ohadakit 1.0.0

package/dist/browser/ohadakit.umd.js

@@ -0,0 +1,3 @@
+(function(a,C){typeof exports=="object"&&typeof module<"u"?C(exports):typeof define=="function"&&define.amd?define(["exports"],C):(a=typeof globalThis<"u"?globalThis:a||self,C(a.OhadaKit={}))})(this,(function(a){"use strict";class C{constructor(e,s){this.code=e.code,this.name=e.name,this.level=e.level,this.classCode=e.classCode,this.parentCode=e.parentCode,this.metadata=s}_setRegistry(e){this._registry=e}get parent(){return this._parent===void 0&&(!this.parentCode||!this._registry?this._parent=null:this._parent=this._registry.getByCode(this.parentCode)??null),this._parent}get children(){return this._children===void 0&&(this._children=this._registry?.getChildren(this.code)??[]),this._children}get ancestors(){if(this._ancestors===void 0){this._ancestors=[];let e=this.parent;for(;e!==null;)this._ancestors.push(e),e=e.parent}return this._ancestors}get siblings(){return this._siblings===void 0&&(this.parent?this._siblings=this.parent.children.filter(e=>e.code!==this.code):this._siblings=this._registry?.getByLevel(this.level).filter(e=>e.classCode===this.classCode&&e.code!==this.code)??[]),this._siblings}get path(){return this._path===void 0&&(this._path=[...this.ancestors].reverse().concat(this)),this._path}get pathString(){return this._pathString===void 0&&(this._pathString=this.path.map(e=>e.code).join(" > ")),this._pathString}get pathCodes(){return this._pathCodes===void 0&&(this._pathCodes=this.path.map(e=>e.code)),this._pathCodes}get classAccount(){return this.ancestors[this.ancestors.length-1]??null}get isLeaf(){return this.children.length===0}get isRoot(){return this.parentCode===void 0}isDescendantOf(e){return this.ancestors.some(s=>s.code===e)}isAncestorOf(e){const s=this._registry?.getByCode(e);return s?s.isDescendantOf(this.code):!1}isSiblingOf(e){return this.siblings.some(s=>s.code===e)}get depth(){return this.ancestors.length}getDescendants(){const e=[],s=[...this.children];for(;s.length>0;){const t=s.shift();e.push(t),s.push(...t.children)}return e}getDescendantsAtLevel(e){return this.getDescendants().filter(s=>s.depth-this.depth===e)}toJSON(){return{code:this.code,name:this.name,level:this.level,classCode:this.classCode,parentCode:this.parentCode,path:this.pathCodes,pathString:this.pathString,metadata:this.metadata}}toRawData(){return{code:this.code,name:this.name,level:this.level,classCode:this.classCode,parentCode:this.parentCode}}toString(){return`${this.code} - ${this.name}`}toDetailedString(){return`${this.pathString}: ${this.name}`}static fromRawData(e,s){return new C(e,s)}static fromJSON(e){return new C({code:e.code,name:e.name,level:e.level,classCode:e.classCode,parentCode:e.parentCode},e.metadata)}}function le(n){return n instanceof C}class _{constructor(){this.children=new Map,this.accounts=new Set,this.isEnd=!1}}class ${constructor(){this.root=new _}insert(e){let s=this.root;const t=e.code;for(const o of t)s.children.has(o)||s.children.set(o,new _),s=s.children.get(o),s.accounts.add(e);s.isEnd=!0}searchByPrefix(e){let s=this.root;for(const t of e){const o=s.children.get(t);if(!o)return[];s=o}return Array.from(s.accounts)}has(e){let s=this.root;for(const t of e){const o=s.children.get(t);if(!o)return!1;s=o}return s.isEnd}}class J{constructor(e=[]){this.byCode=new Map,this.byClass=new Map,this.byLevel=new Map,this.byParent=new Map,this.codeTrie=new $,this.nameIndex=new Map,e.forEach(s=>this.addAccount(s))}addAccount(e){this.byCode.set(e.code,e),this.byClass.has(e.classCode)||this.byClass.set(e.classCode,new Set),this.byClass.get(e.classCode).add(e),this.byLevel.has(e.level)||this.byLevel.set(e.level,new Set),this.byLevel.get(e.level).add(e),e.parentCode&&(this.byParent.has(e.parentCode)||this.byParent.set(e.parentCode,new Set),this.byParent.get(e.parentCode).add(e)),this.codeTrie.insert(e),this.indexAccountName(e)}indexAccountName(e){e.name.toLowerCase().split(/\s+/).forEach(t=>{t.length>0&&(this.nameIndex.has(t)||this.nameIndex.set(t,new Set),this.nameIndex.get(t).add(e))})}get(e){return this.byCode.get(e)??null}has(e){return this.byCode.has(e)}getByClass(e){const s=this.byClass.get(e);return s?Array.from(s):[]}getByLevel(e){const s=this.byLevel.get(e);return s?Array.from(s):[]}getChildren(e){const s=this.byParent.get(e);return s?Array.from(s):[]}getAll(){return Array.from(this.byCode.values())}searchByPrefix(e){return this.codeTrie.searchByPrefix(e)}searchByName(e,s={}){const t=e.toLowerCase(),o=new Set;t.split(/\s+/).forEach(c=>{const d=this.nameIndex.get(c);d&&d.forEach(p=>o.add(p))}),o.size===0&&this.byCode.forEach(c=>{c.name.toLowerCase().includes(t)&&o.add(c)});const i=Array.from(o);return s.limit?i.slice(0,s.limit):i}searchByNameFuzzy(e,s=.6,t){const o=e.toLowerCase(),r=[],i=new Set(o);return this.byCode.forEach(d=>{const p=d.name.toLowerCase();let I=!1;for(const O of p)if(i.has(O)){I=!0;break}if(!I)return;const x=this.fuzzyMatch(o,p);x>=s&&r.push({account:d,score:x})}),r.sort((d,p)=>p.score-d.score),(t?r.slice(0,t):r).map(d=>d.account)}fuzzyMatch(e,s){if(s.includes(e))return 1;const t=this.levenshteinDistance(e,s),o=Math.max(e.length,s.length);return 1-t/o}levenshteinDistance(e,s){const t=e.length,o=s.length,r=Array(t+1).fill(null).map(()=>Array(o+1).fill(0));for(let i=0;i<=t;i++)r[i][0]=i;for(let i=0;i<=o;i++)r[0][i]=i;for(let i=1;i<=t;i++)for(let c=1;c<=o;c++){const d=e[i-1]===s[c-1]?0:1;r[i][c]=Math.min(r[i-1][c]+1,r[i][c-1]+1,r[i-1][c-1]+d)}return r[t][o]}get size(){return this.byCode.size}getClassCounts(){const e=new Map;return this.byClass.forEach((s,t)=>{e.set(t,s.size)}),e}getLevelCounts(){const e=new Map;return this.byLevel.forEach((s,t)=>{e.set(t,s.size)}),e}clear(){this.byCode.clear(),this.byClass.clear(),this.byLevel.clear(),this.byParent.clear(),this.codeTrie=new $,this.nameIndex.clear()}rebuild(e){this.clear(),e.forEach(s=>this.addAccount(s))}}const ue={code:"1",name:"Comptes de ressources durables",nameEn:"Permanent resources",accounts:[{code:"10",name:"Capital",level:2,subAccounts:[{code:"101",name:"Capital social",level:3,parentCode:"10",subAccounts:[{code:"1011",name:"Capital souscrit, non appelé",level:4,parentCode:"101"},{code:"1012",name:"Capital souscrit, appelé, non versé",level:4,parentCode:"101"},{code:"1013",name:"Capital souscrit, appelé, versé, non amorti",level:4,parentCode:"101"},{code:"1014",name:"Capital souscrit, appelé, versé, amorti",level:4,parentCode:"101"},{code:"1018",name:"Capital souscrit soumis à des conditions particulières",level:4,parentCode:"101"}]},{code:"102",name:"Capital par dotation",level:3,parentCode:"10",subAccounts:[{code:"1021",name:"Dotation initiale",level:4,parentCode:"102"},{code:"1022",name:"Dotations complémentaires",level:4,parentCode:"102"},{code:"1028",name:"Autres dotations",level:4,parentCode:"102"}]},{code:"103",name:"Capital personnel",level:3,parentCode:"10"},{code:"104",name:"Compte de l'exploitant",level:3,parentCode:"10",subAccounts:[{code:"1041",name:"Apports temporaires",level:4,parentCode:"104"},{code:"1042",name:"Opérations courantes",level:4,parentCode:"104"},{code:"1043",name:"Rémunérations, impôts et autres charges personnelles",level:4,parentCode:"104"},{code:"1047",name:"Prélèvements d'autoconsommation",level:4,parentCode:"104"},{code:"1048",name:"Autres prélèvements",level:4,parentCode:"104"}]},{code:"105",name:"Primes liées au capital social",level:3,parentCode:"10",subAccounts:[{code:"1051",name:"Primes d'émission",level:4,parentCode:"105"},{code:"1052",name:"Primes d'apport",level:4,parentCode:"105"},{code:"1053",name:"Primes de fusion",level:4,parentCode:"105"},{code:"1054",name:"Primes de conversion",level:4,parentCode:"105"},{code:"1058",name:"Autres primes",level:4,parentCode:"105"}]},{code:"106",name:"Écarts de réévaluation",level:3,parentCode:"10",subAccounts:[{code:"1061",name:"Écarts de réévaluation légale",level:4,parentCode:"106"},{code:"1062",name:"Écarts de réévaluation libre",level:4,parentCode:"106"}]},{code:"109",name:"Apporteurs, capital souscrit, non appelé",level:3,parentCode:"10"}]},{code:"11",name:"Réserves",level:2,subAccounts:[{code:"111",name:"Réserve légale",level:3,parentCode:"11"},{code:"112",name:"Réserves statutaires ou contractuelles",level:3,parentCode:"11"},{code:"113",name:"Réserves réglementées",level:3,parentCode:"11",subAccounts:[{code:"1131",name:"Réserves de plus-values nettes à long terme",level:4,parentCode:"113"},{code:"1132",name:"Réserves d'attribution gratuite d'actions au personnel salarié et aux dirigeants",level:4,parentCode:"113"},{code:"1133",name:"Réserves consécutives à l'octroi de subventions d'investissement",level:4,parentCode:"113"},{code:"1134",name:"Réserves de valeurs mobilières donnant accès au capital",level:4,parentCode:"113"},{code:"1138",name:"Autres réserves réglementées",level:4,parentCode:"113"}]},{code:"118",name:"Autres réserves",level:3,parentCode:"11",subAccounts:[{code:"1181",name:"Réserves facultatives",level:4,parentCode:"118"},{code:"1188",name:"Réserves diverses",level:4,parentCode:"118"}]}]},{code:"12",name:"Report à nouveau",level:2,subAccounts:[{code:"121",name:"Report à nouveau créditeur",level:3,parentCode:"12"},{code:"129",name:"Report à nouveau débiteur",level:3,parentCode:"12",subAccounts:[{code:"1291",name:"Perte nette à reporter",level:4,parentCode:"129"},{code:"1292",name:"Perte - Amortissements réputés différés",level:4,parentCode:"129"}]}]},{code:"13",name:"Résultat net de l'exercice",level:2,subAccounts:[{code:"130",name:"Résultat en instance d'affectation",level:3,parentCode:"13",subAccounts:[{code:"1301",name:"Résultat en instance d'affectation : bénéfice",level:4,parentCode:"130"},{code:"1309",name:"Résultat en instance d'affectation : perte",level:4,parentCode:"130"}]},{code:"131",name:"Résultat net : bénéfice",level:3,parentCode:"13"},{code:"132",name:"Marge commerciale (M.C.)",level:3,parentCode:"13"},{code:"133",name:"Valeur ajoutée (VA)",level:3,parentCode:"13"},{code:"134",name:"Excédent brut d'exploitation (EBE)",level:3,parentCode:"13"},{code:"135",name:"Résultat d'exploitation (RE)",level:3,parentCode:"13"},{code:"136",name:"Résultat financier (RF)",level:3,parentCode:"13"},{code:"137",name:"Résultat des activités ordinaires (RAO)",level:3,parentCode:"13"},{code:"138",name:"Résultat hors activités ordinaires (RHAO)",level:3,parentCode:"13",subAccounts:[{code:"1381",name:"Résultat de fusion",level:4,parentCode:"138"},{code:"1382",name:"Résultat d'apport partiel d'actif",level:4,parentCode:"138"},{code:"1383",name:"Résultat de scission",level:4,parentCode:"138"},{code:"1384",name:"Résultat de liquidation",level:4,parentCode:"138"}]},{code:"139",name:"Résultat net : perte",level:3,parentCode:"13"}]},{code:"14",name:"Subventions d'investissement",level:2,subAccounts:[{code:"141",name:"Subventions d'équipement",level:3,parentCode:"14",subAccounts:[{code:"1411",name:"État",level:4,parentCode:"141"},{code:"1412",name:"Régions",level:4,parentCode:"141"},{code:"1413",name:"Départements",level:4,parentCode:"141"},{code:"1414",name:"Communes et collectivités publiques décentralisées",level:4,parentCode:"141"},{code:"1415",name:"Entreprises publiques ou mixtes",level:4,parentCode:"141"},{code:"1416",name:"Entreprises et organismes privés",level:4,parentCode:"141"},{code:"1417",name:"Organismes internationaux",level:4,parentCode:"141"},{code:"1418",name:"Autres",level:4,parentCode:"141"}]},{code:"148",name:"Autres subventions d'investissement",level:3,parentCode:"14"}]},{code:"15",name:"Provisions réglementées et fonds assimilés",level:2,subAccounts:[{code:"151",name:"Amortissements dérogatoires",level:3,parentCode:"15"},{code:"152",name:"Plus-values de cession à réinvestir",level:3,parentCode:"15"},{code:"153",name:"Fonds réglementés",level:3,parentCode:"15",subAccounts:[{code:"1531",name:"Fonds National",level:4,parentCode:"153"},{code:"1532",name:"Prélèvement pour le Budget",level:4,parentCode:"153"}]},{code:"154",name:"Provision spéciale de réévaluation",level:3,parentCode:"15"},{code:"155",name:"Provisions réglementées relatives aux immobilisations",level:3,parentCode:"15",subAccounts:[{code:"1551",name:"Reconstitution des gisements miniers et pétroliers",level:4,parentCode:"155"}]},{code:"156",name:"Provisions réglementées relatives aux stocks",level:3,parentCode:"15",subAccounts:[{code:"1561",name:"Hausse de prix",level:4,parentCode:"156"},{code:"1562",name:"Fluctuation des cours",level:4,parentCode:"156"}]},{code:"157",name:"Provisions pour investissement",level:3,parentCode:"15"},{code:"158",name:"Autres provisions et fonds réglementés",level:3,parentCode:"15"}]},{code:"16",name:"Emprunts et dettes assimilées",level:2,subAccounts:[{code:"161",name:"Emprunts obligataires",level:3,parentCode:"16",subAccounts:[{code:"1611",name:"Emprunts obligataires ordinaires",level:4,parentCode:"161"},{code:"1612",name:"Emprunts obligataires convertibles",level:4,parentCode:"161"},{code:"1613",name:"Emprunts obligataires remboursables en actions",level:4,parentCode:"161"},{code:"1618",name:"Autres emprunts obligataires",level:4,parentCode:"161"}]},{code:"162",name:"Emprunts et dettes auprès des établissements de crédit",level:3,parentCode:"16"},{code:"163",name:"Avances reçues de l'État",level:3,parentCode:"16"},{code:"164",name:"Avances reçues et comptes courants bloqués",level:3,parentCode:"16"},{code:"165",name:"Dépôts et cautionnements reçus",level:3,parentCode:"16",subAccounts:[{code:"1651",name:"Dépôts",level:4,parentCode:"165"},{code:"1652",name:"Cautionnements",level:4,parentCode:"165"}]},{code:"166",name:"Intérêts courus",level:3,parentCode:"16",subAccounts:[{code:"1661",name:"sur emprunts obligataires",level:4,parentCode:"166"},{code:"1662",name:"sur emprunts et dettes auprès des établissements de crédit",level:4,parentCode:"166"},{code:"1663",name:"sur avances reçues de l'État",level:4,parentCode:"166"},{code:"1664",name:"sur avances reçues et comptes courants bloqués",level:4,parentCode:"166"},{code:"1665",name:"sur dépôts et cautionnements reçus",level:4,parentCode:"166"},{code:"1667",name:"sur avances assorties de conditions particulières",level:4,parentCode:"166"},{code:"1668",name:"sur autres emprunts et dettes",level:4,parentCode:"166"}]},{code:"167",name:"Avances assorties de conditions particulières",level:3,parentCode:"16",subAccounts:[{code:"1671",name:"Avances bloquées pour augmentation du capital",level:4,parentCode:"167"},{code:"1672",name:"Avances conditionnées par l'État",level:4,parentCode:"167"},{code:"1673",name:"Avances conditionnées par les autres organismes africains",level:4,parentCode:"167"},{code:"1674",name:"Avances conditionnées par les organismes internationaux",level:4,parentCode:"167"}]},{code:"168",name:"Autres emprunts et dettes",level:3,parentCode:"16",subAccounts:[{code:"1681",name:"Rentes viagères capitalisées",level:4,parentCode:"168"},{code:"1682",name:"Billets de fonds",level:4,parentCode:"168"},{code:"1683",name:"Dettes consécutives à des titres empruntés",level:4,parentCode:"168"},{code:"1684",name:"Emprunts participatifs",level:4,parentCode:"168"},{code:"1685",name:"Participation des travailleurs aux bénéfices",level:4,parentCode:"168"},{code:"1686",name:"Emprunts et dettes contractés auprès des autres tiers",level:4,parentCode:"168"}]}]},{code:"17",name:"Dettes de location acquisition",level:2,subAccounts:[{code:"172",name:"Dettes de location acquisition/crédit-bail