[
{"classe":"1","compte":"10","libelle":"Capital et réserves","nature":"Bilan – Passif"},
{"classe":"1","compte":"101","libelle":"Capital","nature":"Bilan – Passif"},
{"classe":"1","compte":"106","libelle":"Réserves","nature":"Bilan – Passif"},
{"classe":"1","compte":"108","libelle":"Compte de l'exploitant","nature":"Bilan – Passif"},
{"classe":"1","compte":"11","libelle":"Report à nouveau","nature":"Bilan – Passif"},
{"classe":"1","compte":"12","libelle":"Résultat de l'exercice","nature":"Bilan – Passif"},
{"classe":"1","compte":"13","libelle":"Subventions d'investissement","nature":"Bilan – Passif"},
{"classe":"1","compte":"14","libelle":"Provisions réglementées","nature":"Bilan – Passif"},
{"classe":"1","compte":"15","libelle":"Provisions pour risques et charges","nature":"Bilan – Passif"},
{"classe":"1","compte":"16","libelle":"Emprunts et dettes assimilées","nature":"Bilan – Passif"},
{"classe":"1","compte":"17","libelle":"Dettes rattachées à des participations","nature":"Bilan – Passif"},
{"classe":"1","compte":"18","libelle":"Comptes de liaison des établissements","nature":"Bilan – Passif"},
{"classe":"2","compte":"20","libelle":"Immobilisations incorporelles","nature":"Bilan – Actif"},
{"classe":"2","compte":"201","libelle":"Frais d'établissement","nature":"Bilan – Actif"},
{"classe":"2","compte":"203","libelle":"Frais de recherche et de développement","nature":"Bilan – Actif"},
{"classe":"2","compte":"205","libelle":"Concessions, brevets, licences, marques","nature":"Bilan – Actif"},
{"classe":"2","compte":"207","libelle":"Fonds commercial","nature":"Bilan – Actif"},
{"classe":"2","compte":"21","libelle":"Immobilisations corporelles","nature":"Bilan – Actif"},
{"classe":"2","compte":"211","libelle":"Terrains","nature":"Bilan – Actif"},
{"classe":"2","compte":"212","libelle":"Agencements et aménagements de terrains","nature":"Bilan – Actif"},
{"classe":"2","compte":"213","libelle":"Constructions","nature":"Bilan – Actif"},
{"classe":"2","compte":"215","libelle":"Installations techniques, matériel et outillage","nature":"Bilan – Actif"},
{"classe":"2","compte":"218","libelle":"Autres immobilisations corporelles","nature":"Bilan – Actif"},
{"classe":"2","compte":"22","libelle":"Immobilisations mises en concession","nature":"Bilan – Actif"},
{"classe":"2","compte":"26","libelle":"Participations et créances rattachées","nature":"Bilan – Actif"},
{"classe":"2","compte":"27","libelle":"Autres immobilisations financières","nature":"Bilan – Actif"},
{"classe":"2","compte":"28","libelle":"Amortissements des immobilisations","nature":"Bilan – Actif (-)"},
{"classe":"2","compte":"29","libelle":"Dépréciations des immobilisations","nature":"Bilan – Actif (-)"},
{"classe":"3","compte":"31","libelle":"Matières premières et fournitures","nature":"Bilan – Actif"},
{"classe":"3","compte":"32","libelle":"Autres approvisionnements","nature":"Bilan – Actif"},
{"classe":"3","compte":"33","libelle":"En-cours de production de biens","nature":"Bilan – Actif"},
{"classe":"3","compte":"34","libelle":"En-cours de production de services","nature":"Bilan – Actif"},
{"classe":"3","compte":"35","libelle":"Stocks de produits","nature":"Bilan – Actif"},
{"classe":"3","compte":"37","libelle":"Stocks de marchandises","nature":"Bilan – Actif"},
{"classe":"3","compte":"39","libelle":"Dépréciations des stocks","nature":"Bilan – Actif (-)"},
{"classe":"4","compte":"40","libelle":"Fournisseurs et comptes rattachés","nature":"Bilan – Passif"},
{"classe":"4","compte":"401","libelle":"Fournisseurs","nature":"Bilan – Passif"},
{"classe":"4","compte":"404","libelle":"Fournisseurs d'immobilisations","nature":"Bilan – Passif"},
{"classe":"4","compte":"408","libelle":"Fournisseurs – Factures non parvenues","nature":"Bilan – Passif"},
{"classe":"4","compte":"41","libelle":"Clients et comptes rattachés","nature":"Bilan – Actif"},
{"classe":"4","compte":"411","libelle":"Clients","nature":"Bilan – Actif"},
{"classe":"4","compte":"418","libelle":"Clients – Produits non encore facturés","nature":"Bilan – Actif"},
{"classe":"4","compte":"42","libelle":"Personnel et comptes rattachés","nature":"Bilan – Passif"},
{"classe":"4","compte":"421","libelle":"Personnel – Rémunérations dues","nature":"Bilan – Passif"},
{"classe":"4","compte":"43","libelle":"Sécurité sociale et autres organismes sociaux","nature":"Bilan – Passif"},
{"classe":"4","compte":"44","libelle":"État et autres collectivités","nature":"Bilan"},
{"classe":"4","compte":"445","libelle":"Taxes sur le chiffre d'affaires","nature":"Bilan"},
{"classe":"4","compte":"4456","libelle":"TVA déductible","nature":"Bilan – Actif"},
{"classe":"4","compte":"4457","libelle":"TVA collectée","nature":"Bilan – Passif"},
