Facturations des travaux en cours (associations momentanées)',NULL,NULL,1),(1274,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','705','1258','Prestations de services',NULL,NULL,1),(1275,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7050','1274','Prestations de services en Belgique',NULL,NULL,1),(1276,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7051','1274','Prestations de services dans les pays membres de la C.E.E.',NULL,NULL,1),(1277,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7052','1274','Prestations de services en vue de l\'exportation',NULL,NULL,1),(1278,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','706','1258','Pénalités et dédits obtenus par l\'entreprise',NULL,NULL,1),(1279,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','708','1258','Remises, ristournes et rabais accordés',NULL,NULL,1),(1280,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7080','1279','Sur ventes de marchandises',NULL,NULL,1),(1281,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7081','1279','Sur ventes de produits finis',NULL,NULL,1),(1282,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7082','1279','Sur ventes de déchets et rebuts',NULL,NULL,1),(1283,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7083','1279','Sur prestations de services',NULL,NULL,1),(1284,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7084','1279','Mali sur travaux facturés aux associations momentanées',NULL,NULL,1),(1285,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71','1357','Variation des stocks et des commandes en cours d\'exécution',NULL,NULL,1),(1286,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','712','1285','Des en cours de fabrication',NULL,NULL,1),(1287,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','713','1285','Des produits finis',NULL,NULL,1),(1288,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','715','1285','Des immeubles construits destinés à la vente',NULL,NULL,1),(1289,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','717','1285','Des commandes en cours d\'exécution',NULL,NULL,1),(1290,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7170','1289','Commandes en cours - Coût de revient',NULL,NULL,1),(1291,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71700','1290','Coût des commandes en cours d\'exécution',NULL,NULL,1),(1292,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71701','1290','Coût des travaux en cours des associations momentanées',NULL,NULL,1),(1293,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7171','1289','Bénéfices portés en compte sur commandes en cours',NULL,NULL,1),(1294,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71710','1293','Sur commandes en cours d\'exécution',NULL,NULL,1),(1295,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','71711','1293','Sur travaux en cours des associations momentanées',NULL,NULL,1),(1296,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','72','1357','Production immobilisée',NULL,NULL,1),(1297,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','720','1296','En frais d\'établissement',NULL,NULL,1),(1298,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','721','1296','En immobilisations incorporelles',NULL,NULL,1),(1299,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','722','1296','En immobilisations corporelles',NULL,NULL,1),(1300,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','723','1296','En immobilisations en cours',NULL,NULL,1),(1301,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','74','1357','Autres produits d\'exploitation',NULL,NULL,1),(1302,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','740','1301','Subsides d\'exploitation et montants compensatoires',NULL,NULL,1),(1303,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','741','1301','Plus-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1304,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','742','1301','Plus-values sur réalisations de créances commerciales',NULL,NULL,1),(1305,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','743','1301','à 749 Produits d\'exploitation divers',NULL,NULL,1),(1306,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','743','1301','Produits de services exploités dans l\'intérêt du personnel',NULL,NULL,1),(1307,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','744','1301','Commissions et courtages',NULL,NULL,1),(1308,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','745','1301','Redevances pour brevets et licences',NULL,NULL,1),(1309,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','746','1301','Prestations de services (transports, études, etc)',NULL,NULL,1),(1310,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','747','1301','Revenus des immeubles affectés aux activités non professionnelles',NULL,NULL,1),(1311,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','748','1301','Locations diverses à caractère professionnel',NULL,NULL,1),(1312,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','749','1301','Produits divers',NULL,NULL,1),(1313,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7490','1312','Bonis sur reprises d\'emballages consignés',NULL,NULL,1),(1314,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7491','1312','Bonis sur travaux en associations momentanées',NULL,NULL,1),(1315,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','75','1357','Produits financiers',NULL,NULL,1),(1316,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','750','1315','Produits des immobilisations financières',NULL,NULL,1),(1317,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7500','1316','Revenus des actions',NULL,NULL,1),(1318,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7501','1316','Revenus des obligations',NULL,NULL,1),(1319,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7502','1316','Revenus des créances à plus d\'un an',NULL,NULL,1),(1320,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','751','1315','Produits des actifs circulants',NULL,NULL,1),(1321,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','752','1315','Plus-values sur réalisations d\'actifs circulants',NULL,NULL,1),(1322,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','753','1315','Subsides en capital et en intérêts',NULL,NULL,1),(1323,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','754','1315','Différences de change',NULL,NULL,1),(1324,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','755','1315','Ecarts de conversion des devises',NULL,NULL,1),(1325,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','756','1315','à 759 Produits financiers divers',NULL,NULL,1),(1326,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','756','1315','Produits des autres créances',NULL,NULL,1),(1327,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','757','1315','Escomptes obtenus',NULL,NULL,1),(1328,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','76','1357','Produits exceptionnels',NULL,NULL,1),(1329,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','760','1328','Reprises d\'amortissements et de réductions de valeur',NULL,NULL,1),(1330,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7600','1329','Sur immobilisations incorporelles',NULL,NULL,1),(1331,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7601','1329','Sur immobilisations corporelles',NULL,NULL,1),(1332,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','761','1328','Reprises de réductions de valeur sur immobilisations financières',NULL,NULL,1),(1333,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','762','1328','Reprises de provisions pour risques et charges exceptionnelles',NULL,NULL,1),(1334,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','763','1328','Plus-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1335,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7630','1334','Sur immobilisations incorporelles',NULL,NULL,1),(1336,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7631','1334','Sur immobilisations corporelles',NULL,NULL,1),(1337,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7632','1334','Sur immobilisations financières',NULL,NULL,1),(1338,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','764','1328','Autres produits exceptionnels',NULL,NULL,1),(1339,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','77','1357','Régularisations d\'impôts et reprises de provisions fiscales',NULL,NULL,1),(1340,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','771','1339','Impôts belges sur le résultat',NULL,NULL,1),(1341,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7710','1340','Régularisations d\'impôts dus ou versés',NULL,NULL,1),(1342,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7711','1340','Régularisations d\'impôts estimés',NULL,NULL,1),(1343,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7712','1340','Reprises de provisions fiscales',NULL,NULL,1),(1344,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','773','1339','Impôts étrangers sur le résultat',NULL,NULL,1),(1345,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','79','1357','Affectation aux résultats',NULL,NULL,1),(1346,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','790','1345','Bénéfice reporté de l\'exercice précédent',NULL,NULL,1),(1347,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','791','1345','Prélèvement sur le capital et les primes d\'émission',NULL,NULL,1),(1348,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','792','1345','Prélèvement sur les réserves',NULL,NULL,1),(1349,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','793','1345','Perte à reporter',NULL,NULL,1),(1350,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','794','1345','Intervention d\'associés (ou du propriétaire) dans la perte',NULL,NULL,1),(1351,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1352,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1353,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1354,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1355,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1356,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1357,1,NULL,'0000-00-00 00:00:00','PCMN-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1401,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1402,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1403,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1404,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1405,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1406,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1407,1,NULL,'0000-00-00 00:00:00','PCG99-ABREGE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1501,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1502,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1503,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1504,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1505,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1506,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1507,1,NULL,'0000-00-00 00:00:00','PCG99-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(4001,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1','','Financiación básica',NULL,NULL,1),(4002,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACTIVO','XXXXXX','2','','Activo no corriente',NULL,NULL,1),(4003,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','EXISTENCIAS','XXXXXX','3','','Existencias',NULL,NULL,1),(4004,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4','','Acreedores y deudores por operaciones comerciales',NULL,NULL,1),(4005,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5','','Cuentas financieras',NULL,NULL,1),(4006,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6','','Compras y gastos',NULL,NULL,1),(4007,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7','','Ventas e ingresos',NULL,NULL,1),(4008,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','10','4001','CAPITAL',NULL,NULL,1),(4009,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','100','4008','Capital social',NULL,NULL,1),(4010,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','101','4008','Fondo social',NULL,NULL,1),(4011,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','CAPITAL','102','4008','Capital',NULL,NULL,1),(4012,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','103','4008','Socios por desembolsos no exigidos',NULL,NULL,1),(4013,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1030','4012','Socios por desembolsos no exigidos capital social',NULL,NULL,1),(4014,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1034','4012','Socios por desembolsos no exigidos capital pendiente de inscripción',NULL,NULL,1),(4015,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','104','4008','Socios por aportaciones no dineradas pendientes',NULL,NULL,1),(4016,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1040','4015','Socios por aportaciones no dineradas pendientes capital social',NULL,NULL,1),(4017,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1044','4015','Socios por aportaciones no dineradas pendientes capital pendiente de inscripción',NULL,NULL,1),(4018,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','108','4008','Acciones o participaciones propias en situaciones especiales',NULL,NULL,1),(4019,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','109','4008','Acciones o participaciones propias para reducción de capital',NULL,NULL,1),(4020,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','11','4001','Reservas y otros instrumentos de patrimonio',NULL,NULL,1),(4021,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','110','4020','Prima de emisión o asunción',NULL,NULL,1),(4022,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','111','4020','Otros instrumentos de patrimonio neto',NULL,NULL,1),(4023,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1110','4022','Patrimonio neto por emisión de instrumentos financieros compuestos',NULL,NULL,1),(4024,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1111','4022','Resto de instrumentos de patrimoio neto',NULL,NULL,1),(4025,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','112','4020','Reserva legal',NULL,NULL,1),(4026,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','113','4020','Reservas voluntarias',NULL,NULL,1),(4027,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','114','4020','Reservas especiales',NULL,NULL,1),(4028,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1140','4027','Reservas para acciones o participaciones de la sociedad dominante',NULL,NULL,1),(4029,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1141','4027','Reservas estatutarias',NULL,NULL,1),(4030,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1142','4027','Reservas por capital amortizado',NULL,NULL,1),(4031,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1143','4027','Reservas por fondo de comercio',NULL,NULL,1),(4032,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1144','4028','Reservas por acciones propias aceptadas en garantía',NULL,NULL,1),(4033,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','115','4020','Reservas por pérdidas y ganancias actuariales y otros ajustes',NULL,NULL,1),(4034,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','118','4020','Aportaciones de socios o propietarios',NULL,NULL,1),(4035,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','119','4020','Diferencias por ajuste del capital a euros',NULL,NULL,1),(4036,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','12','4001','Resultados pendientes de aplicación',NULL,NULL,1),(4037,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','120','4036','Remanente',NULL,NULL,1),(4038,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','121','4036','Resultados negativos de ejercicios anteriores',NULL,NULL,1),(4039,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','129','4036','Resultado del ejercicio',NULL,NULL,1),(4040,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','13','4001','Subvenciones, donaciones y ajustes por cambio de valor',NULL,NULL,1),(4041,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','130','4040','Subvenciones oficiales de capital',NULL,NULL,1),(4042,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','131','4040','Donaciones y legados de capital',NULL,NULL,1),(4043,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','132','4040','Otras subvenciones, donaciones y legados',NULL,NULL,1),(4044,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','133','4040','Ajustes por valoración en activos financieros disponibles para la venta',NULL,NULL,1),(4045,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','134','4040','Operaciones de cobertura',NULL,NULL,1),(4046,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1340','4045','Cobertura de flujos de efectivo',NULL,NULL,1),(4047,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1341','4045','Cobertura de una inversión neta en un negocio extranjero',NULL,NULL,1),(4048,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','135','4040','Diferencias de conversión',NULL,NULL,1),(4049,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','136','4040','Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta',NULL,NULL,1),(4050,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','137','4040','Ingresos fiscales a distribuir en varios ejercicios',NULL,NULL,1),(4051,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1370','4050','Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios',NULL,NULL,1),(4052,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1371','4050','Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios',NULL,NULL,1),(4053,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','14','4001','Provisiones',NULL,NULL,1),(4054,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','141','4053','Provisión para impuestos',NULL,NULL,1),(4055,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','142','4053','Provisión para otras responsabilidades',NULL,NULL,1),(4056,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','143','4053','Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4057,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','145','4053','Provisión para actuaciones medioambientales',NULL,NULL,1),(4058,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','15','4001','Deudas a largo plazo con características especiales',NULL,NULL,1),(4059,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','150','4058','Acciones o participaciones a largo plazo consideradas como pasivos financieros',NULL,NULL,1),(4060,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','153','4058','Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4061,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1533','4060','Desembolsos no exigidos empresas del grupo',NULL,NULL,1),(4062,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1534','4060','Desembolsos no exigidos empresas asociadas',NULL,NULL,1),(4063,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1535','4060','Desembolsos no exigidos otras partes vinculadas',NULL,NULL,1),(4064,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1536','4060','Otros desembolsos no exigidos',NULL,NULL,1),(4065,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','154','4058','Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4066,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1543','4065','Aportaciones no dinerarias pendientes empresas del grupo',NULL,NULL,1),(4067,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1544','4065','Aportaciones no dinerarias pendientes empresas asociadas',NULL,NULL,1),(4068,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1545','4065','Aportaciones no dinerarias pendientes otras partes vinculadas',NULL,NULL,1),(4069,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1546','4065','Otras aportaciones no dinerarias pendientes',NULL,NULL,1),(4070,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','16','4001','Deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4071,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','160','4070','Deudas a largo plazo con entidades de crédito vinculadas',NULL,NULL,1),(4072,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1603','4071','Deudas a largo plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4073,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1604','4071','Deudas a largo plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4074,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1605','4071','Deudas a largo plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4075,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','161','4070','Proveedores de inmovilizado a largo plazo partes vinculadas',NULL,NULL,1),(4076,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1613','4075','Proveedores de inmovilizado a largo plazo empresas del grupo',NULL,NULL,1),(4077,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1614','4075','Proveedores de inmovilizado a largo plazo empresas asociadas',NULL,NULL,1),(4078,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1615','4075','Proveedores de inmovilizado a largo plazo otras partes vinculadas',NULL,NULL,1),(4079,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','162','4070','Acreedores por arrendamiento financiero a largo plazo partes vinculadas',NULL,NULL,1),(4080,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1623','4079','Acreedores por arrendamiento financiero a largo plazo empresas del grupo',NULL,NULL,1),(4081,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1624','4080','Acreedores por arrendamiento financiero a largo plazo empresas asociadas',NULL,NULL,1),(4082,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1625','4080','Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas',NULL,NULL,1),(4083,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','163','4070','Otras deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4084,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1633','4083','Otras deudas a largo plazo empresas del grupo',NULL,NULL,1),(4085,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1634','4083','Otras deudas a largo plazo empresas asociadas',NULL,NULL,1),(4086,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1635','4083','Otras deudas a largo plazo otras partes vinculadas',NULL,NULL,1),(4087,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','17','4001','Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos',NULL,NULL,1),(4088,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','170','4087','Deudas a largo plazo con entidades de crédito',NULL,NULL,1),(4089,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','171','4087','Deudas a largo plazo',NULL,NULL,1),(4090,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','172','4087','Deudas a largo plazo transformables en suvbenciones donaciones y legados',NULL,NULL,1),(4091,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','173','4087','Proveedores de inmovilizado a largo plazo',NULL,NULL,1),(4092,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','174','4087','Acreedores por arrendamiento financiero a largo plazo',NULL,NULL,1),(4093,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','175','4087','Efectos a pagar a largo plazo',NULL,NULL,1),(4094,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','176','4087','Pasivos por derivados financieros a largo plazo',NULL,NULL,1),(4095,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','177','4087','Obligaciones y bonos',NULL,NULL,1),(4096,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','179','4087','Deudas representadas en otros valores negociables',NULL,NULL,1),(4097,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','18','4001','Pasivos por fianzas garantias y otros conceptos a largo plazo',NULL,NULL,1),(4098,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','180','4097','Fianzas recibidas a largo plazo',NULL,NULL,1),(4099,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','181','4097','Anticipos recibidos por ventas o prestaciones de servicios a largo plazo',NULL,NULL,1),(4100,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','185','4097','Depositos recibidos a largo plazo',NULL,NULL,1),(4101,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','19','4001','Situaciones transitorias de financiación',NULL,NULL,1),(4102,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','190','4101','Acciones o participaciones emitidas',NULL,NULL,1),(4103,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','192','4101','Suscriptores de acciones',NULL,NULL,1),(4104,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','194','4101','Capital emitido pendiente de inscripción',NULL,NULL,1),(4105,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','195','4101','Acciones o participaciones emitidas consideradas como pasivos financieros',NULL,NULL,1),(4106,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','197','4101','Suscriptores de acciones consideradas como pasivos financieros',NULL,NULL,1),(4107,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','199','4101','Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción',NULL,NULL,1),(4108,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','20','4002','Inmovilizaciones intangibles',NULL,NULL,1),(4109,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','200','4108','Investigación',NULL,NULL,1),(4110,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','201','4108','Desarrollo',NULL,NULL,1),(4111,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','202','4108','Concesiones administrativas',NULL,NULL,1),(4112,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','203','4108','Propiedad industrial',NULL,NULL,1),(4113,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','205','4108','Derechos de transpaso',NULL,NULL,1),(4114,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','206','4108','Aplicaciones informáticas',NULL,NULL,1),(4115,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','209','4108','Anticipos para inmovilizaciones intangibles',NULL,NULL,1),(4116,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','21','4002','Inmovilizaciones materiales',NULL,NULL,1),(4117,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','210','4116','Terrenos y bienes naturales',NULL,NULL,1),(4118,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','211','4116','Construcciones',NULL,NULL,1),(4119,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','212','4116','Instalaciones técnicas',NULL,NULL,1),(4120,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','213','4116','Maquinaria',NULL,NULL,1),(4121,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','214','4116','Utillaje',NULL,NULL,1),(4122,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','215','4116','Otras instalaciones',NULL,NULL,1),(4123,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','216','4116','Mobiliario',NULL,NULL,1),(4124,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','217','4116','Equipos para procesos de información',NULL,NULL,1),(4125,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','218','4116','Elementos de transporte',NULL,NULL,1),(4126,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','219','4116','Otro inmovilizado material',NULL,NULL,1),(4127,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','22','4002','Inversiones inmobiliarias',NULL,NULL,1),(4128,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','220','4127','Inversiones en terreons y bienes naturales',NULL,NULL,1),(4129,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','221','4127','Inversiones en construcciones',NULL,NULL,1),(4130,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','23','4002','Inmovilizaciones materiales en curso',NULL,NULL,1),(4131,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','230','4130','Adaptación de terrenos y bienes naturales',NULL,NULL,1),(4132,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','231','4130','Construcciones en curso',NULL,NULL,1),(4133,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','232','4130','Instalaciones técnicas en montaje',NULL,NULL,1),(4134,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','233','4130','Maquinaria en montaje',NULL,NULL,1),(4135,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','237','4130','Equipos para procesos de información en montaje',NULL,NULL,1),(4136,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','239','4130','Anticipos para inmovilizaciones materiales',NULL,NULL,1),(4137,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','24','4002','Inversiones financieras a largo plazo en partes vinculadas',NULL,NULL,1),(4138,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','240','4137','Participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4139,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2403','4138','Participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4140,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2404','4138','Participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4141,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2405','4138','Participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4142,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','241','4137','Valores representativos de deuda a largo plazo de partes vinculadas',NULL,NULL,1),(4143,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2413','4142','Valores representativos de deuda a largo plazo de empresas del grupo',NULL,NULL,1),(4144,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2414','4142','Valores representativos de deuda a largo plazo de empresas asociadas',NULL,NULL,1),(4145,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2415','4142','Valores representativos de deuda a largo plazo de otras partes vinculadas',NULL,NULL,1),(4146,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','242','4137','Créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4147,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2423','4146','Créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4148,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2424','4146','Créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4149,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2425','4146','Créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4150,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','249','4137','Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4151,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2493','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4152,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2494','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4153,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2495','4150','Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4154,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','25','4002','Otras inversiones financieras a largo plazo',NULL,NULL,1),(4155,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','250','4154','Inversiones financieras a largo plazo en instrumentos de patrimonio',NULL,NULL,1),(4156,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','251','4154','Valores representativos de deuda a largo plazo',NULL,NULL,1),(4157,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','252','4154','Créditos a largo plazo',NULL,NULL,1),(4158,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','253','4154','Créditos a largo plazo por enajenación de inmovilizado',NULL,NULL,1),(4159,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','254','4154','Créditos a largo plazo al personal',NULL,NULL,1),(4160,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','255','4154','Activos por derivados financieros a largo plazo',NULL,NULL,1),(4161,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','258','4154','Imposiciones a largo plazo',NULL,NULL,1),(4162,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','259','4154','Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo',NULL,NULL,1),(4163,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','26','4002','Fianzas y depósitos constituidos a largo plazo',NULL,NULL,1),(4164,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','260','4163','Fianzas constituidas a largo plazo',NULL,NULL,1),(4165,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','261','4163','Depósitos constituidos a largo plazo',NULL,NULL,1),(4166,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','28','4002','Amortización acumulada del inmovilizado',NULL,NULL,1),(4167,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','280','4166','Amortización acumulado del inmovilizado intangible',NULL,NULL,1),(4168,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2800','4167','Amortización acumulada de investigación',NULL,NULL,1),(4169,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2801','4167','Amortización acumulada de desarrollo',NULL,NULL,1),(4170,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2802','4167','Amortización acumulada de concesiones administrativas',NULL,NULL,1),(4171,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2803','4167','Amortización acumulada de propiedad industrial',NULL,NULL,1),(4172,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2805','4167','Amortización acumulada de derechos de transpaso',NULL,NULL,1),(4173,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2806','4167','Amortización acumulada de aplicaciones informáticas',NULL,NULL,1),(4174,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','281','4166','Amortización acumulado del inmovilizado material',NULL,NULL,1),(4175,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2811','4174','Amortización acumulada de construcciones',NULL,NULL,1),(4176,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2812','4174','Amortización acumulada de instalaciones técnicas',NULL,NULL,1),(4177,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2813','4174','Amortización acumulada de maquinaria',NULL,NULL,1),(4178,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2814','4174','Amortización acumulada de utillaje',NULL,NULL,1),(4179,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2815','4174','Amortización acumulada de otras instalaciones',NULL,NULL,1),(4180,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2816','4174','Amortización acumulada de mobiliario',NULL,NULL,1),(4181,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2817','4174','Amortización acumulada de equipos para proceso de información',NULL,NULL,1),(4182,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2818','4174','Amortización acumulada de elementos de transporte',NULL,NULL,1),(4183,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2819','4175','Amortización acumulada de otro inmovilizado material',NULL,NULL,1),(4184,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','282','4166','Amortización acumulada de las inversiones inmobiliarias',NULL,NULL,1),(4185,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','29','4002','Deterioro de valor de activos no corrientes',NULL,NULL,1),(4186,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','290','4185','Deterioro de valor del inmovilizado intangible',NULL,NULL,1),(4187,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2900','4186','Deterioro de valor de investigación',NULL,NULL,1),(4188,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2901','4186','Deterioro de valor de desarrollo',NULL,NULL,1),(4189,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2902','4186','Deterioro de valor de concesiones administrativas',NULL,NULL,1),(4190,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2903','4186','Deterioro de valor de propiedad industrial',NULL,NULL,1),(4191,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2905','4186','Deterioro de valor de derechos de transpaso',NULL,NULL,1),(4192,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2906','4186','Deterioro de valor de aplicaciones informáticas',NULL,NULL,1),(4193,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','291','4185','Deterioro de valor del inmovilizado material',NULL,NULL,1),(4194,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2910','4193','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4195,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2911','4193','Deterioro de valor de construcciones',NULL,NULL,1),(4196,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2912','4193','Deterioro de valor de instalaciones técnicas',NULL,NULL,1),(4197,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2913','4193','Deterioro de valor de maquinaria',NULL,NULL,1),(4198,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2914','4193','Deterioro de valor de utillajes',NULL,NULL,1),(4199,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2915','4194','Deterioro de valor de otras instalaciones',NULL,NULL,1),(4200,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2916','4194','Deterioro de valor de mobiliario',NULL,NULL,1),(4201,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2917','4194','Deterioro de valor de equipos para proceso de información',NULL,NULL,1),(4202,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2918','4194','Deterioro de valor de elementos de transporte',NULL,NULL,1),(4203,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2919','4194','Deterioro de valor de otro inmovilizado material',NULL,NULL,1),(4204,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','292','4185','Deterioro de valor de las inversiones inmobiliarias',NULL,NULL,1),(4205,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2920','4204','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4206,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2921','4204','Deterioro de valor de construcciones',NULL,NULL,1),(4207,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','293','4185','Deterioro de valor de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4208,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2933','4207','Deterioro de valor de participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4209,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2934','4207','Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4210,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2935','4207','Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4211,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','294','4185','Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas',NULL,NULL,1),(4212,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2943','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo',NULL,NULL,1),(4213,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2944','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas',NULL,NULL,1),(4214,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2945','4211','Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas',NULL,NULL,1),(4215,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','295','4185','Deterioro de valor de créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4216,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2953','4215','Deterioro de valor de créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4217,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2954','4215','Deterioro de valor de créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4218,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2955','4215','Deterioro de valor de créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4219,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','296','4185','Deterioro de valor de participaciones en el patrimonio netoa largo plazo',NULL,NULL,1),(4220,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','297','4185','Deterioro de valor de valores representativos de deuda a largo plazo',NULL,NULL,1),(4221,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','298','4185','Deterioro de valor de créditos a largo plazo',NULL,NULL,1),(4222,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','30','4003','Comerciales',NULL,NULL,1),(4223,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','300','4222','Mercaderías A',NULL,NULL,1),(4224,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','301','4222','Mercaderías B',NULL,NULL,1),(4225,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','31','4003','Materias primas',NULL,NULL,1),(4226,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','310','4225','Materias primas A',NULL,NULL,1),(4227,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','311','4225','Materias primas B',NULL,NULL,1),(4228,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','32','4003','Otros aprovisionamientos',NULL,NULL,1),(4229,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','320','4228','Elementos y conjuntos incorporables',NULL,NULL,1),(4230,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','321','4228','Combustibles',NULL,NULL,1),(4231,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','322','4228','Repuestos',NULL,NULL,1),(4232,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','325','4228','Materiales diversos',NULL,NULL,1),(4233,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','326','4228','Embalajes',NULL,NULL,1),(4234,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','327','4228','Envases',NULL,NULL,1),(4235,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','328','4229','Material de oficina',NULL,NULL,1),(4236,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','33','4003','Productos en curso',NULL,NULL,1),(4237,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','330','4236','Productos en curos A',NULL,NULL,1),(4238,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','331','4236','Productos en curso B',NULL,NULL,1),(4239,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','34','4003','Productos semiterminados',NULL,NULL,1),(4240,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','340','4239','Productos semiterminados A',NULL,NULL,1),(4241,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','341','4239','Productos semiterminados B',NULL,NULL,1),(4242,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','35','4003','Productos terminados',NULL,NULL,1),(4243,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','350','4242','Productos terminados A',NULL,NULL,1),(4244,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','351','4242','Productos terminados B',NULL,NULL,1),(4245,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','36','4003','Subproductos, residuos y materiales recuperados',NULL,NULL,1),(4246,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','360','4245','Subproductos A',NULL,NULL,1),(4247,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','361','4245','Subproductos B',NULL,NULL,1),(4248,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','365','4245','Residuos A',NULL,NULL,1),(4249,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','366','4245','Residuos B',NULL,NULL,1),(4250,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','368','4245','Materiales recuperados A',NULL,NULL,1),(4251,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','369','4245','Materiales recuperados B',NULL,NULL,1),(4252,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','39','4003','Deterioro de valor de las existencias',NULL,NULL,1),(4253,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','390','4252','Deterioro de valor de las mercaderías',NULL,NULL,1),(4254,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','391','4252','Deterioro de valor de las materias primas',NULL,NULL,1),(4255,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','392','4252','Deterioro de valor de otros aprovisionamientos',NULL,NULL,1),(4256,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','393','4252','Deterioro de valor de los productos en curso',NULL,NULL,1),(4257,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','394','4252','Deterioro de valor de los productos semiterminados',NULL,NULL,1),(4258,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','395','4252','Deterioro de valor de los productos terminados',NULL,NULL,1),(4259,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','396','4252','Deterioro de valor de los subproductos, residuos y materiales recuperados',NULL,NULL,1),(4260,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','40','4004','Proveedores',NULL,NULL,1),(4261,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','400','4260','Proveedores',NULL,NULL,1),(4262,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4000','4261','Proveedores euros',NULL,NULL,1),(4263,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4004','4261','Proveedores moneda extranjera',NULL,NULL,1),(4264,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4009','4261','Proveedores facturas pendientes de recibir o formalizar',NULL,NULL,1),(4265,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','401','4260','Proveedores efectos comerciales a pagar',NULL,NULL,1),(4266,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','403','4260','Proveedores empresas del grupo',NULL,NULL,1),(4267,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4030','4266','Proveedores empresas del grupo euros',NULL,NULL,1),(4268,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4031','4266','Efectos comerciales a pagar empresas del grupo',NULL,NULL,1),(4269,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4034','4266','Proveedores empresas del grupo moneda extranjera',NULL,NULL,1),(4270,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4036','4266','Envases y embalajes a devolver a proveedores empresas del grupo',NULL,NULL,1),(4271,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4039','4266','Proveedores empresas del grupo facturas pendientes de recibir o de formalizar',NULL,NULL,1),(4272,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','404','4260','Proveedores empresas asociadas',NULL,NULL,1),(4273,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','405','4260','Proveedores otras partes vinculadas',NULL,NULL,1),(4274,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','406','4260','Envases y embalajes a devolver a proveedores',NULL,NULL,1),(4275,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','407','4260','Anticipos a proveedores',NULL,NULL,1),(4276,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','41','4004','Acreedores varios',NULL,NULL,1),(4277,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','410','4276','Acreedores por prestaciones de servicios',NULL,NULL,1),(4278,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4100','4277','Acreedores por prestaciones de servicios euros',NULL,NULL,1),(4279,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4104','4277','Acreedores por prestaciones de servicios moneda extranjera',NULL,NULL,1),(4280,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4109','4277','Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar',NULL,NULL,1),(4281,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','411','4276','Acreedores efectos comerciales a pagar',NULL,NULL,1),(4282,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','419','4276','Acreedores por operaciones en común',NULL,NULL,1),(4283,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','43','4004','Clientes',NULL,NULL,1),(4284,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','430','4283','Clientes',NULL,NULL,1),(4285,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4300','4284','Clientes euros',NULL,NULL,1),(4286,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4304','4284','Clientes moneda extranjera',NULL,NULL,1),(4287,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4309','4284','Clientes facturas pendientes de formalizar',NULL,NULL,1),(4288,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','431','4283','Clientes efectos comerciales a cobrar',NULL,NULL,1),(4289,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4310','4288','Efectos comerciales en cartera',NULL,NULL,1),(4290,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4311','4288','Efectos comerciales descontados',NULL,NULL,1),(4291,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4312','4288','Efectos comerciales en gestión de cobro',NULL,NULL,1),(4292,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4315','4288','Efectos comerciales impagados',NULL,NULL,1),(4293,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','432','4283','Clientes operaciones de factoring',NULL,NULL,1),(4294,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','433','4283','Clientes empresas del grupo',NULL,NULL,1),(4295,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4330','4294','Clientes empresas del grupo euros',NULL,NULL,1),(4296,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4331','4294','Efectos comerciales a cobrar empresas del grupo',NULL,NULL,1),(4297,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4332','4294','Clientes empresas del grupo operaciones de factoring',NULL,NULL,1),(4298,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4334','4294','Clientes empresas del grupo moneda extranjera',NULL,NULL,1),(4299,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4336','4294','Clientes empresas del grupo dudoso cobro',NULL,NULL,1),(4300,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4337','4294','Envases y embalajes a devolver a clientes empresas del grupo',NULL,NULL,1),(4301,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4339','4294','Clientes empresas del grupo facturas pendientes de formalizar',NULL,NULL,1),(4302,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','434','4283','Clientes empresas asociadas',NULL,NULL,1),(4303,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','435','4283','Clientes otras partes vinculadas',NULL,NULL,1),(4304,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','436','4283','Clientes de dudoso cobro',NULL,NULL,1),(4305,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','437','4283','Envases y embalajes a devolver por clientes',NULL,NULL,1),(4306,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','438','4283','Anticipos de clientes',NULL,NULL,1),(4307,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','44','4004','Deudores varios',NULL,NULL,1),(4308,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','440','4307','Deudores',NULL,NULL,1),(4309,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4400','4308','Deudores euros',NULL,NULL,1),(4310,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4404','4308','Deudores moneda extranjera',NULL,NULL,1),(4311,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4409','4308','Deudores facturas pendientes de formalizar',NULL,NULL,1),(4312,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','441','4307','Deudores efectos comerciales a cobrar',NULL,NULL,1),(4313,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4410','4312','Deudores efectos comerciales en cartera',NULL,NULL,1),(4314,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4411','4312','Deudores efectos comerciales descontados',NULL,NULL,1),(4315,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4412','4312','Deudores efectos comerciales en gestión de cobro',NULL,NULL,1),(4316,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4415','4312','Deudores efectos comerciales impagados',NULL,NULL,1),(4317,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','446','4307','Deudores de dusoso cobro',NULL,NULL,1),(4318,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','449','4307','Deudores por operaciones en común',NULL,NULL,1),(4319,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','46','4004','Personal',NULL,NULL,1),(4320,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','460','4319','Anticipos de renumeraciones',NULL,NULL,1),(4321,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','465','4319','Renumeraciones pendientes de pago',NULL,NULL,1),(4322,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','47','4004','Administraciones Públicas',NULL,NULL,1),(4323,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','470','4322','Hacienda Pública deudora por diversos conceptos',NULL,NULL,1),(4324,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4700','4323','Hacienda Pública deudora por IVA',NULL,NULL,1),(4325,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4708','4323','Hacienda Pública deudora por subvenciones concedidas',NULL,NULL,1),(4326,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4709','4323','Hacienda Pública deudora por devolución de impuestos',NULL,NULL,1),(4327,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','471','4322','Organismos de la Seguridad Social deudores',NULL,NULL,1),(4328,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','472','4322','Hacienda Pública IVA soportado',NULL,NULL,1),(4329,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','473','4322','Hacienda Pública retenciones y pagos a cuenta',NULL,NULL,1),(4330,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','474','4322','Activos por impuesto diferido',NULL,NULL,1),(4331,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4740','4330','Activos por diferencias temporarias deducibles',NULL,NULL,1),(4332,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4742','4330','Derechos por deducciones y bonificaciones pendientes de aplicar',NULL,NULL,1),(4333,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4745','4330','Crédito por pérdidasa compensar del ejercicio',NULL,NULL,1),(4334,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','475','4322','Hacienda Pública acreedora por conceptos fiscales',NULL,NULL,1),(4335,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4750','4334','Hacienda Pública acreedora por IVA',NULL,NULL,1),(4336,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4751','4334','Hacienda Pública acreedora por retenciones practicadas',NULL,NULL,1),(4337,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4752','4334','Hacienda Pública acreedora por impuesto sobre sociedades',NULL,NULL,1),(4338,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4758','4334','Hacienda Pública acreedora por subvenciones a integrar',NULL,NULL,1),(4339,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','476','4322','Organismos de la Seguridad Social acreedores',NULL,NULL,1),(4340,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','477','4322','Hacienda Pública IVA repercutido',NULL,NULL,1),(4341,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','479','4322','Pasivos por diferencias temporarias imponibles',NULL,NULL,1),(4342,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','48','4004','Ajustes por periodificación',NULL,NULL,1),(4343,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','480','4342','Gastos anticipados',NULL,NULL,1),(4344,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','485','4342','Ingresos anticipados',NULL,NULL,1),(4345,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','49','4004','Deterioro de valor de créditos comerciales y provisiones a corto plazo',NULL,NULL,1),(4346,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','490','4345','Deterioro de valor de créditos por operaciones comerciales',NULL,NULL,1),(4347,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','493','4345','Deterioro de valor de créditos por operaciones comerciales con partes vinculadas',NULL,NULL,1),(4348,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4933','4347','Deterioro de valor de créditos por operaciones comerciales con empresas del grupo',NULL,NULL,1),(4349,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4934','4347','Deterioro de valor de créditos por operaciones comerciales con empresas asociadas',NULL,NULL,1),(4350,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4935','4347','Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas',NULL,NULL,1),(4351,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','499','4345','Provisiones por operaciones comerciales',NULL,NULL,1),(4352,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4994','4351','Provisión para contratos anerosos',NULL,NULL,1),(4353,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4999','4351','Provisión para otras operaciones comerciales',NULL,NULL,1),(4354,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','50','4005','Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo',NULL,NULL,1),(4355,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','500','4354','Obligaciones y bonos a corto plazo',NULL,NULL,1),(4356,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','502','4354','Acciones o participaciones a corto plazo consideradas como pasivos financieros',NULL,NULL,1),(4357,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','505','4354','Deudas representadas en otros valores negociables a corto plazo',NULL,NULL,1),(4358,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','506','4354','Intereses a corto plazo de emprésitos y otras emisiones analógicas',NULL,NULL,1),(4359,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','507','4354','Dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4360,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','509','4354','Valores negociables amortizados',NULL,NULL,1),(4361,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5090','4360','Obligaciones y bonos amortizados',NULL,NULL,1),(4362,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5095','4360','Otros valores negociables amortizados',NULL,NULL,1),(4363,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','51','4005','Deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4364,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','510','4363','Deudas a corto plazo con entidades de crédito vinculadas',NULL,NULL,1),(4365,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5103','4364','Deudas a corto plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4366,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5104','4364','Deudas a corto plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4367,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5105','4364','Deudas a corto plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4368,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','511','4363','Proveedores de inmovilizado a corto plazo partes vinculadas',NULL,NULL,1),(4369,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5113','4368','Proveedores de inmovilizado a corto plazo empresas del grupo',NULL,NULL,1),(4370,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5114','4368','Proveedores de inmovilizado a corto plazo empresas asociadas',NULL,NULL,1),(4371,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5115','4368','Proveedores de inmovilizado a corto plazo otras partes vinculadas',NULL,NULL,1),(4372,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','512','4363','Acreedores por arrendamiento financiero a corto plazo partes vinculadas',NULL,NULL,1),(4373,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5123','4372','Acreedores por arrendamiento financiero a corto plazo empresas del grupo',NULL,NULL,1),(4374,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5124','4372','Acreedores por arrendamiento financiero a corto plazo empresas asociadas',NULL,NULL,1),(4375,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5125','4372','Acreedores por arrendamiento financiero a corto plazo otras partes vinculadas',NULL,NULL,1),(4376,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','513','4363','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4377,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5133','4376','Otras deudas a corto plazo con empresas del grupo',NULL,NULL,1),(4378,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5134','4376','Otras deudas a corto plazo con empresas asociadas',NULL,NULL,1),(4379,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5135','4376','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4380,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','514','4363','Intereses a corto plazo con partes vinculadas',NULL,NULL,1),(4381,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5143','4380','Intereses a corto plazo empresas del grupo',NULL,NULL,1),(4382,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5144','4380','Intereses a corto plazo empresas asociadas',NULL,NULL,1),(4383,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5145','4380','Intereses deudas a corto plazo partes vinculadas',NULL,NULL,1),(4384,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','52','4005','Deudas a corto plazo por préstamos recibidos y otros conceptos',NULL,NULL,1),(4385,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','520','4384','Deudas a corto plazo con entidades de crédito',NULL,NULL,1),(4386,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5200','4385','Préstamos a corto plazo de entidades de crédito',NULL,NULL,1),(4387,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5201','4385','Deudas a corto plazo por crédito dispuesto',NULL,NULL,1),(4388,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5208','4385','Deudas por efectos descontados',NULL,NULL,1),(4389,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5209','4385','Deudas por operaciones de factoring',NULL,NULL,1),(4390,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','521','4384','Deudas a corto plazo',NULL,NULL,1),(4391,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','522','4384','Deudas a corto plazo transformables en subvenciones donaciones y legados',NULL,NULL,1),(4392,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','523','4384','Proveedores de inmovilizado a corto plazo',NULL,NULL,1),(4393,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','526','4384','Dividendo activo a pagar',NULL,NULL,1),(4394,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','527','4384','Intereses a corto plazo de deudas con entidades de crédito',NULL,NULL,1),(4395,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','528','4384','Intereses a corto plazo de deudas',NULL,NULL,1),(4396,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','529','4384','Provisiones a corto plazo',NULL,NULL,1),(4397,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5291','4396','Provisión a corto plazo para impuestos',NULL,NULL,1),(4398,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5292','4396','Provisión a corto plazo para otras responsabilidades',NULL,NULL,1),(4399,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5293','4396','Provisión a corto plazo por desmantelamiento retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4400,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5295','4396','Provisión a corto plazo para actuaciones medioambientales',NULL,NULL,1),(4401,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','53','4005','Inversiones financieras a corto plazo en partes vinculadas',NULL,NULL,1),(4402,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','530','4401','Participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4403,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5303','4402','Participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4404,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5304','4402','Participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4405,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5305','4402','Participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4406,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','531','4401','Valores representativos de deuda a corto plazo de partes vinculadas',NULL,NULL,1),(4407,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5313','4406','Valores representativos de deuda a corto plazo de empresas del grupo',NULL,NULL,1),(4408,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5314','4406','Valores representativos de deuda a corto plazo de empresas asociadas',NULL,NULL,1),(4409,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5315','4406','Valores representativos de deuda a corto plazo de otras partes vinculadas',NULL,NULL,1),(4410,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','532','4401','Créditos a corto plazo a partes vinculadas',NULL,NULL,1),(4411,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5323','4410','Créditos a corto plazo a empresas del grupo',NULL,NULL,1),(4412,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5324','4410','Créditos a corto plazo a empresas asociadas',NULL,NULL,1),(4413,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5325','4410','Créditos a corto plazo a otras partes vinculadas',NULL,NULL,1),(4414,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','533','4401','Intereses a corto plazo de valores representativos de deuda de partes vinculadas',NULL,NULL,1),(4415,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5333','4414','Intereses a corto plazo de valores representativos de deuda en empresas del grupo',NULL,NULL,1),(4416,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5334','4414','Intereses a corto plazo de valores representativos de deuda en empresas asociadas',NULL,NULL,1),(4417,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5335','4414','Intereses a corto plazo de valores representativos de deuda en otras partes vinculadas',NULL,NULL,1),(4418,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','534','4401','Intereses a corto plazo de créditos a partes vinculadas',NULL,NULL,1),(4419,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5343','4418','Intereses a corto plazo de créditos a empresas del grupo',NULL,NULL,1),(4420,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5344','4418','Intereses a corto plazo de créditos a empresas asociadas',NULL,NULL,1),(4421,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5345','4418','Intereses a corto plazo de créditos a otras partes vinculadas',NULL,NULL,1),(4422,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','535','4401','Dividendo a cobrar de inversiones financieras en partes vinculadas',NULL,NULL,1),(4423,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5353','4422','Dividendo a cobrar de empresas del grupo',NULL,NULL,1),(4424,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5354','4422','Dividendo a cobrar de empresas asociadas',NULL,NULL,1),(4425,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5355','4422','Dividendo a cobrar de otras partes vinculadas',NULL,NULL,1),(4426,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','539','4401','Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4427,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5393','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4428,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5394','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4429,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5395','4426','Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4430,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','54','4005','Otras inversiones financieras a corto plazo',NULL,NULL,1),(4431,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','540','4430','Inversiones financieras a corto plazo en instrumentos de patrimonio',NULL,NULL,1),(4432,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','541','4430','Valores representativos de deuda a corto plazo',NULL,NULL,1),(4433,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','542','4430','Créditos a corto plazo',NULL,NULL,1),(4434,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','543','4430','Créditos a corto plazo por enejenación de inmovilizado',NULL,NULL,1),(4435,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','544','4430','Créditos a corto plazo al personal',NULL,NULL,1),(4436,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','545','4430','Dividendo a cobrar',NULL,NULL,1),(4437,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','546','4430','Intereses a corto plazo de valores reprsentativos de deuda',NULL,NULL,1),(4438,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','547','4430','Intereses a corto plazo de créditos',NULL,NULL,1),(4439,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','548','4430','Imposiciones a corto plazo',NULL,NULL,1),(4440,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','549','4430','Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo',NULL,NULL,1),(4441,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','55','4005','Otras cuentas no bancarias',NULL,NULL,1),(4442,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','550','4441','Titular de la explotación',NULL,NULL,1),(4443,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','551','4441','Cuenta corriente con socios y administradores',NULL,NULL,1),(4444,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','552','4441','Cuenta corriente otras personas y entidades vinculadas',NULL,NULL,1),(4445,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5523','4444','Cuenta corriente con empresas del grupo',NULL,NULL,1),(4446,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5524','4444','Cuenta corriente con empresas asociadas',NULL,NULL,1),(4447,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5525','4444','Cuenta corriente con otras partes vinculadas',NULL,NULL,1),(4448,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','554','4441','Cuenta corriente con uniones temporales de empresas y comunidades de bienes',NULL,NULL,1),(4449,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','555','4441','Partidas pendientes de aplicación',NULL,NULL,1),(4450,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','556','4441','Desembolsos exigidos sobre participaciones en el patrimonio neto',NULL,NULL,1),(4451,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5563','4450','Desembolsos exigidos sobre participaciones empresas del grupo',NULL,NULL,1),(4452,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5564','4450','Desembolsos exigidos sobre participaciones empresas asociadas',NULL,NULL,1),(4453,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5565','4450','Desembolsos exigidos sobre participaciones otras partes vinculadas',NULL,NULL,1),(4454,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5566','4450','Desembolsos exigidos sobre participaciones otras empresas',NULL,NULL,1),(4455,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','557','4441','Dividendo activo a cuenta',NULL,NULL,1),(4456,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','558','4441','Socios por desembolsos exigidos',NULL,NULL,1),(4457,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5580','4456','Socios por desembolsos exigidos sobre acciones o participaciones ordinarias',NULL,NULL,1),(4458,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5585','4456','Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4459,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','559','4441','Derivados financieros a corto plazo',NULL,NULL,1),(4460,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5590','4459','Activos por derivados financieros a corto plazo',NULL,NULL,1),(4461,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5595','4459','Pasivos por derivados financieros a corto plazo',NULL,NULL,1),(4462,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','56','4005','Finanzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación',NULL,NULL,1),(4463,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','560','4462','Finanzas recibidas a corto plazo',NULL,NULL,1),(4464,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','561','4462','Depósitos recibidos a corto plazo',NULL,NULL,1),(4465,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','565','4462','Finanzas constituidas a corto plazo',NULL,NULL,1),(4466,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','566','4462','Depósitos constituidos a corto plazo',NULL,NULL,1),(4467,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','567','4462','Intereses pagados por anticipado',NULL,NULL,1),(4468,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','568','4462','Intereses cobrados a corto plazo',NULL,NULL,1),(4469,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','57','4005','Tesorería',NULL,NULL,1),(4470,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','CAJA','570','4469','Caja euros',NULL,NULL,1),(4471,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','571','4469','Caja moneda extranjera',NULL,NULL,1),(4472,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','BANCOS','572','4469','Bancos e instituciones de crédito cc vista euros',NULL,NULL,1),(4473,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','573','4469','Bancos e instituciones de crédito cc vista moneda extranjera',NULL,NULL,1),(4474,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','574','4469','Bancos e instituciones de crédito cuentas de ahorro euros',NULL,NULL,1),(4475,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','575','4469','Bancos e instituciones de crédito cuentas de ahorro moneda extranjera',NULL,NULL,1),(4476,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','576','4469','Inversiones a corto plazo de gran liquidez',NULL,NULL,1),(4477,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','59','4005','Deterioro del valor de las inversiones financieras a corto plazo',NULL,NULL,1),(4478,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','593','4477','Deterioro del valor de participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4479,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5933','4478','Deterioro del valor de participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4480,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5934','4478','Deterioro del valor de participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4481,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5935','4478','Deterioro del valor de participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4482,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','594','4477','Deterioro del valor de valores representativos de deuda a corto plazo en partes vinculadas',NULL,NULL,1),(4483,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5943','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas del grupo',NULL,NULL,1),(4484,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5944','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas asociadas',NULL,NULL,1),(4485,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5945','4482','Deterioro del valor de valores representativos de deuda a corto plazo en otras partes vinculadas',NULL,NULL,1),(4486,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','595','4477','Deterioro del valor de créditos a corto plazo en partes vinculadas',NULL,NULL,1),(4487,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5953','4486','Deterioro del valor de créditos a corto plazo en empresas del grupo',NULL,NULL,1),(4488,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5954','4486','Deterioro del valor de créditos a corto plazo en empresas asociadas',NULL,NULL,1),(4489,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5955','4486','Deterioro del valor de créditos a corto plazo en otras partes vinculadas',NULL,NULL,1),(4490,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','596','4477','Deterioro del valor de participaciones a corto plazo',NULL,NULL,1),(4491,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','597','4477','Deterioro del valor de valores representativos de deuda a corto plazo',NULL,NULL,1),(4492,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','598','4477','Deterioro de valor de créditos a corto plazo',NULL,NULL,1),(4493,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','60','4006','Compras',NULL,NULL,1),(4494,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','600','4493','Compras de mercaderías',NULL,NULL,1),(4495,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','601','4493','Compras de materias primas',NULL,NULL,1),(4496,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','602','4493','Compras de otros aprovisionamientos',NULL,NULL,1),(4497,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','606','4493','Descuentos sobre compras por pronto pago',NULL,NULL,1),(4498,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6060','4497','Descuentos sobre compras por pronto pago de mercaderías',NULL,NULL,1),(4499,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6061','4497','Descuentos