immobilier",level:3,parentCode:"17"},{code:"173",name:"Dettes de location acquisition/crédit-bail mobilier",level:3,parentCode:"17"},{code:"174",name:"Dettes de location acquisition/location vente",level:3,parentCode:"17"},{code:"176",name:"Intérêts courus",level:3,parentCode:"17",subAccounts:[{code:"1762",name:"sur dettes de location acquisition/ crédit-bail immobilier",level:4,parentCode:"176"},{code:"1763",name:"sur dettes de location acquisition/ crédit-bail mobilier",level:4,parentCode:"176"},{code:"1764",name:"sur dettes de location acquisition/ location vente",level:4,parentCode:"176"},{code:"1768",name:"sur autres dettes de location acquisition",level:4,parentCode:"176"}]},{code:"178",name:"Dettes d'autres contrats de location acquisition",level:3,parentCode:"17"}]},{code:"18",name:"Dettes liées à des participations et comptes de liaison des établissements et sociétés en participation",level:2,subAccounts:[{code:"181",name:"Dettes liées à des participations",level:3,parentCode:"18",subAccounts:[{code:"1811",name:"Dettes liées à des participations (groupe)",level:4,parentCode:"181"},{code:"1812",name:"Dettes liées à des participations (hors groupe)",level:4,parentCode:"181"}]},{code:"182",name:"Dettes liées à des sociétés en participation",level:3,parentCode:"18"},{code:"183",name:"Intérêts courus sur dettes liées à des participations",level:3,parentCode:"18"},{code:"184",name:"Comptes permanents bloqués des établissements et succursales",level:3,parentCode:"18"},{code:"185",name:"Comptes permanents non bloqués des établissements et succursales",level:3,parentCode:"18"},{code:"186",name:"Comptes de liaison charges",level:3,parentCode:"18"},{code:"187",name:"Comptes de liaison produits",level:3,parentCode:"18"},{code:"188",name:"Comptes de liaison des sociétés en participation",level:3,parentCode:"18"}]},{code:"19",name:"Provisions financières pour risques et charges",level:2,subAccounts:[{code:"191",name:"Provisions pour litiges",level:3,parentCode:"19"},{code:"192",name:"Provisions pour garanties données aux clients",level:3,parentCode:"19"},{code:"193",name:"Provisions pour pertes sur marchés à achèvement futur",level:3,parentCode:"19"},{code:"194",name:"Provisions pour pertes de change",level:3,parentCode:"19"},{code:"195",name:"Provisions pour impôts",level:3,parentCode:"19"},{code:"196",name:"Provisions pour pensions et obligations similaires",level:3,parentCode:"19",subAccounts:[{code:"1961",name:"Provisions pour pensions et obligations similaires – engagement de retraite",level:4,parentCode:"196"},{code:"1962",name:"Actif du régime de retraite",level:4,parentCode:"196"}]},{code:"197",name:"Provisions pour restructuration",level:3,parentCode:"19"},{code:"198",name:"Autres provisions pour risques et charges",level:3,parentCode:"19",subAccounts:[{code:"1981",name:"Provisions pour amendes et pénalités",level:4,parentCode:"198"},{code:"1983",name:"Provisions de propre assureur",level:4,parentCode:"198"},{code:"1984",name:"Provisions pour démantèlement et remise en état",level:4,parentCode:"198"},{code:"1985",name:"Provisions de droits à déduction (Chèques cadeau, cartes de fidélité…)",level:4,parentCode:"198"},{code:"1988",name:"Autres provisions pour risques et charges",level:4,parentCode:"198"}]}]}]},pe={code:"2",name:"Comptes d'actif immobilisé",nameEn:"Fixed assets",accounts:[{code:"21",name:"Immobilisations incorporelles",level:2,subAccounts:[{code:"211",name:"Frais de développement",level:3,parentCode:"21"},{code:"212",name:"Brevets, licences, concessions et droits similaires",level:3,parentCode:"21",subAccounts:[{code:"2121",name:"Brevets",level:4,parentCode:"212"},{code:"2122",name:"Licences",level:4,parentCode:"212"},{code:"2123",name:"Concessions de service public",level:4,parentCode:"212"},{code:"2128",name:"Autres concessions et droits similaires",level:4,parentCode:"212"}]},{code:"213",name:"Logiciels et sites internet",level:3,parentCode:"21",subAccounts:[{code:"2131",name:"Logiciels",level:4,parentCode:"213"},{code:"2132",name:"Sites internet",level:4,parentCode:"213"}]},{code:"214",name:"Marques",level:3,parentCode:"21"},{code:"215",name:"Fonds commercial",level:3,parentCode:"21"},{code:"216",name:"Droit au bail",level:3,parentCode:"21"},{code:"217",name:"Investissements de création",level:3,parentCode:"21"},{code:"218",name:"Autres droits et valeurs incorporels",level:3,parentCode:"21",subAccounts:[{code:"2181",name:"Frais de prospection et d'évaluation de ressources minérales",level:4,parentCode:"218"},{code:"2182",name:"Coûts d'obtention du contrat",level:4,parentCode:"218"},{code:"2183",name:"Fichiers clients, notices, titres de journaux et magazines",level:4,parentCode:"218"},{code:"2184",name:"Coûts des franchises",level:4,parentCode:"218"},{code:"2188",name:"Divers droits et valeurs incorporelles",level:4,parentCode:"218"}]},{code:"219",name:"Immobilisations incorporelles en 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+`)}catch(t){throw new B("CSV","Failed to export to CSV",t)}}static escapeCSV(e,s){return e.includes(s)||e.includes(`
+`)||e.includes('"')?`"${e.replace(/"/g,'""')}"`:e}}class V{constructor(){this.storage=new Map}async get(e){try{return this.storage.get(e)??null}catch(s){throw new u("get",`Failed to get key "${e}"`,s)}}async set(e,s){try{this.storage.set(e,s)}catch(t){throw new u("set",`Failed to set key "${e}"`,t)}}async delete(e){try{this.storage.delete(e)}catch(s){throw new u("delete",`Failed to delete key "${e}"`,s)}}async getAll(){try{return new Map(this.storage)}catch(e){throw new u("getAll","Failed to get all entries",e)}}async clear(){try{this.storage.clear()}catch(e){throw new u("clear","Failed to clear storage",e)}}}const R={10:{fr:"Capital",en:"Capital",pt:"Capital",es:"Capital"},101:{fr:"Capital social",en:"Share capital",pt:"Capital social",es:"Capital social"},1011:{fr:"Capital souscrit, non appele",en:"Subscribed capital, uncalled",pt:"Capital subscrito, nao exigido",es:"Capital suscrito, no exigido"},1012:{fr:"Capital souscrit, appele, non verse",en:"Subscribed capital, called, unpaid",pt:"Capital subscrito, exigido, nao realizado",es:"Capital suscrito, exigido, no desembolsado"},1013:{fr:"Capital souscrit, appele, verse, non amorti",en:"Subscribed capital, called, paid, not amortized",pt:"Capital subscrito, exigido, realizado, nao amortizado",es:"Capital suscrito, exigido, desembolsado, no amortizado"},1014:{fr:"Capital souscrit, appele, verse, amorti",en:"Subscribed capital, called, paid, amortized",pt:"Capital subscrito, exigido, realizado, amortizado",es:"Capital suscrito, exigido, desembolsado, amortizado"},1018:{fr:"Capital souscrit soumis a des conditions particulieres",en:"Subscribed capital subject to special conditions",pt:"Capital subscrito sujeito a condicoes especiais",es:"Capital suscrito sujeto a condiciones especiales"},102:{fr:"Capital par dotation",en:"Endowment capital",pt:"Capital por dotacao",es:"Capital por dotacion"},1021:{fr:"Dotation initiale",en:"Initial endowment",pt:"Dotacao inicial",es:"Dotacion inicial"},1022:{fr:"Dotations complementaires",en:"Additional endowments",pt:"Dotacoes complementares",es:"Dotaciones complementarias"},1028:{fr:"Autres dotations",en:"Other endowments",pt:"Outras dotacoes",es:"Otras dotaciones"},103:{fr:"Capital personnel",en:"Personal capital",pt:"Capital pessoal",es:"Capital personal"},104:{fr:"Compte de l'exploitant",en:"Owner's account",pt:"Conta do empresario",es:"Cuenta del empresario"},1041:{fr:"Apports temporaires",en:"Temporary contributions",pt:"Aportes temporarios",es:"Aportaciones temporales"},1042:{fr:"Operations courantes",en:"Current operations",pt:"Operacoes correntes",es:"Operaciones corrientes"},1043:{fr:"Remunerations, impots et autres charges personnelles",en:"Remuneration, taxes and other personal expenses",pt:"Remuneracoes, impostos e outros encargos pessoais",es:"Remuneraciones, impuestos y otros gastos personales"},1047:{fr:"Prelevements d'autoconsommation",en:"Self-consumption withdrawals",pt:"Retiradas de autoconsumo",es:"Retiros de autoconsumo"},1048:{fr:"Autres prelevements",en:"Other withdrawals",pt:"Outras retiradas",es:"Otros retiros"},105:{fr:"Primes liees au capital social",en:"Share premiums",pt:"Premios ligados ao capital social",es:"Primas vinculadas al capital social"},1051:{fr:"Primes d'emission",en:"Issue premiums",pt:"Premios de emissao",es:"Primas de emision"},1052:{fr:"Primes d'apport",en:"Contribution premiums",pt:"Premios de contribuicao",es:"Primas de aportacion"},1053:{fr:"Primes de fusion",en:"Merger premiums",pt:"Premios de fusao",es:"Primas de fusion"},1054:{fr:"Primes de conversion",en:"Conversion premiums",pt:"Premios de conversao",es:"Primas de conversion"},1058:{fr:"Autres primes",en:"Other premiums",pt:"Outros premios",es:"Otras primas"},106:{fr:"Ecarts de reevaluation",en:"Revaluation reserves",pt:"Reservas de reavaliacao",es:"Reservas de revalorizacion"},1061:{fr:"Ecarts de reevaluation legale",en:"Legal revaluation reserves",pt:"Reservas de reavaliacao legal",es:"Reservas de revalorizacion legal"},1062:{fr:"Ecarts de reevaluation libre",en:"Free revaluation reserves",pt:"Reservas de reavaliacao livre",es:"Reservas de revalorizacion libre"},109:{fr:"Apporteurs, capital souscrit, non appele",en:"Shareholders, subscribed capital, uncalled",pt:"Acionistas, capital subscrito, nao exigido",es:"Accionistas, capital suscrito, no exigido"},11:{fr:"Reserves",en:"Reserves",pt:"Reservas",es:"Reservas"},111:{fr:"Reserve legale",en:"Legal reserve",pt:"Reserva legal",es:"Reserva legal"},112:{fr:"Reserves statutaires ou contractuelles",en:"Statutory or contractual reserves",pt:"Reservas estatutarias ou contratuais",es:"Reservas estatutarias o contractuales"},113:{fr:"Reserves reglementees",en:"Regulated reserves",pt:"Reservas regulamentadas",es:"Reservas reglamentadas"},1131:{fr:"Reserves de plus-values nettes a long terme",en:"Long-term net capital gains reserves",pt:"Reservas de mais-valias liquidas a longo prazo",es:"Reservas de plusvalias netas a largo plazo"},1132:{fr:"Reserves d'attribution gratuite d'actions au personnel salarie et aux dirigeants",en:"Reserves for free share allocation to employees and directors",pt:"Reservas de atribuicao gratuita de acoes ao pessoal e dirigentes",es:"Reservas de atribucion gratuita de acciones al personal y directivos"},1133:{fr:"Reserves consecutives a l'octroi de subventions d'investissement",en:"Reserves from investment grants",pt:"Reservas consecutivas a concessao de subvencoes de investimento",es:"Reservas consecutivas a la concesion de subvenciones de inversion"},1134:{fr:"Reserves de valeurs mobilieres donnant acces au capital",en:"Reserves for securities giving access to capital",pt:"Reservas de valores mobiliarios dando acesso ao capital",es:"Reservas de valores mobiliarios que dan acceso al capital"},1138:{fr:"Autres reserves reglementees",en:"Other regulated reserves",pt:"Outras reservas regulamentadas",es:"Otras reservas reglamentadas"},118:{fr:"Autres reserves",en:"Other reserves",pt:"Outras reservas",es:"Otras reservas"},1181:{fr:"Reserves facultatives",en:"Optional reserves",pt:"Reservas facultativas",es:"Reservas facultativas"},1188:{fr:"Reserves diverses",en:"Miscellaneous reserves",pt:"Reservas diversas",es:"Reservas diversas"},12:{fr:"Report a nouveau",en:"Retained earnings",pt:"Resultados transitados",es:"Resultados de ejercicios anteriores"},121:{fr:"Report a nouveau crediteur",en:"Retained earnings (credit)",pt:"Resultados transitados (credor)",es:"Resultados de ejercicios anteriores (acreedor)"},129:{fr:"Report a nouveau debiteur",en:"Retained earnings (debit)",pt:"Resultados transitados (devedor)",es:"Resultados de ejercicios anteriores (deudor)"},1291:{fr:"Perte nette a reporter",en:"Net loss carried forward",pt:"Prejuizo liquido a reportar",es:"Perdida neta a reportar"},1292:{fr:"Perte - Amortissements reputes differes",en:"Loss - Deferred depreciation",pt:"Prejuizo - Amortizacoes diferidas",es:"Perdida - Amortizaciones diferidas"},13:{fr:"Resultat net de l'exercice",en:"Net result for the year",pt:"Resultado liquido do exercicio",es:"Resultado neto del ejercicio"},130:{fr:"Resultat en instance d'affectation",en:"Result pending allocation",pt:"Resultado pendente de afetacao",es:"Resultado pendiente de asignacion"},1301:{fr:"Resultat en instance d'affectation : benefice",en:"Result pending allocation: profit",pt:"Resultado pendente de afetacao: lucro",es:"Resultado pendiente de asignacion: beneficio"},1309:{fr:"Resultat en instance d'affectation : perte",en:"Result pending allocation: loss",pt:"Resultado pendente de afetacao: prejuizo",es:"Resultado pendiente de asignacion: perdida"},131:{fr:"Resultat net : benefice",en:"Net result: profit",pt:"Resultado liquido: lucro",es:"Resultado neto: beneficio"},132:{fr:"Marge commerciale (M.C.)",en:"Gross margin",pt:"Margem comercial",es:"Margen comercial"},133:{fr:"Valeur ajoutee (VA)",en:"Value added",pt:"Valor acrescentado",es:"Valor anadido"},134:{fr:"Excedent brut d'exploitation (EBE)",en:"Gross operating surplus (EBITDA)",pt:"Excedente bruto de exploracao",es:"Excedente bruto de explotacion"},135:{fr:"Resultat d'exploitation (RE)",en:"Operating result",pt:"Resultado de exploracao",es:"Resultado de explotacion"},136:{fr:"Resultat financier (RF)",en:"Financial result",pt:"Resultado financeiro",es:"Resultado financiero"},137:{fr:"Resultat des activites ordinaires (RAO)",en:"Result of ordinary activities",pt:"Resultado das atividades ordinarias",es:"Resultado de actividades ordinarias"},138:{fr:"Resultat hors activites ordinaires (RHAO)",en:"Non-operating result",pt:"Resultado fora das atividades ordinarias",es:"Resultado fuera de actividades ordinarias"},139:{fr:"Resultat net : perte",en:"Net result: loss",pt:"Resultado liquido: prejuizo",es:"Resultado neto: perdida"},14:{fr:"Subventions d'investissement",en:"Investment grants",pt:"Subvencoes de investimento",es:"Subvenciones de inversion"},141:{fr:"Subventions d'equipement",en:"Equipment grants",pt:"Subvencoes de equipamento",es:"Subvenciones de equipamiento"},148:{fr:"Autres subventions d'investissement",en:"Other investment grants",pt:"Outras subvencoes de investimento",es:"Otras subvenciones de inversion"},15:{fr:"Provisions reglementees et fonds assimiles",en:"Regulated provisions and related funds",pt:"Provisoes regulamentadas e fundos equiparados",es:"Provisiones reglamentadas y fondos asimilados"},151:{fr:"Amortissements derogatoires",en:"Exceptional depreciation",pt:"Amortizacoes derrogatorias",es:"Amortizaciones derogatorias"},152:{fr:"Plus-values de cession a reinvestir",en:"Capital gains to be reinvested",pt:"Mais-valias de cessao a reinvestir",es:"Plusvalias de cesion a reinvertir"},153:{fr:"Fonds reglementes",en:"Regulated funds",pt:"Fundos regulamentados",es:"Fondos reglamentados"},154:{fr:"Provision speciale de reevaluation",en:"Special revaluation provision",pt:"Provisao especial de reavaliacao",es:"Provision especial de revalorizacion"},155:{fr:"Provisions reglementees relatives aux immobilisations",en:"Regulated provisions for fixed assets",pt:"Provisoes regulamentadas relativas a imobilizacoes",es:"Provisiones reglamentadas relativas a inmovilizaciones"},156:{fr:"Provisions reglementees relatives aux stocks",en:"Regulated provisions for inventory",pt:"Provisoes regulamentadas relativas a estoques",es:"Provisiones reglamentadas relativas a existencias"},157:{fr:"Provisions pour