{"classe":"4","compte":"45","libelle":"Groupe et associés","nature":"Bilan"},
{"classe":"4","compte":"47","libelle":"Comptes transitoires ou d'attente","nature":"Bilan"},
{"classe":"4","compte":"48","libelle":"Comptes de régularisation","nature":"Bilan"},
{"classe":"4","compte":"49","libelle":"Dépréciations des comptes de tiers","nature":"Bilan – Actif (-)"},
{"classe":"5","compte":"50","libelle":"Valeurs mobilières de placement","nature":"Bilan – Actif"},
{"classe":"5","compte":"51","libelle":"Banques, établissements financiers","nature":"Bilan – Actif"},
{"classe":"5","compte":"512","libelle":"Banques","nature":"Bilan – Actif"},
{"classe":"5","compte":"53","libelle":"Caisse","nature":"Bilan – Actif"},
{"classe":"5","compte":"58","libelle":"Virements internes","nature":"Bilan – Actif"},
{"classe":"6","compte":"60","libelle":"Achats","nature":"Résultat – Charges"},
{"classe":"6","compte":"601","libelle":"Achats de matières premières","nature":"Résultat – Charges"},
{"classe":"6","compte":"607","libelle":"Achats de marchandises","nature":"Résultat – Charges"},
{"classe":"6","compte":"61","libelle":"Services extérieurs","nature":"Résultat – Charges"},
{"classe":"6","compte":"613","libelle":"Locations","nature":"Résultat – Charges"},
{"classe":"6","compte":"615","libelle":"Entretien et réparations","nature":"Résultat – Charges"},
{"classe":"6","compte":"616","libelle":"Primes d'assurances","nature":"Résultat – Charges"},
{"classe":"6","compte":"62","libelle":"Autres services extérieurs","nature":"Résultat – Charges"},
{"classe":"6","compte":"621","libelle":"Personnel extérieur","nature":"Résultat – Charges"},
{"classe":"6","compte":"622","libelle":"Rémunérations d'intermédiaires","nature":"Résultat – Charges"},
{"classe":"6","compte":"623","libelle":"Publicité, publications, relations publiques","nature":"Résultat – Charges"},
{"classe":"6","compte":"626","libelle":"Frais postaux et de télécommunications","nature":"Résultat – Charges"},
{"classe":"6","compte":"627","libelle":"Services bancaires et assimilés","nature":"Résultat – Charges"},
{"classe":"6","compte":"63","libelle":"Impôts, taxes et versements assimilés","nature":"Résultat – Charges"},
{"classe":"6","compte":"64","libelle":"Charges de personnel","nature":"Résultat – Charges"},
{"classe":"6","compte":"641","libelle":"Rémunérations du personnel","nature":"Résultat – Charges"},
{"classe":"6","compte":"645","libelle":"Charges de sécurité sociale","nature":"Résultat – Charges"},
{"classe":"6","compte":"65","libelle":"Autres charges de gestion courante","nature":"Résultat – Charges"},
{"classe":"6","compte":"66","libelle":"Charges financières","nature":"Résultat – Charges"},
{"classe":"6","compte":"661","libelle":"Charges d'intérêts","nature":"Résultat – Charges"},
{"classe":"6","compte":"67","libelle":"Charges exceptionnelles","nature":"Résultat – Charges"},
{"classe":"6","compte":"68","libelle":"Dotations aux amortissements et provisions","nature":"Résultat – Charges"},
{"classe":"6","compte":"681","libelle":"Dotations aux amortissements – Exploitation","nature":"Résultat – Charges"},
{"classe":"6","compte":"69","libelle":"Participation et impôts sur les bénéfices","nature":"Résultat – Charges"},
{"classe":"6","compte":"695","libelle":"Impôts sur les bénéfices","nature":"Résultat – Charges"},
{"classe":"7","compte":"70","libelle":"Ventes de produits et services","nature":"Résultat – Produits"},
{"classe":"7","compte":"701","libelle":"Ventes de produits finis","nature":"Résultat – Produits"},
{"classe":"7","compte":"706","libelle":"Prestations de services","nature":"Résultat – Produits"},
{"classe":"7","compte":"707","libelle":"Ventes de marchandises","nature":"Résultat – Produits"},
{"classe":"7","compte":"708","libelle":"Produits des activités annexes","nature":"Résultat – Produits"},
{"classe":"7","compte":"71","libelle":"Production stockée ou déstockée","nature":"Résultat – Produits"},
{"classe":"7","compte":"72","libelle":"Production immobilisée","nature":"Résultat – Produits"},
{"classe":"7","compte":"74","libelle":"Subventions d'exploitation","nature":"Résultat – Produits"},
{"classe":"7","compte":"75","libelle":"Autres produits de gestion courante","nature":"Résultat – Produits"},
{"classe":"7","compte":"76","libelle":"Produits financiers","nature":"Résultat – Produits"},
{"classe":"7","compte":"77","libelle":"Produits exceptionnels","nature":"Résultat – Produits"},
{"classe":"7","compte":"78","libelle":"Reprises sur amortissements et provisions","nature":"Résultat – Produits"},
{"classe":"7","compte":"79","libelle":"Transferts de charges","nature":"Résultat – Produits"}
]