sobre compras por pronto pago de materias primas',NULL,NULL,1),(4500,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6062','4497','Descuentos sobre compras por pronto pago de otros aprovisionamientos',NULL,NULL,1),(4501,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','607','4493','Trabajos realizados por otras empresas',NULL,NULL,1),(4502,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','608','4493','Devoluciones de compras y operaciones similares',NULL,NULL,1),(4503,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6080','4502','Devoluciones de compras de mercaderías',NULL,NULL,1),(4504,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6081','4502','Devoluciones de compras de materias primas',NULL,NULL,1),(4505,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6082','4502','Devoluciones de compras de otros aprovisionamientos',NULL,NULL,1),(4506,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','609','4493','Rappels por compras',NULL,NULL,1),(4507,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6090','4506','Rappels por compras de mercaderías',NULL,NULL,1),(4508,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6091','4506','Rappels por compras de materias primas',NULL,NULL,1),(4509,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6092','4506','Rappels por compras de otros aprovisionamientos',NULL,NULL,1),(4510,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','61','4006','Variación de existencias',NULL,NULL,1),(4511,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','610','4510','Variación de existencias de mercaderías',NULL,NULL,1),(4512,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','611','4510','Variación de existencias de materias primas',NULL,NULL,1),(4513,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','612','4510','Variación de existencias de otros aprovisionamientos',NULL,NULL,1),(4514,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','62','4006','Servicios exteriores',NULL,NULL,1),(4515,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','620','4514','Gastos en investigación y desarrollo del ejercicio',NULL,NULL,1),(4516,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','621','4514','Arrendamientos y cánones',NULL,NULL,1),(4517,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','622','4514','Reparaciones y conservación',NULL,NULL,1),(4518,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','623','4514','Servicios profesionales independientes',NULL,NULL,1),(4519,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','624','4514','Transportes',NULL,NULL,1),(4520,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','625','4514','Primas de seguros',NULL,NULL,1),(4521,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','626','4514','Servicios bancarios y similares',NULL,NULL,1),(4522,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','627','4514','Publicidad, propaganda y relaciones públicas',NULL,NULL,1),(4523,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','628','4514','Suministros',NULL,NULL,1),(4524,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','629','4514','Otros servicios',NULL,NULL,1),(4525,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','63','4006','Tributos',NULL,NULL,1),(4526,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','630','4525','Impuesto sobre benecifios',NULL,NULL,1),(4527,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6300','4526','Impuesto corriente',NULL,NULL,1),(4528,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6301','4526','Impuesto diferido',NULL,NULL,1),(4529,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','631','4525','Otros tributos',NULL,NULL,1),(4530,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','633','4525','Ajustes negativos en la imposición sobre beneficios',NULL,NULL,1),(4531,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','634','4525','Ajustes negativos en la imposición indirecta',NULL,NULL,1),(4532,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6341','4531','Ajustes negativos en IVA de activo corriente',NULL,NULL,1),(4533,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6342','4531','Ajustes negativos en IVA de inversiones',NULL,NULL,1),(4534,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','636','4525','Devolución de impuestos',NULL,NULL,1),(4535,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','638','4525','Ajustes positivos en la imposición sobre beneficios',NULL,NULL,1),(4536,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','639','4525','Ajustes positivos en la imposición directa',NULL,NULL,1),(4537,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6391','4536','Ajustes positivos en IVA de activo corriente',NULL,NULL,1),(4538,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6392','4536','Ajustes positivos en IVA de inversiones',NULL,NULL,1),(4539,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','64','4006','Gastos de personal',NULL,NULL,1),(4540,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','640','4539','Sueldos y salarios',NULL,NULL,1),(4541,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','641','4539','Indemnizaciones',NULL,NULL,1),(4542,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','642','4539','Seguridad social a cargo de la empresa',NULL,NULL,1),(4543,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','649','4539','Otros gastos sociales',NULL,NULL,1),(4544,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','65','4006','Otros gastos de gestión',NULL,NULL,1),(4545,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','650','4544','Pérdidas de créditos comerciales incobrables',NULL,NULL,1),(4546,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','651','4544','Resultados de operaciones en común',NULL,NULL,1),(4547,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6510','4546','Beneficio transferido gestor',NULL,NULL,1),(4548,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6511','4546','Pérdida soportada participe o asociado no gestor',NULL,NULL,1),(4549,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','659','4544','Otras pérdidas en gestión corriente',NULL,NULL,1),(4550,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','66','4006','Gastos financieros',NULL,NULL,1),(4551,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','660','4550','Gastos financieros por actualización de provisiones',NULL,NULL,1),(4552,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','661','4550','Intereses de obligaciones y bonos',NULL,NULL,1),(4553,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6610','4452','Intereses de obligaciones y bonos a largo plazo empresas del grupo',NULL,NULL,1),(4554,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6611','4452','Intereses de obligaciones y bonos a largo plazo empresas asociadas',NULL,NULL,1),(4555,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6612','4452','Intereses de obligaciones y bonos a largo plazo otras partes vinculadas',NULL,NULL,1),(4556,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6613','4452','Intereses de obligaciones y bonos a largo plazo otras empresas',NULL,NULL,1),(4557,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6615','4452','Intereses de obligaciones y bonos a corto plazo empresas del grupo',NULL,NULL,1),(4558,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6616','4452','Intereses de obligaciones y bonos a corto plazo empresas asociadas',NULL,NULL,1),(4559,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6617','4452','Intereses de obligaciones y bonos a corto plazo otras partes vinculadas',NULL,NULL,1),(4560,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6618','4452','Intereses de obligaciones y bonos a corto plazo otras empresas',NULL,NULL,1),(4561,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','662','4550','Intereses de deudas',NULL,NULL,1),(4562,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6620','4561','Intereses de deudas empresas del grupo',NULL,NULL,1),(4563,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6621','4561','Intereses de deudas empresas asociadas',NULL,NULL,1),(4564,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6622','4561','Intereses de deudas otras partes vinculadas',NULL,NULL,1),(4565,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6623','4561','Intereses de deudas con entidades de crédito',NULL,NULL,1),(4566,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6624','4561','Intereses de deudas otras empresas',NULL,NULL,1),(4567,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','663','4550','Pérdidas por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4568,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','664','4550','Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4569,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6640','4568','Dividendos de pasivos empresas del grupo',NULL,NULL,1),(4570,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6641','4568','Dividendos de pasivos empresas asociadas',NULL,NULL,1),(4571,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6642','4568','Dividendos de pasivos otras partes vinculadas',NULL,NULL,1),(4572,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6643','4568','Dividendos de pasivos otras empresas',NULL,NULL,1),(4573,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','665','4550','Intereses por descuento de efectos y operaciones de factoring',NULL,NULL,1),(4574,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6650','4573','Intereses por descuento de efectos en entidades de crédito del grupo',NULL,NULL,1),(4575,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6651','4573','Intereses por descuento de efectos en entidades de crédito asociadas',NULL,NULL,1),(4576,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6652','4573','Intereses por descuento de efectos en entidades de crédito vinculadas',NULL,NULL,1),(4577,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6653','4573','Intereses por descuento de efectos en otras entidades de crédito',NULL,NULL,1),(4578,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6654','4573','Intereses por operaciones de factoring con entidades de crédito del grupo',NULL,NULL,1),(4579,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6655','4573','Intereses por operaciones de factoring con entidades de crédito asociadas',NULL,NULL,1),(4580,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6656','4573','Intereses por operaciones de factoring con otras entidades de crédito vinculadas',NULL,NULL,1),(4581,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6657','4573','Intereses por operaciones de factoring con otras entidades de crédito',NULL,NULL,1),(4582,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','666','4550','Pérdidas en participaciones y valores representativos de deuda',NULL,NULL,1),(4583,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6660','4582','Pérdidas en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4584,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6661','4582','Pérdidas en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4585,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6662','4582','Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4586,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6663','4582','Pérdidas en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4587,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6665','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4588,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6666','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4589,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6667','4582','Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4590,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6668','4582','Pérdidas en valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4591,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','667','4550','Pérdidas de créditos no comerciales',NULL,NULL,1),(4592,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6670','4591','Pérdidas de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4593,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6671','4591','Pérdidas de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4594,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6672','4591','Pérdidas de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4595,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6673','4591','Pérdidas de créditos a largo plazo otras empresas',NULL,NULL,1),(4596,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6675','4591','Pérdidas de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4597,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6676','4591','Pérdidas de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4598,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6677','4591','Pérdidas de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4599,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6678','4591','Pérdidas de créditos a corto plazo otras empresas',NULL,NULL,1),(4600,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','668','4550','Diferencias negativas de cambio',NULL,NULL,1),(4601,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','669','4550','Otros gastos financieros',NULL,NULL,1),(4602,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','67','4006','Pérdidas procedentes de activos no corrientes y gastos excepcionales',NULL,NULL,1),(4603,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','670','4602','Pérdidas procedentes del inmovilizado intangible',NULL,NULL,1),(4604,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','671','4602','Pérdidas procedentes del inmovilizado material',NULL,NULL,1),(4605,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','672','4602','Pérdidas procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4607,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','673','4602','Pérdidas procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4608,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6733','4607','Pérdidas procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4609,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6734','4607','Pérdidas procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4610,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6735','4607','Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4611,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','675','4602','Pérdidas por operaciones con obligaciones propias',NULL,NULL,1),(4612,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','678','4602','Gastos excepcionales',NULL,NULL,1),(4613,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','68','4006','Dotaciones para amortizaciones',NULL,NULL,1),(4614,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','680','4613','Amortización del inmovilizado intangible',NULL,NULL,1),(4615,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','681','4613','Amortización del inmovilizado material',NULL,NULL,1),(4616,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','682','4613','Amortización de las inversiones inmobiliarias',NULL,NULL,1),(4617,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','69','4006','Pérdidas por deterioro y otras dotaciones',NULL,NULL,1),(4618,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','690','4617','Pérdidas por deterioro del inmovilizado intangible',NULL,NULL,1),(4619,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','691','4617','Pérdidas por deterioro del inmovilizado material',NULL,NULL,1),(4620,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','692','4617','Pérdidas por deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4621,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','693','4617','Pérdidas por deterioro de existencias',NULL,NULL,1),(4622,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6930','4621','Pérdidas por deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4623,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6931','4621','Pérdidas por deterioro de mercaderías',NULL,NULL,1),(4624,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6932','4621','Pérdidas por deterioro de materias primas',NULL,NULL,1),(4625,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6933','4621','Pérdidas por deterioro de otros aprovisionamientos',NULL,NULL,1),(4626,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','694','4617','Pérdidas por deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4627,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','695','4617','Dotación a la provisión por operaciones comerciales',NULL,NULL,1),(4628,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6954','4627','Dotación a la provisión por contratos onerosos',NULL,NULL,1),(4629,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6959','4628','Dotación a la provisión para otras operaciones comerciales',NULL,NULL,1),(4630,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','696','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4631,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6960','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4632,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6961','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4633,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6962','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4634,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6963','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4635,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6965','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4636,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6966','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4637,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6967','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4638,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6968','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4639,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','697','4617','Pérdidas por deterioro de créditos a largo plazo',NULL,NULL,1),(4640,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6970','4639','Pérdidas por deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4641,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6971','4639','Pérdidas por deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4642,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6972','4639','Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4643,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6973','4639','Pérdidas por deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4644,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','698','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4645,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6980','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4646,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6981','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4647,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6985','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4648,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6986','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4649,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6988','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas',NULL,NULL,1),(4650,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','699','4617','Pérdidas por deterioro de crédito a corto plazo',NULL,NULL,1),(4651,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6990','4650','Pérdidas por deterioro de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4652,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6991','4650','Pérdidas por deterioro de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4653,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6992','4650','Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas',NULL,NULL,1),(4654,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6993','4650','Pérdidas por deterioro de crédito a corto plazo otras empresas',NULL,NULL,1),(4655,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','70','4007','Ventas',NULL,NULL,1),(4656,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','700','4655','Ventas de mercaderías',NULL,NULL,1),(4657,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','701','4655','Ventas de productos terminados',NULL,NULL,1),(4658,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','702','4655','Ventas de productos semiterminados',NULL,NULL,1),(4659,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','703','4655','Ventas de subproductos y residuos',NULL,NULL,1),(4660,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','704','4655','Ventas de envases y embalajes',NULL,NULL,1),(4661,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','705','4655','Prestaciones de servicios',NULL,NULL,1),(4662,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','706','4655','Descuentos sobre ventas por pronto pago',NULL,NULL,1),(4663,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7060','4662','Descuentos sobre ventas por pronto pago de mercaderías',NULL,NULL,1),(4664,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7061','4662','Descuentos sobre ventas por pronto pago de productos terminados',NULL,NULL,1),(4665,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7062','4662','Descuentos sobre ventas por pronto pago de productos semiterminados',NULL,NULL,1),(4666,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7063','4662','Descuentos sobre ventas por pronto pago de subproductos y residuos',NULL,NULL,1),(4667,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','708','4655','Devoluciones de ventas y operacioes similares',NULL,NULL,1),(4668,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7080','4667','Devoluciones de ventas de mercaderías',NULL,NULL,1),(4669,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7081','4667','Devoluciones de ventas de productos terminados',NULL,NULL,1),(4670,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7082','4667','Devoluciones de ventas de productos semiterminados',NULL,NULL,1),(4671,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7083','4667','Devoluciones de ventas de subproductos y residuos',NULL,NULL,1),(4672,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7084','4667','Devoluciones de ventas de envases y embalajes',NULL,NULL,1),(4673,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','71','4007','Variación de existencias',NULL,NULL,1),(4674,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','710','4673','Variación de existencias de productos en curso',NULL,NULL,1),(4675,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','711','4673','Variación de existencias de productos semiterminados',NULL,NULL,1),(4676,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','712','4673','Variación de existencias de productos terminados',NULL,NULL,1),(4677,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','713','4673','Variación de existencias de subproductos, residuos y materiales recuperados',NULL,NULL,1),(4678,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','73','4007','Trabajos realizados para la empresa',NULL,NULL,1),(4679,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','730','4678','Trabajos realizados para el inmovilizado intangible',NULL,NULL,1),(4680,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','731','4678','Trabajos realizados para el inmovilizado tangible',NULL,NULL,1),(4681,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','732','4678','Trabajos realizados en inversiones inmobiliarias',NULL,NULL,1),(4682,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','733','4678','Trabajos realizados para el inmovilizado material en curso',NULL,NULL,1),(4683,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','74','4007','Subvenciones, donaciones y legados',NULL,NULL,1),(4684,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','740','4683','Subvenciones, donaciones y legados a la explotación',NULL,NULL,1),(4685,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','746','4683','Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio',NULL,NULL,1),(4686,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','747','4683','Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio',NULL,NULL,1),(4687,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','75','4007','Otros ingresos de gestión',NULL,NULL,1),(4688,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','751','4687','Resultados de operaciones en común',NULL,NULL,1),(4689,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7510','4688','Pérdida transferida gestor',NULL,NULL,1),(4690,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7511','4688','Beneficio atribuido participe o asociado no gestor',NULL,NULL,1),(4691,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','752','4687','Ingreso por arrendamiento',NULL,NULL,1),(4692,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','753','4687','Ingresos de propiedad industrial cedida en explotación',NULL,NULL,1),(4693,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','754','4687','Ingresos por comisiones',NULL,NULL,1),(4694,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','755','4687','Ingresos por servicios al personal',NULL,NULL,1),(4695,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','759','4687','Ingresos por servicios diversos',NULL,NULL,1),(4696,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76','4007','Ingresos financieros',NULL,NULL,1),(4697,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','760','4696','Ingresos de participaciones en instrumentos de patrimonio',NULL,NULL,1),(4698,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7600','4697','Ingresos de participaciones en instrumentos de patrimonio empresas del grupo',NULL,NULL,1),(4699,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7601','4697','Ingresos de participaciones en instrumentos de patrimonio empresas asociadas',NULL,NULL,1),(4700,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7602','4697','Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas',NULL,NULL,1),(4701,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7603','4697','Ingresos de participaciones en instrumentos de patrimonio otras empresas',NULL,NULL,1),(4702,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','761','4696','Ingresos de valores representativos de deuda',NULL,NULL,1),(4703,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7610','4702','Ingresos de valores representativos de deuda empresas del grupo',NULL,NULL,1),(4704,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7611','4702','Ingresos de valores representativos de deuda empresas asociadas',NULL,NULL,1),(4705,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7612','4702','Ingresos de valores representativos de deuda otras partes asociadas',NULL,NULL,1),(4706,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7613','4702','Ingresos de valores representativos de deuda otras empresas',NULL,NULL,1),(4707,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','762','4696','Ingresos de créditos',NULL,NULL,1),(4708,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7620','4707','Ingresos de créditos a largo plazo',NULL,NULL,1),(4709,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76200','4708','Ingresos de crédito a largo plazo empresas del grupo',NULL,NULL,1),(4710,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76201','4708','Ingresos de crédito a largo plazo empresas asociadas',NULL,NULL,1),(4711,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76202','4708','Ingresos de crédito a largo plazo otras partes asociadas',NULL,NULL,1),(4712,1,NULL,'2014-12-21 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12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','763','4696','Beneficios por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4719,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','766','4696','Beneficios en participaciones y valores representativos de deuda',NULL,NULL,1),(4720,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7660','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4721,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7661','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4722,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7662','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas',NULL,NULL,1),(4723,1,NULL,'2014-12-21 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momentanées et en participation',NULL,NULL,1),(546,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1799','540','Autres dettes diverses',NULL,NULL,1),(547,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','18','1351','Comptes de liaison des établissements et succursales',NULL,NULL,1),(548,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','20','1352','Frais d\'établissement',NULL,NULL,1),(549,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','200','548','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(550,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2000','549','Frais de constitution et d\'augmentation de capital',NULL,NULL,1),(551,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2009','549','Amortissements sur frais de constitution et d\'augmentation de capital',NULL,NULL,1),(552,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','201','548','Frais d\'émission d\'emprunts et primes de remboursement',NULL,NULL,1),(553,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2010','552','Agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(554,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2019','552','Amortissements sur agios sur emprunts et frais d\'émission d\'emprunts',NULL,NULL,1),(555,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','202','548','Autres frais d\'établissement',NULL,NULL,1),(556,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2020','555','Autres frais d\'établissement',NULL,NULL,1),(557,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2029','555','Amortissements sur autres frais d\'établissement',NULL,NULL,1),(558,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','203','548','Intérêts intercalaires',NULL,NULL,1),(559,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2030','558','Intérêts intercalaires',NULL,NULL,1),(560,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2039','558','Amortissements sur intérêts intercalaires',NULL,NULL,1),(561,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','204','548','Frais de restructuration',NULL,NULL,1),(562,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2040','561','Coût des frais de restructuration',NULL,NULL,1),(563,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2049','561','Amortissements sur frais de restructuration',NULL,NULL,1),(564,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','21','1352','Immobilisations incorporelles',NULL,NULL,1),(565,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','210','564','Frais de recherche et de développement',NULL,NULL,1),(566,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2100','565','Frais de recherche et de mise au point',NULL,NULL,1),(567,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2108','565','Plus-values actées sur frais de recherche et de mise au point',NULL,NULL,1),(568,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2109','565','Amortissements sur frais de recherche et de mise au point',NULL,NULL,1),(569,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','211','564','Concessions, brevets, licences, savoir-faire, marque et droits similaires',NULL,NULL,1),(570,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2110','569','Concessions, brevets, licences, marques, etc',NULL,NULL,1),(571,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2118','569','Plus-values actées sur concessions, etc',NULL,NULL,1),(572,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2119','569','Amortissements sur concessions, etc',NULL,NULL,1),(573,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','212','564','Goodwill',NULL,NULL,1),(574,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2120','573','Coût d\'acquisition',NULL,NULL,1),(575,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2128','573','Plus-values actées',NULL,NULL,1),(576,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2129','573','Amortissements sur goodwill',NULL,NULL,1),(577,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','213','564','Acomptes versés',NULL,NULL,1),(578,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22','1352','Terrains et constructions',NULL,NULL,1),(579,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','220','578','Terrains',NULL,NULL,1),(580,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2200','579','Terrains',NULL,NULL,1),(581,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2201','579','Frais d\'acquisition sur terrains',NULL,NULL,1),(582,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2208','579','Plus-values actées sur terrains',NULL,NULL,1),(583,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2209','579','Amortissements et réductions de valeur',NULL,NULL,1),(584,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22090','583','Amortissements sur frais d\'acquisition',NULL,NULL,1),(585,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22091','583','Réductions de valeur sur terrains',NULL,NULL,1),(586,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','221','578','Constructions',NULL,NULL,1),(587,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2210','586','Bâtiments industriels',NULL,NULL,1),(588,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2211','586','Bâtiments administratifs et commerciaux',NULL,NULL,1),(589,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2212','586','Autres bâtiments d\'exploitation',NULL,NULL,1),(590,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2213','586','Voies de transport et ouvrages d\'art',NULL,NULL,1),(591,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2215','586','Constructions sur sol d\'autrui',NULL,NULL,1),(592,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2216','586','Frais d\'acquisition sur constructions',NULL,NULL,1),(593,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2218','586','Plus-values actées',NULL,NULL,1),(594,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22180','593','Sur bâtiments industriels',NULL,NULL,1),(595,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22181','593','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(596,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22182','593','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(597,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22184','593','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(598,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2219','586','Amortissements sur constructions',NULL,NULL,1),(599,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22190','598','Sur bâtiments industriels',NULL,NULL,1),(600,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22191','598','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(601,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22192','598','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(602,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22194','598','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(603,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22195','598','Sur constructions sur sol d\'autrui',NULL,NULL,1),(604,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22196','598','Sur frais d\'acquisition sur constructions',NULL,NULL,1),(605,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','222','578','Terrains bâtis',NULL,NULL,1),(606,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2220','605','Valeur d\'acquisition',NULL,NULL,1),(607,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22200','606','Bâtiments industriels',NULL,NULL,1),(608,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22201','606','Bâtiments administratifs et commerciaux',NULL,NULL,1),(609,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22202','606','Autres bâtiments d\'exploitation',NULL,NULL,1),(610,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22203','606','Voies de transport et ouvrages d\'art',NULL,NULL,1),(611,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22204','606','Frais d\'acquisition des terrains à bâtir',NULL,NULL,1),(612,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2228','605','Plus-values actées',NULL,NULL,1),(613,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22280','612','Sur bâtiments industriels',NULL,NULL,1),(614,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22281','612','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(615,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22282','612','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(616,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22283','612','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(617,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2229','605','Amortissements sur terrains bâtis',NULL,NULL,1),(618,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22290','617','Sur bâtiments industriels',NULL,NULL,1),(619,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22291','617','Sur bâtiments administratifs et commerciaux',NULL,NULL,1),(620,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22292','617','Sur autres bâtiments d\'exploitation',NULL,NULL,1),(621,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22293','617','Sur voies de transport et ouvrages d\'art',NULL,NULL,1),(622,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','22294','617','Sur frais d\'acquisition des terrains bâtis',NULL,NULL,1),(623,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','223','578','Autres droits réels sur des immeubles',NULL,NULL,1),(624,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2230','623','Valeur d\'acquisition',NULL,NULL,1),(625,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2238','623','Plus-values actées',NULL,NULL,1),(626,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2239','623','Amortissements',NULL,NULL,1),(627,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','23','1352','Installations, machines et outillages',NULL,NULL,1),(628,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','230','627','Installations',NULL,NULL,1),(629,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2300','628','Installations bâtiments industriels',NULL,NULL,1),(630,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2301','628','Installations bâtiments administratifs et commerciaux',NULL,NULL,1),(631,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2302','628','Installations bâtiments d\'exploitation',NULL,NULL,1),(632,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2303','628','Installations voies de transport et ouvrages d\'art',NULL,NULL,1),(633,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2300','628','Installation d\'eau',NULL,NULL,1),(634,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2301','628','Installation d\'électricité',NULL,NULL,1),(635,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2302','628','Installation de vapeur',NULL,NULL,1),(636,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2303','628','Installation de gaz',NULL,NULL,1),(637,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2304','628','Installation de chauffage',NULL,NULL,1),(638,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2305','628','Installation de conditionnement d\'air',NULL,NULL,1),(639,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2306','628','Installation de chargement',NULL,NULL,1),(640,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','231','627','Machines',NULL,NULL,1),(641,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2310','640','Division A',NULL,NULL,1),(642,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2311','640','Division B',NULL,NULL,1),(643,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2312','640','Division C',NULL,NULL,1),(644,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','237','627','Outillage',NULL,NULL,1),(645,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2370','644','Division A',NULL,NULL,1),(646,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2371','644','Division B',NULL,NULL,1),(647,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2372','644','Division C',NULL,NULL,1),(648,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','238','627','Plus-values actées',NULL,NULL,1),(649,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2380','648','Sur installations',NULL,NULL,1),(650,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2381','648','Sur machines',NULL,NULL,1),(651,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2382','648','Sur outillage',NULL,NULL,1),(652,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','239','627','Amortissements',NULL,NULL,1),(653,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2390','652','Sur installations',NULL,NULL,1),(654,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2391','652','Sur machines',NULL,NULL,1),(655,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2392','652','Sur outillage',NULL,NULL,1),(656,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24','1352','Mobilier et matériel roulant',NULL,NULL,1),(657,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','240','656','Mobilier',NULL,NULL,1),(658,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2400','656','Mobilier',NULL,NULL,1),(659,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24000','658','Mobilier des bâtiments industriels',NULL,NULL,1),(660,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24001','658','Mobilier des bâtiments administratifs et commerciaux',NULL,NULL,1),(661,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24002','658','Mobilier des autres bâtiments d\'exploitation',NULL,NULL,1),(662,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24003','658','Mobilier oeuvres sociales',NULL,NULL,1),(663,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2401','657','Matériel de bureau et de service social',NULL,NULL,1),(664,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24010','663','Des bâtiments industriels',NULL,NULL,1),(665,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24011','663','Des bâtiments administratifs et commerciaux',NULL,NULL,1),(666,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24012','663','Des autres bâtiments d\'exploitation',NULL,NULL,1),(667,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24013','663','Des oeuvres sociales',NULL,NULL,1),(668,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2408','657','Plus-values actées',NULL,NULL,1),(669,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24080','668','Plus-values actées sur mobilier',NULL,NULL,1),(670,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24081','668','Plus-values actées sur matériel de bureau et service social',NULL,NULL,1),(671,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2409','657','Amortissements',NULL,NULL,1),(672,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24090','671','Amortissements sur mobilier',NULL,NULL,1),(673,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24091','671','Amortissements sur matériel de bureau et service social',NULL,NULL,1),(674,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','241','656','Matériel roulant',NULL,NULL,1),(675,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2410','674','Matériel automobile',NULL,NULL,1),(676,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24100','675','Voitures',NULL,NULL,1),(677,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24105','675','Camions',NULL,NULL,1),(678,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2411','674','Matériel ferroviaire',NULL,NULL,1),(679,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2412','674','Matériel fluvial',NULL,NULL,1),(680,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2413','674','Matériel naval',NULL,NULL,1),(681,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2414','674','Matériel aérien',NULL,NULL,1),(682,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2418','674','Plus-values sur matériel roulant',NULL,NULL,1),(683,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24180','682','Plus-values sur matériel automobile',NULL,NULL,1),(684,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24181','682','Idem sur matériel ferroviaire',NULL,NULL,1),(685,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24182','682','Idem sur matériel fluvial',NULL,NULL,1),(686,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24183','682','Idem sur matériel naval',NULL,NULL,1),(687,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24184','682','Idem sur matériel aérien',NULL,NULL,1),(688,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2419','674','Amortissements sur matériel roulant',NULL,NULL,1),(689,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24190','688','Amortissements sur matériel automobile',NULL,NULL,1),(690,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24191','688','Idem sur matériel ferroviaire',NULL,NULL,1),(691,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24192','688','Idem sur matériel fluvial',NULL,NULL,1),(692,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24193','688','Idem sur matériel naval',NULL,NULL,1),(693,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','24194','688','Idem sur matériel aérien',NULL,NULL,1),(694,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','25','1352','Immobilisation détenues en location-financement et droits similaires',NULL,NULL,1),(695,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','250','694','Terrains et constructions',NULL,NULL,1),(696,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2500','695','Terrains',NULL,NULL,1),(697,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2501','695','Constructions',NULL,NULL,1),(698,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2508','695','Plus-values sur emphytéose,  leasing et droits similaires : terrains et constructions',NULL,NULL,1),(699,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2509','695','Amortissements et réductions de valeur sur terrains et constructions en leasing',NULL,NULL,1),(700,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','251','694','Installations,  machines et outillage',NULL,NULL,1),(701,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2510','700','Installations',NULL,NULL,1),(702,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2511','700','Machines',NULL,NULL,1),(703,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2512','700','Outillage',NULL,NULL,1),(704,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2518','700','Plus-values actées sur installations machines et outillage pris en leasing',NULL,NULL,1),(705,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2519','700','Amortissements sur installations machines et outillage pris en leasing',NULL,NULL,1),(706,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','252','694','Mobilier et matériel roulant',NULL,NULL,1),(707,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2520','706','Mobilier',NULL,NULL,1),(708,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2521','706','Matériel roulant',NULL,NULL,1),(709,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2528','706','Plus-values actées sur mobilier et matériel roulant en leasing',NULL,NULL,1),(710,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2529','706','Amortissements sur mobilier et matériel roulant en leasing',NULL,NULL,1),(711,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','26','1352','Autres immobilisations corporelles',NULL,NULL,1),(712,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','260','711','Frais d\'aménagements de locaux pris en location',NULL,NULL,1),(713,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','261','711','Maison d\'habitation',NULL,NULL,1),(714,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','262','711','Réserve immobilière',NULL,NULL,1),(715,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','263','711','Matériel d\'emballage',NULL,NULL,1),(716,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','264','711','Emballages récupérables',NULL,NULL,1),(717,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','268','711','Plus-values actées sur autres immobilisations corporelles',NULL,NULL,1),(718,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','269','711','Amortissements sur autres immobilisations corporelles',NULL,NULL,1),(719,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2690','718','Amortissements sur frais d\'aménagement des locaux pris en location',NULL,NULL,1),(720,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2691','718','Amortissements sur maison d\'habitation',NULL,NULL,1),(721,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2692','718','Amortissements sur réserve immobilière',NULL,NULL,1),(722,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2693','718','Amortissements sur matériel d\'emballage',NULL,NULL,1),(723,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2694','718','Amortissements sur emballages récupérables',NULL,NULL,1),(724,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','27','1352','Immobilisations corporelles en cours et acomptes versés',NULL,NULL,1),(725,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','270','724','Immobilisations en cours',NULL,NULL,1),(726,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2700','725','Constructions',NULL,NULL,1),(727,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2701','725','Installations machines et outillage',NULL,NULL,1),(728,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2702','725','Mobilier et matériel roulant',NULL,NULL,1),(729,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2703','725','Autres immobilisations corporelles',NULL,NULL,1),(730,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','271','724','Avances et acomptes versés sur immobilisations en cours',NULL,NULL,1),(731,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','28','1352','Immobilisations financières',NULL,NULL,1),(732,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','280','731','Participations dans des entreprises liées',NULL,NULL,1),(733,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2800','732','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(734,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2801','732','Montants non appelés (idem)',NULL,NULL,1),(735,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2808','732','Plus-values actées (idem)',NULL,NULL,1),(736,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2809','732','Réductions de valeurs actées (idem)',NULL,NULL,1),(737,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','281','731','Créances sur des entreprises liées',NULL,NULL,1),(738,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2810','737','Créances en compte',NULL,NULL,1),(739,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2811','737','Effets à recevoir',NULL,NULL,1),(740,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2812','737','Titres à revenu fixes',NULL,NULL,1),(741,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2817','737','Créances douteuses',NULL,NULL,1),(742,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2819','737','Réductions de valeurs actées',NULL,NULL,1),(743,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','282','731','Participations dans des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(744,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2820','743','Valeur d\'acquisition (peut être subdivisé par participation)',NULL,NULL,1),(745,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2821','743','Montants non appelés (idem)',NULL,NULL,1),(746,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2828','743','Plus-values actées (idem)',NULL,NULL,1),(747,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2829','743','Réductions de valeurs actées (idem)',NULL,NULL,1),(748,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','283','731','Créances sur des entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(749,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2830','748','Créances en compte',NULL,NULL,1),(750,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2831','748','Effets à recevoir',NULL,NULL,1),(751,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2832','748','Titres à revenu fixe',NULL,NULL,1),(752,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2837','748','Créances douteuses',NULL,NULL,1),(753,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2839','748','Réductions de valeurs actées',NULL,NULL,1),(754,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','284','731','Autres actions et parts',NULL,NULL,1),(755,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2840','754','Valeur d\'acquisition',NULL,NULL,1),(756,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2841','754','Montants non appelés',NULL,NULL,1),(757,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2848','754','Plus-values actées',NULL,NULL,1),(758,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2849','754','Réductions de valeur actées',NULL,NULL,1),(759,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','285','731','Autres créances',NULL,NULL,1),(760,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2850','759','Créances en compte',NULL,NULL,1),(761,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2851','759','Effets à recevoir',NULL,NULL,1),(762,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2852','759','Titres à revenu fixe',NULL,NULL,1),(763,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2857','759','Créances douteuses',NULL,NULL,1),(764,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2859','759','Réductions de valeur actées',NULL,NULL,1),(765,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','288','731','Cautionnements versés en numéraires',NULL,NULL,1),(766,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2880','765','Téléphone, téléfax, télex',NULL,NULL,1),(767,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2881','765','Gaz',NULL,NULL,1),(768,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2882','765','Eau',NULL,NULL,1),(769,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2883','765','Electricité',NULL,NULL,1),(770,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2887','765','Autres cautionnements versés en numéraires',NULL,NULL,1),(771,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29','1352','Créances à plus d\'un an',NULL,NULL,1),(772,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','290','771','Créances commerciales',NULL,NULL,1),(773,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2900','772','Clients',NULL,NULL,1),(774,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29000','773','Créances en compte sur entreprises liées',NULL,NULL,1),(775,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29001','773','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(776,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29002','773','Sur clients Belgique',NULL,NULL,1),(777,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29003','773','Sur clients C.E.E.',NULL,NULL,1),(778,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29004','773','Sur clients exportation hors C.E.E.',NULL,NULL,1),(779,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29005','773','Créances sur les coparticipants (associations momentanées)',NULL,NULL,1),(780,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2901','772','Effets à recevoir',NULL,NULL,1),(781,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29010','780','Sur entreprises liées',NULL,NULL,1),(782,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29011','780','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(783,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29012','780','Sur clients Belgique',NULL,NULL,1),(784,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29013','780','Sur clients C.E.E.',NULL,NULL,1),(785,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29014','780','Sur clients exportation hors C.E.E.',NULL,NULL,1),(786,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2905','772','Retenues sur garanties',NULL,NULL,1),(787,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2906','772','Acomptes versés',NULL,NULL,1),(788,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2907','772','Créances douteuses (à ventiler comme clients 2900)',NULL,NULL,1),(789,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2909','772','Réductions de valeur actées (à ventiler comme clients 2900)',NULL,NULL,1),(790,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','291','771','Autres créances',NULL,NULL,1),(791,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2910','790','Créances en compte',NULL,NULL,1),(792,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29100','791','Sur entreprises liées',NULL,NULL,1),(793,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29101','791','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(794,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29102','791','Sur autres débiteurs',NULL,NULL,1),(795,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2911','790','Effets à recevoir',NULL,NULL,1),(796,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29110','795','Sur entreprises liées',NULL,NULL,1),(797,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29111','795','Sur entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(798,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','29112','795','Sur autres débiteurs',NULL,NULL,1),(799,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2912','790','Créances résultant de la cession d\'immobilisations données en leasing',NULL,NULL,1),(800,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2917','790','Créances douteuses',NULL,NULL,1),(801,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2919','790','Réductions de valeur actées',NULL,NULL,1),(802,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','30','1353','Approvisionnements - matières premières',NULL,NULL,1),(803,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','300','802','Valeur d\'acquisition',NULL,NULL,1),(804,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','309','802','Réductions de valeur actées',NULL,NULL,1),(805,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31','1353','Approvsionnements et fournitures',NULL,NULL,1),(806,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','310','805','Valeur d\'acquisition',NULL,NULL,1),(807,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3100','806','Matières d\'approvisionnement',NULL,NULL,1),(808,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3101','806','Energie, charbon, coke, mazout, essence, propane',NULL,NULL,1),(809,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3102','806','Produits d\'entretien',NULL,NULL,1),(810,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3103','806','Fournitures diverses et petit outillage',NULL,NULL,1),(811,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3104','806','Imprimés et fournitures de bureau',NULL,NULL,1),(812,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3105','806','Fournitures de services sociaux',NULL,NULL,1),(813,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3106','806','Emballages commerciaux',NULL,NULL,1),(814,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31060','813','Emballages perdus',NULL,NULL,1),(815,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','31061','813','Emballages récupérables',NULL,NULL,1),(816,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','319','805','Réductions de valeur actées',NULL,NULL,1),(817,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','32','1353','En cours de fabrication',NULL,NULL,1),(818,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','320','817','Valeur d\'acquisition',NULL,NULL,1),(819,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3200','818','Produits semi-ouvrés',NULL,NULL,1),(820,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3201','818','Produits en cours de fabrication',NULL,NULL,1),(821,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3202','818','Travaux en cours',NULL,NULL,1),(822,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3205','818','Déchets',NULL,NULL,1),(823,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3206','818','Rebuts',NULL,NULL,1),(824,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3209','818','Travaux en association momentanée',NULL,NULL,1),(825,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','329','817','Réductions de valeur actées',NULL,NULL,1),(826,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','33','1353','Produits finis',NULL,NULL,1),(827,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','330','826','Valeur d\'acquisition',NULL,NULL,1),(828,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3300','827','Produits finis',NULL,NULL,1),(829,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','339','826','Réductions de valeur actées',NULL,NULL,1),(830,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','34','1353','Marchandises',NULL,NULL,1),(831,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','340','830','Valeur d\'acquisition',NULL,NULL,1),(832,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3400','831','Groupe A',NULL,NULL,1),(833,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3401','831','Groupe B',NULL,NULL,1),(834,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3402','831','Groupe C',NULL,NULL,1),(835,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','349','830','Réductions de valeur actées',NULL,NULL,1),(836,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','35','1353','Immeubles destinés à la vente',NULL,NULL,1),(837,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','350','836','Valeur d\'acquisition',NULL,NULL,1),(838,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3500','837','Immeuble A',NULL,NULL,1),(839,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3501','837','Immeuble B',NULL,NULL,1),(840,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3502','837','Immeuble C',NULL,NULL,1),(841,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','351','836','Immeubles construits en vue de leur revente',NULL,NULL,1),(842,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3510','841','Immeuble A',NULL,NULL,1),(843,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3511','841','Immeuble B',NULL,NULL,1),(844,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3512','841','Immeuble C',NULL,NULL,1),(845,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','359','836','Réductions de valeurs actées',NULL,NULL,1),(846,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','36','1353','Acomptes versés sur achats pour stocks',NULL,NULL,1),(847,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','360','846','Acomptes versés (à ventiler éventuellement par catégorie)',NULL,NULL,1),(848,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','369','846','Réductions de valeur actées',NULL,NULL,1),(849,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','37','1353','Commandes en cours d\'exécution',NULL,NULL,1),(850,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','370','849','Valeur d\'acquisition',NULL,NULL,1),(851,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','371','849','Bénéfice pris en compte',NULL,NULL,1),(852,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','379','849','Réductions de valeur actées',NULL,NULL,1),(853,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','40','1354','Créances commerciales',NULL,NULL,1),(854,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','400','853','Clients',NULL,NULL,1),(855,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4007','854','Rabais, remises et  ristournes à accorder et autres notes de crédit à établir',NULL,NULL,1),(856,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4008','854','Créances résultant de livraisons de biens (associations momentanées)',NULL,NULL,1),(857,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','401','853','Effets à recevoir',NULL,NULL,1),(858,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4010','857','Effets à recevoir',NULL,NULL,1),(859,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4013','857','Effets à l\'encaissement',NULL,NULL,1),(860,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4015','857','Effets à l\'escompte',NULL,NULL,1),(861,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','402','853','Clients, créances courantes, entreprises apparentées, administrateurs et gérants',NULL,NULL,1),(862,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4020','861','Entreprises liées',NULL,NULL,1),(863,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4021','861','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(864,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4022','861','Administrateurs et gérants d\'entreprise',NULL,NULL,1),(865,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','403','853','Effets à recevoir sur entreprises apparentées et administrateurs et gérants',NULL,NULL,1),(866,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4030','865','Entreprises liées',NULL,NULL,1),(867,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4031','865','Autres entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(868,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4032','865','Administrateurs et gérants de l\'entreprise',NULL,NULL,1),(869,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','404','853','Produits à recevoir (factures à établir)',NULL,NULL,1),(870,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','405','853','Clients : retenues sur garanties',NULL,NULL,1),(871,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','406','853','Acomptes versés',NULL,NULL,1),(872,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','407','853','Créances douteuses',NULL,NULL,1),(873,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','408','853','Compensation clients',NULL,NULL,1),(874,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','409','853','Réductions de valeur actées',NULL,NULL,1),(875,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41','1354','Autres créances',NULL,NULL,1),(876,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','410','875','Capital appelé, non versé',NULL,NULL,1),(877,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4100','876','Appels de fonds',NULL,NULL,1),(878,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4101','876','Actionnaires défaillants',NULL,NULL,1),(879,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','411','875','T.V.A. à récupérer',NULL,NULL,1),(880,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4110','879','T.V.A. due',NULL,NULL,1),(881,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4111','879','T.V.A. déductible',NULL,NULL,1),(882,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4112','879','Compte courant administration T.V.A.',NULL,NULL,1),(883,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4118','879','Taxe d\'égalisation due',NULL,NULL,1),(884,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','412','875','Impôts et versements fiscaux à récupérer',NULL,NULL,1),(885,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4120','884','Impôts belges sur le résultat',NULL,NULL,1),(886,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4125','884','Autres impôts belges',NULL,NULL,1),(887,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4128','884','Impôts étrangers',NULL,NULL,1),(888,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','414','875','Produits à recevoir',NULL,NULL,1),(889,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','416','875','Créances diverses',NULL,NULL,1),(890,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4160','889','Associés (compte d\'apport en société)',NULL,NULL,1),(891,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4161','889','Avances et prêts au personnel',NULL,NULL,1),(892,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4162','889','Compte courant des associés en S.P.R.L.',NULL,NULL,1),(893,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4163','889','Compte courant des administrateurs et gérants',NULL,NULL,1),(894,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4164','889','Créances sur sociétés apparentées',NULL,NULL,1),(895,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4166','889','Emballages et matériel à rendre',NULL,NULL,1),(896,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4167','889','Etat et établissements publics',NULL,NULL,1),(897,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41670','896','Subsides à recevoir',NULL,NULL,1),(898,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','41671','896','Autres créances',NULL,NULL,1),(899,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4168','889','Rabais, ristournes et remises à obtenir et autres avoirs non encore reçus',NULL,NULL,1),(900,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','417','875','Créances douteuses',NULL,NULL,1),(901,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','418','875','Cautionnements versés en numéraires',NULL,NULL,1),(902,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','419','875','Réductions de valeur actées',NULL,NULL,1),(903,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','42','1354','Dettes à plus d\'un an échéant dans l\'année',NULL,NULL,1),(904,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','420','903','Emprunts subordonnés',NULL,NULL,1),(905,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4200','904','Convertibles',NULL,NULL,1),(906,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4201','904','Non convertibles',NULL,NULL,1),(907,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','421','903','Emprunts obligataires non subordonnés',NULL,NULL,1),(908,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4210','907','Convertibles',NULL,NULL,1),(909,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4211','907','Non convertibles',NULL,NULL,1),(910,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','422','903','Dettes de location-financement et assimilées',NULL,NULL,1),(911,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4220','910','Financement de biens immobiliers',NULL,NULL,1),(912,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4221','910','Financement de biens mobiliers',NULL,NULL,1),(913,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','423','903','Etablissements de crédit',NULL,NULL,1),(914,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4230','913','Dettes en compte',NULL,NULL,1),(915,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4231','913','Promesses',NULL,NULL,1),(916,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4232','913','Crédits d\'acceptation',NULL,NULL,1),(917,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','424','903','Autres emprunts',NULL,NULL,1),(918,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','425','903','Dettes commerciales',NULL,NULL,1),(919,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4250','918','Fournisseurs',NULL,NULL,1),(920,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4251','918','Effets à payer',NULL,NULL,1),(921,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','426','903','Cautionnements reçus en numéraires',NULL,NULL,1),(922,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','429','903','Dettes diverses',NULL,NULL,1),(923,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4290','922','Entreprises liées',NULL,NULL,1),(924,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4291','922','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(925,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4292','922','Administrateurs, gérants, associés',NULL,NULL,1),(926,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4299','922','Autres dettes',NULL,NULL,1),(927,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','43','1354','Dettes financières',NULL,NULL,1),(928,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','430','927','Etablissements de crédit. Emprunts en compte à terme fixe',NULL,NULL,1),(929,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','431','927','Etablissements de crédit. Promesses',NULL,NULL,1),(930,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','432','927','Etablissements de crédit. Crédits d\'acceptation',NULL,NULL,1),(931,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','433','927','Etablissements de crédit. Dettes en compte courant',NULL,NULL,1),(932,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','439','927','Autres emprunts',NULL,NULL,1),(933,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44','1354','Dettes commerciales',NULL,NULL,1),(934,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','440','933','Fournisseurs',NULL,NULL,1),(935,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4400','934','Entreprises apparentées',NULL,NULL,1),(936,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44000','935','Entreprises liées',NULL,NULL,1),(937,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44001','935','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(938,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4401','934','Fournisseurs ordinaires',NULL,NULL,1),(939,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44010','938','Fournisseurs belges',NULL,NULL,1),(940,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44011','938','Fournisseurs CEE',NULL,NULL,1),(941,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44012','938','Fournisseurs importation',NULL,NULL,1),(942,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4402','934','Dettes envers les coparticipants (associations momentanées)',NULL,NULL,1),(943,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4403','934','Fournisseurs - retenues de garanties',NULL,NULL,1),(944,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','441','933','Effets à payer',NULL,NULL,1),(945,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4410','944','Entreprises apparentées',NULL,NULL,1),(946,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44100','945','Entreprises liées',NULL,NULL,1),(947,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44101','945','Entreprises avec lesquelles il existe un lien de participation',NULL,NULL,1),(948,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4411','944','Fournisseurs ordinaires',NULL,NULL,1),(949,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44110','948','Fournisseurs belges',NULL,NULL,1),(950,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44111','948','Fournisseurs CEE',NULL,NULL,1),(951,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','44112','948','Fournisseurs importation',NULL,NULL,1),(952,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','444','933','Factures à recevoir',NULL,NULL,1),(953,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','446','933','Acomptes reçus',NULL,NULL,1),(954,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','448','933','Compensations fournisseurs',NULL,NULL,1),(955,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45','1354','Dettes fiscales, salariales et sociales',NULL,NULL,1),(956,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','450','955','Dettes fiscales estimées',NULL,NULL,1),(957,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4501','956','Impôts sur le résultat',NULL,NULL,1),(958,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4505','956','Autres impôts en Belgique',NULL,NULL,1),(959,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4508','956','Impôts à