investissement",en:"Provisions for investment",pt:"Provisoes para investimento",es:"Provisiones para inversion"},158:{fr:"Autres provisions et fonds reglementes",en:"Other provisions and regulated funds",pt:"Outras provisoes e fundos regulamentados",es:"Otras provisiones y fondos reglamentados"},16:{fr:"Emprunts et dettes assimilees",en:"Loans and similar debts",pt:"Emprestimos e dividas equiparadas",es:"Prestamos y deudas asimiladas"},161:{fr:"Emprunts obligataires",en:"Bond loans",pt:"Emprestimos obrigacionistas",es:"Prestamos obligacionistas"},162:{fr:"Emprunts et dettes aupres des etablissements de credit",en:"Loans from credit institutions",pt:"Emprestimos e dividas junto de instituicoes de credito",es:"Prestamos y deudas con entidades de credito"},163:{fr:"Avances recues de l'Etat",en:"Advances received from the State",pt:"Adiantamentos recebidos do Estado",es:"Anticipos recibidos del Estado"},164:{fr:"Avances recues et comptes courants bloques",en:"Advances received and blocked current accounts",pt:"Adiantamentos recebidos e contas correntes bloqueadas",es:"Anticipos recibidos y cuentas corrientes bloqueadas"},165:{fr:"Depots et cautionnements recus",en:"Deposits and guarantees received",pt:"Depositos e caucoes recebidos",es:"Depositos y fianzas recibidos"},166:{fr:"Interets courus",en:"Accrued interest",pt:"Juros corridos",es:"Intereses devengados"},167:{fr:"Avances assorties de conditions particulieres",en:"Advances with special conditions",pt:"Adiantamentos com condicoes especiais",es:"Anticipos con condiciones especiales"},168:{fr:"Autres emprunts et dettes",en:"Other loans and debts",pt:"Outros emprestimos e dividas",es:"Otros prestamos y deudas"},17:{fr:"Dettes de location acquisition",en:"Finance lease liabilities",pt:"Dividas de locacao aquisicao",es:"Deudas de arrendamiento financiero"},172:{fr:"Dettes de location acquisition/credit-bail immobilier",en:"Real estate finance lease liabilities",pt:"Dividas de locacao aquisicao/leasing imobiliario",es:"Deudas de arrendamiento financiero inmobiliario"},173:{fr:"Dettes de location acquisition/credit-bail mobilier",en:"Equipment finance lease liabilities",pt:"Dividas de locacao aquisicao/leasing mobiliario",es:"Deudas de arrendamiento financiero mobiliario"},174:{fr:"Dettes de location acquisition/location vente",en:"Hire purchase liabilities",pt:"Dividas de locacao aquisicao/locacao venda",es:"Deudas de arrendamiento con opcion de compra"},176:{fr:"Interets courus",en:"Accrued interest",pt:"Juros corridos",es:"Intereses devengados"},178:{fr:"Dettes d'autres contrats de location acquisition",en:"Other finance lease liabilities",pt:"Dividas de outros contratos de locacao aquisicao",es:"Deudas de otros contratos de arrendamiento financiero"},18:{fr:"Dettes liees a des participations et comptes de liaison des etablissements et societes en participation",en:"Debts related to equity investments and liaison accounts",pt:"Dividas ligadas a participacoes e contas de ligacao",es:"Deudas relacionadas con participaciones y cuentas de enlace"},181:{fr:"Dettes liees a des participations",en:"Debts related to equity investments",pt:"Dividas ligadas a participacoes",es:"Deudas relacionadas con participaciones"},182:{fr:"Dettes liees a des societes en participation",en:"Debts related to joint ventures",pt:"Dividas ligadas a sociedades em participacao",es:"Deudas relacionadas con sociedades en participacion"},183:{fr:"Interets courus sur dettes liees a des participations",en:"Accrued interest on debts related to equity investments",pt:"Juros corridos sobre dividas ligadas a participacoes",es:"Intereses devengados sobre deudas de participaciones"},184:{fr:"Comptes permanents bloques des etablissements et succursales",en:"Blocked permanent accounts of branches",pt:"Contas permanentes bloqueadas de estabelecimentos e sucursais",es:"Cuentas permanentes bloqueadas de establecimientos y sucursales"},185:{fr:"Comptes permanents non bloques des etablissements et succursales",en:"Unblocked permanent accounts of branches",pt:"Contas permanentes nao bloqueadas de estabelecimentos e sucursais",es:"Cuentas permanentes no bloqueadas de establecimientos y sucursales"},186:{fr:"Comptes de liaison charges",en:"Liaison accounts - expenses",pt:"Contas de ligacao encargos",es:"Cuentas de enlace gastos"},187:{fr:"Comptes de liaison produits",en:"Liaison accounts - income",pt:"Contas de ligacao produtos",es:"Cuentas de enlace ingresos"},188:{fr:"Comptes de liaison des societes en participation",en:"Joint venture liaison accounts",pt:"Contas de ligacao das sociedades em participacao",es:"Cuentas de enlace de sociedades en participacion"},19:{fr:"Provisions financieres pour risques et charges",en:"Financial provisions for risks and charges",pt:"Provisoes financeiras para riscos e encargos",es:"Provisiones financieras para riesgos y gastos"},191:{fr:"Provisions pour litiges",en:"Provisions for litigation",pt:"Provisoes para litigios",es:"Provisiones para litigios"},192:{fr:"Provisions pour garanties donnees aux clients",en:"Provisions for customer warranties",pt:"Provisoes para garantias dadas aos clientes",es:"Provisiones para garantias dadas a clientes"},193:{fr:"Provisions pour pertes sur marches a achevement futur",en:"Provisions for losses on future completion contracts",pt:"Provisoes para perdas em contratos a terminar",es:"Provisiones para perdidas en contratos a terminar"},194:{fr:"Provisions pour pertes de change",en:"Provisions for exchange losses",pt:"Provisoes para perdas cambiais",es:"Provisiones para perdidas de cambio"},195:{fr:"Provisions pour impots",en:"Provisions for taxes",pt:"Provisoes para impostos",es:"Provisiones para impuestos"},196:{fr:"Provisions pour pensions et obligations similaires",en:"Provisions for pensions and similar obligations",pt:"Provisoes para pensoes e obrigacoes similares",es:"Provisiones para pensiones y obligaciones similares"},197:{fr:"Provisions pour restructuration",en:"Provisions for restructuring",pt:"Provisoes para reestruturacao",es:"Provisiones para reestructuracion"},198:{fr:"Autres provisions pour risques et charges",en:"Other provisions for risks and charges",pt:"Outras provisoes para riscos e encargos",es:"Otras provisiones para riesgos y gastos"},21:{fr:"Immobilisations incorporelles",en:"Intangible assets",pt:"Ativos intangiveis",es:"Activos intangibles"},211:{fr:"Frais de developpement",en:"Development costs",pt:"Custos de desenvolvimento",es:"Costos de desarrollo"},212:{fr:"Brevets, licences, concessions et droits similaires",en:"Patents, licenses, concessions and similar rights",pt:"Patentes, licencas, concessoes e direitos similares",es:"Patentes, licencias, concesiones y derechos similares"},213:{fr:"Logiciels et sites internet",en:"Software and websites",pt:"Software e sites internet",es:"Software y sitios web"},214:{fr:"Marques",en:"Trademarks",pt:"Marcas",es:"Marcas"},215:{fr:"Fonds commercial",en:"Goodwill",pt:"Fundo de comercio",es:"Fondo de comercio"},216:{fr:"Droit au bail",en:"Lease rights",pt:"Direito ao arrendamento",es:"Derecho de traspaso"},217:{fr:"Investissements de creation",en:"Creative investments",pt:"Investimentos de criacao",es:"Inversiones de creacion"},218:{fr:"Autres droits et valeurs incorporels",en:"Other intangible rights and values",pt:"Outros direitos e valores intangiveis",es:"Otros derechos y valores intangibles"},219:{fr:"Immobilisations incorporelles en cours",en:"Intangible assets in progress",pt:"Ativos intangiveis em curso",es:"Activos intangibles en curso"},22:{fr:"Terrains",en:"Land",pt:"Terrenos",es:"Terrenos"},221:{fr:"Terrains agricoles et forestiers",en:"Agricultural and forest land",pt:"Terrenos agricolas e florestais",es:"Terrenos agricolas y forestales"},222:{fr:"Terrains nus",en:"Bare land",pt:"Terrenos nao edificados",es:"Terrenos sin edificar"},223:{fr:"Terrains batis",en:"Built-up land",pt:"Terrenos edificados",es:"Terrenos edificados"},224:{fr:"Travaux de mise en valeur des terrains",en:"Land improvement works",pt:"Trabalhos de valorizacao de terrenos",es:"Trabajos de mejora de terrenos"},225:{fr:"Terrains carrieres trefonds",en:"Quarry and subsoil land",pt:"Terrenos de pedreiras e subsolo",es:"Terrenos de canteras y subsuelo"},226:{fr:"Terrains amenages",en:"Developed land",pt:"Terrenos desenvolvidos",es:"Terrenos desarrollados"},227:{fr:"Terrains mis en concession",en:"Land under concession",pt:"Terrenos em concessao",es:"Terrenos en concesion"},228:{fr:"Autres terrains",en:"Other land",pt:"Outros terrenos",es:"Otros terrenos"},229:{fr:"Amenagements de terrains en cours",en:"Land development in progress",pt:"Melhoramentos de terrenos em curso",es:"Mejoras de terrenos en curso"},23:{fr:"Batiments, installations techniques et agencements",en:"Buildings, technical installations and fittings",pt:"Edificios, instalacoes tecnicas e equipamentos",es:"Edificios, instalaciones tecnicas y equipamientos"},231:{fr:"Batiments industriels, agricoles, administratifs et commerciaux sur sol propre",en:"Industrial, agricultural, administrative and commercial buildings on own land",pt:"Edificios industriais, agricolas, administrativos e comerciais em terreno proprio",es:"Edificios industriales, agricolas, administrativos y comerciales en terreno propio"},232:{fr:"Batiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui",en:"Buildings on third-party land",pt:"Edificios em terreno de terceiros",es:"Edificios en terreno de terceros"},233:{fr:"Ouvrages d'infrastructure",en:"Infrastructure works",pt:"Obras de infraestrutura",es:"Obras de infraestructura"},234:{fr:"Installations techniques",en:"Technical installations",pt:"Instalacoes tecnicas",es:"Instalaciones tecnicas"},235:{fr:"Amenagements de bureaux",en:"Office fittings",pt:"Melhoramentos de escritorios",es:"Mejoras de oficinas"},237:{fr:"Batiments industriels, agricoles et commerciaux mis en concession",en:"Buildings under concession",pt:"Edificios em concessao",es:"Edificios en concesion"},238:{fr:"Autres installations et agencements",en:"Other installations and fittings",pt:"Outras instalacoes e equipamentos",es:"Otras instalaciones y equipamientos"},239:{fr:"Batiments et installations en cours",en:"Buildings and installations in progress",pt:"Edificios e instalacoes em curso",es:"Edificios e instalaciones en curso"},24:{fr:"Materiel, Mobilier et Actifs biologiques",en:"Equipment, Furniture and Biological assets",pt:"Equipamento, Mobiliario e Ativos biologicos",es:"Equipos, Mobiliario y Activos biologicos"},241:{fr:"Materiel et outillage industriel et commercial",en:"Industrial and commercial equipment and tools",pt:"Equipamento e ferramentas industriais e comerciais",es:"Equipos y herramientas industriales y comerciales"},242:{fr:"Materiel et outillage agricole",en:"Agricultural equipment and tools",pt:"Equipamento e ferramentas agricolas",es:"Equipos y herramientas agricolas"},243:{fr:"Materiel d'emballage recuperable et identifiable",en:"Recoverable and identifiable packaging equipment",pt:"Material de embalagem recuperavel e identificavel",es:"Material de embalaje recuperable e identificable"},244:{fr:"Materiel et mobilier",en:"Equipment and furniture",pt:"Equipamento e mobiliario",es:"Equipos y mobiliario"},245:{fr:"Materiel de transport",en:"Transportation equipment",pt:"Material de transporte",es:"Material de transporte"},246:{fr:"Actifs biologiques",en:"Biological assets",pt:"Ativos biologicos",es:"Activos biologicos"},247:{fr:"Agencements, amenagements du materiel et actifs biologiques",en:"Equipment and biological assets fittings",pt:"Melhoramentos de equipamento e ativos biologicos",es:"Mejoras de equipos y activos biologicos"},248:{fr:"Autres materiels et mobiliers",en:"Other equipment and furniture",pt:"Outros equipamentos e mobiliario",es:"Otros equipos y mobiliario"},249:{fr:"Materiel et actifs biologiques en cours",en:"Equipment and biological assets in progress",pt:"Equipamento e ativos biologicos em curso",es:"Equipos y activos biologicos en curso"},25:{fr:"Avances et acomptes verses sur immobilisations",en:"Advances and deposits on fixed assets",pt:"Adiantamentos sobre imobilizacoes",es:"Anticipos sobre inmovilizaciones"},251:{fr:"Avances et acomptes verses sur immobilisations incorporelles",en:"Advances on intangible assets",pt:"Adiantamentos sobre ativos intangiveis",es:"Anticipos sobre activos intangibles"},252:{fr:"Avances et acomptes verses sur immobilisations corporelles",en:"Advances on tangible assets",pt:"Adiantamentos sobre ativos tangiveis",es:"Anticipos sobre activos tangibles"},26:{fr:"Titres de participation",en:"Equity investments",pt:"Titulos de participacao",es:"Participaciones"},261:{fr:"Titres de participation dans des societes sous controle exclusif",en:"Investments in subsidiaries",pt:"Participacoes em subsidiarias",es:"Participaciones en filiales"},262:{fr:"Titres de participation dans des societes sous controle conjoint",en:"Investments in jointly controlled entities",pt:"Participacoes em entidades conjuntas",es:"Participaciones en entidades conjuntas"},263:{fr:"Titres de participation dans des societes conferant une influence notable",en:"Investments in associates",pt:"Participacoes em associadas",es:"Participaciones en asociadas"},265:{fr:"Participations dans des organismes professionnels",en:"Investments in professional organizations",pt:"Participacoes em organismos profissionais",es:"Participaciones en organismos profesionales"},266:{fr:"Parts dans des groupements d'interet economique (G.I.E.)",en:"Shares in economic interest groups",pt:"Partes em agrupamentos de interesse economico",es:"Participaciones en agrupaciones de interes economico"},268:{fr:"Autres titres de participation",en:"Other equity investments",pt:"Outros titulos de participacao",es:"Otras participaciones"},27:{fr:"Autres immobilisations financieres",en:"Other financial fixed assets",pt:"Outras imobilizacoes financeiras",es:"Otras inmovilizaciones financieras"},271:{fr:"Prets et creances",en:"Loans and receivables",pt:"Emprestimos e creditos",es:"Prestamos y creditos"},272:{fr:"Prets au personnel",en:"Loans to employees",pt:"Emprestimos ao pessoal",es:"Prestamos al personal"},273:{fr:"Creances sur l'Etat",en:"Receivables from the State",pt:"Creditos sobre o Estado",es:"Creditos sobre el Estado"},274:{fr:"Titres immobilises",en:"Held-to-maturity investments",pt:"Titulos imobilizados",es:"Titulos inmovilizados"},275:{fr:"Depots et cautionnements verses",en:"Deposits and guarantees paid",pt:"Depositos e caucoes pagos",es:"Depositos y fianzas pagados"},276:{fr:"Interets courus",en:"Accrued interest",pt:"Juros corridos",es:"Intereses devengados"},277:{fr:"Creances rattachees a des participations et avances a des G.I.E.",en:"Receivables related to equity investments",pt:"Creditos ligados a participacoes",es:"Creditos relacionados con participaciones"},278:{fr:"Immobilisations financieres diverses",en:"Miscellaneous financial fixed assets",pt:"Imobilizacoes financeiras diversas",es:"Inmovilizaciones financieras diversas"},28:{fr:"Amortissements",en:"Depreciation",pt:"Amortizacoes",es:"Amortizaciones"},281:{fr:"Amortissements des immobilisations incorporelles",en:"Depreciation of intangible assets",pt:"Amortizacoes de ativos intangiveis",es:"Amortizaciones de activos intangibles"},282:{fr:"Amortissements des terrains",en:"Depreciation of land",pt:"Amortizacoes de terrenos",es:"Amortizaciones de terrenos"},283:{fr:"Amortissements des