l\'étranger',NULL,NULL,1),(960,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','451','955','T.V.A. à payer',NULL,NULL,1),(961,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4510','960','T.V.A. due',NULL,NULL,1),(962,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4511','960','T.V.A. déductible',NULL,NULL,1),(963,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4512','960','Compte courant administration T.V.A.',NULL,NULL,1),(964,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4518','960','Taxe d\'égalisation due',NULL,NULL,1),(965,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','452','955','Impôts et taxes à payer',NULL,NULL,1),(966,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4520','965','Autres impôts sur le résultat',NULL,NULL,1),(967,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4525','965','Autres impôts et taxes en Belgique',NULL,NULL,1),(968,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45250','967','Précompte immobilier',NULL,NULL,1),(969,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45251','967','Impôts communaux à payer',NULL,NULL,1),(970,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45252','967','Impôts provinciaux à payer',NULL,NULL,1),(971,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45253','967','Autres impôts et taxes à payer',NULL,NULL,1),(972,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4528','965','Impôts et taxes à l\'étranger',NULL,NULL,1),(973,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','453','955','Précomptes retenus',NULL,NULL,1),(974,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4530','973','Précompte professionnel retenu sur rémunérations',NULL,NULL,1),(975,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4531','973','Précompte professionnel retenu sur tantièmes',NULL,NULL,1),(976,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4532','973','Précompte mobilier retenu sur dividendes attribués',NULL,NULL,1),(977,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4533','973','Précompte mobilier retenu sur intérêts payés',NULL,NULL,1),(978,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4538','973','Autres précomptes retenus',NULL,NULL,1),(979,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','454','955','Office National de la Sécurité Sociale',NULL,NULL,1),(980,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4540','979','Arriérés',NULL,NULL,1),(981,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4541','979','1er trimestre',NULL,NULL,1),(982,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4542','979','2ème trimestre',NULL,NULL,1),(983,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4543','979','3ème trimestre',NULL,NULL,1),(984,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4544','979','4ème trimestre',NULL,NULL,1),(985,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','455','955','Rémunérations',NULL,NULL,1),(986,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4550','985','Administrateurs,  gérants et commissaires (non réviseurs)',NULL,NULL,1),(987,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4551','985','Direction',NULL,NULL,1),(988,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4552','985','Employés',NULL,NULL,1),(989,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4553','985','Ouvriers',NULL,NULL,1),(990,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','456','955','Pécules de vacances',NULL,NULL,1),(991,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4560','990','Direction',NULL,NULL,1),(992,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4561','990','Employés',NULL,NULL,1),(993,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4562','990','Ouvriers',NULL,NULL,1),(994,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','459','955','Autres dettes sociales',NULL,NULL,1),(995,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4590','994','Provision pour gratifications de fin d\'année',NULL,NULL,1),(996,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4591','994','Départs de personnel',NULL,NULL,1),(997,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4592','994','Oppositions sur rémunérations',NULL,NULL,1),(998,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4593','994','Assurances relatives au personnel',NULL,NULL,1),(999,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45930','998','Assurance loi',NULL,NULL,1),(1000,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45931','998','Assurance salaire garanti',NULL,NULL,1),(1001,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45932','998','Assurance groupe',NULL,NULL,1),(1002,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','45933','998','Assurances individuelles',NULL,NULL,1),(1003,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4594','994','Caisse d\'assurances sociales pour travailleurs indépendants',NULL,NULL,1),(1004,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4597','994','Dettes et provisions sociales diverses',NULL,NULL,1),(1005,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','46','1354','Acomptes reçus sur commande',NULL,NULL,1),(1006,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','47','1354','Dettes découlant de l\'affectation des résultats',NULL,NULL,1),(1007,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','470','1006','Dividendes et tantièmes d\'exercices antérieurs',NULL,NULL,1),(1008,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','471','1006','Dividendes de l\'exercice',NULL,NULL,1),(1009,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','472','1006','Tantièmes de l\'exercice',NULL,NULL,1),(1010,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','473','1006','Autres allocataires',NULL,NULL,1),(1011,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','48','4','Dettes diverses',NULL,NULL,1),(1012,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','480','1011','Obligations et coupons échus',NULL,NULL,1),(1013,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','481','1011','Actionnaires - capital à rembourser',NULL,NULL,1),(1014,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','482','1011','Participation du personnel à payer',NULL,NULL,1),(1015,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','483','1011','Acomptes reçus d\'autres tiers à moins d\'un an',NULL,NULL,1),(1016,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','486','1011','Emballages et matériel consignés',NULL,NULL,1),(1017,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','488','1011','Cautionnements reçus en numéraires',NULL,NULL,1),(1018,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','489','1011','Autres dettes diverses',NULL,NULL,1),(1019,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49','1354','Comptes de régularisation et compte d\'attente',NULL,NULL,1),(1020,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','490','1019','Charges à reporter (à subdiviser par catégorie de charges)',NULL,NULL,1),(1021,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','491','1019','Produits acquis',NULL,NULL,1),(1022,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4910','1021','Produits d\'exploitation',NULL,NULL,1),(1023,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49100','1022','Ristournes et rabais à obtenir',NULL,NULL,1),(1024,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49101','1022','Commissions à obtenir',NULL,NULL,1),(1025,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49102','1022','Autres produits d\'exploitation (redevances par exemple)',NULL,NULL,1),(1026,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4911','1021','Produits financiers',NULL,NULL,1),(1027,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49110','1026','Intérêts courus et non échus sur prêts et débits',NULL,NULL,1),(1028,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','49111','1026','Autres produits financiers',NULL,NULL,1),(1029,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','492','1019','Charges à imputer (à subdiviser par catégorie de charges)',NULL,NULL,1),(1030,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','493','1019','Produits à reporter',NULL,NULL,1),(1031,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4930','1030','Produits d\'exploitation à reporter',NULL,NULL,1),(1032,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4931','1030','Produits financiers à reporter',NULL,NULL,1),(1033,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','499','1019','Comptes d\'attente',NULL,NULL,1),(1034,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4990','1033','Compte d\'attente',NULL,NULL,1),(1035,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4991','1033','Compte de répartition périodique des charges',NULL,NULL,1),(1036,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4999','1033','Transferts d\'exercice',NULL,NULL,1),(1037,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','50','1355','Actions propres',NULL,NULL,1),(1038,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','51','1355','Actions et parts',NULL,NULL,1),(1039,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','510','1038','Valeur d\'acquisition',NULL,NULL,1),(1040,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','511','1038','Montants non appelés',NULL,NULL,1),(1041,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','519','1038','Réductions de valeur actées',NULL,NULL,1),(1042,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','52','1355','Titres à revenus fixes',NULL,NULL,1),(1043,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','520','1042','Valeur d\'acquisition',NULL,NULL,1),(1044,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','529','1042','Réductions de valeur actées',NULL,NULL,1),(1045,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','53','1355','Dépots à terme',NULL,NULL,1),(1046,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','530','1045','De plus d\'un an',NULL,NULL,1),(1047,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','531','1045','De plus d\'un mois et à un an au plus',NULL,NULL,1),(1048,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','532','1045','d\'un mois au plus',NULL,NULL,1),(1049,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','539','1045','Réductions de valeur actées',NULL,NULL,1),(1050,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','54','1355','Valeurs échues à l\'encaissement',NULL,NULL,1),(1051,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','540','1050','Chèques à encaisser',NULL,NULL,1),(1052,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','541','1050','Coupons à encaisser',NULL,NULL,1),(1053,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','55','1355','Etablissements de crédit - Comptes ouverts auprès des divers établissements.',NULL,NULL,1),(1054,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','550','1053','Comptes courants',NULL,NULL,1),(1055,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','551','1053','Chèques émis',NULL,NULL,1),(1056,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','559','1053','Réductions de valeur actées',NULL,NULL,1),(1057,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','56','1355','Office des chèques postaux',NULL,NULL,1),(1058,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','560','1057','Compte courant',NULL,NULL,1),(1059,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','561','1057','Chèques émis',NULL,NULL,1),(1060,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','57','1355','Caisses',NULL,NULL,1),(1061,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','570','1060','à 577 Caisses - espèces ( 0 - centrale ; 7 - succursales et agences)',NULL,NULL,1),(1062,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','578','1060','Caisses - timbres ( 0 - fiscaux ; 1 - postaux)',NULL,NULL,1),(1063,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','58','1355','Virements internes',NULL,NULL,1),(1064,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','60','1356','Approvisionnements et marchandises',NULL,NULL,1),(1065,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','600','1064','Achats de matières premières',NULL,NULL,1),(1066,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','601','1064','Achats de fournitures',NULL,NULL,1),(1067,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','602','1064','Achats de services, travaux et études',NULL,NULL,1),(1068,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','603','1064','Sous-traitances générales',NULL,NULL,1),(1069,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','604','1064','Achats de marchandises',NULL,NULL,1),(1070,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','605','1064','Achats d\'immeubles destinés à la revente',NULL,NULL,1),(1071,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','608','1064','Remises , ristournes et rabais obtenus sur achats',NULL,NULL,1),(1072,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','609','1064','Variations de stocks',NULL,NULL,1),(1073,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6090','1072','De matières premières',NULL,NULL,1),(1074,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6091','1072','De fournitures',NULL,NULL,1),(1075,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6094','1072','De marchandises',NULL,NULL,1),(1076,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6095','1072','d\'immeubles destinés à la vente',NULL,NULL,1),(1077,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61','1356','Services et biens divers',NULL,NULL,1),(1078,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','610','1077','Loyers et charges locatives',NULL,NULL,1),(1079,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6100','1078','Loyers divers',NULL,NULL,1),(1080,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6101','1078','Charges locatives (assurances, frais de confort,etc)',NULL,NULL,1),(1081,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','611','1077','Entretien et réparation (fournitures et prestations)',NULL,NULL,1),(1082,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','612','1077','Fournitures faites à l\'entreprise',NULL,NULL,1),(1083,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6120','1082','Eau, gaz, électricité, vapeur',NULL,NULL,1),(1084,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61200','1083','Eau',NULL,NULL,1),(1085,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61201','1083','Gaz',NULL,NULL,1),(1086,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61202','1083','Electricité',NULL,NULL,1),(1087,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61203','1083','Vapeur',NULL,NULL,1),(1088,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6121','1082','Téléphone, télégrammes, télex, téléfax, frais postaux',NULL,NULL,1),(1089,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61210','1088','Téléphone',NULL,NULL,1),(1090,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61211','1088','Télégrammes',NULL,NULL,1),(1091,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61212','1088','Télex et téléfax',NULL,NULL,1),(1092,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61213','1088','Frais postaux',NULL,NULL,1),(1093,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6122','1082','Livres, bibliothèque',NULL,NULL,1),(1094,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6123','1082','Imprimés et fournitures de bureau (si non comptabilisé au 601)',NULL,NULL,1),(1095,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','613','1077','Rétributions de tiers',NULL,NULL,1),(1096,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6130','1095','Redevances et royalties',NULL,NULL,1),(1097,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61300','1096','Redevances pour brevets, licences, marques et accessoires',NULL,NULL,1),(1098,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61301','1096','Autres redevances (procédés de fabrication)',NULL,NULL,1),(1099,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6131','1095','Assurances non relatives au personnel',NULL,NULL,1),(1100,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61310','1099','Assurance incendie',NULL,NULL,1),(1101,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61311','1099','Assurance vol',NULL,NULL,1),(1102,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61312','1099','Assurance autos',NULL,NULL,1),(1103,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61313','1099','Assurance crédit',NULL,NULL,1),(1104,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61314','1099','Assurances frais généraux',NULL,NULL,1),(1105,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6132','1095','Divers',NULL,NULL,1),(1106,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61320','1105','Commissions aux tiers',NULL,NULL,1),(1107,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61321','1105','Honoraires d\'avocats, d\'experts, etc',NULL,NULL,1),(1108,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61322','1105','Cotisations aux groupements professionnels',NULL,NULL,1),(1109,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61323','1105','Dons, libéralités, etc',NULL,NULL,1),(1110,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61324','1105','Frais de contentieux',NULL,NULL,1),(1111,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61325','1105','Publications légales',NULL,NULL,1),(1112,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6133','1095','Transports et déplacements',NULL,NULL,1),(1113,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61330','1112','Transports de personnel',NULL,NULL,1),(1114,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','61331','1112','Voyages, déplacements et représentations',NULL,NULL,1),(1115,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6134','1095','Personnel intérimaire',NULL,NULL,1),(1116,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','614','1077','Annonces, publicité, propagande et documentation',NULL,NULL,1),(1117,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6140','1116','Annonces et insertions',NULL,NULL,1),(1118,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6141','1116','Catalogues et imprimés',NULL,NULL,1),(1119,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6142','1116','Echantillons',NULL,NULL,1),(1120,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6143','1116','Foires et expositions',NULL,NULL,1),(1121,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6144','1116','Primes',NULL,NULL,1),(1122,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6145','1116','Cadeaux à la clientèle',NULL,NULL,1),(1123,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6146','1116','Missions et réceptions',NULL,NULL,1),(1124,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6147','1116','Documentation',NULL,NULL,1),(1125,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','615','1077','Sous-traitants',NULL,NULL,1),(1126,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6150','1125','Sous-traitants pour activités propres',NULL,NULL,1),(1127,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6151','1125','Sous-traitants d\'associations momentanées (coparticipants)',NULL,NULL,1),(1128,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6152','1125','Quote-part bénéficiaire des coparticipants',NULL,NULL,1),(1129,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','617','1077','Personnel intérimaire et personnes mises à la disposition de l\'entreprise',NULL,NULL,1),(1130,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','618','1077','Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d\'un contrat de travail',NULL,NULL,1),(1131,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62','1356','Rémunérations, charges sociales et pensions',NULL,NULL,1),(1132,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','620','1131','Rémunérations et avantages sociaux directs',NULL,NULL,1),(1133,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6200','1132','Administrateurs ou gérants',NULL,NULL,1),(1134,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6201','1132','Personnel de direction',NULL,NULL,1),(1135,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6202','1132','Employés',NULL,NULL,1),(1136,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6203','1132','Ouvriers',NULL,NULL,1),(1137,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6204','1132','Autres membres du personnel',NULL,NULL,1),(1138,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','621','1131','Cotisations patronales d\'assurances sociales',NULL,NULL,1),(1139,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6210','1138','Sur salaires',NULL,NULL,1),(1140,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6211','1138','Sur appointements et commissions',NULL,NULL,1),(1141,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','622','1131','Primes patronales pour assurances extralégales',NULL,NULL,1),(1142,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','623','1131','Autres frais de personnel',NULL,NULL,1),(1143,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6230','1142','Assurances du personnel',NULL,NULL,1),(1144,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62300','1143','Assurances loi, responsabilité civile, chemin du travail',NULL,NULL,1),(1145,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62301','1143','Assurance salaire garanti',NULL,NULL,1),(1146,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62302','1143','Assurances individuelles',NULL,NULL,1),(1147,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6231','1142','Charges sociales diverses',NULL,NULL,1),(1148,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62310','1147','Jours fériés payés',NULL,NULL,1),(1149,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62311','1147','Salaire hebdomadaire garanti',NULL,NULL,1),(1150,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62312','1147','Allocations familiales complémentaires',NULL,NULL,1),(1151,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6232','1142','Charges sociales des administrateurs, gérants et commissaires',NULL,NULL,1),(1152,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62320','1151','Allocations familiales complémentaires pour non salariés',NULL,NULL,1),(1153,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62321','1151','Lois sociales pour indépendants',NULL,NULL,1),(1154,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','62322','1151','Divers',NULL,NULL,1),(1155,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','624','1131','Pensions de retraite et de survie',NULL,NULL,1),(1156,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6240','1155','Administrateurs et gérants',NULL,NULL,1),(1157,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6241','1155','Personnel',NULL,NULL,1),(1158,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','625','1131','Provision pour pécule de vacances',NULL,NULL,1),(1159,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6250','1158','Dotations',NULL,NULL,1),(1160,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6251','1158','Utilisations et reprises',NULL,NULL,1),(1161,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','63','1356','Amortissements, réductions de valeur et provisions pour risques et charges',NULL,NULL,1),(1162,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','630','1161','Dotations aux amortissements et aux réductions de valeur sur immobilisations',NULL,NULL,1),(1163,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6300','1162','Dotations aux amortissements sur frais d\'établissement',NULL,NULL,1),(1164,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6301','1162','Dotations aux amortissements sur immobilisations incorporelles',NULL,NULL,1),(1165,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6302','1162','Dotations aux amortissements sur immobilisations corporelles',NULL,NULL,1),(1166,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6308','1162','Dotations aux réductions de valeur sur immobilisations incorporelles',NULL,NULL,1),(1167,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6309','1162','Dotations aux réductions de valeur sur immobilisations corporelles',NULL,NULL,1),(1168,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','631','1161','Réductions de valeur sur stocks',NULL,NULL,1),(1169,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6310','1168','Dotations',NULL,NULL,1),(1170,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6311','1168','Reprises',NULL,NULL,1),(1171,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','632','1161','Réductions de valeur sur commandes en cours d\'exécution',NULL,NULL,1),(1172,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6320','1171','Dotations',NULL,NULL,1),(1173,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6321','1171','Reprises',NULL,NULL,1),(1174,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','633','1161','Réductions de valeur sur créances commerciales à plus d\'un an',NULL,NULL,1),(1175,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6330','1174','Dotations',NULL,NULL,1),(1176,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6331','1174','Reprises',NULL,NULL,1),(1177,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','634','1161','Réductions de valeur sur créances commerciales à un an au plus',NULL,NULL,1),(1178,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6340','1177','Dotations',NULL,NULL,1),(1179,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6341','1177','Reprises',NULL,NULL,1),(1180,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','635','1161','Provisions pour pensions et obligations similaires',NULL,NULL,1),(1181,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6350','1180','Dotations',NULL,NULL,1),(1182,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6351','1180','Utilisations et reprises',NULL,NULL,1),(1183,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','636','11613','Provisions pour grosses réparations et gros entretiens',NULL,NULL,1),(1184,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6360','1183','Dotations',NULL,NULL,1),(1185,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6361','1183','Utilisations et reprises',NULL,NULL,1),(1186,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','637','1161','Provisions pour autres risques et charges',NULL,NULL,1),(1187,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6370','1186','Dotations',NULL,NULL,1),(1188,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6371','1186','Utilisations et reprises',NULL,NULL,1),(1189,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64','1356','Autres charges d\'exploitation',NULL,NULL,1),(1190,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','640','1189','Charges fiscales d\'exploitation',NULL,NULL,1),(1191,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6400','1190','Taxes et impôts directs',NULL,NULL,1),(1192,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64000','1191','Taxes sur autos et camions',NULL,NULL,1),(1193,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6401','1190','Taxes et impôts indirects',NULL,NULL,1),(1194,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64010','1193','Timbres fiscaux pris en charge par la firme',NULL,NULL,1),(1195,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64011','1193','Droits d\'enregistrement',NULL,NULL,1),(1196,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64012','1193','T.V.A. non déductible',NULL,NULL,1),(1197,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6402','1190','Impôts provinciaux et communaux',NULL,NULL,1),(1198,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64020','1197','Taxe sur la force motrice',NULL,NULL,1),(1199,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','64021','1197','Taxe sur le personnel occupé',NULL,NULL,1),(1200,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6403','1190','Taxes diverses',NULL,NULL,1),(1201,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','641','1189','Moins-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1202,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','642','1189','Moins-values sur réalisations de créances commerciales',NULL,NULL,1),(1203,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','643','1189','à 648 Charges d\'exploitations diverses',NULL,NULL,1),(1204,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','649','1189','Charges d\'exploitation portées à l\'actif au titre de restructuration',NULL,NULL,1),(1205,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','65','1356','Charges financières',NULL,NULL,1),(1206,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','650','1205','Charges des dettes',NULL,NULL,1),(1207,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6500','1206','Intérêts, commissions et frais afférents aux dettes',NULL,NULL,1),(1208,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6501','1206','Amortissements des agios et frais d\'émission d\'emprunts',NULL,NULL,1),(1209,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6502','1206','Autres charges de dettes',NULL,NULL,1),(1210,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6503','1206','Intérêts intercalaires portés à l\'actif',NULL,NULL,1),(1211,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','651','1205','Réductions de valeur sur actifs circulants',NULL,NULL,1),(1212,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6510','1211','Dotations',NULL,NULL,1),(1213,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6511','1211','Reprises',NULL,NULL,1),(1214,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','652','1205','Moins-values sur réalisation d\'actifs circulants',NULL,NULL,1),(1215,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','653','1205','Charges d\'escompte de créances',NULL,NULL,1),(1216,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','654','1205','Différences de change',NULL,NULL,1),(1217,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','655','1205','Ecarts de conversion des devises',NULL,NULL,1),(1218,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','656','1205','Frais de banques, de chèques postaux',NULL,NULL,1),(1219,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','657','1205','Commissions sur ouvertures de crédit, cautions et avals',NULL,NULL,1),(1220,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','658','1205','Frais de vente des titres',NULL,NULL,1),(1221,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','66','1356','Charges exceptionnelles',NULL,NULL,1),(1222,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','660','1221','Amortissements et réductions de valeur exceptionnels',NULL,NULL,1),(1223,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6600','1222','Sur frais d\'établissement',NULL,NULL,1),(1224,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6601','1222','Sur immobilisations incorporelles',NULL,NULL,1),(1225,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6602','1222','Sur immobilisations corporelles',NULL,NULL,1),(1226,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','661','1221','Réductions de valeur sur immobilisations financières',NULL,NULL,1),(1227,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','662','1221','Provisions pour risques et charges exceptionnels',NULL,NULL,1),(1228,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','663','1221','Moins-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1229,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6630','1228','Sur immobilisations incorporelles',NULL,NULL,1),(1230,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6631','1228','Sur immobilisations corporelles',NULL,NULL,1),(1231,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6632','1228','Sur immobilisations détenues en location-financement et droits similaires',NULL,NULL,1),(1232,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6633','1228','Sur immobilisations financières',NULL,NULL,1),(1233,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6634','1228','Sur immeubles acquis ou construits en vue de la revente',NULL,NULL,1),(1234,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','664','1221','à 668 Autres charges exceptionnelles',NULL,NULL,1),(1235,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','664','1221','Pénalités et amendes diverses',NULL,NULL,1),(1236,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','665','1221','Différence de charge',NULL,NULL,1),(1237,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','669','1221','Charges exceptionnelles transférées à l\'actif en frais de restructuration',NULL,NULL,1),(1238,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','67','1356','Impôts sur le résultat',NULL,NULL,1),(1239,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','670','1238','Impôts belges sur le résultat de l\'exercice',NULL,NULL,1),(1240,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6700','1239','Impôts et précomptes dus ou versés',NULL,NULL,1),(1241,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6701','1239','Excédent de versements d\'impôts et précomptes porté à l\'actif',NULL,NULL,1),(1242,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6702','1239','Charges fiscales estimées',NULL,NULL,1),(1243,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','671','1238','Impôts belges sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1244,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6710','1243','Suppléments d\'impôts dus ou versés',NULL,NULL,1),(1245,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6711','1243','Suppléments d\'impôts estimés',NULL,NULL,1),(1246,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6712','1243','Provisions fiscales constituées',NULL,NULL,1),(1247,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','672','1238','Impôts étrangers sur le résultat de l\'exercice',NULL,NULL,1),(1248,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','673','1238','Impôts étrangers sur le résultat d\'exercices antérieurs',NULL,NULL,1),(1249,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','68','1356','Transferts aux réserves immunisées',NULL,NULL,1),(1250,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','69','1356','Affectation des résultats',NULL,NULL,1),(1251,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','690','1250','Perte reportée de l\'exercice précédent',NULL,NULL,1),(1252,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','691','1250','Dotation à la réserve légale',NULL,NULL,1),(1253,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','692','1250','Dotation aux autres réserves',NULL,NULL,1),(1254,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','693','1250','Bénéfice à reporter',NULL,NULL,1),(1255,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','694','1250','Rémunération du capital',NULL,NULL,1),(1256,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','695','1250','Administrateurs ou gérants',NULL,NULL,1),(1257,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','696','1250','Autres allocataires',NULL,NULL,1),(1258,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','70','1357','Chiffre d\'affaires',NULL,NULL,1),(1260,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','700','1258','Ventes de marchandises',NULL,NULL,1),(1261,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7000','1260','Ventes en Belgique',NULL,NULL,1),(1262,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7001','1260','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1263,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7002','1260','Ventes à l\'exportation',NULL,NULL,1),(1264,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','701','1258','Ventes de produits finis',NULL,NULL,1),(1265,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7010','1264','Ventes en Belgique',NULL,NULL,1),(1266,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7011','1264','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1267,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7012','1264','Ventes à l\'exportation',NULL,NULL,1),(1268,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','702','1258','Ventes de déchets et rebuts',NULL,NULL,1),(1269,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7020','1268','Ventes en Belgique',NULL,NULL,1),(1270,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7021','1268','Ventes dans les pays membres de la C.E.E.',NULL,NULL,1),(1271,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7022','1268','Ventes à l\'exportation',NULL,NULL,1),(1272,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','703','1258','Ventes d\'emballages récupérables',NULL,NULL,1),(1273,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','704','1258','Facturations des travaux en cours (associations momentanées)',NULL,NULL,1),(1274,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','705','1258','Prestations de services',NULL,NULL,1),(1275,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7050','1274','Prestations de services en Belgique',NULL,NULL,1),(1276,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7051','1274','Prestations de services dans les pays membres de la C.E.E.',NULL,NULL,1),(1277,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7052','1274','Prestations de services en vue de l\'exportation',NULL,NULL,1),(1278,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','706','1258','Pénalités et dédits obtenus par l\'entreprise',NULL,NULL,1),(1279,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','708','1258','Remises, ristournes et rabais accordés',NULL,NULL,1),(1280,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7080','1279','Sur ventes de marchandises',NULL,NULL,1),(1281,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7081','1279','Sur ventes de produits finis',NULL,NULL,1),(1282,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7082','1279','Sur ventes de déchets et rebuts',NULL,NULL,1),(1283,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7083','1279','Sur prestations de services',NULL,NULL,1),(1284,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7084','1279','Mali sur travaux facturés aux associations momentanées',NULL,NULL,1),(1285,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71','1357','Variation des stocks et des commandes en cours d\'exécution',NULL,NULL,1),(1286,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','712','1285','Des en cours de fabrication',NULL,NULL,1),(1287,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','713','1285','Des produits finis',NULL,NULL,1),(1288,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','715','1285','Des immeubles construits destinés à la vente',NULL,NULL,1),(1289,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','717','1285','Des commandes en cours d\'exécution',NULL,NULL,1),(1290,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7170','1289','Commandes en cours - Coût de revient',NULL,NULL,1),(1291,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71700','1290','Coût des commandes en cours d\'exécution',NULL,NULL,1),(1292,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71701','1290','Coût des travaux en cours des associations momentanées',NULL,NULL,1),(1293,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7171','1289','Bénéfices portés en compte sur commandes en cours',NULL,NULL,1),(1294,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71710','1293','Sur commandes en cours d\'exécution',NULL,NULL,1),(1295,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','71711','1293','Sur travaux en cours des associations momentanées',NULL,NULL,1),(1296,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','72','1357','Production immobilisée',NULL,NULL,1),(1297,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','720','1296','En frais d\'établissement',NULL,NULL,1),(1298,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','721','1296','En immobilisations incorporelles',NULL,NULL,1),(1299,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','722','1296','En immobilisations corporelles',NULL,NULL,1),(1300,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','723','1296','En immobilisations en cours',NULL,NULL,1),(1301,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','74','1357','Autres produits d\'exploitation',NULL,NULL,1),(1302,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','740','1301','Subsides d\'exploitation et montants compensatoires',NULL,NULL,1),(1303,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','741','1301','Plus-values sur réalisations courantes d\'immobilisations corporelles',NULL,NULL,1),(1304,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','742','1301','Plus-values sur réalisations de créances commerciales',NULL,NULL,1),(1305,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','743','1301','à 749 Produits d\'exploitation divers',NULL,NULL,1),(1306,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','743','1301','Produits de services exploités dans l\'intérêt du personnel',NULL,NULL,1),(1307,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','744','1301','Commissions et courtages',NULL,NULL,1),(1308,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','745','1301','Redevances pour brevets et licences',NULL,NULL,1),(1309,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','746','1301','Prestations de services (transports, études, etc)',NULL,NULL,1),(1310,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','747','1301','Revenus des immeubles affectés aux activités non professionnelles',NULL,NULL,1),(1311,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','748','1301','Locations diverses à caractère professionnel',NULL,NULL,1),(1312,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','749','1301','Produits divers',NULL,NULL,1),(1313,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7490','1312','Bonis sur reprises d\'emballages consignés',NULL,NULL,1),(1314,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7491','1312','Bonis sur travaux en associations momentanées',NULL,NULL,1),(1315,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','75','1357','Produits financiers',NULL,NULL,1),(1316,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','750','1315','Produits des immobilisations financières',NULL,NULL,1),(1317,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7500','1316','Revenus des actions',NULL,NULL,1),(1318,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7501','1316','Revenus des obligations',NULL,NULL,1),(1319,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7502','1316','Revenus des créances à plus d\'un an',NULL,NULL,1),(1320,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','751','1315','Produits des actifs circulants',NULL,NULL,1),(1321,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','752','1315','Plus-values sur réalisations d\'actifs circulants',NULL,NULL,1),(1322,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','753','1315','Subsides en capital et en intérêts',NULL,NULL,1),(1323,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','754','1315','Différences de change',NULL,NULL,1),(1324,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','755','1315','Ecarts de conversion des devises',NULL,NULL,1),(1325,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','756','1315','à 759 Produits financiers divers',NULL,NULL,1),(1326,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','756','1315','Produits des autres créances',NULL,NULL,1),(1327,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','757','1315','Escomptes obtenus',NULL,NULL,1),(1328,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','76','1357','Produits exceptionnels',NULL,NULL,1),(1329,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','760','1328','Reprises d\'amortissements et de réductions de valeur',NULL,NULL,1),(1330,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7600','1329','Sur immobilisations incorporelles',NULL,NULL,1),(1331,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7601','1329','Sur immobilisations corporelles',NULL,NULL,1),(1332,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','761','1328','Reprises de réductions de valeur sur immobilisations financières',NULL,NULL,1),(1333,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','762','1328','Reprises de provisions pour risques et charges exceptionnelles',NULL,NULL,1),(1334,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','763','1328','Plus-values sur réalisation d\'actifs immobilisés',NULL,NULL,1),(1335,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7630','1334','Sur immobilisations incorporelles',NULL,NULL,1),(1336,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7631','1334','Sur immobilisations corporelles',NULL,NULL,1),(1337,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7632','1334','Sur immobilisations financières',NULL,NULL,1),(1338,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','764','1328','Autres produits exceptionnels',NULL,NULL,1),(1339,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','77','1357','Régularisations d\'impôts et reprises de provisions fiscales',NULL,NULL,1),(1340,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','771','1339','Impôts belges sur le résultat',NULL,NULL,1),(1341,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7710','1340','Régularisations d\'impôts dus ou versés',NULL,NULL,1),(1342,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7711','1340','Régularisations d\'impôts estimés',NULL,NULL,1),(1343,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7712','1340','Reprises de provisions fiscales',NULL,NULL,1),(1344,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','773','1339','Impôts étrangers sur le résultat',NULL,NULL,1),(1345,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','79','1357','Affectation aux résultats',NULL,NULL,1),(1346,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','790','1345','Bénéfice reporté de l\'exercice précédent',NULL,NULL,1),(1347,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','791','1345','Prélèvement sur le capital et les primes d\'émission',NULL,NULL,1),(1348,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','792','1345','Prélèvement sur les réserves',NULL,NULL,1),(1349,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','793','1345','Perte à reporter',NULL,NULL,1),(1350,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','794','1345','Intervention d\'associés (ou du propriétaire) dans la perte',NULL,NULL,1),(1351,1,NULL,NOW(),'PCMN-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1352,1,NULL,NOW(),'PCMN-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1353,1,NULL,NOW(),'PCMN-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1354,1,NULL,NOW(),'PCMN-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1355,1,NULL,NOW(),'PCMN-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1356,1,NULL,NOW(),'PCMN-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1357,1,NULL,NOW(),'PCMN-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1401,1,NULL,NOW(),'PCG99-ABREGE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1402,1,NULL,NOW(),'PCG99-ABREGE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1403,1,NULL,NOW(),'PCG99-ABREGE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1404,1,NULL,NOW(),'PCG99-ABREGE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1405,1,NULL,NOW(),'PCG99-ABREGE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1406,1,NULL,NOW(),'PCG99-ABREGE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1407,1,NULL,NOW(),'PCG99-ABREGE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(1501,1,NULL,NOW(),'PCG99-BASE','CAPIT','XXXXXX','1','','Fonds propres, provisions pour risques et charges et dettes à plus d\'un an',NULL,NULL,1),(1502,1,NULL,NOW(),'PCG99-BASE','IMMO','XXXXXX','2','','Frais d\'établissement. Actifs immobilisés et créances à plus d\'un an',NULL,NULL,1),(1503,1,NULL,NOW(),'PCG99-BASE','STOCK','XXXXXX','3','','Stock et commandes en cours d\'exécution',NULL,NULL,1),(1504,1,NULL,NOW(),'PCG99-BASE','TIERS','XXXXXX','4','','Créances et dettes à un an au plus',NULL,NULL,1),(1505,1,NULL,NOW(),'PCG99-BASE','FINAN','XXXXXX','5','','Placement de trésorerie et de valeurs disponibles',NULL,NULL,1),(1506,1,NULL,NOW(),'PCG99-BASE','CHARGE','XXXXXX','6','','Charges',NULL,NULL,1),(1507,1,NULL,NOW(),'PCG99-BASE','PROD','XXXXXX','7','','Produits',NULL,NULL,1),(4001,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1','','Financiación básica',NULL,NULL,1),(4002,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACTIVO','XXXXXX','2','','Activo no corriente',NULL,NULL,1),(4003,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','EXISTENCIAS','XXXXXX','3','','Existencias',NULL,NULL,1),(4004,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4','','Acreedores y deudores por operaciones comerciales',NULL,NULL,1),(4005,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5','','Cuentas financieras',NULL,NULL,1),(4006,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6','','Compras y gastos',NULL,NULL,1),(4007,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7','','Ventas e ingresos',NULL,NULL,1),(4008,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','10','4001','CAPITAL',NULL,NULL,1),(4009,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','100','4008','Capital social',NULL,NULL,1),(4010,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','101','4008','Fondo social',NULL,NULL,1),(4011,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','CAPITAL','102','4008','Capital',NULL,NULL,1),(4012,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','103','4008','Socios por desembolsos no exigidos',NULL,NULL,1),(4013,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1030','4012','Socios por desembolsos no exigidos capital social',NULL,NULL,1),(4014,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1034','4012','Socios por desembolsos no exigidos capital pendiente de inscripción',NULL,NULL,1),(4015,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','104','4008','Socios por aportaciones no dineradas pendientes',NULL,NULL,1),(4016,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1040','4015','Socios por aportaciones no dineradas pendientes capital social',NULL,NULL,1),(4017,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1044','4015','Socios por aportaciones no dineradas pendientes capital pendiente de inscripción',NULL,NULL,1),(4018,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','108','4008','Acciones o participaciones propias en situaciones especiales',NULL,NULL,1),(4019,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','109','4008','Acciones o participaciones propias para reducción de capital',NULL,NULL,1),(4020,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','11','4001','Reservas y otros instrumentos de patrimonio',NULL,NULL,1),(4021,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','110','4020','Prima de emisión o asunción',NULL,NULL,1),(4022,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','111','4020','Otros instrumentos de patrimonio neto',NULL,NULL,1),(4023,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1110','4022','Patrimonio neto por emisión de instrumentos financieros compuestos',NULL,NULL,1),(4024,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1111','4022','Resto de instrumentos de patrimoio neto',NULL,NULL,1),(4025,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','112','4020','Reserva legal',NULL,NULL,1),(4026,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','113','4020','Reservas voluntarias',NULL,NULL,1),(4027,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','114','4020','Reservas especiales',NULL,NULL,1),(4028,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1140','4027','Reservas para acciones o participaciones de la sociedad dominante',NULL,NULL,1),(4029,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1141','4027','Reservas estatutarias',NULL,NULL,1),(4030,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1142','4027','Reservas por capital amortizado',NULL,NULL,1),(4031,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1143','4027','Reservas por fondo de comercio',NULL,NULL,1),(4032,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1144','4028','Reservas por acciones propias aceptadas en garantía',NULL,NULL,1),(4033,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','115','4020','Reservas por pérdidas y ganancias actuariales y otros ajustes',NULL,NULL,1),(4034,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','118','4020','Aportaciones de socios o propietarios',NULL,NULL,1),(4035,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','119','4020','Diferencias por ajuste del capital a euros',NULL,NULL,1),(4036,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','12','4001','Resultados pendientes de aplicación',NULL,NULL,1),(4037,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','120','4036','Remanente',NULL,NULL,1),(4038,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','121','4036','Resultados negativos de ejercicios anteriores',NULL,NULL,1),(4039,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','129','4036','Resultado del ejercicio',NULL,NULL,1),(4040,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','13','4001','Subvenciones, donaciones y ajustes por cambio de valor',NULL,NULL,1),(4041,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','130','4040','Subvenciones oficiales de capital',NULL,NULL,1),(4042,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','131','4040','Donaciones y legados de capital',NULL,NULL,1),(4043,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','132','4040','Otras subvenciones, donaciones y legados',NULL,NULL,1),(4044,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','133','4040','Ajustes por valoración en activos financieros disponibles para la venta',NULL,NULL,1),(4045,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','134','4040','Operaciones de cobertura',NULL,NULL,1),(4046,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1340','4045','Cobertura de flujos de efectivo',NULL,NULL,1),(4047,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1341','4045','Cobertura de una inversión neta en un negocio extranjero',NULL,NULL,1),(4048,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','135','4040','Diferencias de conversión',NULL,NULL,1),(4049,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','136','4040','Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta',NULL,NULL,1),(4050,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','137','4040','Ingresos fiscales a distribuir en varios ejercicios',NULL,NULL,1),(4051,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1370','4050','Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios',NULL,NULL,1),(4052,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1371','4050','Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios',NULL,NULL,1),(4053,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','14','4001','Provisiones',NULL,NULL,1),(4054,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','141','4053','Provisión para impuestos',NULL,NULL,1),(4055,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','142','4053','Provisión para otras responsabilidades',NULL,NULL,1),(4056,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','143','4053','Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4057,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','145','4053','Provisión para actuaciones medioambientales',NULL,NULL,1),(4058,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','15','4001','Deudas a largo plazo con características especiales',NULL,NULL,1),(4059,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','150','4058','Acciones o participaciones a largo plazo consideradas como pasivos financieros',NULL,NULL,1),(4060,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','153','4058','Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4061,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1533','4060','Desembolsos no exigidos empresas del grupo',NULL,NULL,1),(4062,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1534','4060','Desembolsos no exigidos empresas asociadas',NULL,NULL,1),(4063,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1535','4060','Desembolsos no exigidos otras partes vinculadas',NULL,NULL,1),(4064,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1536','4060','Otros desembolsos no exigidos',NULL,NULL,1),(4065,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','154','4058','Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4066,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1543','4065','Aportaciones no dinerarias pendientes empresas del grupo',NULL,NULL,1),(4067,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1544','4065','Aportaciones no dinerarias pendientes empresas asociadas',NULL,NULL,1),(4068,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1545','4065','Aportaciones no dinerarias pendientes otras partes vinculadas',NULL,NULL,1),(4069,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1546','4065','Otras aportaciones no dinerarias pendientes',NULL,NULL,1),(4070,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','16','4001','Deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4071,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','160','4070','Deudas a largo plazo con entidades de crédito vinculadas',NULL,NULL,1),(4072,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1603','4071','Deudas a largo plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4073,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1604','4071','Deudas a largo plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4074,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1605','4071','Deudas a largo plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4075,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','161','4070','Proveedores de inmovilizado a largo plazo partes vinculadas',NULL,NULL,1),(4076,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1613','4075','Proveedores de inmovilizado a largo plazo empresas del grupo',NULL,NULL,1),(4077,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1614','4075','Proveedores de inmovilizado a largo plazo empresas asociadas',NULL,NULL,1),(4078,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1615','4075','Proveedores de inmovilizado a largo plazo otras partes vinculadas',NULL,NULL,1),(4079,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','162','4070','Acreedores por arrendamiento financiero a largo plazo partes vinculadas',NULL,NULL,1),(4080,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1623','4079','Acreedores por arrendamiento financiero a largo plazo empresas del grupo',NULL,NULL,1),(4081,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1624','4080','Acreedores por arrendamiento financiero a largo plazo empresas asociadas',NULL,NULL,1),(4082,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1625','4080','Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas',NULL,NULL,1),(4083,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','163','4070','Otras deudas a largo plazo con partes vinculadas',NULL,NULL,1),(4084,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1633','4083','Otras deudas a largo plazo empresas del grupo',NULL,NULL,1),(4085,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1634','4083','Otras deudas a largo plazo empresas asociadas',NULL,NULL,1),(4086,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','1635','4083','Otras deudas a largo plazo otras partes vinculadas',NULL,NULL,1),(4087,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','17','4001','Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos',NULL,NULL,1),(4088,1,NULL,'2014-12-21 12:51:05','PCG08-PYME','FINANCIACION','XXXXXX','170','4087','Deudas a largo plazo con entidades de crédito',NULL,NULL,1),(4089,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','171','4087','Deudas a largo plazo',NULL,NULL,1),(4090,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','172','4087','Deudas a largo plazo transformables en suvbenciones donaciones y legados',NULL,NULL,1),(4091,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','173','4087','Proveedores de inmovilizado a largo plazo',NULL,NULL,1),(4092,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','174','4087','Acreedores por arrendamiento financiero a largo plazo',NULL,NULL,1),(4093,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','175','4087','Efectos a pagar a largo plazo',NULL,NULL,1),(4094,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','176','4087','Pasivos por derivados financieros a largo plazo',NULL,NULL,1),(4095,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','177','4087','Obligaciones y bonos',NULL,NULL,1),(4096,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','179','4087','Deudas representadas en otros valores negociables',NULL,NULL,1),(4097,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','18','4001','Pasivos por fianzas garantias y otros conceptos a largo plazo',NULL,NULL,1),(4098,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','180','4097','Fianzas recibidas a largo plazo',NULL,NULL,1),(4099,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','181','4097','Anticipos recibidos por ventas o prestaciones de servicios a largo plazo',NULL,NULL,1),(4100,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','185','4097','Depositos recibidos a largo plazo',NULL,NULL,1),(4101,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','19','4001','Situaciones transitorias de financiación',NULL,NULL,1),(4102,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','190','4101','Acciones o participaciones emitidas',NULL,NULL,1),(4103,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','192','4101','Suscriptores de acciones',NULL,NULL,1),(4104,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','194','4101','Capital emitido pendiente de inscripción',NULL,NULL,1),(4105,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','195','4101','Acciones o participaciones emitidas consideradas como pasivos financieros',NULL,NULL,1),(4106,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','197','4101','Suscriptores de acciones consideradas como pasivos financieros',NULL,NULL,1),(4107,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','FINANCIACION','XXXXXX','199','4101','Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción',NULL,NULL,1),(4108,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','20','4002','Inmovilizaciones intangibles',NULL,NULL,1),(4109,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','200','4108','Investigación',NULL,NULL,1),(4110,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','201','4108','Desarrollo',NULL,NULL,1),(4111,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','202','4108','Concesiones administrativas',NULL,NULL,1),(4112,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','203','4108','Propiedad industrial',NULL,NULL,1),(4113,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','205','4108','Derechos de transpaso',NULL,NULL,1),(4114,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','206','4108','Aplicaciones informáticas',NULL,NULL,1),(4115,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','209','4108','Anticipos para inmovilizaciones intangibles',NULL,NULL,1),(4116,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','21','4002','Inmovilizaciones materiales',NULL,NULL,1),(4117,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','210','4116','Terrenos y bienes naturales',NULL,NULL,1),(4118,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','211','4116','Construcciones',NULL,NULL,1),(4119,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','212','4116','Instalaciones técnicas',NULL,NULL,1),(4120,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','213','4116','Maquinaria',NULL,NULL,1),(4121,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','214','4116','Utillaje',NULL,NULL,1),(4122,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','215','4116','Otras instalaciones',NULL,NULL,1),(4123,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','216','4116','Mobiliario',NULL,NULL,1),(4124,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','217','4116','Equipos para procesos de información',NULL,NULL,1),(4125,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','218','4116','Elementos de transporte',NULL,NULL,1),(4126,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','219','4116','Otro inmovilizado material',NULL,NULL,1),(4127,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','22','4002','Inversiones inmobiliarias',NULL,NULL,1),(4128,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','220','4127','Inversiones en terreons y bienes naturales',NULL,NULL,1),(4129,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','221','4127','Inversiones en construcciones',NULL,NULL,1),(4130,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','23','4002','Inmovilizaciones materiales en curso',NULL,NULL,1),(4131,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','230','4130','Adaptación de terrenos y bienes naturales',NULL,NULL,1),(4132,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','231','4130','Construcciones en curso',NULL,NULL,1),(4133,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','232','4130','Instalaciones técnicas en montaje',NULL,NULL,1),(4134,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','233','4130','Maquinaria en montaje',NULL,NULL,1),(4135,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','237','4130','Equipos para procesos de información en montaje',NULL,NULL,1),(4136,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','239','4130','Anticipos para inmovilizaciones materiales',NULL,NULL,1),(4137,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','24','4002','Inversiones financieras a largo plazo en partes vinculadas',NULL,NULL,1),(4138,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','240','4137','Participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4139,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2403','4138','Participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4140,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2404','4138','Participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4141,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2405','4138','Participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4142,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','241','4137','Valores representativos de deuda a largo plazo de partes vinculadas',NULL,NULL,1),(4143,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2413','4142','Valores representativos de deuda a largo plazo de empresas del grupo',NULL,NULL,1),(4144,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2414','4142','Valores representativos de deuda a largo plazo de empresas asociadas',NULL,NULL,1),(4145,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2415','4142','Valores representativos de deuda a largo plazo de otras partes vinculadas',NULL,NULL,1),(4146,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','242','4137','Créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4147,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2423','4146','Créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4148,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2424','4146','Créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4149,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2425','4146','Créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4150,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','249','4137','Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4151,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2493','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4152,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2494','4150','Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4153,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2495','4150','Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4154,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','25','4002','Otras inversiones financieras a largo plazo',NULL,NULL,1),(4155,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','250','4154','Inversiones financieras a largo plazo en instrumentos de patrimonio',NULL,NULL,1),(4156,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','251','4154','Valores representativos de deuda a largo plazo',NULL,NULL,1),(4157,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','252','4154','Créditos a largo plazo',NULL,NULL,1),(4158,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','253','4154','Créditos a largo plazo por enajenación de inmovilizado',NULL,NULL,1),(4159,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','254','4154','Créditos a largo plazo al personal',NULL,NULL,1),(4160,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','255','4154','Activos por derivados financieros a largo plazo',NULL,NULL,1),(4161,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','258','4154','Imposiciones a largo plazo',NULL,NULL,1),(4162,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','259','4154','Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo',NULL,NULL,1),(4163,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','26','4002','Fianzas y depósitos constituidos a largo plazo',NULL,NULL,1),(4164,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','260','4163','Fianzas constituidas a largo plazo',NULL,NULL,1),(4165,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','261','4163','Depósitos constituidos a largo plazo',NULL,NULL,1),(4166,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','28','4002','Amortización acumulada del inmovilizado',NULL,NULL,1),(4167,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','280','4166','Amortización acumulado del inmovilizado intangible',NULL,NULL,1),(4168,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2800','4167','Amortización acumulada de investigación',NULL,NULL,1),(4169,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2801','4167','Amortización acumulada de desarrollo',NULL,NULL,1),(4170,1,NULL,'2014-12-21 12:51:06','PCG08-PYME','ACTIVO','XXXXXX','2802','4167','Amortización acumulada de concesiones administrativas',NULL,NULL,1),(4171,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2803','4167','Amortización acumulada de propiedad industrial',NULL,NULL,1),(4172,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2805','4167','Amortización acumulada de derechos de transpaso',NULL,NULL,1),(4173,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2806','4167','Amortización acumulada de aplicaciones informáticas',NULL,NULL,1),(4174,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','281','4166','Amortización acumulado del inmovilizado material',NULL,NULL,1),(4175,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2811','4174','Amortización acumulada de construcciones',NULL,NULL,1),(4176,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2812','4174','Amortización acumulada de instalaciones técnicas',NULL,NULL,1),(4177,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2813','4174','Amortización acumulada de maquinaria',NULL,NULL,1),(4178,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2814','4174','Amortización acumulada de utillaje',NULL,NULL,1),(4179,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2815','4174','Amortización acumulada de otras instalaciones',NULL,NULL,1),(4180,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2816','4174','Amortización acumulada de mobiliario',NULL,NULL,1),(4181,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2817','4174','Amortización acumulada de equipos para proceso de información',NULL,NULL,1),(4182,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2818','4174','Amortización acumulada de elementos de transporte',NULL,NULL,1),(4183,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2819','4175','Amortización acumulada de otro inmovilizado material',NULL,NULL,1),(4184,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','282','4166','Amortización acumulada de las inversiones inmobiliarias',NULL,NULL,1),(4185,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','29','4002','Deterioro de valor de activos no corrientes',NULL,NULL,1),(4186,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','290','4185','Deterioro de valor del inmovilizado intangible',NULL,NULL,1),(4187,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2900','4186','Deterioro de valor de investigación',NULL,NULL,1),(4188,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2901','4186','Deterioro de valor de desarrollo',NULL,NULL,1),(4189,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2902','4186','Deterioro de valor de concesiones administrativas',NULL,NULL,1),(4190,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2903','4186','Deterioro de valor de propiedad industrial',NULL,NULL,1),(4191,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2905','4186','Deterioro de valor de derechos de transpaso',NULL,NULL,1),(4192,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2906','4186','Deterioro de valor de aplicaciones informáticas',NULL,NULL,1),(4193,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','291','4185','Deterioro de valor del inmovilizado material',NULL,NULL,1),(4194,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2910','4193','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4195,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2911','4193','Deterioro de valor de construcciones',NULL,NULL,1),(4196,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2912','4193','Deterioro de valor de instalaciones técnicas',NULL,NULL,1),(4197,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2913','4193','Deterioro de valor de maquinaria',NULL,NULL,1),(4198,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2914','4193','Deterioro de valor de utillajes',NULL,NULL,1),(4199,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2915','4194','Deterioro de valor de otras instalaciones',NULL,NULL,1),(4200,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2916','4194','Deterioro de valor de mobiliario',NULL,NULL,1),(4201,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2917','4194','Deterioro de valor de equipos para proceso de información',NULL,NULL,1),(4202,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2918','4194','Deterioro de valor de elementos de transporte',NULL,NULL,1),(4203,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2919','4194','Deterioro de valor de otro inmovilizado material',NULL,NULL,1),(4204,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','292','4185','Deterioro de valor de las inversiones inmobiliarias',NULL,NULL,1),(4205,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2920','4204','Deterioro de valor de terrenos y bienes naturales',NULL,NULL,1),(4206,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2921','4204','Deterioro de valor de construcciones',NULL,NULL,1),(4207,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','293','4185','Deterioro de valor de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4208,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2933','4207','Deterioro de valor de participaciones a largo plazo en empresas del grupo',NULL,NULL,1),(4209,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2934','4207','Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas',NULL,NULL,1),(4210,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2935','4207','Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas',NULL,NULL,1),(4211,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','294','4185','Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas',NULL,NULL,1),(4212,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2943','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo',NULL,NULL,1),(4213,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2944','4211','Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas',NULL,NULL,1),(4214,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2945','4211','Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas',NULL,NULL,1),(4215,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','295','4185','Deterioro de valor de créditos a largo plazo a partes vinculadas',NULL,NULL,1),(4216,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2953','4215','Deterioro de valor de créditos a largo plazo a empresas del grupo',NULL,NULL,1),(4217,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2954','4215','Deterioro de valor de créditos a largo plazo a empresas asociadas',NULL,NULL,1),(4218,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','2955','4215','Deterioro de valor de créditos a largo plazo a otras partes vinculadas',NULL,NULL,1),(4219,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','296','4185','Deterioro de valor de participaciones en el patrimonio netoa largo plazo',NULL,NULL,1),(4220,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','297','4185','Deterioro de valor de valores representativos de deuda a largo plazo',NULL,NULL,1),(4221,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACTIVO','XXXXXX','298','4185','Deterioro de valor de créditos a largo plazo',NULL,NULL,1),(4222,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','30','4003','Comerciales',NULL,NULL,1),(4223,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','300','4222','Mercaderías A',NULL,NULL,1),(4224,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','301','4222','Mercaderías B',NULL,NULL,1),(4225,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','31','4003','Materias primas',NULL,NULL,1),(4226,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','310','4225','Materias primas A',NULL,NULL,1),(4227,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','311','4225','Materias primas B',NULL,NULL,1),(4228,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','32','4003','Otros aprovisionamientos',NULL,NULL,1),(4229,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','320','4228','Elementos y conjuntos incorporables',NULL,NULL,1),(4230,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','321','4228','Combustibles',NULL,NULL,1),(4231,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','322','4228','Repuestos',NULL,NULL,1),(4232,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','325','4228','Materiales diversos',NULL,NULL,1),(4233,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','326','4228','Embalajes',NULL,NULL,1),(4234,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','327','4228','Envases',NULL,NULL,1),(4235,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','328','4229','Material de oficina',NULL,NULL,1),(4236,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','33','4003','Productos en curso',NULL,NULL,1),(4237,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','330','4236','Productos en curos A',NULL,NULL,1),(4238,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','331','4236','Productos en curso B',NULL,NULL,1),(4239,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','34','4003','Productos semiterminados',NULL,NULL,1),(4240,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','340','4239','Productos semiterminados A',NULL,NULL,1),(4241,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','341','4239','Productos semiterminados B',NULL,NULL,1),(4242,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','35','4003','Productos terminados',NULL,NULL,1),(4243,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','350','4242','Productos terminados A',NULL,NULL,1),(4244,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','351','4242','Productos terminados B',NULL,NULL,1),(4245,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','36','4003','Subproductos, residuos y materiales recuperados',NULL,NULL,1),(4246,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','360','4245','Subproductos A',NULL,NULL,1),(4247,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','361','4245','Subproductos B',NULL,NULL,1),(4248,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','365','4245','Residuos A',NULL,NULL,1),(4249,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','366','4245','Residuos B',NULL,NULL,1),(4250,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','368','4245','Materiales recuperados A',NULL,NULL,1),(4251,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','369','4245','Materiales recuperados B',NULL,NULL,1),(4252,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','39','4003','Deterioro de valor de las existencias',NULL,NULL,1),(4253,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','390','4252','Deterioro de valor de las mercaderías',NULL,NULL,1),(4254,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','391','4252','Deterioro de valor de las materias primas',NULL,NULL,1),(4255,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','392','4252','Deterioro de valor de otros aprovisionamientos',NULL,NULL,1),(4256,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','393','4252','Deterioro de valor de los productos en curso',NULL,NULL,1),(4257,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','394','4252','Deterioro de valor de los productos semiterminados',NULL,NULL,1),(4258,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','395','4252','Deterioro de valor de los productos terminados',NULL,NULL,1),(4259,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','EXISTENCIAS','XXXXXX','396','4252','Deterioro de valor de los subproductos, residuos y materiales recuperados',NULL,NULL,1),(4260,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','40','4004','Proveedores',NULL,NULL,1),(4261,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','PROVEEDORES','400','4260','Proveedores',NULL,NULL,1),(4262,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4000','4261','Proveedores euros',NULL,NULL,1),(4263,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4004','4261','Proveedores moneda extranjera',NULL,NULL,1),(4264,1,NULL,'2014-12-21 12:51:07','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4009','4261','Proveedores facturas pendientes de recibir o formalizar',NULL,NULL,1),(4265,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','401','4260','Proveedores efectos comerciales a pagar',NULL,NULL,1),(4266,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','403','4260','Proveedores empresas del grupo',NULL,NULL,1),(4267,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4030','4266','Proveedores empresas del grupo euros',NULL,NULL,1),(4268,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4031','4266','Efectos comerciales a pagar empresas del grupo',NULL,NULL,1),(4269,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4034','4266','Proveedores empresas del grupo moneda extranjera',NULL,NULL,1),(4270,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4036','4266','Envases y embalajes a devolver a proveedores empresas del grupo',NULL,NULL,1),(4271,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4039','4266','Proveedores empresas del grupo facturas pendientes de recibir o de formalizar',NULL,NULL,1),(4272,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','404','4260','Proveedores empresas asociadas',NULL,NULL,1),(4273,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','405','4260','Proveedores otras partes vinculadas',NULL,NULL,1),(4274,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','406','4260','Envases y embalajes a devolver a proveedores',NULL,NULL,1),(4275,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','407','4260','Anticipos a proveedores',NULL,NULL,1),(4276,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','41','4004','Acreedores varios',NULL,NULL,1),(4277,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','410','4276','Acreedores por prestaciones de servicios',NULL,NULL,1),(4278,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4100','4277','Acreedores por prestaciones de servicios euros',NULL,NULL,1),(4279,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4104','4277','Acreedores por prestaciones de servicios moneda extranjera',NULL,NULL,1),(4280,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4109','4277','Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar',NULL,NULL,1),(4281,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','411','4276','Acreedores efectos comerciales a pagar',NULL,NULL,1),(4282,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','419','4276','Acreedores por operaciones en común',NULL,NULL,1),(4283,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','43','4004','Clientes',NULL,NULL,1),(4284,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','CLIENTES','430','4283','Clientes',NULL,NULL,1),(4285,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4300','4284','Clientes euros',NULL,NULL,1),(4286,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4304','4284','Clientes moneda extranjera',NULL,NULL,1),(4287,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4309','4284','Clientes facturas pendientes de formalizar',NULL,NULL,1),(4288,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','431','4283','Clientes efectos comerciales a cobrar',NULL,NULL,1),(4289,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4310','4288','Efectos comerciales en cartera',NULL,NULL,1),(4290,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4311','4288','Efectos comerciales descontados',NULL,NULL,1),(4291,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4312','4288','Efectos comerciales en gestión de cobro',NULL,NULL,1),(4292,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4315','4288','Efectos comerciales impagados',NULL,NULL,1),(4293,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','432','4283','Clientes operaciones de factoring',NULL,NULL,1),(4294,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','433','4283','Clientes empresas del grupo',NULL,NULL,1),(4295,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4330','4294','Clientes empresas del grupo euros',NULL,NULL,1),(4296,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4331','4294','Efectos comerciales a cobrar empresas del grupo',NULL,NULL,1),(4297,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4332','4294','Clientes empresas del grupo operaciones de factoring',NULL,NULL,1),(4298,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4334','4294','Clientes empresas del grupo moneda extranjera',NULL,NULL,1),(4299,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4336','4294','Clientes empresas del grupo dudoso cobro',NULL,NULL,1),(4300,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4337','4294','Envases y embalajes a devolver a clientes empresas del grupo',NULL,NULL,1),(4301,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4339','4294','Clientes empresas del grupo facturas pendientes de formalizar',NULL,NULL,1),(4302,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','434','4283','Clientes empresas asociadas',NULL,NULL,1),(4303,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','435','4283','Clientes otras partes vinculadas',NULL,NULL,1),(4304,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','436','4283','Clientes de dudoso cobro',NULL,NULL,1),(4305,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','437','4283','Envases y embalajes a devolver por clientes',NULL,NULL,1),(4306,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','438','4283','Anticipos de clientes',NULL,NULL,1),(4307,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','44','4004','Deudores varios',NULL,NULL,1),(4308,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','440','4307','Deudores',NULL,NULL,1),(4309,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4400','4308','Deudores euros',NULL,NULL,1),(4310,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4404','4308','Deudores moneda extranjera',NULL,NULL,1),(4311,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4409','4308','Deudores facturas pendientes de formalizar',NULL,NULL,1),(4312,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','441','4307','Deudores efectos comerciales a cobrar',NULL,NULL,1),(4313,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4410','4312','Deudores efectos comerciales en cartera',NULL,NULL,1),(4314,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4411','4312','Deudores efectos comerciales descontados',NULL,NULL,1),(4315,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4412','4312','Deudores efectos comerciales en gestión de cobro',NULL,NULL,1),(4316,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4415','4312','Deudores efectos comerciales impagados',NULL,NULL,1),(4317,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','446','4307','Deudores de dusoso cobro',NULL,NULL,1),(4318,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','449','4307','Deudores por operaciones en común',NULL,NULL,1),(4319,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','46','4004','Personal',NULL,NULL,1),(4320,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','460','4319','Anticipos de renumeraciones',NULL,NULL,1),(4321,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','465','4319','Renumeraciones pendientes de pago',NULL,NULL,1),(4322,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','47','4004','Administraciones Públicas',NULL,NULL,1),(4323,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','470','4322','Hacienda Pública deudora por diversos conceptos',NULL,NULL,1),(4324,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4700','4323','Hacienda Pública deudora por IVA',NULL,NULL,1),(4325,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4708','4323','Hacienda Pública deudora por subvenciones concedidas',NULL,NULL,1),(4326,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4709','4323','Hacienda Pública deudora por devolución de impuestos',NULL,NULL,1),(4327,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','471','4322','Organismos de la Seguridad Social deudores',NULL,NULL,1),(4328,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','472','4322','Hacienda Pública IVA soportado',NULL,NULL,1),(4329,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','473','4322','Hacienda Pública retenciones y pagos a cuenta',NULL,NULL,1),(4330,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','474','4322','Activos por impuesto diferido',NULL,NULL,1),(4331,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4740','4330','Activos por diferencias temporarias deducibles',NULL,NULL,1),(4332,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4742','4330','Derechos por deducciones y bonificaciones pendientes de aplicar',NULL,NULL,1),(4333,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4745','4330','Crédito por pérdidasa compensar del ejercicio',NULL,NULL,1),(4334,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','475','4322','Hacienda Pública acreedora por conceptos fiscales',NULL,NULL,1),(4335,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4750','4334','Hacienda Pública acreedora por IVA',NULL,NULL,1),(4336,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4751','4334','Hacienda Pública acreedora por retenciones practicadas',NULL,NULL,1),(4337,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4752','4334','Hacienda Pública acreedora por impuesto sobre sociedades',NULL,NULL,1),(4338,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4758','4334','Hacienda Pública acreedora por subvenciones a integrar',NULL,NULL,1),(4339,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','476','4322','Organismos de la Seguridad Social acreedores',NULL,NULL,1),(4340,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','477','4322','Hacienda Pública IVA repercutido',NULL,NULL,1),(4341,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','479','4322','Pasivos por diferencias temporarias imponibles',NULL,NULL,1),(4342,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','48','4004','Ajustes por periodificación',NULL,NULL,1),(4343,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','480','4342','Gastos anticipados',NULL,NULL,1),(4344,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','485','4342','Ingresos anticipados',NULL,NULL,1),(4345,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','49','4004','Deterioro de valor de créditos comerciales y provisiones a corto plazo',NULL,NULL,1),(4346,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','490','4345','Deterioro de valor de créditos por operaciones comerciales',NULL,NULL,1),(4347,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','493','4345','Deterioro de valor de créditos por operaciones comerciales con partes vinculadas',NULL,NULL,1),(4348,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4933','4347','Deterioro de valor de créditos por operaciones comerciales con empresas del grupo',NULL,NULL,1),(4349,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4934','4347','Deterioro de valor de créditos por operaciones comerciales con empresas asociadas',NULL,NULL,1),(4350,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4935','4347','Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas',NULL,NULL,1),(4351,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','499','4345','Provisiones por operaciones comerciales',NULL,NULL,1),(4352,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4994','4351','Provisión para contratos anerosos',NULL,NULL,1),(4353,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','ACREEDORES_DEUDORES','XXXXXX','4999','4351','Provisión para otras operaciones comerciales',NULL,NULL,1),(4354,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','50','4005','Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo',NULL,NULL,1),(4355,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','500','4354','Obligaciones y bonos a corto plazo',NULL,NULL,1),(4356,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','502','4354','Acciones o participaciones a corto plazo consideradas como pasivos financieros',NULL,NULL,1),(4357,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','505','4354','Deudas representadas en otros valores negociables a corto plazo',NULL,NULL,1),(4358,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','506','4354','Intereses a corto plazo de emprésitos y otras emisiones analógicas',NULL,NULL,1),(4359,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','507','4354','Dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4360,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','509','4354','Valores negociables amortizados',NULL,NULL,1),(4361,1,NULL,'2014-12-21 12:51:08','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5090','4360','Obligaciones y bonos amortizados',NULL,NULL,1),(4362,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5095','4360','Otros valores negociables amortizados',NULL,NULL,1),(4363,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','51','4005','Deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4364,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','510','4363','Deudas a corto plazo con entidades de crédito vinculadas',NULL,NULL,1),(4365,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5103','4364','Deudas a corto plazo con entidades de crédito empresas del grupo',NULL,NULL,1),(4366,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5104','4364','Deudas a corto plazo con entidades de crédito empresas asociadas',NULL,NULL,1),(4367,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5105','4364','Deudas a corto plazo con otras entidades de crédito vinculadas',NULL,NULL,1),(4368,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','511','4363','Proveedores de inmovilizado a corto plazo partes vinculadas',NULL,NULL,1),(4369,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5113','4368','Proveedores de inmovilizado a corto plazo empresas del grupo',NULL,NULL,1),(4370,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5114','4368','Proveedores de inmovilizado a corto plazo empresas asociadas',NULL,NULL,1),(4371,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5115','4368','Proveedores de inmovilizado a corto plazo otras partes vinculadas',NULL,NULL,1),(4372,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','512','4363','Acreedores por arrendamiento financiero a corto plazo partes vinculadas',NULL,NULL,1),(4373,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5123','4372','Acreedores por arrendamiento financiero a corto plazo empresas del grupo',NULL,NULL,1),(4374,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5124','4372','Acreedores por arrendamiento financiero a corto plazo empresas asociadas',NULL,NULL,1),(4375,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5125','4372','Acreedores por arrendamiento financiero a corto plazo otras partes vinculadas',NULL,NULL,1),(4376,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','513','4363','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4377,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5133','4376','Otras deudas a corto plazo con empresas del grupo',NULL,NULL,1),(4378,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5134','4376','Otras deudas a corto plazo con empresas asociadas',NULL,NULL,1),(4379,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5135','4376','Otras deudas a corto plazo con partes vinculadas',NULL,NULL,1),(4380,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','514','4363','Intereses a corto plazo con partes vinculadas',NULL,NULL,1),(4381,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5143','4380','Intereses a corto plazo empresas del grupo',NULL,NULL,1),(4382,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5144','4380','Intereses a corto plazo empresas asociadas',NULL,NULL,1),(4383,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5145','4380','Intereses deudas a corto plazo partes vinculadas',NULL,NULL,1),(4384,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','52','4005','Deudas a corto plazo por préstamos recibidos y otros conceptos',NULL,NULL,1),(4385,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','520','4384','Deudas a corto plazo con entidades de crédito',NULL,NULL,1),(4386,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5200','4385','Préstamos a corto plazo de entidades de crédito',NULL,NULL,1),(4387,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5201','4385','Deudas a corto plazo por crédito dispuesto',NULL,NULL,1),(4388,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5208','4385','Deudas por efectos descontados',NULL,NULL,1),(4389,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5209','4385','Deudas por operaciones de factoring',NULL,NULL,1),(4390,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','521','4384','Deudas a corto plazo',NULL,NULL,1),(4391,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','522','4384','Deudas a corto plazo transformables en subvenciones donaciones y legados',NULL,NULL,1),(4392,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','523','4384','Proveedores de inmovilizado a corto plazo',NULL,NULL,1),(4393,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','526','4384','Dividendo activo a pagar',NULL,NULL,1),(4394,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','527','4384','Intereses a corto plazo de deudas con entidades de crédito',NULL,NULL,1),(4395,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','528','4384','Intereses a corto plazo de deudas',NULL,NULL,1),(4396,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','529','4384','Provisiones a corto plazo',NULL,NULL,1),(4397,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5291','4396','Provisión a corto plazo para impuestos',NULL,NULL,1),(4398,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5292','4396','Provisión a corto plazo para otras responsabilidades',NULL,NULL,1),(4399,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5293','4396','Provisión a corto plazo por desmantelamiento retiro o rehabilitación del inmovilizado',NULL,NULL,1),(4400,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5295','4396','Provisión a corto plazo para actuaciones medioambientales',NULL,NULL,1),(4401,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','53','4005','Inversiones financieras a corto plazo en partes vinculadas',NULL,NULL,1),(4402,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','530','4401','Participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4403,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5303','4402','Participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4404,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5304','4402','Participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4405,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5305','4402','Participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4406,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','531','4401','Valores representativos de deuda a corto plazo de partes vinculadas',NULL,NULL,1),(4407,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5313','4406','Valores representativos de deuda a corto plazo de empresas del grupo',NULL,NULL,1),(4408,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5314','4406','Valores representativos de deuda a corto plazo de empresas asociadas',NULL,NULL,1),(4409,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5315','4406','Valores representativos de deuda a corto plazo de otras partes vinculadas',NULL,NULL,1),(4410,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','532','4401','Créditos a corto plazo a partes vinculadas',NULL,NULL,1),(4411,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5323','4410','Créditos a corto plazo a empresas del grupo',NULL,NULL,1),(4412,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5324','4410','Créditos a corto plazo a empresas asociadas',NULL,NULL,1),(4413,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5325','4410','Créditos a corto plazo a otras partes vinculadas',NULL,NULL,1),(4414,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','533','4401','Intereses a corto plazo de valores representativos de deuda de partes vinculadas',NULL,NULL,1),(4415,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5333','4414','Intereses a corto plazo de valores representativos de deuda en empresas del grupo',NULL,NULL,1),(4416,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5334','4414','Intereses a corto plazo de valores representativos de deuda en empresas asociadas',NULL,NULL,1),(4417,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5335','4414','Intereses a corto plazo de valores representativos de deuda en otras partes vinculadas',NULL,NULL,1),(4418,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','534','4401','Intereses a corto plazo de créditos a partes vinculadas',NULL,NULL,1),(4419,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5343','4418','Intereses a corto plazo de créditos a empresas del grupo',NULL,NULL,1),(4420,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5344','4418','Intereses a corto plazo de créditos a empresas asociadas',NULL,NULL,1),(4421,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5345','4418','Intereses a corto plazo de créditos a otras partes vinculadas',NULL,NULL,1),(4422,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','535','4401','Dividendo a cobrar de inversiones financieras en partes vinculadas',NULL,NULL,1),(4423,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5353','4422','Dividendo a cobrar de empresas del grupo',NULL,NULL,1),(4424,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5354','4422','Dividendo a cobrar de empresas asociadas',NULL,NULL,1),(4425,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5355','4422','Dividendo a cobrar de otras partes vinculadas',NULL,NULL,1),(4426,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','539','4401','Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4427,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5393','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4428,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5394','4426','Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4429,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5395','4426','Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4430,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','54','4005','Otras inversiones financieras a corto plazo',NULL,NULL,1),(4431,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','540','4430','Inversiones financieras a corto plazo en instrumentos de patrimonio',NULL,NULL,1),(4432,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','541','4430','Valores representativos de deuda a corto plazo',NULL,NULL,1),(4433,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','542','4430','Créditos a corto plazo',NULL,NULL,1),(4434,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','543','4430','Créditos a corto plazo por enejenación de inmovilizado',NULL,NULL,1),(4435,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','544','4430','Créditos a corto plazo al personal',NULL,NULL,1),(4436,1,NULL,'2014-12-21 12:51:09','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','545','4430','Dividendo a cobrar',NULL,NULL,1),(4437,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','546','4430','Intereses a corto plazo de valores reprsentativos de deuda',NULL,NULL,1),(4438,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','547','4430','Intereses a corto plazo de créditos',NULL,NULL,1),(4439,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','548','4430','Imposiciones a corto plazo',NULL,NULL,1),(4440,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','549','4430','Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo',NULL,NULL,1),(4441,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','55','4005','Otras cuentas no bancarias',NULL,NULL,1),(4442,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','550','4441','Titular de la explotación',NULL,NULL,1),(4443,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','551','4441','Cuenta corriente con socios y administradores',NULL,NULL,1),(4444,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','552','4441','Cuenta corriente otras personas y entidades vinculadas',NULL,NULL,1),(4445,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5523','4444','Cuenta corriente con empresas del grupo',NULL,NULL,1),(4446,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5524','4444','Cuenta corriente con empresas asociadas',NULL,NULL,1),(4447,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5525','4444','Cuenta corriente con otras partes vinculadas',NULL,NULL,1),(4448,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','554','4441','Cuenta corriente con uniones temporales de empresas y comunidades de bienes',NULL,NULL,1),(4449,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','555','4441','Partidas pendientes de aplicación',NULL,NULL,1),(4450,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','556','4441','Desembolsos exigidos sobre participaciones en el patrimonio neto',NULL,NULL,1),(4451,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5563','4450','Desembolsos exigidos sobre participaciones empresas del grupo',NULL,NULL,1),(4452,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5564','4450','Desembolsos exigidos sobre participaciones empresas asociadas',NULL,NULL,1),(4453,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5565','4450','Desembolsos exigidos sobre participaciones otras partes vinculadas',NULL,NULL,1),(4454,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5566','4450','Desembolsos exigidos sobre participaciones otras empresas',NULL,NULL,1),(4455,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','557','4441','Dividendo activo a cuenta',NULL,NULL,1),(4456,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','558','4441','Socios por desembolsos exigidos',NULL,NULL,1),(4457,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5580','4456','Socios por desembolsos exigidos sobre acciones o participaciones ordinarias',NULL,NULL,1),(4458,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5585','4456','Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4459,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','559','4441','Derivados financieros a corto plazo',NULL,NULL,1),(4460,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5590','4459','Activos por derivados financieros a corto plazo',NULL,NULL,1),(4461,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5595','4459','Pasivos por derivados financieros a corto plazo',NULL,NULL,1),(4462,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','56','4005','Finanzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación',NULL,NULL,1),(4463,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','560','4462','Finanzas recibidas a corto plazo',NULL,NULL,1),(4464,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','561','4462','Depósitos recibidos a corto plazo',NULL,NULL,1),(4465,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','565','4462','Finanzas constituidas a corto plazo',NULL,NULL,1),(4466,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','566','4462','Depósitos constituidos a corto plazo',NULL,NULL,1),(4467,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','567','4462','Intereses pagados por anticipado',NULL,NULL,1),(4468,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','568','4462','Intereses cobrados a corto plazo',NULL,NULL,1),(4469,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','57','4005','Tesorería',NULL,NULL,1),(4470,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','CAJA','570','4469','Caja euros',NULL,NULL,1),(4471,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','571','4469','Caja moneda extranjera',NULL,NULL,1),(4472,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','BANCOS','572','4469','Bancos e instituciones de crédito cc vista euros',NULL,NULL,1),(4473,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','573','4469','Bancos e instituciones de crédito cc vista moneda extranjera',NULL,NULL,1),(4474,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','574','4469','Bancos e instituciones de crédito cuentas de ahorro euros',NULL,NULL,1),(4475,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','575','4469','Bancos e instituciones de crédito cuentas de ahorro moneda extranjera',NULL,NULL,1),(4476,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','576','4469','Inversiones a corto plazo de gran liquidez',NULL,NULL,1),(4477,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','59','4005','Deterioro del valor de las inversiones financieras a corto plazo',NULL,NULL,1),(4478,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','593','4477','Deterioro del valor de participaciones a corto plazo en partes vinculadas',NULL,NULL,1),(4479,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5933','4478','Deterioro del valor de participaciones a corto plazo en empresas del grupo',NULL,NULL,1),(4480,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5934','4478','Deterioro del valor de participaciones a corto plazo en empresas asociadas',NULL,NULL,1),(4481,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5935','4478','Deterioro del valor de participaciones a corto plazo en otras partes vinculadas',NULL,NULL,1),(4482,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','594','4477','Deterioro del valor de valores representativos de deuda a corto plazo en partes vinculadas',NULL,NULL,1),(4483,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5943','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas del grupo',NULL,NULL,1),(4484,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5944','4482','Deterioro del valor de valores representativos de deuda a corto plazo en empresas asociadas',NULL,NULL,1),(4485,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5945','4482','Deterioro del valor de valores representativos de deuda a corto plazo en otras partes vinculadas',NULL,NULL,1),(4486,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','595','4477','Deterioro del valor de créditos a corto plazo en partes vinculadas',NULL,NULL,1),(4487,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5953','4486','Deterioro del valor de créditos a corto plazo en empresas del grupo',NULL,NULL,1),(4488,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5954','4486','Deterioro del valor de créditos a corto plazo en empresas asociadas',NULL,NULL,1),(4489,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','5955','4486','Deterioro del valor de créditos a corto plazo en otras partes vinculadas',NULL,NULL,1),(4490,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','596','4477','Deterioro del valor de participaciones a corto plazo',NULL,NULL,1),(4491,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','597','4477','Deterioro del valor de valores representativos de deuda a corto plazo',NULL,NULL,1),(4492,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','CUENTAS_FINANCIERAS','XXXXXX','598','4477','Deterioro de valor de créditos a corto plazo',NULL,NULL,1),(4493,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','60','4006','Compras',NULL,NULL,1),(4494,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','600','4493','Compras de mercaderías',NULL,NULL,1),(4495,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','601','4493','Compras de materias primas',NULL,NULL,1),(4496,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','602','4493','Compras de otros aprovisionamientos',NULL,NULL,1),(4497,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','606','4493','Descuentos sobre compras por pronto pago',NULL,NULL,1),(4498,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6060','4497','Descuentos sobre compras por pronto pago de mercaderías',NULL,NULL,1),(4499,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6061','4497','Descuentos sobre compras por pronto pago de materias primas',NULL,NULL,1),(4500,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6062','4497','Descuentos sobre compras por pronto pago de otros aprovisionamientos',NULL,NULL,1),(4501,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','COMPRAS','607','4493','Trabajos realizados por otras empresas',NULL,NULL,1),(4502,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','608','4493','Devoluciones de compras y operaciones similares',NULL,NULL,1),(4503,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6080','4502','Devoluciones de compras de mercaderías',NULL,NULL,1),(4504,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6081','4502','Devoluciones de compras de materias primas',NULL,NULL,1),(4505,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6082','4502','Devoluciones de compras de otros aprovisionamientos',NULL,NULL,1),(4506,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','609','4493','Rappels por compras',NULL,NULL,1),(4507,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6090','4506','Rappels por compras de mercaderías',NULL,NULL,1),(4508,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6091','4506','Rappels por compras de materias primas',NULL,NULL,1),(4509,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6092','4506','Rappels por compras de otros aprovisionamientos',NULL,NULL,1),(4510,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','61','4006','Variación de existencias',NULL,NULL,1),(4511,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','610','4510','Variación de existencias de mercaderías',NULL,NULL,1),(4512,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','611','4510','Variación de existencias de materias primas',NULL,NULL,1),(4513,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','612','4510','Variación de existencias de otros aprovisionamientos',NULL,NULL,1),(4514,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','62','4006','Servicios exteriores',NULL,NULL,1),(4515,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','620','4514','Gastos en investigación y desarrollo del ejercicio',NULL,NULL,1),(4516,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','621','4514','Arrendamientos y cánones',NULL,NULL,1),(4517,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','622','4514','Reparaciones y conservación',NULL,NULL,1),(4518,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','623','4514','Servicios profesionales independientes',NULL,NULL,1),(4519,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','624','4514','Transportes',NULL,NULL,1),(4520,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','625','4514','Primas de seguros',NULL,NULL,1),(4521,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','626','4514','Servicios bancarios y similares',NULL,NULL,1),(4522,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','627','4514','Publicidad, propaganda y relaciones públicas',NULL,NULL,1),(4523,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','628','4514','Suministros',NULL,NULL,1),(4524,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','629','4514','Otros servicios',NULL,NULL,1),(4525,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','63','4006','Tributos',NULL,NULL,1),(4526,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','630','4525','Impuesto sobre benecifios',NULL,NULL,1),(4527,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6300','4526','Impuesto corriente',NULL,NULL,1),(4528,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6301','4526','Impuesto diferido',NULL,NULL,1),(4529,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','631','4525','Otros tributos',NULL,NULL,1),(4530,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','633','4525','Ajustes negativos en la imposición sobre beneficios',NULL,NULL,1),(4531,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','634','4525','Ajustes negativos en la imposición indirecta',NULL,NULL,1),(4532,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6341','4531','Ajustes negativos en IVA de activo corriente',NULL,NULL,1),(4533,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6342','4531','Ajustes negativos en IVA de inversiones',NULL,NULL,1),(4534,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','636','4525','Devolución de impuestos',NULL,NULL,1),(4535,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','638','4525','Ajustes positivos en la imposición sobre beneficios',NULL,NULL,1),(4536,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','639','4525','Ajustes positivos en la imposición directa',NULL,NULL,1),(4537,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6391','4536','Ajustes positivos en IVA de activo corriente',NULL,NULL,1),(4538,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6392','4536','Ajustes positivos en IVA de inversiones',NULL,NULL,1),(4539,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','64','4006','Gastos de personal',NULL,NULL,1),(4540,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','640','4539','Sueldos y salarios',NULL,NULL,1),(4541,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','641','4539','Indemnizaciones',NULL,NULL,1),(4542,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','642','4539','Seguridad social a cargo de la empresa',NULL,NULL,1),(4543,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','649','4539','Otros gastos sociales',NULL,NULL,1),(4544,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','65','4006','Otros gastos de gestión',NULL,NULL,1),(4545,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','650','4544','Pérdidas de créditos comerciales incobrables',NULL,NULL,1),(4546,1,NULL,'2014-12-21 12:51:10','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','651','4544','Resultados de operaciones en común',NULL,NULL,1),(4547,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6510','4546','Beneficio transferido gestor',NULL,NULL,1),(4548,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6511','4546','Pérdida soportada participe o asociado no gestor',NULL,NULL,1),(4549,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','659','4544','Otras pérdidas en gestión corriente',NULL,NULL,1),(4550,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','66','4006','Gastos financieros',NULL,NULL,1),(4551,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','660','4550','Gastos financieros por actualización de provisiones',NULL,NULL,1),(4552,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','661','4550','Intereses de obligaciones y bonos',NULL,NULL,1),(4553,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6610','4452','Intereses de obligaciones y bonos a largo plazo empresas del grupo',NULL,NULL,1),(4554,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6611','4452','Intereses de obligaciones y bonos a largo plazo empresas asociadas',NULL,NULL,1),(4555,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6612','4452','Intereses de obligaciones y bonos a largo plazo otras partes vinculadas',NULL,NULL,1),(4556,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6613','4452','Intereses de obligaciones y bonos a largo plazo otras empresas',NULL,NULL,1),(4557,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6615','4452','Intereses de obligaciones y bonos a corto plazo empresas del grupo',NULL,NULL,1),(4558,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6616','4452','Intereses de obligaciones y bonos a corto plazo empresas asociadas',NULL,NULL,1),(4559,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6617','4452','Intereses de obligaciones y bonos a corto plazo otras partes vinculadas',NULL,NULL,1),(4560,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6618','4452','Intereses de obligaciones y bonos a corto plazo otras empresas',NULL,NULL,1),(4561,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','662','4550','Intereses de deudas',NULL,NULL,1),(4562,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6620','4561','Intereses de deudas empresas del grupo',NULL,NULL,1),(4563,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6621','4561','Intereses de deudas empresas asociadas',NULL,NULL,1),(4564,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6622','4561','Intereses de deudas otras partes vinculadas',NULL,NULL,1),(4565,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6623','4561','Intereses de deudas con entidades de crédito',NULL,NULL,1),(4566,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6624','4561','Intereses de deudas otras empresas',NULL,NULL,1),(4567,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','663','4550','Pérdidas por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4568,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','664','4550','Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros',NULL,NULL,1),(4569,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6640','4568','Dividendos de pasivos empresas del grupo',NULL,NULL,1),(4570,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6641','4568','Dividendos de pasivos empresas asociadas',NULL,NULL,1),(4571,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6642','4568','Dividendos de pasivos otras partes vinculadas',NULL,NULL,1),(4572,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6643','4568','Dividendos de pasivos otras empresas',NULL,NULL,1),(4573,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','665','4550','Intereses por descuento de efectos y operaciones de factoring',NULL,NULL,1),(4574,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6650','4573','Intereses por descuento de efectos en entidades de crédito del grupo',NULL,NULL,1),(4575,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6651','4573','Intereses por descuento de efectos en entidades de crédito asociadas',NULL,NULL,1),(4576,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6652','4573','Intereses por descuento de efectos en entidades de crédito vinculadas',NULL,NULL,1),(4577,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6653','4573','Intereses por descuento de efectos en otras entidades de crédito',NULL,NULL,1),(4578,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6654','4573','Intereses por operaciones de factoring con entidades de crédito del grupo',NULL,NULL,1),(4579,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6655','4573','Intereses por operaciones de factoring con entidades de crédito asociadas',NULL,NULL,1),(4580,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6656','4573','Intereses por operaciones de factoring con otras entidades de crédito vinculadas',NULL,NULL,1),(4581,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6657','4573','Intereses por operaciones de factoring con otras entidades de crédito',NULL,NULL,1),(4582,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','666','4550','Pérdidas en participaciones y valores representativos de deuda',NULL,NULL,1),(4583,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6660','4582','Pérdidas en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4584,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6661','4582','Pérdidas en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4585,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6662','4582','Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4586,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6663','4582','Pérdidas en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4587,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6665','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4588,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6666','4582','Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4589,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6667','4582','Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4590,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6668','4582','Pérdidas en valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4591,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','667','4550','Pérdidas de créditos no comerciales',NULL,NULL,1),(4592,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6670','4591','Pérdidas de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4593,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6671','4591','Pérdidas de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4594,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6672','4591','Pérdidas de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4595,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6673','4591','Pérdidas de créditos a largo plazo otras empresas',NULL,NULL,1),(4596,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6675','4591','Pérdidas de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4597,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6676','4591','Pérdidas de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4598,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6677','4591','Pérdidas de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4599,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6678','4591','Pérdidas de créditos a corto plazo otras empresas',NULL,NULL,1),(4600,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','668','4550','Diferencias negativas de cambio',NULL,NULL,1),(4601,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','669','4550','Otros gastos financieros',NULL,NULL,1),(4602,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','67','4006','Pérdidas procedentes de activos no corrientes y gastos excepcionales',NULL,NULL,1),(4603,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','670','4602','Pérdidas procedentes del inmovilizado intangible',NULL,NULL,1),(4604,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','671','4602','Pérdidas procedentes del inmovilizado material',NULL,NULL,1),(4605,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','672','4602','Pérdidas procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4607,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','673','4602','Pérdidas procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4608,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6733','4607','Pérdidas procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4609,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6734','4607','Pérdidas procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4610,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6735','4607','Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4611,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','675','4602','Pérdidas por operaciones con obligaciones propias',NULL,NULL,1),(4612,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','678','4602','Gastos excepcionales',NULL,NULL,1),(4613,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','68','4006','Dotaciones para amortizaciones',NULL,NULL,1),(4614,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','680','4613','Amortización del inmovilizado intangible',NULL,NULL,1),(4615,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','681','4613','Amortización del inmovilizado material',NULL,NULL,1),(4616,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','682','4613','Amortización de las inversiones inmobiliarias',NULL,NULL,1),(4617,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','69','4006','Pérdidas por deterioro y otras dotaciones',NULL,NULL,1),(4618,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','690','4617','Pérdidas por deterioro del inmovilizado intangible',NULL,NULL,1),(4619,1,NULL,'2014-12-21 12:51:11','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','691','4617','Pérdidas por deterioro del inmovilizado material',NULL,NULL,1),(4620,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','692','4617','Pérdidas por deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4621,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','693','4617','Pérdidas por deterioro de existencias',NULL,NULL,1),(4622,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6930','4621','Pérdidas por deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4623,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6931','4621','Pérdidas por deterioro de mercaderías',NULL,NULL,1),(4624,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6932','4621','Pérdidas por deterioro de materias primas',NULL,NULL,1),(4625,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6933','4621','Pérdidas por deterioro de otros aprovisionamientos',NULL,NULL,1),(4626,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','694','4617','Pérdidas por deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4627,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','695','4617','Dotación a la provisión por operaciones comerciales',NULL,NULL,1),(4628,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6954','4627','Dotación a la provisión por contratos onerosos',NULL,NULL,1),(4629,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6959','4628','Dotación a la provisión para otras operaciones comerciales',NULL,NULL,1),(4630,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','696','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4631,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6960','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4632,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6961','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4633,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6962','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4634,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6963','4630','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4635,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6965','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4636,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6966','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4637,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6967','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas',NULL,NULL,1),(4638,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6968','4630','Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4639,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','697','4617','Pérdidas por deterioro de créditos a largo plazo',NULL,NULL,1),(4640,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6970','4639','Pérdidas por deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4641,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6971','4639','Pérdidas por deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4642,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6972','4639','Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4643,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6973','4639','Pérdidas por deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4644,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','698','4617','Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4645,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6980','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4646,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6981','4644','Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4647,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6985','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4648,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6986','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4649,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6988','4644','Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas',NULL,NULL,1),(4650,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','699','4617','Pérdidas por deterioro de crédito a corto plazo',NULL,NULL,1),(4651,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6990','4650','Pérdidas por deterioro de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4652,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6991','4650','Pérdidas por deterioro de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4653,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6992','4650','Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas',NULL,NULL,1),(4654,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX','6993','4650','Pérdidas por deterioro de crédito a corto plazo otras empresas',NULL,NULL,1),(4655,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','70','4007','Ventas',NULL,NULL,1),(4656,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','700','4655','Ventas de mercaderías',NULL,NULL,1),(4657,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','701','4655','Ventas de productos terminados',NULL,NULL,1),(4658,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','702','4655','Ventas de productos semiterminados',NULL,NULL,1),(4659,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','703','4655','Ventas de subproductos y residuos',NULL,NULL,1),(4660,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','704','4655','Ventas de envases y embalajes',NULL,NULL,1),(4661,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','VENTAS','705','4655','Prestaciones de servicios',NULL,NULL,1),(4662,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','706','4655','Descuentos sobre ventas por pronto pago',NULL,NULL,1),(4663,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7060','4662','Descuentos sobre ventas por pronto pago de mercaderías',NULL,NULL,1),(4664,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7061','4662','Descuentos sobre ventas por pronto pago de productos terminados',NULL,NULL,1),(4665,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7062','4662','Descuentos sobre ventas por pronto pago de productos semiterminados',NULL,NULL,1),(4666,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7063','4662','Descuentos sobre ventas por pronto pago de subproductos y residuos',NULL,NULL,1),(4667,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','708','4655','Devoluciones de ventas y operacioes similares',NULL,NULL,1),(4668,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7080','4667','Devoluciones de ventas de mercaderías',NULL,NULL,1),(4669,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7081','4667','Devoluciones de ventas de productos terminados',NULL,NULL,1),(4670,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7082','4667','Devoluciones de ventas de productos semiterminados',NULL,NULL,1),(4671,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7083','4667','Devoluciones de ventas de subproductos y residuos',NULL,NULL,1),(4672,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7084','4667','Devoluciones de ventas de envases y embalajes',NULL,NULL,1),(4673,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','71','4007','Variación de existencias',NULL,NULL,1),(4674,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','710','4673','Variación de existencias de productos en curso',NULL,NULL,1),(4675,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','711','4673','Variación de existencias de productos semiterminados',NULL,NULL,1),(4676,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','712','4673','Variación de existencias de productos terminados',NULL,NULL,1),(4677,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','713','4673','Variación de existencias de subproductos, residuos y materiales recuperados',NULL,NULL,1),(4678,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','73','4007','Trabajos realizados para la empresa',NULL,NULL,1),(4679,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','730','4678','Trabajos realizados para el inmovilizado intangible',NULL,NULL,1),(4680,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','731','4678','Trabajos realizados para el inmovilizado tangible',NULL,NULL,1),(4681,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','732','4678','Trabajos realizados en inversiones inmobiliarias',NULL,NULL,1),(4682,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','733','4678','Trabajos realizados para el inmovilizado material en curso',NULL,NULL,1),(4683,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','74','4007','Subvenciones, donaciones y legados',NULL,NULL,1),(4684,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','740','4683','Subvenciones, donaciones y legados a la explotación',NULL,NULL,1),(4685,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','746','4683','Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio',NULL,NULL,1),(4686,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','747','4683','Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio',NULL,NULL,1),(4687,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','75','4007','Otros ingresos de gestión',NULL,NULL,1),(4688,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','751','4687','Resultados de operaciones en común',NULL,NULL,1),(4689,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7510','4688','Pérdida transferida gestor',NULL,NULL,1),(4690,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7511','4688','Beneficio atribuido participe o asociado no gestor',NULL,NULL,1),(4691,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','752','4687','Ingreso por arrendamiento',NULL,NULL,1),(4692,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','753','4687','Ingresos de propiedad industrial cedida en explotación',NULL,NULL,1),(4693,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','754','4687','Ingresos por comisiones',NULL,NULL,1),(4694,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','755','4687','Ingresos por servicios al personal',NULL,NULL,1),(4695,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','759','4687','Ingresos por servicios diversos',NULL,NULL,1),(4696,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76','4007','Ingresos financieros',NULL,NULL,1),(4697,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','760','4696','Ingresos de participaciones en instrumentos de patrimonio',NULL,NULL,1),(4698,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7600','4697','Ingresos de participaciones en instrumentos de patrimonio empresas del grupo',NULL,NULL,1),(4699,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7601','4697','Ingresos de participaciones en instrumentos de patrimonio empresas asociadas',NULL,NULL,1),(4700,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7602','4697','Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas',NULL,NULL,1),(4701,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7603','4697','Ingresos de participaciones en instrumentos de patrimonio otras empresas',NULL,NULL,1),(4702,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','761','4696','Ingresos de valores representativos de deuda',NULL,NULL,1),(4703,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7610','4702','Ingresos de valores representativos de deuda empresas del grupo',NULL,NULL,1),(4704,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7611','4702','Ingresos de valores representativos de deuda empresas asociadas',NULL,NULL,1),(4705,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7612','4702','Ingresos de valores representativos de deuda otras partes asociadas',NULL,NULL,1),(4706,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7613','4702','Ingresos de valores representativos de deuda otras empresas',NULL,NULL,1),(4707,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','762','4696','Ingresos de créditos',NULL,NULL,1),(4708,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7620','4707','Ingresos de créditos a largo plazo',NULL,NULL,1),(4709,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76200','4708','Ingresos de crédito a largo plazo empresas del grupo',NULL,NULL,1),(4710,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76201','4708','Ingresos de crédito a largo plazo empresas asociadas',NULL,NULL,1),(4711,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76202','4708','Ingresos de crédito a largo plazo otras partes asociadas',NULL,NULL,1),(4712,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76203','4708','Ingresos de crédito a largo plazo otras empresas',NULL,NULL,1),(4713,1,NULL,'2014-12-21 12:51:12','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7621','4707','Ingresos de créditos a corto plazo',NULL,NULL,1),(4714,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76210','4713','Ingresos de crédito a corto plazo empresas del grupo',NULL,NULL,1),(4715,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76211','4713','Ingresos de crédito a corto plazo empresas asociadas',NULL,NULL,1),(4716,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76212','4713','Ingresos de crédito a corto plazo otras partes asociadas',NULL,NULL,1),(4717,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','76213','4713','Ingresos de crédito a corto plazo otras empresas',NULL,NULL,1),(4718,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','763','4696','Beneficios por valorización de activos y pasivos financieros por su valor razonable',NULL,NULL,1),(4719,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','766','4696','Beneficios en participaciones y valores representativos de deuda',NULL,NULL,1),(4720,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7660','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo',NULL,NULL,1),(4721,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7661','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas',NULL,NULL,1),(4722,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7662','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas',NULL,NULL,1),(4723,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7663','4719','Beneficios en participaciones y valores representativos de deuda a largo plazo otras empresas',NULL,NULL,1),(4724,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7665','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4725,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7666','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4726,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7667','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas',NULL,NULL,1),(4727,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7668','4719','Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4728,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','768','4696','Diferencias positivas de cambio',NULL,NULL,1),(4729,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','769','4696','Otros ingresos financieros',NULL,NULL,1),(4730,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','77','4007','Beneficios procedentes de activos no corrientes e ingresos excepcionales',NULL,NULL,1),(4731,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','770','4730','Beneficios procedentes del inmovilizado intangible',NULL,NULL,1),(4732,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','771','4730','Beneficios procedentes del inmovilizado material',NULL,NULL,1),(4733,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','772','4730','Beneficios procedentes de las inversiones inmobiliarias',NULL,NULL,1),(4734,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','773','4730','Beneficios procedentes de participaciones a largo plazo en partes vinculadas',NULL,NULL,1),(4735,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7733','4734','Beneficios procedentes de participaciones a largo plazo empresas del grupo',NULL,NULL,1),(4736,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7734','4734','Beneficios procedentes de participaciones a largo plazo empresas asociadas',NULL,NULL,1),(4737,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7735','4734','Beneficios procedentes de participaciones a largo plazo otras partes vinculadas',NULL,NULL,1),(4738,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','775','4730','Beneficios por operaciones con obligaciones propias',NULL,NULL,1),(4739,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','778','4730','Ingresos excepcionales',NULL,NULL,1),(4741,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79','4007','Excesos y aplicaciones de provisiones y pérdidas por deterioro',NULL,NULL,1),(4742,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','790','4741','Revisión del deterioro del inmovilizado intangible',NULL,NULL,1),(4743,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','791','4741','Revisión del deterioro del inmovilizado material',NULL,NULL,1),(4744,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','792','4741','Revisión del deterioro de las inversiones inmobiliarias',NULL,NULL,1),(4745,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','793','4741','Revisión del deterioro de las existencias',NULL,NULL,1),(4746,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7930','4745','Revisión del deterioro de productos terminados y en curso de fabricación',NULL,NULL,1),(4747,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7931','4745','Revisión del deterioro de mercaderías',NULL,NULL,1),(4748,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7932','4745','Revisión del deterioro de materias primas',NULL,NULL,1),(4749,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7933','4745','Revisión del deterioro de otros aprovisionamientos',NULL,NULL,1),(4750,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','794','4741','Revisión del deterioro de créditos por operaciones comerciales',NULL,NULL,1),(4751,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','795','4741','Exceso de provisiones',NULL,NULL,1),(4752,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7951','4751','Exceso de provisión para impuestos',NULL,NULL,1),(4753,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7952','4751','Exceso de provisión para otras responsabilidades',NULL,NULL,1),(4755,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7954','4751','Exceso de provisión para operaciones comerciales',NULL,NULL,1),(4756,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79544','4755','Exceso de provisión por contratos onerosos',NULL,NULL,1),(4757,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','79549','4755','Exceso de provisión para otras operaciones comerciales',NULL,NULL,1),(4758,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7955','4751','Exceso de provisión para actuaciones medioambienteales',NULL,NULL,1),(4759,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','796','4741','Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo',NULL,NULL,1),(4760,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7960','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo',NULL,NULL,1),(4761,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7961','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas',NULL,NULL,1),(4762,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7962','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas',NULL,NULL,1),(4763,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7963','4759','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas',NULL,NULL,1),(4764,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7965','4759','Revisión del deterioro de valores representativos a largo plazo empresas del grupo',NULL,NULL,1),(4765,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7966','4759','Revisión del deterioro de valores representativos a largo plazo empresas asociadas',NULL,NULL,1),(4766,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7967','4759','Revisión del deterioro de valores representativos a largo otras partes vinculadas',NULL,NULL,1),(4767,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7968','4759','Revisión del deterioro de valores representativos a largo plazo otras empresas',NULL,NULL,1),(4768,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','797','4741','Revisión del deterioro de créditos a largo plazo',NULL,NULL,1),(4769,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7970','4768','Revisión del deterioro de créditos a largo plazo empresas del grupo',NULL,NULL,1),(4770,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7971','4768','Revisión del deterioro de créditos a largo plazo empresas asociadas',NULL,NULL,1),(4771,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7972','4768','Revisión del deterioro de créditos a largo plazo otras partes vinculadas',NULL,NULL,1),(4772,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7973','4768','Revisión del deterioro de créditos a largo plazo otras empresas',NULL,NULL,1),(4773,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','798','4741','Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo',NULL,NULL,1),(4774,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7980','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo',NULL,NULL,1),(4775,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7981','4773','Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas',NULL,NULL,1),(4776,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7985','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas del grupo',NULL,NULL,1),(4777,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7986','4773','Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas',NULL,NULL,1),(4778,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7987','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas',NULL,NULL,1),(4779,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7988','4773','Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas',NULL,NULL,1),(4780,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','799','4741','Revisión del deterioro de créditos a corto plazo',NULL,NULL,1),(4781,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7990','4780','Revisión del deterioro de créditos a corto plazo empresas del grupo',NULL,NULL,1),(4782,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7991','4780','Revisión del deterioro de créditos a corto plazo empresas asociadas',NULL,NULL,1),(4783,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7992','4780','Revisión del deterioro de créditos a corto plazo otras partes vinculadas',NULL,NULL,1),(4784,1,NULL,'2014-12-21 12:51:13','PCG08-PYME','VENTAS_E_INGRESOS','XXXXXX','7993','4780','Revisión del deterioro de créditos a corto plazo otras empresas',NULL,NULL,1);
 /*!40000 ALTER TABLE `llx_accountingaccount` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -768,7 +768,7 @@ CREATE TABLE `llx_bank` (
 