batiments, installations techniques et agencements",en:"Depreciation of buildings and installations",pt:"Amortizacoes de edificios e instalacoes",es:"Amortizaciones de edificios e instalaciones"},284:{fr:"Amortissements du materiel",en:"Depreciation of equipment",pt:"Amortizacoes de equipamento",es:"Amortizaciones de equipos"},29:{fr:"Depreciations",en:"Impairment",pt:"Depreciacoes",es:"Deterioros"},291:{fr:"Depreciations des immobilisations incorporelles",en:"Impairment of intangible assets",pt:"Depreciacoes de ativos intangiveis",es:"Deterioros de activos intangibles"},292:{fr:"Depreciations des terrains",en:"Impairment of land",pt:"Depreciacoes de terrenos",es:"Deterioros de terrenos"},293:{fr:"Depreciations des batiments, installations techniques et agencements",en:"Impairment of buildings and installations",pt:"Depreciacoes de edificios e instalacoes",es:"Deterioros de edificios e instalaciones"},294:{fr:"Depreciations du materiel, du mobilier et de l'actif biologique",en:"Impairment of equipment and biological assets",pt:"Depreciacoes de equipamento e ativos biologicos",es:"Deterioros de equipos y activos biologicos"},295:{fr:"Depreciations des avances et acomptes verses sur immobilisations",en:"Impairment of advances on fixed assets",pt:"Depreciacoes de adiantamentos sobre imobilizacoes",es:"Deterioros de anticipos sobre inmovilizaciones"},296:{fr:"Depreciations des titres de participation",en:"Impairment of equity investments",pt:"Depreciacoes de titulos de participacao",es:"Deterioros de participaciones"},297:{fr:"Depreciations des autres immobilisations financieres",en:"Impairment of other financial assets",pt:"Depreciacoes de outras imobilizacoes financeiras",es:"Deterioros de otras inmovilizaciones financieras"},31:{fr:"Marchandises",en:"Goods for resale",pt:"Mercadorias",es:"Mercancias"},311:{fr:"Marchandises A",en:"Goods A",pt:"Mercadorias A",es:"Mercancias A"},312:{fr:"Marchandises B",en:"Goods B",pt:"Mercadorias B",es:"Mercancias B"},318:{fr:"Marchandises hors activites ordinaires (H.A.O.)",en:"Non-operating goods",pt:"Mercadorias fora das atividades ordinarias",es:"Mercancias fuera de actividades ordinarias"},32:{fr:"Matieres premieres et fournitures liees",en:"Raw materials and related supplies",pt:"Materias-primas e fornecimentos associados",es:"Materias primas y suministros relacionados"},321:{fr:"Matieres A",en:"Materials A",pt:"Materiais A",es:"Materiales A"},322:{fr:"Matieres B",en:"Materials B",pt:"Materiais B",es:"Materiales B"},323:{fr:"Fournitures (A, B)",en:"Supplies (A, B)",pt:"Fornecimentos (A, B)",es:"Suministros (A, B)"},33:{fr:"Autres approvisionnements",en:"Other supplies",pt:"Outros aprovisionamentos",es:"Otros aprovisionamientos"},331:{fr:"Matieres consommables",en:"Consumable materials",pt:"Materiais consumiveis",es:"Materiales consumibles"},332:{fr:"Fournitures d'atelier et d'usine",en:"Workshop and factory supplies",pt:"Fornecimentos de oficina e fabrica",es:"Suministros de taller y fabrica"},333:{fr:"Fournitures de magasin",en:"Store supplies",pt:"Fornecimentos de armazem",es:"Suministros de almacen"},334:{fr:"Fournitures de bureau",en:"Office supplies",pt:"Material de escritorio",es:"Material de oficina"},335:{fr:"Emballages",en:"Packaging",pt:"Embalagens",es:"Embalajes"},338:{fr:"Autres matieres",en:"Other materials",pt:"Outros materiais",es:"Otros materiales"},34:{fr:"Produits en cours",en:"Work in progress",pt:"Produtos em curso",es:"Productos en curso"},341:{fr:"Produits en cours",en:"Products in progress",pt:"Produtos em curso",es:"Productos en curso"},342:{fr:"Travaux en cours",en:"Work in progress",pt:"Trabalhos em curso",es:"Trabajos en curso"},343:{fr:"Produits intermediaires en cours",en:"Intermediate products in progress",pt:"Produtos intermediarios em curso",es:"Productos intermedios en curso"},344:{fr:"Produits residuels en cours",en:"Residual products in progress",pt:"Produtos residuais em curso",es:"Productos residuales en curso"},35:{fr:"Services en cours",en:"Services in progress",pt:"Servicos em curso",es:"Servicios en curso"},351:{fr:"Etudes en cours",en:"Studies in progress",pt:"Estudos em curso",es:"Estudios en curso"},352:{fr:"Prestations de services en cours",en:"Services being provided",pt:"Prestacoes de servicos em curso",es:"Prestaciones de servicios en curso"},36:{fr:"Produits finis",en:"Finished goods",pt:"Produtos acabados",es:"Productos terminados"},361:{fr:"Produits finis A",en:"Finished goods A",pt:"Produtos acabados A",es:"Productos terminados A"},362:{fr:"Produits finis B",en:"Finished goods B",pt:"Produtos acabados B",es:"Productos terminados B"},37:{fr:"Produits intermediaires et residuels",en:"Intermediate and residual products",pt:"Produtos intermediarios e residuais",es:"Productos intermedios y residuales"},371:{fr:"Produits intermediaires",en:"Intermediate products",pt:"Produtos intermediarios",es:"Productos intermedios"},372:{fr:"Produits residuels",en:"Residual products",pt:"Produtos residuais",es:"Productos residuales"},38:{fr:"Stocks en cours de route, en consignation ou en depot",en:"Inventory in transit, on consignment or deposit",pt:"Estoques em transito, em consignacao ou deposito",es:"Existencias en transito, en consignacion o deposito"},381:{fr:"Marchandises en cours de route",en:"Goods in transit",pt:"Mercadorias em transito",es:"Mercancias en transito"},382:{fr:"Matieres premieres et fournitures liees en cours de route",en:"Raw materials in transit",pt:"Materias-primas em transito",es:"Materias primas en transito"},383:{fr:"Autres approvisionnements en cours de route",en:"Other supplies in transit",pt:"Outros aprovisionamentos em transito",es:"Otros aprovisionamientos en transito"},386:{fr:"Produits finis en cours de route",en:"Finished goods in transit",pt:"Produtos acabados em transito",es:"Productos terminados en transito"},387:{fr:"Stock en consignation ou en depot",en:"Inventory on consignment or deposit",pt:"Estoque em consignacao ou deposito",es:"Existencias en consignacion o deposito"},388:{fr:"Stock provenant d'immobilisations mises hors service ou au rebut",en:"Inventory from scrapped fixed assets",pt:"Estoque proveniente de imobilizacoes abatidas",es:"Existencias provenientes de inmovilizaciones dadas de baja"},39:{fr:"Depreciations des stocks",en:"Inventory impairment",pt:"Depreciacoes de estoques",es:"Deterioros de existencias"},391:{fr:"Depreciations des stocks de marchandises",en:"Impairment of goods",pt:"Depreciacoes de estoques de mercadorias",es:"Deterioros de existencias de mercancias"},392:{fr:"Depreciations des stocks de matieres premieres et fournitures liees",en:"Impairment of raw materials",pt:"Depreciacoes de estoques de materias-primas",es:"Deterioros de existencias de materias primas"},393:{fr:"Depreciations des stocks d'autres approvisionnements",en:"Impairment of other supplies",pt:"Depreciacoes de outros aprovisionamentos",es:"Deterioros de otros aprovisionamientos"},394:{fr:"Depreciations des produits en cours",en:"Impairment of work in progress",pt:"Depreciacoes de produtos em curso",es:"Deterioros de productos en curso"},395:{fr:"Depreciations des services en cours",en:"Impairment of services in progress",pt:"Depreciacoes de servicos em curso",es:"Deterioros de servicios en curso"},396:{fr:"Depreciations des stocks de produits finis",en:"Impairment of finished goods",pt:"Depreciacoes de produtos acabados",es:"Deterioros de productos terminados"},397:{fr:"Depreciations des stocks de produits intermediaires et residuels",en:"Impairment of intermediate products",pt:"Depreciacoes de produtos intermediarios",es:"Deterioros de productos intermedios"},398:{fr:"Depreciations des stocks en cours de route, en consignation ou en depot",en:"Impairment of inventory in transit",pt:"Depreciacoes de estoques em transito",es:"Deterioros de existencias en transito"},40:{fr:"Fournisseurs et comptes rattaches",en:"Suppliers and related accounts",pt:"Fornecedores e contas associadas",es:"Proveedores y cuentas relacionadas"},401:{fr:"Fournisseurs, dettes en compte",en:"Suppliers, trade payables",pt:"Fornecedores, dividas em conta",es:"Proveedores, deudas en cuenta"},402:{fr:"Fournisseurs, effets a payer",en:"Suppliers, bills payable",pt:"Fornecedores, efeitos a pagar",es:"Proveedores, efectos a pagar"},408:{fr:"Fournisseurs, factures non parvenues",en:"Suppliers, invoices not yet received",pt:"Fornecedores, faturas nao recebidas",es:"Proveedores, facturas no recibidas"},409:{fr:"Fournisseurs debiteurs",en:"Suppliers, debit balances",pt:"Fornecedores devedores",es:"Proveedores deudores"},41:{fr:"Clients et comptes rattaches",en:"Customers and related accounts",pt:"Clientes e contas associadas",es:"Clientes y cuentas relacionadas"},411:{fr:"Clients",en:"Customers",pt:"Clientes",es:"Clientes"},4111:{fr:"Clients",en:"Customers",pt:"Clientes",es:"Clientes"},412:{fr:"Clients, effets a recevoir en portefeuille",en:"Customers, bills receivable",pt:"Clientes, efeitos a receber",es:"Clientes, efectos a cobrar"},414:{fr:"Creances sur cessions courantes d'immobilisations",en:"Receivables on current disposals of fixed assets",pt:"Creditos sobre cessoes correntes de imobilizacoes",es:"Creditos sobre cesiones corrientes de inmovilizaciones"},415:{fr:"Clients, effets escomptes non echus",en:"Customers, discounted bills not yet due",pt:"Clientes, efeitos descontados nao vencidos",es:"Clientes, efectos descontados no vencidos"},416:{fr:"Creances clients litigieuses ou douteuses",en:"Doubtful customer receivables",pt:"Creditos de clientes litigiosos ou duvidosos",es:"Creditos de clientes litigiosos o dudosos"},418:{fr:"Clients, produits a recevoir",en:"Customers, income receivable",pt:"Clientes, produtos a receber",es:"Clientes, ingresos a cobrar"},419:{fr:"Clients crediteurs",en:"Customers, credit balances",pt:"Clientes credores",es:"Clientes acreedores"},42:{fr:"Personnel",en:"Employees",pt:"Pessoal",es:"Personal"},421:{fr:"Personnel, avances et acomptes",en:"Employees, advances and deposits",pt:"Pessoal, adiantamentos",es:"Personal, anticipos"},422:{fr:"Personnel, remunerations dues",en:"Employees, salaries payable",pt:"Pessoal, remuneracoes devidas",es:"Personal, remuneraciones a pagar"},423:{fr:"Personnel, oppositions, saisies-arrets",en:"Employees, garnishments",pt:"Pessoal, penhoras",es:"Personal, embargos"},424:{fr:"Personnel, oeuvres sociales internes",en:"Employees, internal social benefits",pt:"Pessoal, obras sociais internas",es:"Personal, obras sociales internas"},425:{fr:"Representants du personnel",en:"Employee representatives",pt:"Representantes do pessoal",es:"Representantes del personal"},426:{fr:"Personnel, participation aux benefices et au capital",en:"Employees, profit sharing and capital participation",pt:"Pessoal, participacao nos lucros e no capital",es:"Personal, participacion en beneficios y capital"},427:{fr:"Personnel - depots",en:"Employees - deposits",pt:"Pessoal - depositos",es:"Personal - depositos"},428:{fr:"Personnel, charges a payer et produits a recevoir",en:"Employees, accruals",pt:"Pessoal, encargos a pagar e produtos a receber",es:"Personal, gastos a pagar e ingresos a cobrar"},43:{fr:"Organismes sociaux",en:"Social security organizations",pt:"Organismos sociais",es:"Organismos sociales"},431:{fr:"Securite sociale",en:"Social security",pt:"Seguranca social",es:"Seguridad social"},432:{fr:"Caisses de retraite complementaire",en:"Supplementary pension funds",pt:"Fundos de pensao complementares",es:"Fondos de pensiones complementarias"},433:{fr:"Autres organismes sociaux",en:"Other social organizations",pt:"Outros organismos sociais",es:"Otros organismos sociales"},438:{fr:"Organismes sociaux, charges a payer et produits a recevoir",en:"Social organizations, accruals",pt:"Organismos sociais, encargos a pagar e produtos a receber",es:"Organismos sociales, gastos a pagar e ingresos a cobrar"},44:{fr:"Etat et collectivites publiques",en:"State and public authorities",pt:"Estado e entidades publicas",es:"Estado y entidades publicas"},441:{fr:"Etat, impot sur les benefices",en:"State, income tax",pt:"Estado, imposto sobre lucros",es:"Estado, impuesto sobre beneficios"},442:{fr:"Etat, autres impots et taxes",en:"State, other taxes",pt:"Estado, outros impostos e taxas",es:"Estado, otros impuestos y tasas"},443:{fr:"Etat, TVA facturee",en:"State, VAT charged",pt:"Estado, IVA faturado",es:"Estado, IVA repercutido"},444:{fr:"Etat, TVA due ou credit de TVA",en:"State, VAT payable or credit",pt:"Estado, IVA devido ou credito de IVA",es:"Estado, IVA a pagar o credito de IVA"},445:{fr:"Etat, TVA recuperable",en:"State, recoverable VAT",pt:"Estado, IVA recuperavel",es:"Estado, IVA deducible"},446:{fr:"Etat, autres taxes sur le chiffre d'affaires",en:"State, other turnover taxes",pt:"Estado, outras taxas sobre volume de negocios",es:"Estado, otros impuestos sobre facturacion"},447:{fr:"Etat, impots retenus a la source",en:"State, withholding taxes",pt:"Estado, impostos retidos na fonte",es:"Estado, impuestos retenidos en origen"},448:{fr:"Etat, charges a payer et produits a recevoir",en:"State, accruals",pt:"Estado, encargos a pagar e produtos a receber",es:"Estado, gastos a pagar e ingresos a cobrar"},449:{fr:"Etat, creances et dettes diverses",en:"State, miscellaneous receivables and payables",pt:"Estado, creditos e dividas diversas",es:"Estado, creditos y deudas diversas"},45:{fr:"Organismes internationaux",en:"International organizations",pt:"Organismos internacionais",es:"Organismos internacionales"},451:{fr:"Operations avec les organismes africains",en:"Operations with African organizations",pt:"Operacoes com organismos africanos",es:"Operaciones con organismos africanos"},452:{fr:"Operations avec les autres organismes internationaux",en:"Operations with other international organizations",pt:"Operacoes com outros organismos internacionais",es:"Operaciones con otros organismos internacionales"},458:{fr:"Organismes internationaux, fonds de dotation et subventions a recevoir",en:"International organizations, grants receivable",pt:"Organismos internacionais, subvencoes a receber",es:"Organismos internacionales, subvenciones a cobrar"},46:{fr:"Apporteurs, Associes et Groupe",en:"Contributors, Partners and Group",pt:"Contribuintes, Socios e Grupo",es:"Aportantes, Socios y Grupo"},461:{fr:"Apporteurs, operations sur le capital",en:"Contributors, capital operations",pt:"Contribuintes, operacoes sobre o capital",es:"Aportantes, operaciones sobre el capital"},462:{fr:"Associes, comptes courants",en:"Partners, current accounts",pt:"Socios, contas correntes",es:"Socios, cuentas corrientes"},463:{fr:"Associes, operations faites en commun",en:"Partners, joint operations",pt:"Socios, operacoes feitas em comum",es:"Socios, operaciones en comun"},465:{fr:"Associes, dividendes a payer",en:"Partners, dividends payable",pt:"Socios, dividendos a pagar",es:"Socios, dividendos a pagar"},466:{fr:"Groupe, comptes courants",en:"Group, current accounts",pt:"Grupo, contas correntes",es:"Grupo, cuentas corrientes"},467:{fr:"Apporteurs, restant du sur capital appele",en:"Contributors, balance due on called capital",pt:"Contribuintes, saldo devido sobre capital exigido",es:"Aportantes, saldo debido sobre capital exigido"},47:{fr:"Debiteurs et crediteurs divers",en:"Miscellaneous debtors and creditors",pt:"Devedores e credores diversos",es:"Deudores y acreedores diversos"},471:{fr:"Debiteurs et crediteurs divers",en:"Miscellaneous