 LOCK TABLES `llx_bank` WRITE;
 /*!40000 ALTER TABLE `llx_bank` DISABLE KEYS */;
-INSERT INTO `llx_bank` VALUES (1,'2010-07-08 23:56:14','2013-03-07 21:28:51','2010-07-08','2010-07-08',2000.00000000,'(Initial balance)',1,NULL,1,'SOLD','201210',NULL,1,NULL,0,NULL,NULL,NULL),(2,'2010-07-09 00:00:24','0000-00-00 00:00:00','2010-07-09','2010-07-09',500.00000000,'(Initial balance)',2,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(3,'2010-07-10 13:33:42','0000-00-00 00:00:00','2010-07-10','2010-07-10',0.00000000,'(Solde initial)',3,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(4,'2010-07-10 14:59:41','0000-00-00 00:00:00','2010-07-10','2010-07-10',0.02000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,'Client salon invidivdu',NULL),(5,'2011-07-18 20:50:24','0000-00-00 00:00:00','2011-07-08','2011-07-08',20.00000000,'(CustomerInvoicePayment)',1,1,NULL,'CB','201107',NULL,1,NULL,0,NULL,NULL,NULL),(6,'2011-07-18 20:50:47','0000-00-00 00:00:00','2011-07-08','2011-07-08',10.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(8,'2011-08-01 03:34:11','2013-03-07 21:28:51','2011-08-01','2011-08-01',5.63000000,'(CustomerInvoicePayment)',1,1,1,'CB','201210',NULL,1,NULL,0,NULL,NULL,NULL),(12,'2011-08-05 23:11:37','2013-03-07 21:33:57','2011-08-05','2011-08-05',-10.00000000,'(SocialContributionPayment)',1,1,1,'VIR','201210',NULL,1,NULL,0,NULL,NULL,NULL),(13,'2011-08-06 20:33:54','0000-00-00 00:00:00','2011-08-06','2011-08-06',5.98000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(14,'2011-08-08 02:53:40','0000-00-00 00:00:00','2011-08-08','2011-08-08',26.10000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(15,'2011-08-08 02:55:58','2013-03-07 21:39:20','2011-08-08','2011-08-08',26.96000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201211',NULL,1,NULL,0,NULL,NULL,NULL),(16,'2012-12-09 15:28:44','2012-12-09 14:28:44','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(17,'2012-12-09 15:28:53','2012-12-09 14:33:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(18,'2012-12-09 17:35:55','2012-12-09 16:35:55','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(19,'2012-12-09 17:37:02','2012-12-09 16:37:02','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(20,'2012-12-09 18:35:07','2012-12-09 17:35:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(21,'2012-12-12 18:54:33','2013-03-07 21:28:51','2012-12-12','2012-12-12',1.00000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201210',NULL,1,NULL,0,NULL,NULL,NULL),(22,'2013-03-06 16:48:16','2013-03-06 15:48:16','2013-03-06','2013-03-06',20.00000000,'(SubscriptionPayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(23,'2013-03-20 14:30:11','2013-03-20 13:30:11','2013-03-20','2013-03-20',10.00000000,'(SubscriptionPayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(24,'2014-03-02 19:57:58','2014-03-02 18:57:58','2013-07-09','2013-07-09',605.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'111',NULL),(25,'2014-03-02 19:59:48','2014-03-02 18:59:48','2013-03-22','2013-03-22',30.00000000,'(CustomerInvoicePayment)',1,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(26,'2014-03-02 20:01:39','2014-03-02 19:01:39','2013-03-19','2013-03-19',500.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(27,'2014-03-02 20:02:06','2014-03-02 19:02:06','2013-03-21','2013-03-21',400.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'ABC and Co',NULL),(28,'2014-03-03 19:22:32','2014-03-03 18:22:32','2013-10-03','2013-10-03',-400.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(29,'2014-03-03 19:23:16','2014-03-03 18:23:16','2013-03-10','2013-03-10',-300.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL);
+INSERT INTO `llx_bank` VALUES (1,'2010-07-08 23:56:14','2013-03-07 21:28:51','2010-07-08','2010-07-08',2000.00000000,'(Initial balance)',1,NULL,1,'SOLD','201210',NULL,1,NULL,0,NULL,NULL,NULL),(2,'2010-07-09 00:00:24',NOW(),'2010-07-09','2010-07-09',500.00000000,'(Initial balance)',2,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(3,'2010-07-10 13:33:42',NOW(),'2010-07-10','2010-07-10',0.00000000,'(Solde initial)',3,NULL,NULL,'SOLD',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(4,'2010-07-10 14:59:41',NOW(),'2010-07-10','2010-07-10',0.02000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,'Client salon invidivdu',NULL),(5,'2011-07-18 20:50:24',NOW(),'2011-07-08','2011-07-08',20.00000000,'(CustomerInvoicePayment)',1,1,NULL,'CB','201107',NULL,1,NULL,0,NULL,NULL,NULL),(6,'2011-07-18 20:50:47',NOW(),'2011-07-08','2011-07-08',10.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(8,'2011-08-01 03:34:11','2013-03-07 21:28:51','2011-08-01','2011-08-01',5.63000000,'(CustomerInvoicePayment)',1,1,1,'CB','201210',NULL,1,NULL,0,NULL,NULL,NULL),(12,'2011-08-05 23:11:37','2013-03-07 21:33:57','2011-08-05','2011-08-05',-10.00000000,'(SocialContributionPayment)',1,1,1,'VIR','201210',NULL,1,NULL,0,NULL,NULL,NULL),(13,'2011-08-06 20:33:54',NOW(),'2011-08-06','2011-08-06',5.98000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(14,'2011-08-08 02:53:40',NOW(),'2011-08-08','2011-08-08',26.10000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(15,'2011-08-08 02:55:58','2013-03-07 21:39:20','2011-08-08','2011-08-08',26.96000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201211',NULL,1,NULL,0,NULL,NULL,NULL),(16,'2012-12-09 15:28:44','2012-12-09 14:28:44','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(17,'2012-12-09 15:28:53','2012-12-09 14:33:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(18,'2012-12-09 17:35:55','2012-12-09 16:35:55','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(19,'2012-12-09 17:37:02','2012-12-09 16:37:02','2012-12-09','2012-12-09',2.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(20,'2012-12-09 18:35:07','2012-12-09 17:35:07','2012-12-09','2012-12-09',-2.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(21,'2012-12-12 18:54:33','2013-03-07 21:28:51','2012-12-12','2012-12-12',1.00000000,'(CustomerInvoicePayment)',1,1,1,'TIP','201210',NULL,1,NULL,0,NULL,NULL,NULL),(22,'2013-03-06 16:48:16','2013-03-06 15:48:16','2013-03-06','2013-03-06',20.00000000,'(SubscriptionPayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(23,'2013-03-20 14:30:11','2013-03-20 13:30:11','2013-03-20','2013-03-20',10.00000000,'(SubscriptionPayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(24,'2014-03-02 19:57:58','2014-03-02 18:57:58','2013-07-09','2013-07-09',605.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'111',NULL),(25,'2014-03-02 19:59:48','2014-03-02 18:59:48','2013-03-22','2013-03-22',30.00000000,'(CustomerInvoicePayment)',1,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(26,'2014-03-02 20:01:39','2014-03-02 19:01:39','2013-03-19','2013-03-19',500.00000000,'(CustomerInvoicePayment)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(27,'2014-03-02 20:02:06','2014-03-02 19:02:06','2013-03-21','2013-03-21',400.00000000,'(CustomerInvoicePayment)',1,1,NULL,'VIR',NULL,NULL,0,NULL,0,NULL,'ABC and Co',NULL),(28,'2014-03-03 19:22:32','2014-03-03 18:22:32','2013-10-03','2013-10-03',-400.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL),(29,'2014-03-03 19:23:16','2014-03-03 18:23:16','2013-03-10','2013-03-10',-300.00000000,'(CustomerInvoicePaymentBack)',3,1,NULL,'LIQ',NULL,NULL,0,NULL,0,NULL,NULL,NULL);
 /*!40000 ALTER TABLE `llx_bank` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -2826,7 +2826,7 @@ CREATE TABLE `llx_commande_fournisseur_dispatch` (
 
 LOCK TABLES `llx_commande_fournisseur_dispatch` WRITE;
 /*!40000 ALTER TABLE `llx_commande_fournisseur_dispatch` DISABLE KEYS */;
-INSERT INTO `llx_commande_fournisseur_dispatch` VALUES (1,2,4,0,2,1,1,'2010-07-11 18:49:44',NULL,NULL,'0000-00-00 00:00:00',NULL,NULL,NULL);
+INSERT INTO `llx_commande_fournisseur_dispatch` VALUES (1,2,4,0,2,1,1,'2010-07-11 18:49:44',NULL,NULL,NOW(),NULL,NULL,NULL);
 /*!40000 ALTER TABLE `llx_commande_fournisseur_dispatch` ENABLE KEYS */;
 UNLOCK TABLES;
 
@@ -5823,7 +5823,7 @@ CREATE TABLE `llx_opensurvey_sondage` (
 
 LOCK TABLES `llx_opensurvey_sondage` WRITE;
 /*!40000 ALTER TABLE `llx_opensurvey_sondage` DISABLE KEYS */;
-INSERT INTO `llx_opensurvey_sondage` VALUES ('m4467s2mtk6khmxc','m4467s2mtk6khmxci2ysw682','fdffdshfghfj jhgjgh','aaa@aaa.com','fdfds',0,'fdffds','2013-03-07 00:00:00','D+',1,1,'dolibarr','0000-00-00 00:00:00',1,1,1,NULL);
+INSERT INTO `llx_opensurvey_sondage` VALUES ('m4467s2mtk6khmxc','m4467s2mtk6khmxci2ysw682','fdffdshfghfj jhgjgh','aaa@aaa.com','fdfds',0,'fdffds','2013-03-07 00:00:00','D+',1,1,'dolibarr',NOW(),1,1,1,NULL);
 /*!40000 ALTER TABLE `llx_opensurvey_sondage` ENABLE KEYS */;
 UNLOCK TABLES;
 
diff --git a/htdocs/accountancy/customer/list.php b/htdocs/accountancy/customer/list.php
index 6d82c324fd6..31df2c38899 100644
--- a/htdocs/accountancy/customer/list.php
+++ b/htdocs/accountancy/customer/list.php
@@ -53,6 +53,7 @@ $search_desc = GETPOST('search_desc', 'alpha');
 $search_amount = GETPOST('search_amount', 'alpha');
 $search_account = GETPOST('search_account', 'alpha');
 $search_vat = GETPOST('search_vat', 'alpha');
+$btn_ventil = GETPOST('ventil', 'alpha');
 
 // Getpost Order and column and limit page
 $sortfield = GETPOST('sortfield', 'alpha');
@@ -129,7 +130,7 @@ print '<script type="text/javascript">
  * Action
  */
 
-if ($action == 'ventil') {
+if ($action == 'ventil' && !empty($btn_ventil)) {
 	print '<div><font color="red">' . $langs->trans("Processing") . '...</font></div>';
 	if (! empty($codeventil) && ! empty($mesCasesCochees)) {
 		print '<div><font color="red">' . count($mesCasesCochees) . ' ' . $langs->trans("SelectedLines") . '</font></div>';
@@ -337,7 +338,7 @@ if ($result) {
 	}
 	
 	print '</table>';
-	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '"></div>';
+	print '<br><div align="center"><input type="submit" class="butAction" value="' . $langs->trans("Ventilate") . '" name="ventil"></div>';
 	print '</form>';
 } else {
 	print $db->error();
diff --git a/htdocs/accountancy/journal/sellsjournal.php b/htdocs/accountancy/journal/sellsjournal.php
index a0bd51fbbf8..60fd2460067 100644
--- a/htdocs/accountancy/journal/sellsjournal.php
+++ b/htdocs/accountancy/journal/sellsjournal.php
@@ -89,8 +89,8 @@ $idpays = $p[0];
 $sql = "SELECT f.rowid, f.facnumber, f.type, f.datef as df, f.ref_client,";
 $sql .= " fd.rowid as fdid, fd.description, fd.product_type, fd.total_ht, fd.total_tva, fd.tva_tx, fd.total_ttc,";
 $sql .= " s.rowid as socid, s.nom as name, s.code_compta, s.code_client,";
-$sql .= " p.rowid as pid, p.ref as pref, p.accountancy_code_sell, aa.rowid as fk_compte, aa.account_number as compte, aa.label as label_compte, ";
-$sql .= " ct.accountancy_code_sell as account_tva";
+$sql .= " p.rowid as pid, p.ref as pref, p.accountancy_code_sell, aa.rowid as fk_compte, aa.account_number as compte, aa.label as label_compte,";
+$sql .= " fd.situation_percent,ct.accountancy_code_sell as account_tva";
 $sql .= " FROM " . MAIN_DB_PREFIX . "facturedet as fd";
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "product as p ON p.rowid = fd.fk_product";
 $sql .= " LEFT JOIN " . MAIN_DB_PREFIX . "accountingaccount as aa ON aa.rowid = fd.fk_code_ventilation";
@@ -102,16 +102,18 @@ if (! empty($conf->multicompany->enabled)) {
 	$sql .= " AND f.entity IN (" . getEntity("facture", 1) . ")";
 }
 $sql .= " AND f.fk_statut > 0";
-if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS))
-	$sql .= " AND f.type IN (0,1,2,5)";
-else
-	$sql .= " AND f.type IN (0,1,2,3,5)";
+if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_REPLACEMENT.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_SITUATION.")";
+}
+else {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_STANDARD.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_DEPOSIT.",".Facture::TYPE_SITUATION.")";
+}
 $sql .= " AND fd.product_type IN (0,1)";
 if ($date_start && $date_end)
 	$sql .= " AND f.datef >= '" . $db->idate($date_start) . "' AND f.datef <= '" . $db->idate($date_end) . "'";
 $sql .= " ORDER BY f.datef";
 
-dol_syslog('accountancy/journal/sellsjournal.php:: $sql=' . $sql);
+dol_syslog('accountancy/journal/sellsjournal.php', LOG_DEBUG);
 $result = $db->query($sql);
 if ($result) {
 	$tabfac = array ();
@@ -143,10 +145,15 @@ if ($result) {
 		$line = new FactureLigne($db);
 		$line->fetch($obj->rowid);
 		$prev_progress = $line->get_prev_progress();
-		if ($obj->situation_percent == 0) { // Avoid divide by 0
-			$situation_ratio = 0;
+		if ($obj->type==Facture::TYPE_SITUATION) {
+			// Avoid divide by 0
+			if ($obj->situation_percent == 0) {
+				$situation_ratio = 0;
+			} else {
+				$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			}
 		} else {
-			$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			$situation_ratio = 1;
 		}
 
 		// Invoice lines
diff --git a/htdocs/admin/tools/listevents.php b/htdocs/admin/tools/listevents.php
index 6d553f1b236..204ac36ea03 100644
--- a/htdocs/admin/tools/listevents.php
+++ b/htdocs/admin/tools/listevents.php
@@ -182,7 +182,8 @@ if ($result)
 		$formquestion=array();
 		print $form->formconfirm($_SERVER["PHP_SELF"].'?noparam=noparam', $langs->trans('PurgeAuditEvents'), $langs->trans('ConfirmPurgeAuditEvents'),'confirm_purge',$formquestion,'no',1);
 	}
-
+	
+	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<table class="liste" width="100%">';
 	print '<tr class="liste_titre">';
 	print_liste_field_titre($langs->trans("Date"),$_SERVER["PHP_SELF"],"e.dateevent","","",'align="left"',$sortfield,$sortorder);
@@ -195,7 +196,6 @@ if ($result)
 
 
 	// Lignes des champs de filtres
-	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<tr class="liste_titre">';
 
 	print '<td class="liste_titre" width="15%">'.$form->select_date($date_start,'date_start',0,0,0,'',1,0,1).$form->select_date($date_end,'date_end',0,0,0,'',1,0,1).'</td>';
@@ -222,7 +222,6 @@ if ($result)
 	print '</td>';
 
 	print "</tr>\n";
-	print '</form>';
 
 	$var=True;
 
@@ -283,7 +282,7 @@ if ($result)
 		if ($usefilter) print '<tr><td colspan="6">'.$langs->trans("NoEventFoundWithCriteria").'</td></tr>';
 		else print '<tr><td colspan="6">'.$langs->trans("NoEventOrNoAuditSetup").'</td></tr>';
 	}
-	print "</table>";
+	print "</table></form>";
 	$db->free($result);
 
 	if ($num)
diff --git a/htdocs/comm/askpricesupplier/index.php b/htdocs/comm/askpricesupplier/index.php
index 4eddadf3803..681a889ed25 100644
--- a/htdocs/comm/askpricesupplier/index.php
+++ b/htdocs/comm/askpricesupplier/index.php
@@ -61,15 +61,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/comm/askpricesupplier/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchRequest").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/comm/mailing/list.php b/htdocs/comm/mailing/list.php
index ef2e2c48bf8..43441306e34 100644
--- a/htdocs/comm/mailing/list.php
+++ b/htdocs/comm/mailing/list.php
@@ -96,7 +96,8 @@ if ($result)
 
 	$param = "&amp;sall=".$sall;
 	if ($filteremail) $param.='&amp;filteremail='.urlencode($filteremail);
-
+	
+	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<table class="liste">';
 	print '<tr class="liste_titre">';
 	print_liste_field_titre($langs->trans("Ref"),$_SERVER["PHP_SELF"],"m.rowid",$param,"","",$sortfield,$sortorder);
@@ -108,7 +109,6 @@ if ($result)
 	print_liste_field_titre($langs->trans("Status"),$_SERVER["PHP_SELF"],($filteremail?"mc.statut":"m.statut"),$param,"",'align="right"',$sortfield,$sortorder);
 	print "</tr>\n";
 
-	print '<form method="GET" action="'.$_SERVER["PHP_SELF"].'">';
 	print '<tr class="liste_titre">';
 	print '<td class="liste_titre">';
 	print '<input type="text" class="flat" name="sref" value="'.$sref.'" size="6">';
@@ -123,7 +123,6 @@ if ($result)
 	print '<td class="liste_titre" align="right"><input class="liste_titre" type="image" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
 	print "</td>";
 	print "</tr>\n";
-	print '</form>';
 
 	$var=True;
 
@@ -177,7 +176,7 @@ if ($result)
 		print "</tr>\n";
 		$i++;
 	}
-	print "</table>";
+	print '</table></form>';
 	$db->free($result);
 }
 else
diff --git a/htdocs/comm/propal/index.php b/htdocs/comm/propal/index.php
index 428e561f4fe..8fc50f853c6 100644
--- a/htdocs/comm/propal/index.php
+++ b/htdocs/comm/propal/index.php
@@ -63,15 +63,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/comm/propal/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchPropal").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/comm/prospect/index.php b/htdocs/comm/prospect/index.php
index 0d72eac46e3..f5f600ddd08 100644
--- a/htdocs/comm/prospect/index.php
+++ b/htdocs/comm/prospect/index.php
@@ -54,15 +54,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 if (! empty($conf->propal->enabled))
 {
 	$var=false;
-	print '<table class="noborder nohover" width="100%">';
 	print '<form method="post" action="'.DOL_URL_ROOT.'/comm/propal.php">';
 	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+	print '<table class="noborder nohover" width="100%">';
 	print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchAProposal").'</td></tr>';
 	print '<tr '.$bc[$var].'><td>';
 	print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sf_ref" size="18"></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 	print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 	print '</tr>';
-	print "</form></table><br>\n";
+	print "</table></form><br>\n";
 }
 
 /*
diff --git a/htdocs/comm/prospect/list.php b/htdocs/comm/prospect/list.php
index 70847f479c3..5d795775eb4 100644
--- a/htdocs/comm/prospect/list.php
+++ b/htdocs/comm/prospect/list.php
@@ -150,7 +150,7 @@ $search_categ = GETPOST('search_categ','int');
 // If the internal user must only see his prospect, force searching by him
 if (!$user->rights->societe->client->voir && !$socid) $search_sale = $user->id;
 
-// List of avaible states; we'll need that for each lines (quick changing prospect states) and for search bar (filter by prospect state)
+// List of available states; we'll need that for each lines (quick changing prospect states) and for search bar (filter by prospect state)
 $sts = array(-1,0,1,2,3);
 
 
@@ -158,6 +158,10 @@ $sts = array(-1,0,1,2,3);
 $hookmanager->initHooks(array('prospectlist'));
 $extrafields = new ExtraFields($db);
 
+// fetch optionals attributes and labels
+$extralabels = $extrafields->fetch_name_optionals_label('thirdparty');
+$search_array_options=$extrafields->getOptionalsFromPost($extralabels,'','search_');
+
 // Do we click on purge search criteria ?
 if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both test are required to be compatible with all browsers
 {
@@ -171,6 +175,7 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
 	$search_datec="";
 	$search_categ="";
 	$search_status="";
+	$search_array_options=array();
 }
 
 if ($search_status=='') $search_status=1; // always display active customer first
@@ -216,13 +221,14 @@ $sql.= " st.libelle as stcomm_label,";
 $sql.= " d.nom as departement";
 if ((!$user->rights->societe->client->voir && !$socid) || $search_sale > 0) $sql .= ", sc.fk_soc, sc.fk_user"; // We need these fields in order to filter by sale (including the case where the user can only see his prospects)
 // Add fields for extrafields
-foreach ($extrafields->attribute_list as $key => $val) $sql.=",ef.".$key.' as options_'.$key;
+if (is_array($extrafields->attribute_list) && count($extrafields->attribute_list)) foreach ($extrafields->attribute_list as $key => $val) $sql.=",ef.".$key.' as options_'.$key;
 // Add fields from hooks
 $parameters=array();
 $reshook=$hookmanager->executeHooks('printFieldListSelect',$parameters);    // Note that $action and $object may have been modified by hook
 $sql.=$hookmanager->resPrint;
 $sql .= " FROM ".MAIN_DB_PREFIX."c_stcomm as st";
 $sql.= ", ".MAIN_DB_PREFIX."societe as s";
+if (is_array($extrafields->attribute_list) && count($extrafields->attribute_list)) $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."societe_extrafields as ef on (s.rowid = ef.fk_object)";
 $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_departements as d on (d.rowid = s.fk_departement)";
 if (! empty($search_categ) || ! empty($catid)) $sql.= ' LEFT JOIN '.MAIN_DB_PREFIX."categorie_societe as cs ON s.rowid = cs.fk_soc"; // We need this table joined to the select in order to filter by categ
 if ((!$user->rights->societe->client->voir && !$socid) || $search_sale > 0) $sql.= ", ".MAIN_DB_PREFIX."societe_commerciaux as sc"; // We need this table joined to the select in order to filter by sale
@@ -231,7 +237,7 @@ $sql.= " AND s.client IN (2, 3)";
 $sql.= ' AND s.entity IN ('.getEntity('societe', 1).')';
 if ((!$user->rights->societe->client->voir && !$socid) || $search_sale > 0) $sql.= " AND s.rowid = sc.fk_soc";
 if ($socid) $sql.= " AND s.rowid = " .$socid;
-if ($search_stcomm != '') $sql.= natural_search("s.fk_stcomm",$search_stcomm,2);
+if ($search_stcomm != '' && $search_stcomm != -2) $sql.= natural_search("s.fk_stcomm",$search_stcomm,2);
 if ($catid > 0)           $sql.= " AND cs.fk_categorie = ".$catid;
 if ($catid == -2)         $sql.= " AND cs.fk_categorie IS NULL";
 if ($search_categ > 0)    $sql.= " AND cs.fk_categorie = ".$search_categ;
@@ -252,6 +258,19 @@ if ($socname)
 	$sortfield = "s.nom";
 	$sortorder = "ASC";
 }
+// Extra fields
+foreach ($search_array_options as $key => $val)
+{
+    $crit=$val;
+    $tmpkey=preg_replace('/search_options_/','',$key);
+    $typ=$extrafields->attribute_type[$tmpkey];
+    $mode=0;
+    if (in_array($typ, array('int'))) $mode=1;    // Search on a numeric
+    if ($val && ( ($crit != '' && ! in_array($typ, array('select'))) || ! empty($crit))) 
+    {
+        $sql .= natural_search('ef.'.$tmpkey, $crit, $mode);
+    }
+}
 // Add where from hooks
 $parameters=array();
 $reshook=$hookmanager->executeHooks('printFieldListWhere',$parameters);    // Note that $action and $object may have been modified by hook
@@ -265,6 +284,7 @@ if (empty($conf->global->MAIN_DISABLE_FULL_SCANLIST))
 }
 $sql.= " ORDER BY $sortfield $sortorder, s.nom ASC";
 $sql.= $db->plimit($conf->liste_limit+1, $offset);
+//print $sql;
 
 dol_syslog('comm/prospect/list.php', LOG_DEBUG);
 $resql = $db->query($sql);
@@ -298,9 +318,15 @@ if ($resql)
  	}
  	if ($search_level_from != '') $param.='&search_level_from='.$search_level_from;
  	if ($search_level_to != '') $param.='&search_level_to='.$search_level_to;
- 	if ($search_categ != '') $param.='&search_categ='.$search_categ;
+ 	if ($search_categ != '') $param.='&search_categ='.urlencode($search_categ);
  	if ($search_sale > 0) $param.='&search_sale='.$search_sale;
  	if ($search_status != '') $param.='&search_status='.$search_status;
+    foreach ($search_array_options as $key => $val)
+    {
+        $crit=$val;
+        $tmpkey=preg_replace('/search_options_/','',$key);
+        $param.='&search_options_'.$tmpkey.'='.urlencode($val);
+    } 	
  	// $param and $urladd should have the same value
  	$urladd = $param;
 