debtors and creditors",pt:"Devedores e credores diversos",es:"Deudores y acreedores diversos"},472:{fr:"Versements restant a effectuer sur titres de placement non liberes",en:"Amounts due on unpaid investment securities",pt:"Pagamentos pendentes sobre titulos de investimento",es:"Pagos pendientes sobre titulos de inversion"},473:{fr:"Intermediaires - Operations faites pour le compte de tiers",en:"Intermediaries - Third party operations",pt:"Intermediarios - Operacoes para terceiros",es:"Intermediarios - Operaciones para terceros"},474:{fr:"Repartition periodique des charges et des produits",en:"Periodic allocation of expenses and income",pt:"Reparticao periodica de encargos e produtos",es:"Distribucion periodica de gastos e ingresos"},475:{fr:"Compte transitoire, ajustement special lie a la revision SYSCOHADA",en:"Transitional account, SYSCOHADA revision adjustment",pt:"Conta transitoria, ajuste especial SYSCOHADA",es:"Cuenta transitoria, ajuste especial SYSCOHADA"},476:{fr:"Charges constatees d'avance",en:"Prepaid expenses",pt:"Gastos antecipados",es:"Gastos anticipados"},477:{fr:"Produits constates d'avance",en:"Deferred income",pt:"Receitas diferidas",es:"Ingresos diferidos"},478:{fr:"Ecarts de conversion - actif",en:"Translation differences - asset",pt:"Diferencas de conversao - ativo",es:"Diferencias de conversion - activo"},479:{fr:"Ecarts de conversion - passif",en:"Translation differences - liability",pt:"Diferencas de conversao - passivo",es:"Diferencias de conversion - pasivo"},48:{fr:"Creances et dettes hors activites ordinaires (HAO)",en:"Non-operating receivables and payables",pt:"Creditos e dividas fora das atividades ordinarias",es:"Creditos y deudas fuera de actividades ordinarias"},481:{fr:"Fournisseurs d'investissements",en:"Investment suppliers",pt:"Fornecedores de investimentos",es:"Proveedores de inversiones"},482:{fr:"Fournisseurs d'investissements, effets a payer",en:"Investment suppliers, bills payable",pt:"Fornecedores de investimentos, efeitos a pagar",es:"Proveedores de inversiones, efectos a pagar"},483:{fr:"Dettes sur acquisition de titres de placement",en:"Debts on acquisition of investment securities",pt:"Dividas sobre aquisicao de titulos de investimento",es:"Deudas sobre adquisicion de titulos de inversion"},484:{fr:"Autres dettes hors activites ordinaires (HAO)",en:"Other non-operating debts",pt:"Outras dividas fora das atividades ordinarias",es:"Otras deudas fuera de actividades ordinarias"},485:{fr:"Creances sur cessions d'immobilisations",en:"Receivables on disposals of fixed assets",pt:"Creditos sobre cessoes de imobilizacoes",es:"Creditos sobre cesiones de inmovilizaciones"},486:{fr:"Creances sur cessions de titres de placement",en:"Receivables on disposals of investment securities",pt:"Creditos sobre cessoes de titulos de investimento",es:"Creditos sobre cesiones de titulos de inversion"},488:{fr:"Autres creances hors activites ordinaires (HAO)",en:"Other non-operating receivables",pt:"Outros creditos fora das atividades ordinarias",es:"Otros creditos fuera de actividades ordinarias"},49:{fr:"Depreciations et risques provisionnes (tiers)",en:"Impairment and provisions (third parties)",pt:"Depreciacoes e riscos provisionados (terceiros)",es:"Deterioros y provisiones (terceros)"},490:{fr:"Depreciations des comptes fournisseurs",en:"Impairment of supplier accounts",pt:"Depreciacoes de contas de fornecedores",es:"Deterioros de cuentas de proveedores"},491:{fr:"Depreciations des comptes clients",en:"Impairment of customer accounts",pt:"Depreciacoes de contas de clientes",es:"Deterioros de cuentas de clientes"},492:{fr:"Depreciations des comptes personnel",en:"Impairment of employee accounts",pt:"Depreciacoes de contas de pessoal",es:"Deterioros de cuentas de personal"},493:{fr:"Depreciations des comptes organismes sociaux",en:"Impairment of social organization accounts",pt:"Depreciacoes de contas de organismos sociais",es:"Deterioros de cuentas de organismos sociales"},494:{fr:"Depreciations des comptes Etat et collectivites publiques",en:"Impairment of State accounts",pt:"Depreciacoes de contas do Estado",es:"Deterioros de cuentas del Estado"},495:{fr:"Depreciations des comptes organismes internationaux",en:"Impairment of international organization accounts",pt:"Depreciacoes de contas de organismos internacionais",es:"Deterioros de cuentas de organismos internacionales"},496:{fr:"Depreciations des comptes apporteurs associes et groupe",en:"Impairment of partner and group accounts",pt:"Depreciacoes de contas de socios e grupo",es:"Deterioros de cuentas de socios y grupo"},497:{fr:"Depreciations des comptes debiteurs divers",en:"Impairment of miscellaneous debtor accounts",pt:"Depreciacoes de contas de devedores diversos",es:"Deterioros de cuentas de deudores diversos"},498:{fr:"Depreciations des comptes de creances HAO",en:"Impairment of non-operating receivables",pt:"Depreciacoes de creditos HAO",es:"Deterioros de creditos HAO"},499:{fr:"Provisions pour risques a court terme",en:"Provisions for short-term risks",pt:"Provisoes para riscos a curto prazo",es:"Provisiones para riesgos a corto plazo"},50:{fr:"Titres de placement",en:"Investment securities",pt:"Titulos de investimento",es:"Titulos de inversion"},501:{fr:"Titres du tresor et bons de caisse a court terme",en:"Treasury bills and short-term notes",pt:"Titulos do tesouro e bilhetes de curto prazo",es:"Titulos del tesoro y bonos a corto plazo"},502:{fr:"Actions",en:"Shares",pt:"Acoes",es:"Acciones"},503:{fr:"Obligations",en:"Bonds",pt:"Obrigacoes",es:"Obligaciones"},504:{fr:"Bons de souscription",en:"Subscription warrants",pt:"Bons de subscricao",es:"Bonos de suscripcion"},505:{fr:"Titres negociables hors region",en:"Negotiable securities outside the region",pt:"Titulos negociaveis fora da regiao",es:"Titulos negociables fuera de la region"},506:{fr:"Interets courus",en:"Accrued interest",pt:"Juros corridos",es:"Intereses devengados"},508:{fr:"Autres valeurs assimilees",en:"Other similar securities",pt:"Outros valores equiparados",es:"Otros valores asimilados"},51:{fr:"Valeurs a encaisser",en:"Items for collection",pt:"Valores a cobrar",es:"Valores a cobrar"},511:{fr:"Effets a encaisser",en:"Bills for collection",pt:"Efeitos a cobrar",es:"Efectos a cobrar"},512:{fr:"Effets a l'encaissement",en:"Bills being collected",pt:"Efeitos em cobranca",es:"Efectos en cobro"},513:{fr:"Cheques a encaisser",en:"Checks for deposit",pt:"Cheques a depositar",es:"Cheques a depositar"},514:{fr:"Cheques a l'encaissement",en:"Checks being collected",pt:"Cheques em cobranca",es:"Cheques en cobro"},515:{fr:"Cartes de credit a encaisser",en:"Credit card receipts",pt:"Cartoes de credito a cobrar",es:"Tarjetas de credito a cobrar"},518:{fr:"Autres valeurs a l'encaissement",en:"Other items for collection",pt:"Outros valores a cobrar",es:"Otros valores a cobrar"},52:{fr:"Banques",en:"Banks",pt:"Bancos",es:"Bancos"},521:{fr:"Banques locales",en:"Local banks",pt:"Bancos locais",es:"Bancos locales"},522:{fr:"Banques autres Etats region",en:"Banks in other regional states",pt:"Bancos de outros estados da regiao",es:"Bancos de otros estados de la region"},523:{fr:"Banques autres Etats zone monetaire",en:"Banks in other monetary zone states",pt:"Bancos de outros estados da zona monetaria",es:"Bancos de otros estados de la zona monetaria"},524:{fr:"Banques hors zone monetaire",en:"Banks outside monetary zone",pt:"Bancos fora da zona monetaria",es:"Bancos fuera de la zona monetaria"},525:{fr:"Banques, depots a terme",en:"Banks, term deposits",pt:"Bancos, depositos a prazo",es:"Bancos, depositos a plazo"},526:{fr:"Banques, interets courus",en:"Banks, accrued interest",pt:"Bancos, juros corridos",es:"Bancos, intereses devengados"},53:{fr:"Etablissements financiers et assimiles",en:"Financial institutions",pt:"Instituicoes financeiras",es:"Instituciones financieras"},531:{fr:"Cheques postaux",en:"Postal checks",pt:"Cheques postais",es:"Cheques postales"},532:{fr:"Tresor",en:"Treasury",pt:"Tesouro",es:"Tesoro"},533:{fr:"Societes de gestion et d'intermediation (SGI)",en:"Investment management companies",pt:"Sociedades de gestao e intermediacao",es:"Sociedades de gestion e intermediacion"},536:{fr:"Etablissements financiers, interets courus",en:"Financial institutions, accrued interest",pt:"Instituicoes financeiras, juros corridos",es:"Instituciones financieras, intereses devengados"},538:{fr:"autres organismes financiers",en:"Other financial organizations",pt:"Outros organismos financeiros",es:"Otros organismos financieros"},54:{fr:"Instruments de tresorerie",en:"Treasury instruments",pt:"Instrumentos de tesouraria",es:"Instrumentos de tesoreria"},541:{fr:"Options de taux d'interet",en:"Interest rate options",pt:"Opcoes de taxa de juros",es:"Opciones de tipo de interes"},542:{fr:"Options de taux de change",en:"Exchange rate options",pt:"Opcoes de taxa de cambio",es:"Opciones de tipo de cambio"},543:{fr:"Options de taux boursiers",en:"Stock market options",pt:"Opcoes de taxas bolsistas",es:"Opciones de tasas bursatiles"},544:{fr:"Instruments de marches a terme",en:"Futures market instruments",pt:"Instrumentos de mercados a termo",es:"Instrumentos de mercados a plazo"},545:{fr:"Avoirs d'or et autres metaux precieux",en:"Gold and precious metals holdings",pt:"Reservas de ouro e metais preciosos",es:"Reservas de oro y metales preciosos"},55:{fr:"Instruments de monnaie electronique",en:"Electronic money instruments",pt:"Instrumentos de moeda eletronica",es:"Instrumentos de dinero electronico"},551:{fr:"Monnaie electronique - Carte carburant",en:"Electronic money - Fuel card",pt:"Moeda eletronica - Cartao combustivel",es:"Dinero electronico - Tarjeta combustible"},552:{fr:"Monnaie electronique - Telephone portable",en:"Electronic money - Mobile phone",pt:"Moeda eletronica - Telefone movel",es:"Dinero electronico - Telefono movil"},553:{fr:"Monnaie electronique - Carte peage",en:"Electronic money - Toll card",pt:"Moeda eletronica - Cartao portagem",es:"Dinero electronico - Tarjeta peaje"},554:{fr:"Porte-monnaie electronique",en:"Electronic wallet",pt:"Carteira eletronica",es:"Monedero electronico"},558:{fr:"Autres instruments de monnaie electronique",en:"Other electronic money instruments",pt:"Outros instrumentos de moeda eletronica",es:"Otros instrumentos de dinero electronico"},56:{fr:"Banques, credits de tresorerie et d'escompte",en:"Banks, cash and discount credits",pt:"Bancos, creditos de tesouraria e desconto",es:"Bancos, creditos de tesoreria y descuento"},561:{fr:"Credits de tresorerie",en:"Cash credits",pt:"Creditos de tesouraria",es:"Creditos de tesoreria"},564:{fr:"Escompte de credits de campagne",en:"Discount on campaign credits",pt:"Desconto de creditos de campanha",es:"Descuento de creditos de campana"},565:{fr:"Escompte de credits ordinaires",en:"Discount on ordinary credits",pt:"Desconto de creditos ordinarios",es:"Descuento de creditos ordinarios"},566:{fr:"Banques, credits de tresorerie, interets courus",en:"Banks, cash credits, accrued interest",pt:"Bancos, creditos de tesouraria, juros corridos",es:"Bancos, creditos de tesoreria, intereses devengados"},57:{fr:"Caisse",en:"Cash",pt:"Caixa",es:"Caja"},571:{fr:"Caisse siege social",en:"Head office cash",pt:"Caixa sede social",es:"Caja sede social"},572:{fr:"Caisse succursale A",en:"Branch A cash",pt:"Caixa sucursal A",es:"Caja sucursal A"},573:{fr:"Caisse succursale B",en:"Branch B cash",pt:"Caixa sucursal B",es:"Caja sucursal B"},58:{fr:"Regies d'avances, accreditifs et virements internes",en:"Advance accounts, letters of credit and internal transfers",pt:"Regias de adiantamentos e transferencias internas",es:"Fondos de anticipos y transferencias internas"},581:{fr:"Regies d'avance",en:"Advance accounts",pt:"Regias de adiantamentos",es:"Fondos de anticipos"},582:{fr:"Accreditifs",en:"Letters of credit",pt:"Acreditivos",es:"Acreditivos"},585:{fr:"Virements de fonds",en:"Fund transfers",pt:"Transferencias de fundos",es:"Transferencias de fondos"},588:{fr:"Autres virements internes",en:"Other internal transfers",pt:"Outras transferencias internas",es:"Otras transferencias internas"},59:{fr:"Depreciations et risques provisionnes",en:"Impairment and provisions",pt:"Depreciacoes e riscos provisionados",es:"Deterioros y provisiones"},590:{fr:"Depreciations des titres de placement",en:"Impairment of investment securities",pt:"Depreciacoes de titulos de investimento",es:"Deterioros de titulos de inversion"},591:{fr:"Depreciations des titres et valeurs a encaisser",en:"Impairment of securities for collection",pt:"Depreciacoes de titulos e valores a cobrar",es:"Deterioros de titulos y valores a cobrar"},592:{fr:"Depreciations des comptes banques",en:"Impairment of bank accounts",pt:"Depreciacoes de contas bancarias",es:"Deterioros de cuentas bancarias"},593:{fr:"Depreciations des comptes etablissements financiers et assimiles",en:"Impairment of financial institution accounts",pt:"Depreciacoes de contas de instituicoes financeiras",es:"Deterioros de cuentas de instituciones financieras"},594:{fr:"Depreciations des comptes d'instruments de tresorerie",en:"Impairment of treasury instrument accounts",pt:"Depreciacoes de contas de instrumentos de tesouraria",es:"Deterioros de cuentas de instrumentos de tesoreria"},599:{fr:"Risques provisionnes a caractere financier",en:"Financial risk provisions",pt:"Riscos provisionados de carater financeiro",es:"Riesgos provisionados de caracter financiero"},60:{fr:"Achats et variations de stocks",en:"Purchases and inventory changes",pt:"Compras e variacoes de estoques",es:"Compras y variaciones de existencias"},601:{fr:"Achats de marchandises",en:"Purchases of goods for resale",pt:"Compras de mercadorias",es:"Compras de mercancias"},602:{fr:"Achats de matieres premieres et fournitures liees",en:"Purchases of raw materials",pt:"Compras de materias-primas",es:"Compras de materias primas"},603:{fr:"Variations des stocks de biens achetes",en:"Changes in purchased goods inventory",pt:"Variacoes de estoques de bens comprados",es:"Variaciones de existencias de bienes comprados"},604:{fr:"Achats stockes de matieres et fournitures consommables",en:"Purchases of consumable materials",pt:"Compras de materiais consumiveis",es:"Compras de materiales consumibles"},605:{fr:"Autres achats",en:"Other purchases",pt:"Outras compras",es:"Otras compras"},608:{fr:"Achats d'emballages",en:"Packaging purchases",pt:"Compras de embalagens",es:"Compras de embalajes"},61:{fr:"Transports",en:"Transportation",pt:"Transportes",es:"Transportes"},612:{fr:"Transports sur ventes",en:"Transportation on sales",pt:"Transportes sobre vendas",es:"Transportes sobre ventas"},613:{fr:"Transports pour le compte de tiers",en:"Transportation for third parties",pt:"Transportes para terceiros",es:"Transportes para terceros"},614:{fr:"Transports du personnel",en:"Employee transportation",pt:"Transportes do pessoal",es:"Transportes del personal"},616:{fr:"Transports de plis",en:"Mail transportation",pt:"Transporte de correspondencia",es:"Transporte de correspondencia"},618:{fr:"Autres frais de transport",en:"Other transportation costs",pt:"Outros custos de transporte",es:"Otros costos de transporte"},62:{fr:"Services exterieurs",en:"External services",pt:"Servicos externos",es:"Servicios externos"},621:{fr:"Sous-traitance generale",en:"General subcontracting",pt:"Subcontratacao geral",es:"Subcontratacion