@@ -346,7 +372,19 @@ if ($resql)
 	print_liste_field_titre($langs->trans("ProspectLevelShort"),$_SERVER["PHP_SELF"],"s.fk_prospectlevel","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre($langs->trans("StatusProsp"),$_SERVER["PHP_SELF"],"s.fk_stcomm","",$param,'align="center"',$sortfield,$sortorder);
 	print_liste_field_titre('');
-
+    
+    // Extrafields
+	if (is_array($extrafields->attribute_list) && count($extrafields->attribute_list))
+	{
+	   foreach($extrafields->attribute_list as $key => $val) 
+	   {
+	       if ($val)
+	       {
+	           print_liste_field_titre($extralabels[$key],$_SERVER["PHP_SELF"],"ef.".$key,"",$param,"",$sortfield,$sortorder);
+	       }
+	   }
+	}
+	// Hook fields
 	$parameters=array();
     $reshook=$hookmanager->executeHooks('printFieldListTitle',$parameters);    // Note that $action and $object may have been modified by hook
 	print $hookmanager->resPrint;
@@ -360,13 +398,13 @@ if ($resql)
 	print '<input type="text" class="flat" name="search_nom" size="10" value="'.$search_nom.'">';
 	print '</td>';
 	print '<td class="liste_titre">';
-	print '<input type="text" class="flat" name="search_zipcode" size="10" value="'.$search_zipcode.'">';
+	print '<input type="text" class="flat" name="search_zipcode" size="6" value="'.$search_zipcode.'">';
 	print '</td>';
 	print '<td class="liste_titre">';
-	print '<input type="text" class="flat" name="search_town" size="10" value="'.$search_town.'">';
+	print '<input type="text" class="flat" name="search_town" size="8" value="'.$search_town.'">';
 	print '</td>';
  	print '<td class="liste_titre" align="center">';
-    print '<input type="text" class="flat" name="search_state" size="10" value="'.$search_state.'">';
+    print '<input type="text" class="flat" name="search_state" size="8" value="'.$search_state.'">';
     print '</td>';
     print '<td align="center" class="liste_titre">';
 	print '<input class="flat" type="text" size="10" name="search_datec" value="'.$search_datec.'">';
@@ -404,14 +442,29 @@ if ($resql)
 	{
 		$arraystcomm[$val['id']]=$val['label'];
 	}
-    print $form->selectarray('search_stcomm', $arraystcomm, $search_stcomm, 1);
+    print $form->selectarray('search_stcomm', $arraystcomm, $search_stcomm, -2);
     print '</td>';
 
     print '<td class="liste_titre" align="center">';
     print '&nbsp;';
     print '</td>';
 
-	$parameters=array();
+    // Extrafields
+	if (is_array($extrafields->attribute_list) && count($extrafields->attribute_list))
+	{
+	   foreach($extrafields->attribute_list as $key => $val) 
+	   {
+	       if ($val)
+	       {
+	           $crit=$search_array_options['search_options_'.$key];
+	           print '<td class="liste_titre">';
+               print $extrafields->showInputField($key, $crit, '', '', 'search_', 4);
+               print '</td>';
+	       }
+	   }
+	}
+    // Hook fields
+    $parameters=array();
 	$reshook=$hookmanager->executeHooks('printFieldListSearch',$parameters);    // Note that $action and $object may have been modified by hook
 	print $hookmanager->resPrint;
 
@@ -460,7 +513,7 @@ if ($resql)
 		print $prospectstatic->LibProspCommStatut($obj->stcomm_id,2,$prospectstatic->cacheprospectstatus[$obj->stcomm_id]['label']);
 		print "</td>";
 
-		print '<td align="right" class="nowrap">';
+		print '<td align="center" class="nowrap">';
 		foreach($prospectstatic->cacheprospectstatus as $key => $val)
 		{
 			$titlealt='default';
@@ -469,6 +522,21 @@ if ($resql)
 		}
 		print '</td>';
 
+	    // Extrafields
+    	if (is_array($extrafields->attribute_list) && count($extrafields->attribute_list))
+    	{
+    	   foreach($extrafields->attribute_list as $key => $val) 
+    	   {
+    	       if ($val)
+    	       {
+                    print '<td>';
+                    $paramkey='options_'.$key;
+                    print $extrafields->showOutputField($key, $obj->$paramkey);
+                    print '</td>';
+    	       }
+    	   }
+    	}		
+		// Hook fields
         $parameters=array('obj' => $obj);
         $reshook=$hookmanager->executeHooks('printFieldListValue',$parameters);    // Note that $action and $object may have been modified by hook
 	    print $hookmanager->resPrint;
diff --git a/htdocs/commande/index.php b/htdocs/commande/index.php
index 7957803a5d5..5baa7b7c30f 100644
--- a/htdocs/commande/index.php
+++ b/htdocs/commande/index.php
@@ -62,15 +62,15 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 
 // Search customer orders
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="'.DOL_URL_ROOT.'/commande/list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchOrder").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="sall" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/compta/bank/categ.php b/htdocs/compta/bank/categ.php
index b854503f084..00755959ab9 100644
--- a/htdocs/compta/bank/categ.php
+++ b/htdocs/compta/bank/categ.php
@@ -158,7 +158,6 @@ if ($result)
 	$db->free($result);
 }
 
-print "</form>";
 
 /*
  * Line to add category
@@ -172,9 +171,7 @@ if ($action != 'edit')
 	print '</tr>';
 }
 
-print "</table>";
-
-print "</form>";
+print '</table></form>';
 
 llxFooter();
 
diff --git a/htdocs/compta/bank/ligne.php b/htdocs/compta/bank/ligne.php
index e69e2dce2e7..4186dae5561 100644
--- a/htdocs/compta/bank/ligne.php
+++ b/htdocs/compta/bank/ligne.php
@@ -596,8 +596,7 @@ if ($result)
             }
             print '</tr>';
 
-            print "</table>";
-            print '</form>';
+            print '</table></form>';
         }
 
     }
@@ -610,22 +609,21 @@ print '</div>';
 
 
 // List of bank categories
-
 print '<br>';
-print '<table class="noborder" width="100%">';
 
 print '<form method="POST" action="'.$_SERVER['PHP_SELF'].'?rowid='.$rowid.'&amp;id='.$id.'">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
 print '<input type="hidden" name="action" value="class">';
 print '<input type="hidden" name="orig_account" value="'.$orig_account.'">';
+
+print '<table class="noborder" width="100%">';
 print '<tr class="liste_titre"><td>'.$langs->trans("Rubriques").'</td><td colspan="2">';
 if ($user->rights->banque->modifier)
 {
     print '<select class="flat" name="cat1">'.$options.'</select>&nbsp;';
     print '<input type="submit" class="button" value="'.$langs->trans("Add").'"></td>';
 }
-print "</tr>";
-print "</form>";
+print '</tr>';
 
 $sql = "SELECT c.label, c.rowid";
 $sql.= " FROM ".MAIN_DB_PREFIX."bank_class as a, ".MAIN_DB_PREFIX."bank_categ as c";
@@ -650,13 +648,13 @@ if ($result)
         {
             print '<td align="right"><a href="'.$_SERVER['PHP_SELF'].'?action=delete_categ&amp;rowid='.$rowid.'&amp;fk_categ='.$objp->rowid.'">'.img_delete($langs->trans("Remove")).'</a></td>';
         }
-        print "</tr>";
+        print '</tr>';
 
         $i++;
     }
     $db->free($result);
 }
-print "</table>";
+print '</table></form>';
 
 llxFooter();
 
diff --git a/htdocs/compta/facture/list.php b/htdocs/compta/facture/list.php
index faefe63d9af..d88f72f171e 100644
--- a/htdocs/compta/facture/list.php
+++ b/htdocs/compta/facture/list.php
@@ -129,6 +129,7 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
     $search_montant_ht='';
     $search_montant_ttc='';
     $search_status='';
+    $day='';
     $year='';
     $month='';
 }
@@ -350,7 +351,7 @@ if ($resql)
     print '<td class="liste_titre" align="right"><input class="flat" type="text" size="6" name="search_montant_ttc" value="'.$search_montant_ttc.'"></td>';
     print '<td class="liste_titre"></td>';
     print '<td class="liste_titre" align="right">';
-	$liststatus=array('0'=>$langs->trans("Draft"), '1'=>$langs->trans("Unpaid"), '2'=>$langs->trans("Paid"), '3'=>$langs->trans("Cancel"));
+	$liststatus=array('0'=>$langs->trans("BillShortStatusDraft"), '1'=>$langs->trans("BillShortStatusNotPaid"), '2'=>$langs->trans("BillShortStatusPaid"), '3'=>$langs->trans("BillShortStatusCanceled"));
 	print $form->selectarray('search_status', $liststatus, $search_status, 1);
     print '</td>';
     print '<td class="liste_titre" align="right"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
diff --git a/htdocs/compta/journal/sellsjournal.php b/htdocs/compta/journal/sellsjournal.php
index f0aeeeb6458..843960e8df4 100644
--- a/htdocs/compta/journal/sellsjournal.php
+++ b/htdocs/compta/journal/sellsjournal.php
@@ -114,8 +114,13 @@ $sql.= " JOIN ".MAIN_DB_PREFIX."societe as s ON s.rowid = f.fk_soc";
 $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND fd.info_bits = ct.recuperableonly AND ct.fk_pays = '".$idpays."'";
 $sql.= " WHERE f.entity = ".$conf->entity;
 $sql.= " AND f.fk_statut > 0";
-if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) $sql.= " AND f.type IN (0,1,2,5)";
-else $sql.= " AND f.type IN (0,1,2,3,5)";
+if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_REPLACEMENT.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_SITUATION.")";
+}
+else {
+	$sql.= " AND f.type IN (".Facture::TYPE_STANDARD.",".Facture::TYPE_STANDARD.",".Facture::TYPE_CREDIT_NOTE.",".Facture::TYPE_DEPOSIT.",".Facture::TYPE_SITUATION.")";
+}
+
 $sql.= " AND fd.product_type IN (0,1)";
 if ($date_start && $date_end) $sql .= " AND f.datef >= '".$db->idate($date_start)."' AND f.datef <= '".$db->idate($date_end)."'";
 $sql.= " ORDER BY f.rowid";
@@ -163,10 +168,15 @@ if ($result)
 		$line = new FactureLigne($db);
 		$line->fetch($obj->id);
 		$prev_progress = $line->get_prev_progress();
-		if ($obj->situation_percent == 0) { // Avoid divide by 0
-			$situation_ratio = 0;
+		if ($obj->type==Facture::TYPE_SITUATION) {
+			// Avoid divide by 0
+			if ($obj->situation_percent == 0) { 
+				$situation_ratio = 0;
+			} else {
+				$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			}
 		} else {
-			$situation_ratio = ($obj->situation_percent - $prev_progress) / $obj->situation_percent;
+			$situation_ratio = 1;
 		}
 
     	//la ligne facture
diff --git a/htdocs/compta/paiement/list.php b/htdocs/compta/paiement/list.php
index d284a128631..c688ca780d4 100644
--- a/htdocs/compta/paiement/list.php
+++ b/htdocs/compta/paiement/list.php
@@ -28,6 +28,8 @@
 require '../../main.inc.php';
 require_once DOL_DOCUMENT_ROOT.'/compta/paiement/class/paiement.class.php';
 require_once DOL_DOCUMENT_ROOT.'/compta/bank/class/account.class.php';
+require_once DOL_DOCUMENT_ROOT.'/core/class/html.formother.class.php';
+require_once DOL_DOCUMENT_ROOT.'/core/lib/date.lib.php';
 
 $langs->load("bills");
 $langs->load("compta");
@@ -36,6 +38,10 @@ $langs->load("compta");
 $facid =GETPOST('facid','int');
 $socid =GETPOST('socid','int');
 $userid=GETPOST('userid','int');
+$day	= GETPOST('day','int');
+$month	= GETPOST('month','int');
+$year	= GETPOST('year','int');
+
 if ($user->societe_id) $socid=$user->societe_id;
 $result = restrictedArea($user, 'facture',$facid,'');
 
@@ -66,6 +72,9 @@ if (GETPOST("button_removefilter_x") || GETPOST("button_removefilter")) // Both
 	$search_amount="";
     $search_paymenttype="";
 	$search_company="";
+    $day='';
+    $year='';
+    $month='';
 }
 
 // Initialize technical object to manage hooks of thirdparties. Note that conf->hooks_modules contains array array
@@ -81,6 +90,7 @@ $extrafields = new ExtraFields($db);
 llxHeader('', $langs->trans('ListPayment'));
 
 $form=new Form($db);
+$formother=new FormOther($db);
 
 if (GETPOST("orphelins"))
 {
@@ -141,6 +151,19 @@ else
         else  $sql.= " AND f.fk_user_author = ".$userid;
     }
     // Search criteria
+    if ($month > 0)
+    {
+        if ($year > 0 && empty($day))
+        $sql.= " AND p.datep BETWEEN '".$db->idate(dol_get_first_day($year,$month,false))."' AND '".$db->idate(dol_get_last_day($year,$month,false))."'";
+        else if ($year > 0 && ! empty($day))
+        $sql.= " AND p.datep BETWEEN '".$db->idate(dol_mktime(0, 0, 0, $month, $day, $year))."' AND '".$db->idate(dol_mktime(23, 59, 59, $month, $day, $year))."'";
+        else
+        $sql.= " AND date_format(p.datep, '%m') = '".$month."'";
+    }
+    else if ($year > 0)
+    {
+        $sql.= " AND p.datep BETWEEN '".$db->idate(dol_get_first_day($year,1,false))."' AND '".$db->idate(dol_get_last_day($year,12,false))."'";
+    }
     if ($search_ref > 0)       		$sql .=" AND p.rowid=".$search_ref;
     if ($search_account > 0)      	$sql .=" AND b.fk_account=".$search_account;
     if ($search_paymenttype != "")  $sql .=" AND c.code='".$db->escape($search_paymenttype)."'";
@@ -194,7 +217,11 @@ if ($resql)
     print '<td align="left">';
     print '<input class="flat" type="text" size="4" name="search_ref" value="'.$search_ref.'">';
     print '</td>';
-    print '<td>&nbsp;</td>';
+    print '<td align="center">';
+    if (! empty($conf->global->MAIN_LIST_FILTER_ON_DAY)) print '<input class="flat" type="text" size="1" maxlength="2" name="day" value="'.$day.'">';
+    print '<input class="flat" type="text" size="1" maxlength="2" name="month" value="'.$month.'">';
+    $formother->select_year($year?$year:-1,'year',1, 20, 5);
+    print '</td>';
     print '<td align="left">';
     print '<input class="flat" type="text" size="6" name="search_company" value="'.$search_company.'">';
     print '</td>';
diff --git a/htdocs/contact/list.php b/htdocs/contact/list.php
index 85fdbc2870f..cf65c1c5456 100644
--- a/htdocs/contact/list.php
+++ b/htdocs/contact/list.php
@@ -269,7 +269,7 @@ if ($result)
 
     print '<form method="post" action="'.$_SERVER["PHP_SELF"].'">';
     print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
-    print '<input type="hidden" name="view" value="'.htmlspecialchars($view).'">';
+    print '<input type="hidden" name="view" value="'.dol_escape_htmltag($view).'">';
     print '<input type="hidden" name="sortfield" value="'.$sortfield.'">';
     print '<input type="hidden" name="sortorder" value="'.$sortorder.'">';
 
diff --git a/htdocs/contrat/services.php b/htdocs/contrat/services.php
index eedb0183759..cd07db385aa 100644
--- a/htdocs/contrat/services.php
+++ b/htdocs/contrat/services.php
@@ -153,7 +153,9 @@ if ($resql)
 	if ($mode == "4" && $filter == "expired") $title=$langs->trans("ListOfExpiredServices");
 	if ($mode == "5") $title=$langs->trans("ListOfClosedServices");
 	print_barre_liste($title, $page, $_SERVER["PHP_SELF"], $param, $sortfield, $sortorder,'',$num,$totalnboflines,'title_commercial.png');
-
+	
+	print '<form method="POST" action="'. $_SERVER["PHP_SELF"] .'">';
+	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
 	print '<table class="liste" width="100%">';
 
 	print '<tr class="liste_titre">';
@@ -169,9 +171,6 @@ if ($resql)
 	print_liste_field_titre($langs->trans("Status"),$_SERVER["PHP_SELF"], "cd.statut,c.statut",$param,"","align=\"right\"",$sortfield,$sortorder);
 	print "</tr>\n";
 
-	print '<form method="POST" action="'. $_SERVER["PHP_SELF"] .'">';
-	print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
-
 	print '<tr class="liste_titre">';
 	print '<td class="liste_titre">';
 	print '<input type="hidden" name="filter" value="'.$filter.'">';
@@ -203,7 +202,6 @@ if ($resql)
     print '<td class="liste_titre" align="right"><input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
 	print '<input type="image" class="liste_titre" name="button_removefilter" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
     print "</td></tr>\n";
-	print '</form>';
 
 	$contractstatic=new Contrat($db);
 	$productstatic=new Product($db);
@@ -278,7 +276,7 @@ if ($resql)
 	}
 	$db->free($resql);
 
-	print "</table>";
+	print '</table></form>';
 
 }
 else
diff --git a/htdocs/core/boxes/box_contacts.php b/htdocs/core/boxes/box_contacts.php
index 4695be5eaa0..dde2a559cd3 100644
--- a/htdocs/core/boxes/box_contacts.php
+++ b/htdocs/core/boxes/box_contacts.php
@@ -105,7 +105,7 @@ class box_contacts extends ModeleBoxes
 
                     $this->info_box_contents[$line][] = array(
                         'td' => 'align="left"',
-                        'text' => $societestatic->getNomUrl(1),
+                        'text' => ($objp->fk_soc > 0 ? $societestatic->getNomUrl(1) : ''),
                         'asis' => 1,
                     );
 
diff --git a/htdocs/core/class/CMailFile.class.php b/htdocs/core/class/CMailFile.class.php
index 2c58848fe4f..b3da46ff366 100644
--- a/htdocs/core/class/CMailFile.class.php
+++ b/htdocs/core/class/CMailFile.class.php
@@ -375,19 +375,19 @@ class CMailFile
 
 		if (empty($conf->global->MAIN_DISABLE_ALL_MAILS))
 		{
-			
-			dol_include_once('/core/class/hookmanager.class.php');
-        		$hookmanager=new HookManager($db);
-        		$hookmanager->initHooks(array('maildao'));
-        		$reshook=$hookmanager->executeHooks('doactions',$parameters,$this,$action);    // Note that $action and $object may have been modified by some hooks
-        		if (!empty($reshook))
-        		{
+            dol_include_once('/core/class/hookmanager.class.php');
+            $hookmanager = new HookManager($db);
+            $hookmanager->initHooks(array(
+                'maildao'
+            ));
+            $reshook = $hookmanager->executeHooks('doactions', $parameters, $this, $action); // Note that $action and $object may have been modified by some hooks
+            if (! empty($reshook)) 
+            {
+                $this->error = "Error in hook maildao doactions " . $reshook;
+                dol_syslog("CMailFile::sendfile: mail end error=" . $this->error, LOG_ERR);
                 
-            			$this->error="Error in hook maildao doactions ".$reshook;
-            			dol_syslog("CMailFile::sendfile: mail end error=".$this->error, LOG_ERR);
-        
-			        return $reshook;
-        		}
+                return $reshook;
+            }
 			
 			// Action according to choosed sending method
 			if ($conf->global->MAIN_MAIL_SENDMODE == 'mail')
diff --git a/htdocs/core/class/extrafields.class.php b/htdocs/core/class/extrafields.class.php
index ebac8ccd797..0807bbcec75 100644
--- a/htdocs/core/class/extrafields.class.php
+++ b/htdocs/core/class/extrafields.class.php
@@ -567,7 +567,7 @@ class ExtraFields
 	/**
 	 * 	Load array this->attribute_xxx like attribute_label, attribute_type, ...
 	 *
-	 * 	@param	string		$elementtype		Type of element ('adherent', 'commande', thirdparty', 'facture', 'propal', 'product', ...)
+	 * 	@param	string		$elementtype		Type of element ('adherent', 'commande', 'thirdparty', 'facture', 'propal', 'product', ...)
 	 * 	@param	boolean		$forceload			Force load of extra fields whatever is option MAIN_EXTRAFIELDS_DISABLED
 	 * 	@return	array							Array of attributes for all extra fields
 	 */
@@ -631,13 +631,15 @@ class ExtraFields
 	/**
 	 * Return HTML string to put an input field into a page
 	 *
-	 * @param	string	$key            Key of attribute
-	 * @param	string	$value          Value to show (for date type it must be in timestamp format)
-	 * @param	string	$moreparam      To add more parametes on html input tag
-	 * @param	string	$keyprefix		Prefix string to add into name and id of field (can be used to avoid duplicate names)
-	 * @return	string
+	 * @param  string  $key            Key of attribute
+	 * @param  string  $value          Value to show (for date type it must be in timestamp format)
+	 * @param  string  $moreparam      To add more parametes on html input tag
+	 * @param  string  $keyprefix      Prefix string to add into name and id of field (can be used to avoid duplicate names)
+	 * @param  string  $keysuffix      Suffix string to add into name and id of field (can be used to avoid duplicate names)
+	 * @param  int     $showsize       Value for size attribute
+	 * @return string
 	 */
-	function showInputField($key,$value,$moreparam='',$keyprefix='')
+	function showInputField($key,$value,$moreparam='',$keyprefix='',$keysuffix='',$showsize=0)
 	{
 		global $conf,$langs;
 
@@ -651,24 +653,27 @@ class ExtraFields
 		$perms=$this->attribute_perms[$key];
 		$list=$this->attribute_list[$key];
 
-		if ($type == 'date')
+		if (empty($showsize))
 		{
-			$showsize=10;
+    		if ($type == 'date')
+    		{
+    			$showsize=10;
+    		}
+    		elseif ($type == 'datetime')
+    		{
+    			$showsize=19;
+    		}
+    		elseif (in_array($type,array('int','double')))
+    		{
+    			$showsize=10;
+    		}
+    		else
+    		{
+    			$showsize=round($size);
+    			if ($showsize > 48) $showsize=48;
+    		}
 		}
-		elseif ($type == 'datetime')
-		{
-			$showsize=19;
-		}
-		elseif (in_array($type,array('int','double')))
-		{
-			$showsize=10;
-		}
-		else
-		{
-			$showsize=round($size);
-			if ($showsize > 48) $showsize=48;
-		}
-
+		
 		if (in_array($type,array('date','datetime')))
 		{
 			$tmp=explode(',',$size);
@@ -684,22 +689,22 @@ class ExtraFields
 			if (! is_object($form)) $form=new Form($this->db);
 
 			// TODO Must also support $moreparam
-			$out = $form->select_date($value, 'options_'.$key.$keyprefix, $showtime, $showtime, $required, '', 1, 1, 1, 0, 1);
+			$out = $form->select_date($value, $keysuffix.'options_'.$key.$keyprefix, $showtime, $showtime, $required, '', 1, 1, 1, 0, 1);
 		}
 		elseif (in_array($type,array('int')))
 		{
 			$tmp=explode(',',$size);
 			$newsize=$tmp[0];
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'" size="'.$showsize.'" maxlength="'.$newsize.'" value="'.$value.'"'.($moreparam?$moreparam:'').'>';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" size="'.$showsize.'" maxlength="'.$newsize.'" value="'.$value.'"'.($moreparam?$moreparam:'').'>';
 		}
 		elseif ($type == 'varchar')
 		{
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'" size="'.$showsize.'" maxlength="'.$size.'" value="'.$value.'"'.($moreparam?$moreparam:'').'>';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" size="'.$showsize.'" maxlength="'.$size.'" value="'.$value.'"'.($moreparam?$moreparam:'').'>';
 		}
 		elseif ($type == 'text')
 		{
 			require_once DOL_DOCUMENT_ROOT.'/core/class/doleditor.class.php';
-			$doleditor=new DolEditor('options_'.$key.$keyprefix,$value,'',200,'dolibarr_notes','In',false,false,! empty($conf->fckeditor->enabled) && $conf->global->FCKEDITOR_ENABLE_SOCIETE,5,100);
+			$doleditor=new DolEditor($keysuffix.'options_'.$key.$keyprefix,$value,'',200,'dolibarr_notes','In',false,false,! empty($conf->fckeditor->enabled) && $conf->global->FCKEDITOR_ENABLE_SOCIETE,5,100);
 			$out=$doleditor->Create(1);
 		}
 		elseif ($type == 'boolean')
@@ -710,26 +715,26 @@ class ExtraFields
 			} else {
 				$checked=' value="1" ';
 			}
-			$out='<input type="checkbox" class="flat" name="options_'.$key.$keyprefix.'" '.$checked.' '.($moreparam?$moreparam:'').'>';
+			$out='<input type="checkbox" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" '.$checked.' '.($moreparam?$moreparam:'').'>';
 		}
 		elseif ($type == 'mail')
 		{
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'" size="32" value="'.$value.'" '.($moreparam?$moreparam:'').'>';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" size="32" value="'.$value.'" '.($moreparam?$moreparam:'').'>';
 		}
 		elseif ($type == 'phone')
 		{
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'"  size="20" value="'.$value.'" '.($moreparam?$moreparam:'').'>';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'"  size="20" value="'.$value.'" '.($moreparam?$moreparam:'').'>';
 		}
 		elseif ($type == 'price')
 		{
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'"  size="6" value="'.price($value).'" '.($moreparam?$moreparam:'').'> '.$langs->getCurrencySymbol($conf->currency);
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'"  size="6" value="'.price($value).'" '.($moreparam?$moreparam:'').'> '.$langs->getCurrencySymbol($conf->currency);
 		}
 		elseif ($type == 'double')
 		{
 			if (!empty($value)) {
 				$value=price($value);
 			}
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'"  size="6" value="'.$value.'" '.($moreparam?$moreparam:'').'> ';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'"  size="6" value="'.$value.'" '.($moreparam?$moreparam:'').'> ';
 		}
 		elseif ($type == 'select')
 		{
@@ -737,10 +742,10 @@ class ExtraFields
 			if (! empty($conf->use_javascript_ajax) && ! empty($conf->global->COMPANY_USE_SEARCH_TO_SELECT) && ! $forcecombo)
 			{
 				include_once DOL_DOCUMENT_ROOT . '/core/lib/ajax.lib.php';
-				$out.= ajax_combobox('options_'.$key.$keyprefix, array(), $conf->global->COMPANY_USE_SEARCH_TO_SELECT);
+				$out.= ajax_combobox($keysuffix.'options_'.$key.$keyprefix, array(), $conf->global->COMPANY_USE_SEARCH_TO_SELECT);
 			}
 
-			$out.='<select class="flat" name="options_'.$key.$keyprefix.'" id="options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'').'>';
+			$out.='<select class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" id="options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'').'>';
 			$out.='<option value="0">&nbsp;</option>';
 			foreach ($param['options'] as $key=>$val )
 			{
@@ -758,10 +763,10 @@ class ExtraFields
 			if ($conf->use_javascript_ajax && $conf->global->COMPANY_USE_SEARCH_TO_SELECT && ! $forcecombo)
 			{
 				include_once DOL_DOCUMENT_ROOT . '/core/lib/ajax.lib.php';
-				$out.= ajax_combobox('options_'.$key.$keyprefix, array(), $conf->global->COMPANY_USE_SEARCH_TO_SELECT);
+				$out.= ajax_combobox($keysuffix.'options_'.$key.$keyprefix, array(), $conf->global->COMPANY_USE_SEARCH_TO_SELECT);
 			}
 
-			$out.='<select class="flat" name="options_'.$key.$keyprefix.'" id="options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'').'>';
+			$out.='<select class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'" id="options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'').'>';
 			if (is_array($param['options']))
 			{
 				$param_list=array_keys($param['options']);
@@ -907,7 +912,7 @@ class ExtraFields
 			foreach ($param['options'] as $keyopt=>$val )
 			{
 
-				$out.='<input class="flat" type="checkbox" name="options_'.$key.$keyprefix.'[]" '.($moreparam?$moreparam:'');
+				$out.='<input class="flat" type="checkbox" name="'.$keysuffix.'options_'.$key.$keyprefix.'[]" '.($moreparam?$moreparam:'');
 				$out.=' value="'.$keyopt.'"';
 
 				if ((is_array($value_arr)) && in_array($keyopt,$value_arr)) {
@@ -924,7 +929,7 @@ class ExtraFields
 			$out='';
 			foreach ($param['options'] as $keyopt=>$val )
 			{
-				$out.='<input class="flat" type="radio" name="options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'');
+				$out.='<input class="flat" type="radio" name="'.$keysuffix.'options_'.$key.$keyprefix.'" '.($moreparam?$moreparam:'');
 				$out.=' value="'.$keyopt.'"';
 				$out.= ($value==$keyopt?'checked':'');
 				$out.='/>'.$val.'<br>';
@@ -1018,7 +1023,7 @@ class ExtraFields
 									$labeltoshow = dol_trunc($obj->$field_toshow, 18) . ' ';
 								}
 							}
-							$out .= '<input class="flat" type="checkbox" name="options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
+							$out .= '<input class="flat" type="checkbox" name="'.$keysuffix.'options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
 							$out .= ' value="' . $obj->rowid . '"';
 
 							$out .= 'checked';
@@ -1037,7 +1042,7 @@ class ExtraFields
 								$labeltoshow = '(not defined)';
 
 							if (is_array($value_arr) && in_array($obj->rowid, $value_arr)) {
-								$out .= '<input class="flat" type="checkbox" name="options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
+								$out .= '<input class="flat" type="checkbox" name="'.$keysuffix.'options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
 								$out .= ' value="' . $obj->rowid . '"';
 
 								$out .= 'checked';
@@ -1050,7 +1055,7 @@ class ExtraFields
 								$parent = $parentName . ':' . $obj->{$parentField};
 							}
 
-							$out .= '<input class="flat" type="checkbox" name="options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
+							$out .= '<input class="flat" type="checkbox" name="'.$keysuffix.'options_' . $key . $keyprefix . '[]" ' . ($moreparam ? $moreparam : '');
 							$out .= ' value="' . $obj->rowid . '"';
 
 							$out .= ((is_array($value_arr) && in_array($obj->rowid, $value_arr)) ? ' checked ' : '');
@@ -1080,7 +1085,7 @@ class ExtraFields
 			dol_include_once($InfoFieldList[1]);
 			$object = new $InfoFieldList[0]($this->db);
 			$object->fetch($value);
-			$out='<input type="text" class="flat" name="options_'.$key.$keyprefix.'"  size="20" value="'.$object->ref.'" >';
+			$out='<input type="text" class="flat" name="'.$keysuffix.'options_'.$key.$keyprefix.'"  size="20" value="'.$object->ref.'" >';
 
 		}
 		/* Add comments
@@ -1417,14 +1422,16 @@ class ExtraFields
 			return 0;
 		}
 	}
+	
 	/**
 	 * return array_options array for object by extrafields value (using for data send by forms)
 	 *
-	 * @param   array	$extralabels    $array of extrafields
-	 * @param	string	$keyprefix		Prefix string to add into name and id of field (can be used to avoid duplicate names)
-	 * @return	int						1 if array_options set / 0 if no value
+	 * @param  array   $extralabels    $array of extrafields
+	 * @param  string  $keyprefix      Prefix string to add into name and id of field (can be used to avoid duplicate names)
+	 * @param  string  $keysuffix      Suffix string to add into name and id of field (can be used to avoid duplicate names)
+	 * @return int                     1 if array_options set / 0 if no value
 	 */
-	function getOptionalsFromPost($extralabels,$keyprefix='')
+	function getOptionalsFromPost($extralabels,$keyprefix='',$keysuffix='')
 	{
 		global $_POST;
 
@@ -1439,24 +1446,24 @@ class ExtraFields
 				if (in_array($key_type,array('date','datetime')))
 				{
 					// Clean parameters
-					$value_key=dol_mktime($_POST["options_".$key.$keyprefix."hour"], $_POST["options_".$key.$keyprefix."min"], 0, $_POST["options_".$key.$keyprefix."month"], $_POST["options_".$key.$keyprefix."day"], $_POST["options_".$key.$keyprefix."year"]);
+					$value_key=dol_mktime($_POST[$keysuffix."options_".$key.$keyprefix."hour"], $_POST[$keysuffix."options_".$key.$keyprefix."min"], 0, $_POST[$keysuffix."options_".$key.$keyprefix."month"], $_POST[$keysuffix."options_".$key.$keyprefix."day"], $_POST[$keysuffix."options_".$key.$keyprefix."year"]);
 				}
 				else if (in_array($key_type,array('checkbox')))
 				{
-					$value_arr=GETPOST("options_".$key.$keyprefix);
+					$value_arr=GETPOST($keysuffix."options_".$key.$keyprefix);
 					$value_key=implode($value_arr,',');
 				}
 				else if (in_array($key_type,array('price','double')))
 				{
-					$value_arr=GETPOST("options_".$key.$keyprefix);
+					$value_arr=GETPOST($keysuffix."options_".$key.$keyprefix);
 					$value_key=price2num($value_arr);
 				}
 				else
 				{
-					$value_key=GETPOST("options_".$key.$keyprefix);
+					$value_key=GETPOST($keysuffix."options_".$key.$keyprefix);
 				}
 
-				$array_options["options_".$key]=$value_key;	// No keyprefix here. keyprefix is used only for read.
+				$array_options[$keysuffix."options_".$key]=$value_key;	// No keyprefix here. keyprefix is used only for read.
 			}
 
 			return $array_options;
diff --git a/htdocs/core/class/html.form.class.php b/htdocs/core/class/html.form.class.php
index 7efae8effc3..bc831baeddf 100644
--- a/htdocs/core/class/html.form.class.php
+++ b/htdocs/core/class/html.form.class.php
@@ -4406,7 +4406,7 @@ class Form
      *	@param	string			$htmlname       Name of html select area. Must start with "multi" if this is a multiselect
      *	@param	array			$array          Array with key+value
      *	@param	string|string[]	$id             Preselected key or preselected keys for multiselect
-     *	@param	int				$show_empty     0 no empty value allowed, 1 to add an empty value into list (value is '' or '&nbsp;').
+     *	@param	int				$show_empty     0 no empty value allowed, 1 to add an empty value into list (value is '' or '&nbsp;'), <0 to add an empty value with key that is this value.
      *	@param	int				$key_in_label   1 pour afficher la key dans la valeur "[key] value"
      *	@param	int				$value_as_key   1 to use value as key
      *	@param  string			$moreparam      Add more parameters onto the select tag
@@ -4455,7 +4455,7 @@ class Form
         {
         	$textforempty=' ';
         	if (! empty($conf->use_javascript_ajax)) $textforempty='&nbsp;';	// If we use ajaxcombo, we need &nbsp; here to avoid to have an empty element that is too small.
-            $out.='<option value="-1"'.($id==-1?' selected':'').'>'.$textforempty.'</option>'."\n";
+            $out.='<option value="'.($show_empty < 0 ? $show_empty : -1).'"'.($id==-2?' selected':'').'>'.$textforempty.'</option>'."\n";     // id is -2 because -1 is already "do not contact"
         }
 
         if (is_array($array))
diff --git a/htdocs/core/class/html.formother.class.php b/htdocs/core/class/html.formother.class.php
index 8e9ca33b2a0..437637c3bdf 100644
--- a/htdocs/core/class/html.formother.class.php
+++ b/htdocs/core/class/html.formother.class.php
@@ -303,13 +303,14 @@ class FormOther
      * Return select list for categories (to use in form search selectors)
      *
      * @param	int		$type			Type of categories (0=product, 1=suppliers, 2=customers, 3=members)
-     * @param  integer	$selected     	Preselected value
-     * @param  string	$htmlname      	Name of combo list
+     * @param   integer	$selected     	Preselected value
+     * @param   string	$htmlname      	Name of combo list
      * @param	int		$nocateg		Show also an entry "Not categorized"
+     * @param   int     $showempty      Add also an empty line
      * @return string		        	Html combo list code
      * @see	select_all_categories
      */
-    function select_categories($type,$selected=0,$htmlname='search_categ',$nocateg=0)
+    function select_categories($type,$selected=0,$htmlname='search_categ',$nocateg=0,$showempty=1)
     {
         global $conf, $langs;
         require_once DOL_DOCUMENT_ROOT.'/categories/class/categorie.class.php';
@@ -331,7 +332,7 @@ class FormOther
 