general"},622:{fr:"Locations et charges locatives",en:"Rentals and rental charges",pt:"Alugueis e encargos locativos",es:"Alquileres y gastos de alquiler"},623:{fr:"Redevances de location acquisition",en:"Finance lease payments",pt:"Royalties de locacao aquisicao",es:"Canones de arrendamiento financiero"},624:{fr:"Entretien, reparations et maintenance",en:"Maintenance and repairs",pt:"Manutencao e reparacoes",es:"Mantenimiento y reparaciones"},625:{fr:"Primes d'assurance",en:"Insurance premiums",pt:"Premios de seguro",es:"Primas de seguro"},626:{fr:"Etudes, recherches et documentation",en:"Studies, research and documentation",pt:"Estudos, pesquisas e documentacao",es:"Estudios, investigacion y documentacion"},627:{fr:"Publicite, publications, relations publiques",en:"Advertising, publications, public relations",pt:"Publicidade, publicacoes, relacoes publicas",es:"Publicidad, publicaciones, relaciones publicas"},628:{fr:"Frais de telecommunications",en:"Telecommunications costs",pt:"Custos de telecomunicacoes",es:"Costos de telecomunicaciones"},63:{fr:"Autres services exterieurs",en:"Other external services",pt:"Outros servicos externos",es:"Otros servicios externos"},631:{fr:"Frais bancaires",en:"Bank charges",pt:"Encargos bancarios",es:"Gastos bancarios"},632:{fr:"Remunerations d'intermediaires et de conseils",en:"Fees for intermediaries and advisors",pt:"Remuneracoes de intermediarios e consultores",es:"Remuneraciones de intermediarios y asesores"},633:{fr:"Frais de formation du personnel",en:"Employee training costs",pt:"Custos de formacao do pessoal",es:"Costos de formacion del personal"},634:{fr:"Redevances pour brevets, licences, marques, logiciels, sites, concessions et droits et valeurs similaires",en:"Royalties for patents, licenses, trademarks, software",pt:"Royalties de patentes, licencas, marcas, software",es:"Royalties de patentes, licencias, marcas, software"},635:{fr:"Cotisations",en:"Subscriptions",pt:"Cotizacoes",es:"Cotizaciones"},637:{fr:"Remunerations de personnel exterieur a l'entite",en:"Remuneration of external staff",pt:"Remuneracoes de pessoal externo",es:"Remuneraciones de personal externo"},638:{fr:"Autres charges externes",en:"Other external charges",pt:"Outros encargos externos",es:"Otros gastos externos"},64:{fr:"Impots et taxes",en:"Taxes",pt:"Impostos e taxas",es:"Impuestos y tasas"},641:{fr:"Impots et taxes directs",en:"Direct taxes",pt:"Impostos diretos",es:"Impuestos directos"},645:{fr:"Impots et taxes indirects",en:"Indirect taxes",pt:"Impostos indiretos",es:"Impuestos indirectos"},646:{fr:"Droits d'enregistrement",en:"Registration fees",pt:"Taxas de registo",es:"Derechos de registro"},647:{fr:"Penalites et amendes fiscales",en:"Tax penalties and fines",pt:"Penalidades e multas fiscais",es:"Penalidades y multas fiscales"},648:{fr:"Autres impots et taxes",en:"Other taxes",pt:"Outros impostos e taxas",es:"Otros impuestos y tasas"},65:{fr:"Autres charges",en:"Other expenses",pt:"Outros encargos",es:"Otros gastos"},651:{fr:"Pertes sur creances clients et autres debiteurs",en:"Bad debt losses",pt:"Perdas em creditos de clientes",es:"Perdidas en creditos de clientes"},652:{fr:"Quote-part de resultat sur operations faites en commun",en:"Share of joint operation results",pt:"Quota-parte de resultado em operacoes comuns",es:"Cuota de resultado en operaciones comunes"},654:{fr:"Valeurs comptables des cessions courantes d'immobilisations",en:"Book value of current fixed asset disposals",pt:"Valores contabilisticos de cessoes correntes de imobilizacoes",es:"Valores contables de cesiones corrientes de inmovilizaciones"},658:{fr:"Charges diverses",en:"Miscellaneous expenses",pt:"Encargos diversos",es:"Gastos diversos"},659:{fr:"Charges pour depreciations et provisions pour risques a court terme d'exploitation",en:"Operating impairment and provision charges",pt:"Encargos de depreciacoes e provisoes operacionais",es:"Gastos de deterioros y provisiones operativas"},66:{fr:"Charges de personnel",en:"Personnel costs",pt:"Encargos de pessoal",es:"Gastos de personal"},661:{fr:"Remunerations directes versees au personnel national",en:"Direct remuneration to national employees",pt:"Remuneracoes diretas ao pessoal nacional",es:"Remuneraciones directas al personal nacional"},662:{fr:"Remunerations directes versees au personnel non national",en:"Direct remuneration to foreign employees",pt:"Remuneracoes diretas ao pessoal estrangeiro",es:"Remuneraciones directas al personal extranjero"},663:{fr:"Indemnites forfaitaires versees au personnel",en:"Fixed allowances paid to employees",pt:"Subsidios fixos pagos ao pessoal",es:"Subsidios fijos pagados al personal"},664:{fr:"Charges sociales",en:"Social security costs",pt:"Encargos sociais",es:"Cargas sociales"},666:{fr:"Remuneration et charges sociales de l'exploitant individuel",en:"Individual operator remuneration and social charges",pt:"Remuneracao e encargos sociais do empresario individual",es:"Remuneracion y cargas sociales del empresario individual"},667:{fr:"Remuneration transferee de personnel exterieur",en:"Transferred remuneration for external staff",pt:"Remuneracao transferida de pessoal externo",es:"Remuneracion transferida de personal externo"},668:{fr:"Autres charges sociales",en:"Other social charges",pt:"Outros encargos sociais",es:"Otras cargas sociales"},67:{fr:"Frais financiers et charges assimilees",en:"Financial expenses",pt:"Encargos financeiros",es:"Gastos financieros"},671:{fr:"Interets des emprunts",en:"Interest on loans",pt:"Juros de emprestimos",es:"Intereses de prestamos"},672:{fr:"Interets dans loyers de location acquisition",en:"Interest in finance lease payments",pt:"Juros em alugueis de locacao aquisicao",es:"Intereses en pagos de arrendamiento financiero"},673:{fr:"Escomptes accordes",en:"Discounts granted",pt:"Descontos concedidos",es:"Descuentos concedidos"},674:{fr:"Autres interets",en:"Other interest",pt:"Outros juros",es:"Otros intereses"},675:{fr:"Escomptes des effets de commerce",en:"Discount of commercial paper",pt:"Desconto de efeitos comerciais",es:"Descuento de efectos comerciales"},676:{fr:"Pertes de change",en:"Exchange losses",pt:"Perdas cambiais",es:"Perdidas de cambio"},677:{fr:"Pertes sur titres de placement",en:"Losses on investment securities",pt:"Perdas em titulos de investimento",es:"Perdidas en titulos de inversion"},678:{fr:"Pertes sur risques financiers",en:"Losses on financial risks",pt:"Perdas em riscos financeiros",es:"Perdidas en riesgos financieros"},679:{fr:"Charges pour depreciations et provisions pour risques a court terme financieres",en:"Financial impairment and provision charges",pt:"Encargos de depreciacoes e provisoes financeiras",es:"Gastos de deterioros y provisiones financieras"},68:{fr:"Dotations aux amortissements",en:"Depreciation charges",pt:"Dotacoes para amortizacoes",es:"Dotaciones para amortizaciones"},681:{fr:"Dotations aux amortissements d'exploitation",en:"Operating depreciation charges",pt:"Dotacoes para amortizacoes operacionais",es:"Dotaciones para amortizaciones operativas"},687:{fr:"Dotations aux amortissements a caractere financier",en:"Financial depreciation charges",pt:"Dotacoes para amortizacoes financeiras",es:"Dotaciones para amortizaciones financieras"},69:{fr:"Dotations aux provisions",en:"Provision charges",pt:"Dotacoes para provisoes",es:"Dotaciones para provisiones"},691:{fr:"Dotations aux provisions d'exploitation",en:"Operating provision charges",pt:"Dotacoes para provisoes operacionais",es:"Dotaciones para provisiones operativas"},697:{fr:"Dotations aux provisions financieres",en:"Financial provision charges",pt:"Dotacoes para provisoes financeiras",es:"Dotaciones para provisiones financieras"},70:{fr:"Ventes",en:"Sales",pt:"Vendas",es:"Ventas"},701:{fr:"Ventes de marchandises",en:"Sales of goods for resale",pt:"Vendas de mercadorias",es:"Ventas de mercancias"},702:{fr:"Ventes de produits finis",en:"Sales of finished goods",pt:"Vendas de produtos acabados",es:"Ventas de productos terminados"},703:{fr:"Ventes de produits intermediaires",en:"Sales of intermediate products",pt:"Vendas de produtos intermediarios",es:"Ventas de productos intermedios"},704:{fr:"Ventes de produits residuels",en:"Sales of residual products",pt:"Vendas de produtos residuais",es:"Ventas de productos residuales"},705:{fr:"Travaux factures",en:"Work invoiced",pt:"Trabalhos faturados",es:"Trabajos facturados"},706:{fr:"Services vendus",en:"Services sold",pt:"Servicos vendidos",es:"Servicios vendidos"},707:{fr:"Produits accessoires",en:"Ancillary income",pt:"Produtos acessorios",es:"Productos accesorios"},71:{fr:"Subventions d'exploitation",en:"Operating grants",pt:"Subvencoes de exploracao",es:"Subvenciones de explotacion"},711:{fr:"Sur produits a l'exportation",en:"On export products",pt:"Sobre produtos de exportacao",es:"Sobre productos de exportacion"},712:{fr:"Sur produits a l'importation",en:"On import products",pt:"Sobre produtos de importacao",es:"Sobre productos de importacion"},713:{fr:"Sur produits de perequation",en:"On equalization products",pt:"Sobre produtos de nivelamento",es:"Sobre productos de nivelacion"},718:{fr:"Autres subventions d'exploitation",en:"Other operating grants",pt:"Outras subvencoes de exploracao",es:"Otras subvenciones de explotacion"},72:{fr:"Production immobilisee",en:"Capitalized production",pt:"Producao imobilizada",es:"Produccion inmovilizada"},721:{fr:"Immobilisations incorporelles",en:"Intangible assets",pt:"Ativos intangiveis",es:"Activos intangibles"},722:{fr:"Immobilisations corporelles",en:"Tangible assets",pt:"Ativos tangiveis",es:"Activos tangibles"},724:{fr:"Production auto-consommee",en:"Self-consumed production",pt:"Producao auto-consumida",es:"Produccion autoconsumida"},726:{fr:"Immobilisations financieres",en:"Financial assets",pt:"Ativos financeiros",es:"Activos financieros"},73:{fr:"Variations des stocks de biens et de services produits",en:"Changes in inventory of goods and services produced",pt:"Variacoes de estoques de bens e servicos produzidos",es:"Variaciones de existencias de bienes y servicios producidos"},734:{fr:"Variations des stocks de produits en cours",en:"Changes in work-in-progress inventory",pt:"Variacoes de estoques de produtos em curso",es:"Variaciones de existencias de productos en curso"},735:{fr:"Variations des en-cours de services",en:"Changes in services in progress",pt:"Variacoes de servicos em curso",es:"Variaciones de servicios en curso"},736:{fr:"Variations des stocks de produits finis",en:"Changes in finished goods inventory",pt:"Variacoes de estoques de produtos acabados",es:"Variaciones de existencias de productos terminados"},737:{fr:"Variations des stocks de produits intermediaires et residuels",en:"Changes in intermediate products inventory",pt:"Variacoes de estoques de produtos intermediarios",es:"Variaciones de existencias de productos intermedios"},75:{fr:"Autres produits",en:"Other income",pt:"Outros produtos",es:"Otros ingresos"},752:{fr:"Quote-part de resultat sur operations faites en commun",en:"Share of joint operation results",pt:"Quota-parte de resultado em operacoes comuns",es:"Cuota de resultado en operaciones comunes"},754:{fr:"Produits des cessions courantes d'immobilisations",en:"Income from current fixed asset disposals",pt:"Produtos de cessoes correntes de imobilizacoes",es:"Ingresos de cesiones corrientes de inmovilizaciones"},758:{fr:"Produits divers",en:"Miscellaneous income",pt:"Produtos diversos",es:"Ingresos diversos"},759:{fr:"Reprises de charges provisionnees d'exploitation",en:"Reversal of operating provisions",pt:"Reversoes de encargos provisionados operacionais",es:"Reversiones de gastos provisionados operativos"},77:{fr:"Revenus financiers et produits assimiles",en:"Financial income",pt:"Receitas financeiras",es:"Ingresos financieros"},771:{fr:"Interets de prets et creances diverses",en:"Interest on loans and receivables",pt:"Juros de emprestimos e creditos",es:"Intereses de prestamos y creditos"},772:{fr:"Revenus de participations et autres creances immobilisees",en:"Income from equity investments",pt:"Receitas de participacoes",es:"Ingresos de participaciones"},773:{fr:"Escomptes obtenus",en:"Discounts obtained",pt:"Descontos obtidos",es:"Descuentos obtenidos"},774:{fr:"Revenus de placement",en:"Investment income",pt:"Receitas de investimentos",es:"Ingresos de inversiones"},775:{fr:"Interets dans loyers de location acquisition",en:"Interest in finance lease receipts",pt:"Juros em alugueis de locacao aquisicao",es:"Intereses en ingresos de arrendamiento financiero"},776:{fr:"Gains de change",en:"Exchange gains",pt:"Ganhos cambiais",es:"Ganancias de cambio"},777:{fr:"Gains sur cessions de titres de placement",en:"Gains on disposal of investment securities",pt:"Ganhos em cessoes de titulos de investimento",es:"Ganancias en cesiones de titulos de inversion"},778:{fr:"Gains sur risques financiers",en:"Gains on financial risks",pt:"Ganhos em riscos financeiros",es:"Ganancias en riesgos financieros"},779:{fr:"Reprises de charges provisionnees financieres",en:"Reversal of financial provisions",pt:"Reversoes de encargos provisionados financeiros",es:"Reversiones de gastos provisionados financieros"},78:{fr:"Transferts de charges",en:"Transfer of expenses",pt:"Transferencias de encargos",es:"Transferencias de gastos"},781:{fr:"Transferts de charges d'exploitation",en:"Transfer of operating expenses",pt:"Transferencias de encargos operacionais",es:"Transferencias de gastos operativos"},787:{fr:"Transferts de charges financieres",en:"Transfer of financial expenses",pt:"Transferencias de encargos financeiros",es:"Transferencias de gastos financieros"},79:{fr:"Reprises de provisions",en:"Reversal of provisions",pt:"Reversoes de provisoes",es:"Reversiones de provisiones"},791:{fr:"Reprises de provisions d'exploitation",en:"Reversal of operating provisions",pt:"Reversoes de provisoes operacionais",es:"Reversiones de provisiones operativas"},797:{fr:"Reprises de provisions financieres",en:"Reversal of financial provisions",pt:"Reversoes de provisoes financeiras",es:"Reversiones de provisiones financieras"},798:{fr:"Reprises d'amortissements",en:"Reversal of depreciation",pt:"Reversoes de amortizacoes",es:"Reversiones de amortizaciones"},799:{fr:"Reprises de subventions d'investissement",en:"Reversal of investment grants",pt:"Reversoes de subvencoes de investimento",es:"Reversiones de subvenciones de inversion"},81:{fr:"Valeurs comptables des cessions d'immobilisations",en:"Book value of fixed asset disposals",pt:"Valores contabilisticos de cessoes de imobilizacoes",es:"Valores contables de cesiones de inmovilizaciones"},811:{fr:"Immobilisations incorporelles",en:"Intangible assets",pt:"Ativos intangiveis",es:"Activos intangibles"},812:{fr:"Immobilisations corporelles",en:"Tangible assets",pt:"Ativos tangiveis",es:"Activos tangibles"},816:{fr:"Immobilisations financieres",en:"Financial assets",pt:"Ativos financeiros",es:"Activos financieros"},82:{fr:"Produits des cessions d'immobilisations",en:"Income from fixed asset disposals",pt:"Produtos de cessoes de imobilizacoes",es:"Ingresos de cesiones de inmovilizaciones"},821:{fr:"Immobilisations incorporelles",en:"Intangible assets",pt:"Ativos intangiveis",es:"Activos intangibles"},822:{fr:"Immobilisations corporelles",en:"Tangible assets",pt:"Ativos tangiveis",es:"Activos tangibles"},826:{fr:"Immobilisations financieres",en:"Financial assets",pt:"Ativos financeiros",es:"Activos financieros"},83:{fr:"Charges hors activites ordinaires",en:"Non-operating expenses",pt:"Encargos fora das atividades ordinarias",es:"Gastos fuera de actividades ordinarias"},831:{fr:"Charges H.A.O. constatees",en:"Non-operating expenses recognized",pt:"Encargos HAO reconhecidos",es:"Gastos HAO reconocidos"},833:{fr:"Charges liees aux operations de restructuration",en:"Restructuring charges",pt:"Encargos de reestruturacao",es:"Gastos de reestructuracion"},834:{fr:"Pertes sur creances H.A.O.",en:"Non-operating bad debt losses",pt:"Perdas em creditos HAO",es:"Perdidas en creditos HAO"},835:{fr:"Dons et liberalites accordes",en:"Donations granted",pt:"Donativos concedidos",es:"Donaciones concedidas"},836:{fr:"Abandons de creances consentis",en:"Debt waivers granted",pt:"Perdao de dividas concedidos",es:"Condonaciones de deudas concedidas"},837:{fr:"Charges liees aux operations de liquidation",en:"Liquidation charges",pt:"Encargos de liquidacao",es:"Gastos de liquidacion"},839:{fr:"Charges pour depreciations et provisions pour risques a court terme H.A.O.",en:"Non-operating impairment and provision charges",pt:"Encargos de depreciacoes e provisoes HAO",es:"Gastos de deterioros y provisiones HAO"},84:{fr:"Produits hors activites ordinaires",en:"Non-operating income",pt:"Produtos fora das atividades ordinarias",es:"Ingresos fuera de actividades ordinarias"},841:{fr:"Produits H.A.O. constates",en:"Non-operating income recognized",pt:"Produtos HAO reconhecidos",es:"Ingresos HAO reconocidos"},843:{fr:"Produits lies aux operations de restructuration",en:"Restructuring income",pt:"Produtos de reestruturacao",es:"Ingresos de reestructuracion"},845:{fr:"Dons et liberalites obtenus",en:"Donations received",pt:"Donativos recebidos",es:"Donaciones recibidas"},846:{fr:"Abandons de creances obtenus",en:"Debt waivers received",pt:"Perdao de dividas obtidos",es:"Condonaciones de deudas recibidas"},847:{fr:"Produits lies aux operations de liquidation",en:"Liquidation income",pt:"Produtos de liquidacao",es:"Ingresos de liquidacion"},848:{fr:"Transferts de charges H.A.O.",en:"Transfer of non-operating expenses",pt:"Transferencias de encargos HAO",es:"Transferencias de gastos HAO"},849:{fr:"Reprises de charges pour depreciations et provisions pour risques a court terme H.A.O.",en:"Reversal of non-operating provisions",pt:"Reversoes de encargos HAO",es:"Reversiones de gastos HAO"},85:{fr:"Dotations hors activites ordinaires",en:"Non-operating charges",pt:"Dotacoes fora das atividades ordinarias",es:"Dotaciones fuera de actividades ordinarias"},851:{fr:"Dotations aux provisions reglementees",en:"Charges to regulated provisions",pt:"Dotacoes para provisoes regulamentadas",es:"Dotaciones para provisiones reglamentadas"},852:{fr:"Dotations aux amortissements HAO",en:"Non-operating depreciation charges",pt:"Dotacoes para amortizacoes HAO",es:"Dotaciones para amortizaciones HAO"},853:{fr:"Dotations aux depreciations H.A.O.",en:"Non-operating impairment charges",pt:"Dotacoes para depreciacoes HAO",es:"Dotaciones para deterioros HAO"},854:{fr:"Dotations aux provisions pour risques et charges HAO",en:"Non-operating provision charges",pt:"Dotacoes para provisoes HAO",es:"Dotaciones para provisiones HAO"},858:{fr:"Autres dotations HAO",en:"Other non-operating charges",pt:"Outras dotacoes HAO",es:"Otras dotaciones HAO"},86:{fr:"Reprises hors activites ordinaires",en:"Non-operating reversals",pt:"Reversoes fora das atividades ordinarias",es:"Reversiones fuera de actividades ordinarias"},861:{fr:"Reprises de provisions reglementees",en:"Reversal of regulated provisions",pt:"Reversoes de provisoes regulamentadas",es:"Reversiones de provisiones reglamentadas"},862:{fr:"Reprises d'amortissements",en:"Reversal of depreciation",pt:"Reversoes de amortizacoes",es:"Reversiones de amortizaciones"},863:{fr:"Reprises de depreciations H.A.O.",en:"Reversal of non-operating impairment",pt:"Reversoes de depreciacoes HAO",es:"Reversiones de deterioros HAO"},864:{fr:"Reprises de provisions pour risques et charges H.A.O.",en:"Reversal of non-operating provisions",pt:"Reversoes de provisoes HAO",es:"Reversiones de provisiones HAO"},868:{fr:"Autres reprises H.A.O.",en:"Other non-operating reversals",pt:"Outras reversoes HAO",es:"Otras reversiones HAO"},87:{fr:"participation des travailleurs",en:"Employee profit sharing",pt:"Participacao dos trabalhadores",es:"Participacion de los trabajadores"},871:{fr:"Participation legale aux benefices",en:"Legal profit sharing",pt:"Participacao legal nos lucros",es:"Participacion legal en beneficios"},872:{fr:"Participation contractuelle aux benefices",en:"Contractual profit sharing",pt:"Participacao contratual nos lucros",es:"Participacion contractual en beneficios"},878:{fr:"Autres participations",en:"Other profit sharing",pt:"Outras participacoes",es:"Otras participaciones"},88:{fr:"Subventions d'equilibre",en:"Balancing subsidies",pt:"Subvencoes de equilibrio",es:"Subvenciones de equilibrio"},881:{fr:"Etat",en:"State",pt:"Estado",es:"Estado"},884:{fr:"Collectivites publiques",en:"Public authorities",pt:"Entidades publicas",es:"Entidades publicas"},886:{fr:"Groupe",en:"Group",pt:"Grupo",es:"Grupo"},888:{fr:"Autres",en:"Others",pt:"Outros",es:"Otros"},89:{fr:"Impots sur le resultat",en:"Income tax",pt:"Imposto sobre o resultado",es:"Impuesto sobre el resultado"},891:{fr:"Impots sur les benefices de l'exercice",en:"Income tax for the year",pt:"Imposto sobre lucros do exercicio",es:"Impuesto sobre beneficios del ejercicio"},892:{fr:"Rappels d'impots sur resultats anterieurs",en:"Prior year tax adjustments",pt:"Ajustes de impostos de exercicios anteriores",es:"Ajustes de impuestos de ejercicios anteriores"},895:{fr:"Impot minimum forfaitaire IMF",en:"Minimum flat tax",pt:"Imposto minimo forfetario",es:"Impuesto minimo forfetario"},899:{fr:"Degrevements et annulations d'impots sur resultats anterieurs",en:"Tax refunds and cancellations",pt:"Desgravamentos e anulacoes de impostos",es:"Desgravaciones y anulaciones de impuestos"},90:{fr:"Engagements obtenus et engagements accordes",en:"Commitments received and granted",pt:"Compromissos obtidos e concedidos",es:"Compromisos obtenidos y concedidos"},901:{fr:"Engagements de financement obtenus",en:"Financing commitments received",pt:"Compromissos de financiamento obtidos",es:"Compromisos de financiacion obtenidos"},902:{fr:"Engagements de garantie obtenus",en:"Guarantee commitments received",pt:"Compromissos de garantia obtidos",es:"Compromisos de garantia obtenidos"},903:{fr:"Engagements reciproques",en:"Reciprocal commitments",pt:"Compromissos reciprocos",es:"Compromisos reciprocos"},904:{fr:"Autres engagements obtenus",en:"Other commitments received",pt:"Outros compromissos obtidos",es:"Otros compromisos obtenidos"},905:{fr:"Engagements de financement accordes",en:"Financing commitments granted",pt:"Compromissos de financiamento concedidos",es:"Compromisos de financiacion concedidos"},906:{fr:"Engagements de garantie accordes",en:"Guarantee commitments granted",pt:"Compromissos de garantia concedidos",es:"Compromisos de garantia concedidos"},907:{fr:"Engagements reciproques",en:"Reciprocal commitments",pt:"Compromissos reciprocos",es:"Compromisos reciprocos"},908:{fr:"Autres engagements accordes",en:"Other commitments granted",pt:"Outros compromissos concedidos",es:"Otros compromisos concedidos"},91:{fr:"Contreparties des engagements",en:"Counterparties of commitments",pt:"Contrapartidas dos compromissos",es:"Contrapartidas de los compromisos"},911:{fr:"Contrepartie engagements de financement obtenus",en:"Counterparty - financing commitments received",pt:"Contrapartida compromissos de financiamento obtidos",es:"Contrapartida compromisos de financiacion obtenidos"},912:{fr:"Contrepartie engagements de garantie obtenus",en:"Counterparty - guarantee commitments received",pt:"Contrapartida compromissos de garantia obtidos",es:"Contrapartida compromisos de garantia obtenidos"},913:{fr:"Contrepartie engagements reciproques obtenus",en:"Counterparty - reciprocal commitments received",pt:"Contrapartida compromissos reciprocos obtidos",es:"Contrapartida compromisos reciprocos obtenidos"},914:{fr:"Contrepartie autres engagements obtenus",en:"Counterparty - other commitments received",pt:"Contrapartida outros compromissos obtidos",es:"Contrapartida otros compromisos obtenidos"},915:{fr:"Contrepartie engagements de financement accordes",en:"Counterparty - financing commitments granted",pt:"Contrapartida compromissos de financiamento concedidos",es:"Contrapartida compromisos de financiacion concedidos"},916:{fr:"Contrepartie engagements de garantie accordes",en:"Counterparty - guarantee commitments granted",pt:"Contrapartida compromissos de garantia concedidos",es:"Contrapartida compromisos de garantia concedidos"},917:{fr:"Contrepartie engagements reciproques accordes",en:"Counterparty - reciprocal commitments granted",pt:"Contrapartida compromissos reciprocos concedidos",es:"Contrapartida compromisos reciprocos concedidos"},918:{fr:"Contrepartie autres engagements accordes",en:"Counterparty - other commitments granted",pt:"Contrapartida outros compromissos concedidos",es:"Contrapartida otros compromisos concedidos"},92:{fr:"Comptes reflechis",en:"Reflected accounts",pt:"Contas refletidas",es:"Cuentas reflejadas"},93:{fr:"Comptes de reclassements",en:"Reclassification accounts",pt:"Contas de reclassificacao",es:"Cuentas de reclasificacion"},94:{fr:"Comptes de couts",en:"Cost accounts",pt:"Contas de custos",es:"Cuentas de costos"},95:{fr:"Comptes de stocks",en:"Inventory accounts",pt:"Contas de estoques",es:"Cuentas de existencias"},96:{fr:"Comptes d'ecarts sur couts preetablis",en:"Variance accounts",pt:"Contas de desvios de custos padrao",es:"Cuentas de desviaciones de costos estandar"},97:{fr:"Comptes de differences de traitement comptable",en:"Accounting treatment difference accounts",pt:"Contas de diferencas de tratamento contabilistico",es:"Cuentas de diferencias de tratamiento contable"},98:{fr:"Comptes de resultats",en:"Result accounts",pt:"Contas de resultados",es:"Cuentas de resultados"},99:{fr:"Comptes de liaisons internes",en:"Internal liaison accounts",pt:"Contas de ligacao internas",es:"Cuentas de enlace internas"}},A=class A{constructor(e="fr"){if(!A.isValidLocale(e))throw new Error(`Invalid locale "${e}". Valid locales: ${A.VALID_LOCALES.join(", ")}`);this.locale=e}static isValidLocale(e){return A.VALID_LOCALES.includes(e)}getAccountName(e,s){const t=R[e];return t?t[this.locale]??t.fr??s:s}getAccountTranslations(e){return R[e]??null}hasTranslation(e){return e in R}hasLocaleTranslation(e,s){const t=R[e];return t?t[s]!==void 0:!1}getLocale(){return this.locale}setLocale(e){if(!A.isValidLocale(e))throw new Error(`Invalid locale "${e}". Valid locales: ${A.VALID_LOCALES.join(", ")}`);this.locale=e}static getAvailableLocales(){return["fr","en","pt","es"]}};A.VALID_LOCALES=["fr","en","pt","es"];let b=A;class L{constructor(e={}){this.registry=T(),this.storage=e.storage??new V,this.i18n=new b(e.locale??"fr")}get(e){return ee(e,this.registry)}getOrThrow(e){const s=this.get(e);if(!s.ok)throw s.error;return s.data}getOrNull(e){const s=this.get(e);return s.ok?s.data:null}query(){return new z(this.registry)}validateBatch(e){const s=[],t=[];return e.forEach(o=>{const r=this.get(o);r.ok?s.push({code:o,account:r.data}):t.push({code:o,error:r.error})}),{valid:s,invalid:t}}async getNote(e){try{const s=this.get(e);if(!s.ok)throw s.error;return await this.storage.get(e)}catch(s){throw s instanceof g?s:new u("getNote",`Failed to get note for ${e}`,s)}}async setNote(e,s){try{const t=this.get(e);if(!t.ok)throw t.error;await this.storage.set(e,s)}catch(t){throw t instanceof g?t:new u("setNote",`Failed to set note for ${e}`,t)}}async deleteNote(e){try{await this.storage.delete(e)}catch(s){throw new u("deleteNote",`Failed to delete note for ${e}`,s)}}async getAllNotes(){try{return await this.storage.getAll()}catch(e){throw new u("getAllNotes","Failed to get all notes",e)}}async clearAllNotes(){try{await this.storage.clear()}catch(e){throw new u("clearAllNotes","Failed to clear all notes",e)}}async hasNote(e){try{return await this.getNote(e)!==null}catch{return!1}}export(e,s){const t=this.registry.getAll();switch(e){case"json":return P.export(t,s);case"csv":return D.export(t,s)}}exportToJSON(e){return P.export(this.registry.getAll(),e)}exportToCSV(e){return D.export(this.registry.getAll(),e)}exportClass(e,s,t){const o=this.registry.getByClass(e);switch(s){case"json":return P.export(o,t);case"csv":return D.export(o,t)}}getLocalizedName(e){const s=this.getOrNull(e);return s?this.i18n.getAccountName(e,s.name):null}getLocale(){return this.i18n.getLocale()}setLocale(e){this.i18n.setLocale(e)}getAvailableLocales(){return b.getAvailableLocales()}getStats(){return this.registry.getStats()}}function Me(n){return new L(n)}let k=null;function ze(){return k||(k=new L),k}class se{constructor(){this.byCode=new Map,this.byClass=new Map,this.byParent=new Map}add(e){this.byCode.set(e.code,e),this.byClass.has(e.classCode)||this.byClass.set(e.classCode,new Set),this.byClass.get(e.classCode).add(e.code),this.byParent.has(e.parentCode)||this.byParent.set(e.parentCode,new Set),this.byParent.get(e.parentCode).add(e.code)}remove(e){const s=this.byCode.get(e);if(!s)return!1;this.byCode.delete(e);const t=this.byClass.get(s.classCode);t&&(t.delete(e),t.size===0&&this.byClass.delete(s.classCode));const o=this.byParent.get(s.parentCode);return o&&(o.delete(e),o.size===0&&this.byParent.delete(s.parentCode)),!0}update(e){this.remove(e.code),this.add(e)}get(e){return this.byCode.get(e)??null}has(e){return this.byCode.has(e)}getAll(){return Array.from(this.byCode.values())}getAllCodes(){return Array.from(this.byCode.keys())}getByClass(e){const s=this.byClass.get(e);return s?Array.from(s).map(t=>this.byCode.get(t)).filter(t=>t!==void 0):[]}getByParent(e){const s=this.byParent.get(e);return s?Array.from(s).map(t=>this.byCode.get(t)).filter(t=>t!==void 0):[]}getChildrenCodes(e){const s=this.byParent.get(e);return s?Array.from(s):[]}searchByName(e){const s=e.toLowerCase();return this.getAll().filter(t=>t.name.toLowerCase().includes(s))}searchByPrefix(e){return this.getAll().filter(s=>s.code.startsWith(e))}get size(){return this.byCode.size}clear(){this.byCode.clear(),this.byClass.clear(),this.byParent.clear()}rebuild(e){this.clear(),e.forEach(s=>this.add(s))}getStats(){const e={};return this.byClass.forEach((s,t)=>{e[t]=s.size}),{total:this.size,byClass:e}}toMap(){return new Map(this.byCode)}}class y extends h{}class te extends y{constructor(e){super(`Cannot modify 2-character main account "${e}". Only accounts with 3+ characters can be modified.`),this.code="CANNOT_MODIFY_MAIN_ACCOUNT",this.accountCode=e}}class oe extends y{constructor(e){super(`Cannot create 2-character main account "${e}". Only accounts with 3+ characters can be created.`),this.code="CANNOT_CREATE_MAIN_ACCOUNT",this.accountCode=e}}class ne extends y{constructor(e){super(`Parent account "${e}" does not exist. The parent must be an existing official or custom account.`),this.code="PARENT_ACCOUNT_NOT_FOUND",this.parentCode=e}}class ae extends y{constructor(e){super(`Account code "${e}" already exists. Please choose a different code.