         // Print a select with each of them
         $moreforfilter.='<select class="flat minwidth100" id="select_categ_'.$htmlname.'" name="'.$htmlname.'"'.$nodatarole.'>';
-        $moreforfilter.='<option value="">&nbsp;</option>';	// Should use -1 to say nothing
+        if ($showempty) $moreforfilter.='<option value="0">&nbsp;</option>';	// Should use -1 to say nothing
 
         if (is_array($tab_categs))
         {
diff --git a/htdocs/core/class/smtps.class.php b/htdocs/core/class/smtps.class.php
index 5cc62c56bc6..51d9dd621dc 100644
--- a/htdocs/core/class/smtps.class.php
+++ b/htdocs/core/class/smtps.class.php
@@ -522,7 +522,7 @@ class SMTPs
 	 * @param mixed $_strConfigPath path to config file or VOID
 	 * @return void
 	 */
-	function setConfig ( $_strConfigPath = null )
+	function setConfig($_strConfigPath = null)
 	{
 		/**
 		 * Returns constructed SELECT Object string or boolean upon failure
@@ -736,7 +736,7 @@ class SMTPs
 	 * @param string $_strTransEncode Content-Transfer-Encoding
 	 * @return void
 	 */
-	function setTransEncode ( $_strTransEncode )
+	function setTransEncode($_strTransEncode)
 	{
 		if (array_search($_strTransEncode, $this->_smtpsTransEncodeTypes))
 		$this->_smtpsTransEncode = $_strTransEncode;
@@ -830,7 +830,7 @@ class SMTPs
 	 * @return void
 	 *
 	 */
-	function _buildAddrList( $_type, $_addrList )
+	function _buildAddrList($_type, $_addrList)
 	{
 		// Pull existing list
 		$aryHost = $this->_msgRecipients;
diff --git a/htdocs/core/lib/date.lib.php b/htdocs/core/lib/date.lib.php
index 67c7df4be5b..931f30ce998 100644
--- a/htdocs/core/lib/date.lib.php
+++ b/htdocs/core/lib/date.lib.php
@@ -144,7 +144,7 @@ function convertTime2Seconds($iHours=0,$iMinutes=0,$iSeconds=0)
 /**	  	Return, in clear text, value of a number of seconds in days, hours and minutes
  *
  *    	@param      int		$iSecond		Number of seconds
- *    	@param      string	$format		    Output format ('all': total delay days hour:min like "2 days 12:30"", 'allhourmin': total delay hours:min like "60:30", 'allhour': total delay hours without min/sec like "60:30", 'fullhour': total delay hour decimal like "60.5" for 60:30, 'hour': only hours part "12", 'min': only minutes part "30", 'sec': only seconds part, 'month': only month part, 'year': only year part);
+ *    	@param      string	$format		    Output format ('all': total delay days hour:min like "2 days 12:30", 'allwithouthour': total delay days without hour part like "2 days", 'allhourmin': total delay with format hours:min like "60:30", 'allhour': total delay hours without min/sec like "60:30", 'fullhour': total delay hour decimal like "60.5" for 60:30, 'hour': only hours part "12", 'min': only minutes part "30", 'sec': only seconds part, 'month': only month part, 'year': only year part);
  *      @param      int		$lengthOfDay    Length of day (default 86400 seconds for 1 day, 28800 for 8 hour)
  *      @param      int		$lengthOfWeek   Length of week (default 7)
  *    	@return     string		 		 	Formated text of duration
@@ -157,7 +157,7 @@ function convertSecondToTime($iSecond, $format='all', $lengthOfDay=86400, $lengt
 	if (empty($lengthOfDay))  $lengthOfDay = 86400;         // 1 day = 24 hours
     if (empty($lengthOfWeek)) $lengthOfWeek = 7;            // 1 week = 7 days
 
-	if ($format == 'all' || $format == 'allhour' || $format == 'allhourmin')
+	if ($format == 'all' || $format == 'allwithouthour' || $format == 'allhour' || $format == 'allhourmin')
 	{
 		if ($iSecond === 0) return '0';	// This is to avoid having 0 return a 12:00 AM for en_US
 
diff --git a/htdocs/core/lib/functions.lib.php b/htdocs/core/lib/functions.lib.php
index e0a7ec1b9f2..cc718334f13 100644
--- a/htdocs/core/lib/functions.lib.php
+++ b/htdocs/core/lib/functions.lib.php
@@ -3743,7 +3743,7 @@ function yn($yesno, $case=1, $color=0)
  *
  *	@param	string	$num            Id of object
  *	@param  int		$level		    Level of subdirs to return (1, 2 or 3 levels)
- * 	@param	int		$alpha		    Use alpha ref
+ * 	@param	int		$alpha		    0=Keep number only to forge path, 1=Use alpha part afer the - (By default, use 0).
  *  @param  int		$withoutslash   0=With slash at end, 1=without slash at end (except if '/', we return '')
  *  @param	Object	$object			Object
  *  @param	string	$modulepart		Type of object ('invoice_supplier, 'donation', 'invoice', ...')
diff --git a/htdocs/core/lib/pdf.lib.php b/htdocs/core/lib/pdf.lib.php
index d294bac5132..8ed3c312e50 100644
--- a/htdocs/core/lib/pdf.lib.php
+++ b/htdocs/core/lib/pdf.lib.php
@@ -1692,64 +1692,61 @@ function pdf_getLinkedObjects($object,$outputlangs)
 		if ($objecttype == 'propal')
 		{
 			$outputlangs->load('propal');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefProposal");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref);
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref);
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DatePropal");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'commande')
 		{
 			$outputlangs->load('orders');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefOrder");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref) . ($objects[$i]->ref_client ? ' ('.$objects[$i]->ref_client.')' : '');
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref) . ($elementobject->ref_client ? ' ('.$objects[$i]->ref_client.')' : '');
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("OrderDate");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'contrat')
 		{
 			$outputlangs->load('contracts');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
 				$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefContract");
-				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($objects[$i]->ref);
+				$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($elementobject->ref);
 				$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DateContract");
-				$linkedobjects[$objecttype]['date_value'] = dol_print_date($objects[$i]->date_contrat,'day','',$outputlangs);
+				$linkedobjects[$objecttype]['date_value'] = dol_print_date($elementobject->date_contrat,'day','',$outputlangs);
 			}
 		}
 		else if ($objecttype == 'shipping')
 		{
 			$outputlangs->load('orders');
 			$outputlangs->load('sendings');
-			$num=count($objects);
-			for ($i=0;$i<$num;$i++)
+			foreach($objects as $elementobject)
 			{
-				$objects[$i]->fetchObjectLinked();
-				$order = $objects[$i]->linkedObjects['commande'][0];
+				$elementobject->fetchObjectLinked();
+				$order = $elementobject->linkedObjects['commande'][0];
 
 				if (! empty($object->linkedObjects['commande']))	// There is already a link to order so we show only info of shipment
 				{
 					$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefSending");
-					$linkedobjects[$objecttype]['ref_value'].= $outputlangs->transnoentities($objects[$i]->ref);
+					$linkedobjects[$objecttype]['ref_value'].= $outputlangs->transnoentities($elementobject->ref);
 					$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("DateSending");
-					$linkedobjects[$objecttype]['date_value'].= dol_print_date($objects[$i]->date_delivery,'day','',$outputlangs);
+					$linkedobjects[$objecttype]['date_value'].= dol_print_date($elementobject->date_delivery,'day','',$outputlangs);
 				}
 				else	// We show both info of order and shipment
 				{
 					$linkedobjects[$objecttype]['ref_title'] = $outputlangs->transnoentities("RefOrder") . ' / ' . $outputlangs->transnoentities("RefSending");
 					$linkedobjects[$objecttype]['ref_value'] = $outputlangs->transnoentities($order->ref) . ($order->ref_client ? ' ('.$order->ref_client.')' : '');
-					$linkedobjects[$objecttype]['ref_value'].= ' / ' . $outputlangs->transnoentities($objects[$i]->ref);
+					$linkedobjects[$objecttype]['ref_value'].= ' / ' . $outputlangs->transnoentities($elementobject->ref);
 					$linkedobjects[$objecttype]['date_title'] = $outputlangs->transnoentities("OrderDate") . ' / ' . $outputlangs->transnoentities("DateSending");
 					$linkedobjects[$objecttype]['date_value'] = dol_print_date($order->date,'day','',$outputlangs);
-					$linkedobjects[$objecttype]['date_value'].= ' / ' . dol_print_date($objects[$i]->date_delivery,'day','',$outputlangs);
+					$linkedobjects[$objecttype]['date_value'].= ' / ' . dol_print_date($elementobject->date_delivery,'day','',$outputlangs);
 				}
 			}
 		}
diff --git a/htdocs/core/lib/project.lib.php b/htdocs/core/lib/project.lib.php
index f924922cb87..89d658fa01a 100644
--- a/htdocs/core/lib/project.lib.php
+++ b/htdocs/core/lib/project.lib.php
@@ -1023,14 +1023,13 @@ function print_projecttasks_array($db, $form, $socid, $projectsListId, $mytasks=
 	if (!empty($conf->global->PROJECT_LIMIT_YEAR_RANGE))
 	{
 		//Add the year filter input
+		print '<form method="get" action="'.$_SERVER["PHP_SELF"].'">';
 		print '<table width="100%">';
 		print '<tr>';
 		print '<td>'.$langs->trans("Year").'</td>';
-		print '<form method="get" action="'.$_SERVER["PHP_SELF"].'">';
 		print '<td style="text-align:right"><input type="text" size="4" class="flat" name="project_year_filter" value="'.$project_year_filter.'"/>';
-		print '</form>';
 		print "</tr>\n";
-		print '</table>';
+		print '</table></form>';
 	}
 }
 
diff --git a/htdocs/core/menus/standard/eldy.lib.php b/htdocs/core/menus/standard/eldy.lib.php
index 807f6759c51..bb632723b0b 100644
--- a/htdocs/core/menus/standard/eldy.lib.php
+++ b/htdocs/core/menus/standard/eldy.lib.php
@@ -789,7 +789,7 @@ function print_left_eldy_menu($db,$menu_array_before,$menu_array_after,&$tabMenu
 
 				if (empty($leftmenu) || ($leftmenu == 'suppliers_bills')) {
 					$newmenu->add("/fourn/facture/list.php?leftmenu=suppliers_bills&amp;search_status=0", $langs->trans("BillShortStatusDraft"),2,$user->rights->fournisseur->facture->lire, '', $mainmenu, 'suppliers_bills');
-					$newmenu->add("/fourn/facture/impayees.php", $langs->trans("BillShortStatusNotPaid"),2,$user->rights->fournisseur->facture->lire, '', $mainmenu, 'suppliers_bills');
+					$newmenu->add("/fourn/facture/list.php?leftmenu=suppliers_bills&amp;search_status=1", $langs->trans("BillShortStatusNotPaid"),2,$user->rights->fournisseur->facture->lire, '', $mainmenu, 'suppliers_bills');
 					$newmenu->add("/fourn/facture/list.php?leftmenu=suppliers_bills&amp;search_status=2", $langs->trans("BillShortStatusPaid"),2,$user->rights->fournisseur->facture->lire, '', $mainmenu, 'suppliers_bills');
 				}
 
diff --git a/htdocs/core/modules/contract/doc/pdf_strato.modules.php b/htdocs/core/modules/contract/doc/pdf_strato.modules.php
index e7d6d15b9ea..150529ae30d 100644
--- a/htdocs/core/modules/contract/doc/pdf_strato.modules.php
+++ b/htdocs/core/modules/contract/doc/pdf_strato.modules.php
@@ -269,18 +269,32 @@ class pdf_strato extends ModelePDFContract
 
 						// Description of product line
 
-						if ($objectligne->datei) {
-							$datei = dol_print_date($objectligne->datei,'dayhour',false,$outputlangs,true);
+						if ($objectligne->date_ouverture_prevue) {
+							$datei = dol_print_date($objectligne->date_ouverture_prevue,'day',false,$outputlangs,true);
 						} else {
 							$datei = $langs->trans("Unknown");
 						}
 
-						if ($objectligne->duration) {
-							$durationi = convertSecondToTime($objectligne->duration);
+						if ($objectligne->date_fin_validite) {
+							$durationi = convertSecondToTime($objectligne->date_fin_validite - $objectligne->date_ouverture_prevue, 'allwithouthour');
+							$datee = dol_print_date($objectligne->date_fin_validite,'day',false,$outputlangs,true);
 						} else {
 							$durationi = $langs->trans("Unknown");
+							$datee = $langs->trans("Unknown");
 						}
 
+						if ($objectligne->date_ouverture) {
+							$daters = dol_print_date($objectligne->date_ouverture,'day',false,$outputlangs,true);
+						} else {
+							$daters = $langs->trans("Unknown");
+						}
+
+						if ($objectligne->date_cloture) {
+							$datere = dol_print_date($objectligne->date_cloture,'day',false,$outputlangs,true);
+						} else {
+							$datere = $langs->trans("Unknown");
+						}
+						
 						$txtpredefinedservice='';
                         $txtpredefinedservice = $objectligne->product_ref;
                         if ($objectligne->product_label)
@@ -289,7 +303,10 @@ class pdf_strato extends ModelePDFContract
                         	$txtpredefinedservice .= $objectligne->product_label;
                         }
 
-						$txt='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("Date")." : ".$datei." - ".$outputlangs->transnoentities("Duration")." : ".$durationi,1,$outputlangs->charset_output).'</strong>';
+						$txt='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("DateStartPlannedShort")." : ".$datei." - ".$outputlangs->transnoentities("DateEndPlanned")." : ".$datee,1,$outputlangs->charset_output).'</strong>';
+						$txt.='<br>';
+						$txt.='<strong>'.dol_htmlentitiesbr($outputlangs->transnoentities("DateStartRealShort")." : ".$daters,1,$outputlangs->charset_output);
+						if ($objectligne->date_cloture) $txt.=dol_htmlentitiesbr(" - ".$outputlangs->transnoentities("DateEndRealShort")." : ".$datere,1,$outputlangs->charset_output).'</strong>';
 						$desc=dol_htmlentitiesbr($objectligne->desc,1);
 
 						$pdf->writeHTMLCell(0, 0, $curX, $curY, dol_concatdesc($txt,dol_concatdesc($txtpredefinedservice,$desc)), 0, 1, 0);
diff --git a/htdocs/core/modules/modContrat.class.php b/htdocs/core/modules/modContrat.class.php
index c1bcc9fd914..b2af68277e4 100644
--- a/htdocs/core/modules/modContrat.class.php
+++ b/htdocs/core/modules/modContrat.class.php
@@ -141,7 +141,7 @@ class modContrat extends DolibarrModules
 		$this->export_fields_array[$r]=array('s.rowid'=>"IdCompany",'s.nom'=>'CompanyName','s.address'=>'Address','s.zip'=>'Zip','s.town'=>'Town','c.code'=>'CountryCode',
 		's.phone'=>'Phone','s.siren'=>'ProfId1','s.siret'=>'ProfId2','s.ape'=>'ProfId3','s.idprof4'=>'ProfId4','s.code_compta'=>'CustomerAccountancyCode',
 		's.code_compta_fournisseur'=>'SupplierAccountancyCode','s.tva_intra'=>'VATIntra',
-		'co.rowid'=>"contractId",'co.ref'=>"contactRef",'co.datec'=>"contractDateCreation",'co.date_contrat'=>"DateContract",'co.mise_en_service'=>"DateMiseService",
+		'co.rowid'=>"contractId",'co.ref'=>"contractRef",'co.datec'=>"contractDateCreation",'co.date_contrat'=>"DateContract",'co.mise_en_service'=>"DateMiseService",
 		'co.fin_validite'=>"EndValidity",'co.date_cloture'=>"Cloture",'co.note_private'=>"NotePrivate",'co.note_public'=>"NotePublic",
 		'cod.rowid'=>'LineId','cod.label'=>"LineLabel",'cod.description'=>"LineDescription",'cod.price_ht'=>"LineUnitPrice",'cod.tva_tx'=>"LineVATRate",
 		'cod.qty'=>"LineQty",'cod.total_ht'=>"LineTotalHT",'cod.total_tva'=>"LineTotalVAT",'cod.total_ttc'=>"LineTotalTTC",
@@ -151,8 +151,8 @@ class modContrat extends DolibarrModules
 		$this->export_entities_array[$r]=array('s.rowid'=>"company",'s.nom'=>'company','s.address'=>'company','s.zip'=>'company',
 		's.town'=>'company','c.code'=>'company','s.phone'=>'company','s.siren'=>'company','s.siret'=>'company','s.ape'=>'company',
 		's.idprof4'=>'company','s.code_compta'=>'company','s.code_compta_fournisseur'=>'company','s.tva_intra'=>'company',
-		'co.rowid'=>"Contract",'co.ref'=>"Contract",'co.datec'=>"Contract",'co.date_contrat'=>"Contract",'co.mise_en_service'=>"Contract",
-		'co.fin_validite'=>"Contract",'co.date_cloture'=>"Contract",'co.note_private'=>"Contract",'co.note_public'=>"Contract",
+		'co.rowid'=>"contract",'co.ref'=>"contract",'co.datec'=>"contract",'co.date_contrat'=>"contract",'co.mise_en_service'=>"contract",
+		'co.fin_validite'=>"contract",'co.date_cloture'=>"contract",'co.note_private'=>"contract",'co.note_public'=>"contract",
 		'cod.rowid'=>'contract_line','cod.label'=>"contract_line",'cod.description'=>"contract_line",'cod.price_ht'=>"contract_line",'cod.tva_tx'=>"contract_line",
 		'cod.qty'=>"contract_line",'cod.total_ht'=>"contract_line",'cod.total_tva'=>"contract_line",'cod.total_ttc'=>"contract_line",
 		'cod.date_ouverture'=>"contract_line",'cod.date_ouverture_prevue'=>"contract_line",'cod.date_fin_validite'=>"contract_line",'cod.date_cloture'=>"contract_line",
diff --git a/htdocs/core/tpl/objectline_edit.tpl.php b/htdocs/core/tpl/objectline_edit.tpl.php
index e38b8f873bd..ec427addef9 100644
--- a/htdocs/core/tpl/objectline_edit.tpl.php
+++ b/htdocs/core/tpl/objectline_edit.tpl.php
@@ -322,7 +322,7 @@ if (! empty($conf->margin->enabled))
 		var remise = $("input[name='remise_percent']:first");
 
 		var rate = $("input[name='"+npRate+"']:first");
-		if (rate.val() == '') return true;
+		if (rate.val() == '' || (typeof rate.val()) == 'undefined' ) return true;
 
 		if (! $.isNumeric(rate.val().replace(',','.')))
 		{
@@ -331,7 +331,7 @@ if (! empty($conf->margin->enabled))
 			setTimeout(function () { rate.focus() }, 50);
 			return false;
 		}
-		if (npRate == "markRate" && rate.val() >= 100)
+		if (npRate == "np_markRate" && rate.val() >= 100)
 		{
 			alert('<?php echo $langs->trans("markRateShouldBeLesserThan100"); ?>');
 			e.stopPropagation();
@@ -347,9 +347,11 @@ if (! empty($conf->margin->enabled))
 			bpjs=price2numjs(buying_price.val());
 			ratejs=price2numjs(rate.val());
 
-			if (npRate == "marginRate")
+			/* console.log(npRate+" - "+bpjs+" - "+ratejs); */
+
+			if (npRate == "np_marginRate")
 				price = ((bpjs * (1 + ratejs / 100)) / (1 - remisejs / 100));
-			else if (npRate == "markRate")
+			else if (npRate == "np_markRate")
 				price = ((bpjs / (1 - ratejs / 100)) / (1 - remisejs / 100));
 		}
 		$("input[name='price_ht']:first").val(price);	// TODO Must use a function like php price to have here a formated value
diff --git a/htdocs/expedition/card.php b/htdocs/expedition/card.php
index ffc453d395c..e72af4de601 100644
--- a/htdocs/expedition/card.php
+++ b/htdocs/expedition/card.php
@@ -888,11 +888,11 @@ if ($action == 'create')
 					}
 					else
 					{
-						print '<tr><td colspan="3" ></td><td align="center">';
+						print '<tr><td colspan="3" ></td><td align="center">';
 						print '<input name="qtyl'.$indiceAsked.'_'.$subj.'" id="qtyl'.$indiceAsked.'_'.$subj.'" type="text" size="4" value="0" disabled="disabled"> ';
-						print '</td>';
-						
-						print '<td align="left">';
+						print '</td>';
+						
+						print '<td align="left">';
 						print img_warning().' '.$langs->trans("NoProductToShipFoundIntoStock", $staticwarehouse->libelle);
 					}
 				}
diff --git a/htdocs/expedition/class/expedition.class.php b/htdocs/expedition/class/expedition.class.php
index 5863161a995..3dc1d555d28 100644
--- a/htdocs/expedition/class/expedition.class.php
+++ b/htdocs/expedition/class/expedition.class.php
@@ -628,7 +628,7 @@ class Expedition extends CommonObject
 			// TODO possibilite d'expedier a partir d'une propale ou autre origine
 			$sql = "SELECT cd.fk_product, cd.subprice,";
 			$sql.= " ed.rowid, ed.qty, ed.fk_entrepot,";
-			$sql.= " edb.rowid as edbrowid, edb.eatby, edb.sellby, edb.batch, edb.qty, edb.fk_origin_stock";
+			$sql.= " edb.rowid as edbrowid, edb.eatby, edb.sellby, edb.batch, edb.qty as edbqty, edb.fk_origin_stock";
 			$sql.= " FROM ".MAIN_DB_PREFIX."commandedet as cd,";
 			$sql.= " ".MAIN_DB_PREFIX."expeditiondet as ed";
 			$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."expeditiondet_batch as edb on edb.fk_expeditiondet = ed.rowid";
@@ -639,8 +639,8 @@ class Expedition extends CommonObject
 			$resql=$this->db->query($sql);
 			if ($resql)
 			{
-			    $cpt = $this->db->num_rows($resql);
-                for ($i = 0; $i < $cpt; $i++)
+				$cpt = $this->db->num_rows($resql);
+				for ($i = 0; $i < $cpt; $i++)
 				{
 					$obj = $this->db->fetch_object($resql);
 					if ($obj->qty <= 0) continue;
@@ -654,18 +654,18 @@ class Expedition extends CommonObject
 					{
 						// line without batch detail
 						
-						// We decrement stock of product (and sub-products) -> update table llx_product_stock (key of this table is fk_product+fk_entrepot) and add a movement record
-						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->qty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref));
-						if ($result < 0) {
-							$error++; break;
-						}
+						// We decrement stock of product (and sub-products) -> update table llx_product_stock (key of this table is fk_product+fk_entrepot) and add a movement record
+						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->qty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref));
+						if ($result < 0) {
+							$error++; break;
+						}
 					}
 					else
 					{
 						// line with batch detail
 						
 						// We decrement stock of product (and sub-products) -> update table llx_product_stock (key of this table is fk_product+fk_entrepot) and add a movement record
-						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->qty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref), '', $obj->eatby, $obj->sellby, $obj->batch);
+						$result=$mouvS->livraison($user, $obj->fk_product, $obj->fk_entrepot, $obj->edbqty, $obj->subprice, $langs->trans("ShipmentValidatedInDolibarr",$numref), '', $obj->eatby, $obj->sellby, $obj->batch);
 						if ($result < 0) {
 							$error++; break;
 						}
@@ -859,9 +859,9 @@ class Expedition extends CommonObject
 				{
 					// $value['q']=qty to move
 					// $value['id_batch']=id into llx_product_batch of record to move
-					//var_dump($value);
-								
-					$linebatch = new ExpeditionLineBatch($this->db);
+					//var_dump($value);
+
+				    $linebatch = new ExpeditionLineBatch($this->db);
 					$ret=$linebatch->fetchFromStock($value['id_batch']);	// load serial, sellby, eatby
 					if ($ret<0)
 					{
diff --git a/htdocs/expedition/index.php b/htdocs/expedition/index.php
index 2d5d0e207c6..dbfece18381 100644
--- a/htdocs/expedition/index.php
+++ b/htdocs/expedition/index.php
@@ -48,13 +48,13 @@ print '<div class="fichecenter"><div class="fichethirdleft">';
 
 
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchASending").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="sf_ref" size="18"></td><td><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 /*
  * Shipments to validate
diff --git a/htdocs/exports/export.php b/htdocs/exports/export.php
index 452f8474e97..595894073e3 100644
--- a/htdocs/exports/export.php
+++ b/htdocs/exports/export.php
@@ -3,6 +3,7 @@
  * Copyright (C) 2005-2012	Regis Houssin		<regis.houssin@capnetworks.com>
  * Copyright (C) 2012		Marcos García		<marcosgdf@gmail.com>
  * Copyright (C) 2012		Charles-Fr BENKE	<charles.fr@benke.fr>
+ * Copyright (C) 2015       Juanjo Menent       <jmenent@2byte.es>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -63,7 +64,8 @@ $entitytoicon = array(
 	'shipment'     => 'sending',
     'shipment_line'=> 'sending',
     'expensereport'=> 'trip',
-    'expensereport_line'=> 'trip'
+    'expensereport_line'=> 'trip',
+    'contract_line' => 'contract'
 );
 
 // Translation code
diff --git a/htdocs/fourn/class/fournisseur.facture.class.php b/htdocs/fourn/class/fournisseur.facture.class.php
index 1bf286ff5aa..5e24417f618 100644
--- a/htdocs/fourn/class/fournisseur.facture.class.php
+++ b/htdocs/fourn/class/fournisseur.facture.class.php
@@ -1151,7 +1151,7 @@ class FactureFournisseur extends CommonInvoice
         if (empty($txtva)) $txtva=0;
         if (empty($txlocaltax1)) $txlocaltax1=0;
         if (empty($txlocaltax2)) $txlocaltax2=0;
-
+        
         $remise_percent=price2num($remise_percent);
         $qty=price2num($qty);
         $pu=price2num($pu);
@@ -1197,7 +1197,7 @@ class FactureFournisseur extends CommonInvoice
             }
             else
             {
-                dol_syslog("Error error=".$this->error, LOG_ERR);
+                dol_syslog("Error after updateline error=".$this->error, LOG_ERR);
                 $this->db->rollback();
                 return -1;
             }
@@ -2096,16 +2096,17 @@ class SupplierInvoiceLine extends CommonObjectLine
 
 		$this->db->begin();
 
-		if ($this->fk_product) {
+		if (empty($this->fk_product))
+		{
 			$fk_product = "null";
 		} else {
 			$fk_product = $this->fk_product;
 		}
 
-		if ($this->fk_unit) {
-			$fk_unit = "'".$this->db->escape($this->fk_unit)."'";
-		} else {
+		if (empty($this->fk_unit)) {
 			$fk_unit = "null";
+		} else {
+		    $fk_unit = "'".$this->db->escape($this->fk_unit)."'";
 		}
 
 		$sql = "UPDATE ".MAIN_DB_PREFIX."facture_fourn_det SET";
diff --git a/htdocs/fourn/commande/index.php b/htdocs/fourn/commande/index.php
index 60b9b65e8e8..c877589851d 100644
--- a/htdocs/fourn/commande/index.php
+++ b/htdocs/fourn/commande/index.php
@@ -58,15 +58,15 @@ print '<tr valign="top"><td class="notopnoleft" width="30%">';
  * Search form
  */
 $var=false;
-print '<table class="noborder nohover" width="100%">';
 print '<form method="post" action="list.php">';
 print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
+print '<table class="noborder nohover" width="100%">';
 print '<tr class="liste_titre"><td colspan="3">'.$langs->trans("SearchOrder").'</td></tr>';
 print '<tr '.$bc[$var].'><td>';
 print $langs->trans("Ref").':</td><td><input type="text" class="flat" name="search_ref" size=18></td><td rowspan="2"><input type="submit" value="'.$langs->trans("Search").'" class="button"></td></tr>';
 print '<tr '.$bc[$var].'><td class="nowrap">'.$langs->trans("Other").':</td><td><input type="text" class="flat" name="search_all" size="18"></td>';
 print '</tr>';
-print "</form></table><br>\n";
+print "</table></form><br>\n";
 
 
 /*
diff --git a/htdocs/fourn/commande/orderstoinvoice.php b/htdocs/fourn/commande/orderstoinvoice.php
index 49c16d38bc8..a1fa57f97f4 100644
--- a/htdocs/fourn/commande/orderstoinvoice.php
+++ b/htdocs/fourn/commande/orderstoinvoice.php
@@ -453,7 +453,9 @@ if (($action != 'create' && $action != 'add') && !$error) {
 			$companystatic->nom = $soc->nom;
 			print '<h3>' . $companystatic->getNomUrl(1, 'customer') . '</h3>';
 		}
-
+		
+		print '<form method="get" action="orderstoinvoice.php">';
+		print '<input type="hidden" name="socid" value="' . $socid . '">';
 		print '<table class="noborder" width="100%">';
 		print '<tr class="liste_titre">';
 		print_liste_field_titre($langs->trans('Ref'), 'orderstoinvoice.php', 'c.ref', '', '&amp;socid=' . $socid, '', $sortfield, $sortorder);
@@ -465,8 +467,6 @@ if (($action != 'create' && $action != 'add') && !$error) {
 		print "</tr>\n";
 
 		// Lignes des champs de filtre
-		print '<form method="get" action="orderstoinvoice.php">';
-		print '<input type="hidden" name="socid" value="' . $socid . '">';
 		print '<tr class="liste_titre">';
 		print '<td class="liste_titre">';
 		// REF
@@ -497,7 +497,6 @@ if (($action != 'create' && $action != 'add') && !$error) {
 		print '</td>';
 
 		print '</td></tr>';
-		print '</form>';
 
 		print '<form name="orders2invoice" action="orderstoinvoice.php" method="GET">';
 		$var = True;
diff --git a/htdocs/fourn/facture/list.php b/htdocs/fourn/facture/list.php
index d93f1c4beea..dc8adddec39 100644
--- a/htdocs/fourn/facture/list.php
+++ b/htdocs/fourn/facture/list.php
@@ -305,7 +305,7 @@ if ($resql)
 	print '</td><td class="liste_titre" align="right">';
 	print '<input class="flat" type="text" size="6" name="search_amount_all_tax" value="'.$search_amount_all_tax.'">';
 	print '</td><td class="liste_titre" align="right">';
-	$liststatus=array('paye:0'=>$langs->trans("Unpaid"), 'paye:1'=>$langs->trans("Paid"));
+	$liststatus=array('fac.fk_statut:0'=>$langs->trans("Draft"),'fac.fk_statut:1,paye:0'=>$langs->trans("Unpaid"), 'paye:1'=>$langs->trans("Paid"));
 	print $form->selectarray('filtre', $liststatus, $filter, 1);
 	print '</td><td class="liste_titre" align="right">';
 	print '<input type="image" class="liste_titre" name="button_search" src="'.img_picto($langs->trans("Search"),'search.png','','',1).'" value="'.dol_escape_htmltag($langs->trans("Search")).'" title="'.dol_escape_htmltag($langs->trans("Search")).'">';
diff --git a/htdocs/install/mysql/migration/3.7.0-3.8.0.sql b/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
index 48cc5e4de1c..16b9f274e50 100755
--- a/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
+++ b/htdocs/install/mysql/migration/3.7.0-3.8.0.sql
@@ -790,3 +790,5 @@ DELETE FROM llx_c_departements WHERE ncc='OTROS' AND fk_region=420;
 DELETE FROM llx_c_regions WHERE code_region=420 and fk_pays=4;
 
 ALTER TABLE llx_c_paiement MODIFY COLUMN libelle varchar(62);
+
+ALTER TABLE llx_societe_remise_except MODIFY COLUMN description text NOT NULL;
\ No newline at end of file
diff --git a/htdocs/install/mysql/tables/llx_societe_remise_except.sql b/htdocs/install/mysql/tables/llx_societe_remise_except.sql
index 3b0652b7578..767dc4da007 100644
--- a/htdocs/install/mysql/tables/llx_societe_remise_except.sql
+++ b/htdocs/install/mysql/tables/llx_societe_remise_except.sql
@@ -32,5 +32,5 @@ create table llx_societe_remise_except
   fk_facture_line		integer,
   fk_facture			integer,
   fk_facture_source		integer,
-  description			varchar(255) NOT NULL
+  description			text NOT NULL
 )ENGINE=innodb;
diff --git a/htdocs/langs/en_US/compta.lang b/htdocs/langs/en_US/compta.lang
index 8b38758e737..4d6703feeac 100644
--- a/htdocs/langs/en_US/compta.lang
+++ b/htdocs/langs/en_US/compta.lang
@@ -63,7 +63,7 @@ MenuSpecialExpenses=Special expenses
 MenuTaxAndDividends=Taxes and dividends
 MenuSalaries=Salaries
 MenuSocialContributions=Social/fiscal taxes
-MenuNewSocialContribution=New tax payment
+MenuNewSocialContribution=New social/fiscal tax
 NewSocialContribution=New social/fiscal tax
 ContributionsToPay=Social/fiscal taxes to pay
 AccountancyTreasuryArea=Accountancy/Treasury area
diff --git a/htdocs/product/stock/mouvement.php b/htdocs/product/stock/mouvement.php
index a556798cdd1..26a2aef8e12 100644
--- a/htdocs/product/stock/mouvement.php
+++ b/htdocs/product/stock/mouvement.php
@@ -498,7 +498,6 @@ if ($resql)
     print "</tr>\n";
 
     // Lignes des champs de filtre
-
     print '<tr class="liste_titre">';
     print '<td class="liste_titre" valign="right">';
     print '<input class="flat" type="text" size="2" maxlength="2" placeholder="'.dol_escape_htmltag($langs->trans("Month")).'" name="month" value="'.$month.'">';
@@ -549,7 +548,6 @@ if ($resql)
     print '<input type="image" class="liste_titre" src="'.img_picto($langs->trans("Search"),'searchclear.png','','',1).'" name="button_removefilter" value="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'" title="'.dol_escape_htmltag($langs->trans("RemoveFilter")).'">';
     print '</td>';
     print "</tr>\n";
-    print '</form>';
 
     $arrayofuniqueproduct=array();
 
@@ -621,7 +619,7 @@ if ($resql)
     }
     $db->free($resql);
 
-    print "</table><br>";
+    print "</table></form><br>";
 
     // Add number of product when there is a filter on period
     if (count($arrayofuniqueproduct) == 1 && is_numeric($year))
diff --git a/htdocs/societe/class/societe.class.php b/htdocs/societe/class/societe.class.php
index a6438d4709b..7de6fdec844 100644
--- a/htdocs/societe/class/societe.class.php
+++ b/htdocs/societe/class/societe.class.php
@@ -709,7 +709,7 @@ class Societe extends CommonObject
         $this->localtax2_value=trim($this->localtax2_value);
 
         $this->capital=price2num(trim($this->capital),'MT');
-        if (empty($this->capital)) $this->capital = 0;
+        if (empty($this->capital) || ! is_numeric($this->capital)) $this->capital = 0;
 
         $this->effectif_id=trim($this->effectif_id);
         $this->forme_juridique_code=trim($this->forme_juridique_code);
diff --git a/htdocs/user/card.php b/htdocs/user/card.php
index 554fdc4b190..79c4a123022 100644
--- a/htdocs/user/card.php
+++ b/htdocs/user/card.php
@@ -725,7 +725,7 @@ if (($action == 'create') || ($action == 'adduserldap'))
     print '<form action="'.$_SERVER['PHP_SELF'].'" method="POST" name="createuser">';
     print '<input type="hidden" name="token" value="'.$_SESSION['newtoken'].'">';
     print '<input type="hidden" name="action" value="add">';
-    if (! empty($ldap_sid)) print '<input type="hidden" name="ldap_sid" value="'.$ldap_sid.'">';
+    if (! empty($ldap_sid)) print '<input type="hidden" name="ldap_sid" value="'.dol_escape_htmltag($ldap_sid).'">';
     print '<input type="hidden" name="entity" value="'.$conf->entity.'">';
 
     dol_fiche_head('', '', '', 0, '');
diff --git a/htdocs/user/class/user.class.php b/htdocs/user/class/user.class.php
index d20b4953a61..475b9d7fd2b 100644
--- a/htdocs/user/class/user.class.php
+++ b/htdocs/user/class/user.class.php
@@ -807,9 +807,9 @@ class User extends CommonObject
 	/**
 	 *  Create a user into database
 	 *
-	 *  @param	User	$user        	Objet user qui demande la creation
-	 *  @param  int		$notrigger		1 ne declenche pas les triggers, 0 sinon
-	 *  @return int			         	<0 si KO, id compte cree si OK
+	 *  @param	User	$user        	Objet user doing creation
+	 *  @param  int		$notrigger		1=do not execute triggers, 0 otherwise
+	 *  @return int			         	<0 if KO, id of created user if OK
 	 */
 	function create($user,$notrigger=0)
 	{
@@ -829,6 +829,12 @@ class User extends CommonObject
 			$this->error = $langs->trans("ErrorBadEMail",$this->email);
 			return -1;
 		}
+		if (empty($this->login))
+		{
+			$langs->load("errors");
+			$this->error = $langs->trans("ErrorFieldRequired",$this->login);
+			return -1;
+		}
 
 		$this->datec = dol_now();
 
@@ -1171,7 +1177,13 @@ class User extends CommonObject
 			$this->error = $langs->trans("ErrorBadEMail",$this->email);
 			return -1;
 		}
-
+		if (empty($this->login))
+		{
+			$langs->load("errors");
+			$this->error = $langs->trans("ErrorFieldRequired",$this->login);
+			return -1;
+		}
+		
 		$this->db->begin();
 
 		// Update datas