`),this.code="ACCOUNT_CODE_CONFLICT",this.accountCode=e}}class f extends y{constructor(e,s){super(`Invalid custom account code "${e}": ${s}`),this.code="INVALID_CUSTOM_CODE",this.accountCode=e,this.reason=s}}class M extends y{constructor(e,s,t){super(`Custom account storage ${e} failed: ${s}`),this.code="CUSTOM_STORAGE_ERROR",this.operation=e,this.originalError=t}}class re{constructor(e,s){this.registry=e,this.customAccounts=s}setCustomAccounts(e){this.customAccounts=e}isMainAccount(e){return e.length===2}accountExists(e){return this.registry.has(e)||this.customAccounts.has(e)}getAccount(e){const s=this.registry.getByCode(e);if(s)return s;const t=this.customAccounts.get(e);return t||null}validateCodeFormat(e,s){return e.length<3?l(new f(e,"Custom account codes must be at least 3 characters long")):e.startsWith(s)?e.length<=s.length?l(new f(e,`Code must be longer than parent code "${s}"`)):/^[1-9]/.test(e)?/^[1-9][0-9A-Za-z-]*$/.test(e)?m(e):l(new f(e,"Code can only contain digits, letters, and hyphens")):l(new f(e,"Code must start with a digit 1-9 (the class number)")):l(new f(e,`Code must start with parent code "${s}"`))}validateCreate(e){const{code:s,name:t,parentCode:o}=e;if(this.isMainAccount(s))return l(new oe(s));if(!t.trim())return l(new f(s,"Account name cannot be empty"));const r=this.getAccount(o);if(!r)return l(new ne(o));const i=this.validateCodeFormat(s,o);if(!i.ok)return i;if(this.accountExists(s))return l(new ae(s));const c=(r.level??1)+1,d=r.classCode;return m({code:s,name:t.trim(),parentCode:o,level:c,classCode:d})}validateLabelUpdate(e){if(this.isMainAccount(e))return l(new te(e));const s=this.getAccount(e);return s?m(s):l(new f(e,"Account does not exist"))}validateDelete(e,s){const t=s.get(e);return t?Array.from(s.values()).some(r=>r.parentCode===e)?l(new f(e,"Cannot delete account with custom child accounts. Delete children first.")):m(t):l(new f(e,"Only custom accounts can be deleted. This account is either official or does not exist."))}}const N={CUSTOM_ACCOUNTS:"custom:accounts"},H="ohadakit:",ie=1;class ce{constructor(e){this.initialized=!1,this.baseRegistry=T(),this.storage=e.storage,this.storagePrefix=e.storagePrefix??H,this.customIndex=new se,this.labelOverrides=new Map,this.validator=new re(this.baseRegistry,this.customIndex.toMap())}async initialize(){if(!this.initialized)try{await this.load(),this.initialized=!0}catch(e){throw new M("initialize","Failed to initialize CustomAccountManager",e)}}isInitialized(){return this.initialized}async createAccount(e){this.ensureInitialized(),this.validator.setCustomAccounts(this.customIndex.toMap());const s=this.validator.validateCreate(e);if(!s.ok)return s;const t=s.data,o=new Date().toISOString(),r={code:t.code,name:t.name,level:t.level,classCode:t.classCode,parentCode:t.parentCode,createdAt:o,updatedAt:o,isCustom:!0};this.customIndex.add(r),await this.save();const i=this.createAccountInstance(r);return m(i)}async deleteCustomAccount(e){this.ensureInitialized();const s=this.validator.validateDelete(e,this.customIndex.toMap());return s.ok?(this.customIndex.remove(e),this.labelOverrides.delete(e),await this.save(),m(void 0)):s}async updateLabel(e,s){this.ensureInitialized(),this.validator.setCustomAccounts(this.customIndex.toMap());const t=this.validator.validateLabelUpdate(e);if(!t.ok)return t;const o=t.data,r=new Date().toISOString(),i=this.customIndex.get(e);if(i){const d={...i,name:s.trim(),updatedAt:r};this.customIndex.update(d)}else{const d={code:e,originalName:o.name,customName:s.trim(),modifiedAt:r};this.labelOverrides.set(e,d)}await this.save();const c=this.getByCode(e);return c?m(c):l(new Error("Account not found after update"))}getOriginalLabel(e){const s=this.labelOverrides.get(e);if(s)return s.originalName;const t=this.baseRegistry.getByCode(e);if(t)return t.name;const o=this.customIndex.get(e);return o?o.name:null}hasLabelOverride(e){return this.labelOverrides.has(e)}getByCode(e){const s=this.customIndex.get(e);if(s)return this.createAccountInstance(s);const t=this.baseRegistry.getByCode(e);return t?this.applyLabelOverride(t):null}has(e){return this.customIndex.has(e)||this.baseRegistry.has(e)}getAll(){const e=this.baseRegistry.getAll().map(t=>this.applyLabelOverride(t)),s=this.customIndex.getAll().map(t=>this.createAccountInstance(t));return[...e,...s]}getCustomAccounts(){return this.customIndex.getAll().map(e=>this.createAccountInstance(e))}getCustomAccountData(){return this.customIndex.getAll()}getLabelOverrides(){return Array.from(this.labelOverrides.values())}getChildren(e){const s=this.baseRegistry.getChildren(e).map(o=>this.applyLabelOverride(o)),t=this.customIndex.getByParent(e).map(o=>this.createAccountInstance(o));return[...s,...t]}getByClass(e){const s=this.baseRegistry.getByClass(e).map(o=>this.applyLabelOverride(o)),t=this.customIndex.getByClass(e).map(o=>this.createAccountInstance(o));return[...s,...t]}searchByName(e){const s=e.toLowerCase(),t=[];for(const o of this.getAll())o.name.toLowerCase().includes(s)&&t.push(o);return t}searchByPrefix(e){const s=this.baseRegistry.searchByPrefix(e).map(o=>this.applyLabelOverride(o)),t=this.customIndex.searchByPrefix(e).map(o=>this.createAccountInstance(o));return[...s,...t]}async save(){try{const e={version:ie,accounts:this.customIndex.getAll(),labelOverrides:Array.from(this.labelOverrides.values()),metadata:{lastModified:new Date().toISOString(),accountCount:this.customIndex.size,overrideCount:this.labelOverrides.size}},s=this.getStorageKey(N.CUSTOM_ACCOUNTS);await this.storage.set(s,JSON.stringify(e))}catch(e){throw new M("save","Failed to save custom accounts to storage",e)}}async load(){try{const e=this.getStorageKey(N.CUSTOM_ACCOUNTS),s=await this.storage.get(e);if(!s)return;const t=JSON.parse(s);this.customIndex.rebuild(t.accounts),this.labelOverrides.clear();for(const o of t.labelOverrides)this.labelOverrides.set(o.code,o);this.validator.setCustomAccounts(this.customIndex.toMap())}catch(e){throw new M("load","Failed to load custom accounts from storage",e)}}async clear(){this.customIndex.clear(),this.labelOverrides.clear(),await this.save()}getStats(){const e=this.customIndex.getStats(),s=this.customIndex.getAll();return{customAccountCount:e.total,labelOverrideCount:this.labelOverrides.size,byClass:e.byClass,lastModified:s.length>0?s.reduce((t,o)=>o.updatedAt>t?o.updatedAt:t,s[0].updatedAt):null}}getTotalCount(){return this.baseRegistry.size+this.customIndex.size}getBaseRegistry(){return this.baseRegistry}getStorage(){return this.storage}applyLabelOverride(e){const s=this.labelOverrides.get(e.code);return s?this.createAccountWithCustomLabel(e,s.customName):e}ensureInitialized(){if(!this.initialized)throw new Error("CustomAccountManager is not initialized. Call initialize() first.")}getStorageKey(e){return`${this.storagePrefix}${e}`}createAccountInstance(e){const s={code:e.code,name:e.name,level:Math.min(e.level,4),classCode:e.classCode,parentCode:e.parentCode};return C.fromRawData(s,{isCommon:!1,tags:["custom"]})}createAccountWithCustomLabel(e,s){const t={code:e.code,name:s,level:e.level,classCode:e.classCode,parentCode:e.parentCode};return C.fromRawData(t,e.metadata)}}const j=1,G="notes:";class de{constructor(e){this.notesCache=new Map,this.notesCacheLoaded=!1,this.initialized=!1,this.registry=T(),this.storage=e.storage,this.storagePrefix=e.storagePrefix??H,this.i18n=new b(e.locale??"fr"),this.customManager=new ce({storage:e.storage,storagePrefix:this.storagePrefix})}async initialize(){this.initialized||(await this.customManager.initialize(),await this.loadNotesCache(),this.initialized=!0)}isInitialized(){return this.initialized}getAccount(e){this.ensureInitialized();const s=this.customManager.getByCode(e);return s?m(s):l(new g(e))}getAccountOrNull(e){return this.ensureInitialized(),this.customManager.getByCode(e)}getAccountOrThrow(e){this.ensureInitialized();const s=this.customManager.getByCode(e);if(!s)throw new g(e);return s}has(e){return this.ensureInitialized(),this.customManager.has(e)}getAllAccounts(){return this.ensureInitialized(),this.customManager.getAll()}query(){return this.ensureInitialized(),new z(this.registry)}async createAccount(e){return this.ensureInitialized(),this.customManager.createAccount(e)}async deleteAccount(e){this.ensureInitialized();const s=await this.customManager.deleteCustomAccount(e);if(s.ok)try{const t=this.notesKey(e);await this.storage.delete(t),this.notesCache.delete(e)}catch{}return s}async updateLabel(e,s){return this.ensureInitialized(),this.customManager.updateLabel(e,s)}getCustomAccounts(){return this.ensureInitialized(),this.customManager.getCustomAccounts()}getLabelOverrides(){return this.ensureInitialized(),this.customManager.getLabelOverrides()}async setNote(e,s){if(this.ensureInitialized(),!this.has(e))throw new g(e);try{const t=this.notesKey(e);await this.storage.set(t,s),this.notesCache.set(e,s)}catch(t){throw t instanceof g?t:new u("setNote",`Failed to set note for ${e}`,t)}}async getNote(e){if(this.ensureInitialized(),!this.has(e))throw new g(e);return this.notesCache.get(e)??null}async deleteNote(e){this.ensureInitialized();try{const s=this.notesKey(e);await this.storage.delete(s),this.notesCache.delete(e)}catch(s){throw new u("deleteNote",`Failed to delete note for ${e}`,s)}}async getAllNotes(){return this.ensureInitialized(),await this.loadNotesCache(),new Map(this.notesCache)}async clearAllNotes(){this.ensureInitialized();const e=await this.storage.getAll(),s=`${this.storagePrefix}${G}`,t=[];for(const[o]of e)o.startsWith(s)&&t.push(this.storage.delete(o));await Promise.all(t),this.notesCache.clear(),this.notesCacheLoaded=!0}getLocalizedName(e){const s=this.getAccountOrNull(e);return s?this.i18n.getAccountName(e,s.name):null}getLocale(){return this.i18n.getLocale()}setLocale(e){this.i18n.setLocale(e)}getAvailableLocales(){return b.getAvailableLocales()}exportToJSON(e){return this.ensureInitialized(),P.export(this.getAllAccounts(),e)}exportToCSV(e){return this.ensureInitialized(),D.export(this.getAllAccounts(),e)}exportClass(e,s,t){this.ensureInitialized();const o=this.customManager.getByClass(e);switch(s){case"json":return P.export(o,t);case"csv":return D.export(o,t)}}async snapshot(){this.ensureInitialized(),await this.loadNotesCache();const e={};for(const[s,t]of this.notesCache)e[s]=t;return{version:j,timestamp:new Date().toISOString(),locale:this.getLocale(),customAccounts:this.customManager.getCustomAccountData().map(s=>({...s})),labelOverrides:this.customManager.getLabelOverrides().map(s=>({...s})),notes:e}}async restore(e){this.ensureInitialized();const s=this.validateSnapshotShape(e);if(s)return l(new Error(s));if(e.version>j)return l(new Error(`Snapshot version ${e.version} is newer than supported version ${j}`));await this.customManager.clear(),await this.clearAllNotes(),this.setLocale(e.locale);const t=[...e.customAccounts].sort((o,r)=>o.level-r.level);for(const o of t){const r=await this.customManager.createAccount({code:o.code,name:o.name,parentCode:o.parentCode});if(!r.ok)return l(r.error)}for(const o of e.labelOverrides){const r=await this.customManager.updateLabel(o.code,o.customName);if(!r.ok)return l(r.error)}for(const[o,r]of Object.entries(e.notes)){const i=this.notesKey(o);await this.storage.set(i,r),this.notesCache.set(o,r)}return m(void 0)}async getStats(){this.ensureInitialized();const e=this.registry.getStats(),s=this.customManager.getStats();return await this.loadNotesCache(),{...e,customAccountCount:s.customAccountCount,labelOverrideCount:s.labelOverrideCount,noteCount:this.notesCache.size}}ensureInitialized(){if(!this.initialized)throw new Error("AccountBook is not initialized. Call initialize() first.")}notesKey(e){return`${this.storagePrefix}${G}${e}`}async loadNotesCache(){if(this.notesCacheLoaded)return;const e=await this.storage.getAll(),s=`${this.storagePrefix}${G}`;this.notesCache.clear();for(const[t,o]of e)if(t.startsWith(s)){const r=t.slice(s.length);this.notesCache.set(r,o)}this.notesCacheLoaded=!0}validateSnapshotShape(e){if(!e||typeof e!="object")return"Invalid snapshot: expected an object";const s=e;return typeof s.version!="number"?"Invalid snapshot: missing or non-numeric version":Array.isArray(s.customAccounts)?Array.isArray(s.labelOverrides)?s.notes===null||typeof s.notes!="object"||Array.isArray(s.notes)?"Invalid snapshot: notes must be a plain object":typeof s.locale!="string"||!b.isValidLocale(s.locale)?`Invalid snapshot: locale must be one of ${b.getAvailableLocales().join(", ")}`:null:"Invalid snapshot: labelOverrides must be an array":"Invalid snapshot: customAccounts must be an array"}}function Be(n){return new de({storage:n?.storage??new V,locale:n?.locale,storagePrefix:n?.storagePrefix})}class Fe{constructor(e="ohadakit:"){if(this.prefix=e,typeof window>"u"||typeof window.localStorage>"u")throw new u("init","localStorage is not available (not in browser environment)");this.storage=window.localStorage}getPrefixedKey(e){return`${this.prefix}${e}`}removePrefixFromKey(e){return e.startsWith(this.prefix)?e.slice(this.prefix.length):e}async get(e){try{const s=this.getPrefixedKey(e);return this.storage.getItem(s)}catch(s){throw new u("get",`Failed to get key "${e}" from localStorage`,s)}}async set(e,s){try{const t=this.getPrefixedKey(e);this.storage.setItem(t,s)}catch(t){throw t instanceof DOMException&&t.name==="QuotaExceededError"?new u("set",`localStorage quota exceeded when setting key "${e}"`,t):new u("set",`Failed to set key "${e}" in localStorage`,t)}}async delete(e){try{const s=this.getPrefixedKey(e);this.storage.removeItem(s)}catch(s){throw new u("delete",`Failed to delete key "${e}" from localStorage`,s)}}async getAll(){try{const e=new Map;for(let s=0;s<this.storage.length;s++){const t=this.storage.key(s);if(t&&t.startsWith(this.prefix)){const o=this.removePrefixFromKey(t),r=this.storage.getItem(t);r!==null&&e.set(o,r)}}return e}catch(e){throw new u("getAll","Failed to get all entries from localStorage",e)}}async clear(){try{const e=[];for(let s=0;s<this.storage.length;s++){const t=this.storage.key(s);t&&t.startsWith(this.prefix)&&e.push(t)}e.forEach(s=>this.storage.removeItem(s))}catch(e){throw new u("clear","Failed to clear localStorage",e)}}}a.Account=C,a.AccountBook=de,a.AccountCodeConflictError=ae,a.AccountIndex=J,a.AccountNotFoundError=g,a.AccountRegistry=W,a.CUSTOM_STORAGE_KEYS=N,a.CannotCreateMainAccountError=oe,a.CannotModifyMainAccountError=te,a.CsvExporter=D,a.CustomAccountError=y,a.CustomAccountIndex=se,a.CustomAccountManager=ce,a.CustomAccountValidator=re,a.CustomStorageError=M,a.DEFAULT_STORAGE_PREFIX=H,a.Err=l,a.ExportError=B,a.InvalidAccountCodeFormatError=E,a.InvalidAccountLevelError=Y,a.InvalidClassCodeError=X,a.InvalidCustomCodeError=f,a.JsonExporter=P,a.LedgerEngine=L,a.LocalStorageAdapter=Fe,a.MemoryStorage=V,a.OHADA_CLASSES=q,a.OhadaKitError=h,a.Ok=m,a.ParentAccountNotFoundError=ne,a.QueryBuilder=z,a.STORAGE_VERSION=ie,a.StorageError=u,a.TranslationService=b,a.accountTranslations=R,a.createAccountBook=Be,a.createLedgerEngine=Me,a.extractClassCode=Te,a.extractParentCode=we,a.getAccountLevelFromCode=Se,a.getAllClassCodes=xe,a.getClassMetadata=Q,a.getDefaultLedgerEngine=ze,a.getDefaultRegistry=T,a.isAccount=le,a.isClassCode=De,a.isErr=Ee,a.isOk=Oe,a.isValidAccountCodeFormat=Ie,a.isValidClassCode=qe,a.loadOhadaAccounts=K,a.resetDefaultRegistry=Pe,a.sanitizeAccountCode=w,a.validateAccountCode=ee,a.validateAccountCodeFormat=F,a.validateAccountLevel=Re,a.validateClassCode=Z,Object.defineProperty(a,Symbol.toStringTag,{value:"Module"})}));