api/syscohada_templates/bilan_structure.json

{
  "actif": [
    {"ref": "AD", "libelle": "IMMOBILISATIONS INCORPORELLES", "note": "3", "is_total": false, "is_header": true},
    {"ref": "AE", "libelle": "Frais de développement et de prospection", "note": "", "is_total": false},
    {"ref": "AF", "libelle": "Brevets, licences, logiciels, et droits similaires", "note": "", "is_total": false},
    {"ref": "AG", "libelle": "Fonds commercial et droit au bail", "note": "", "is_total": false},
    {"ref": "AH", "libelle": "Autres immobilisations incorporelles", "note": "", "is_total": false},
    {"ref": "AI", "libelle": "IMMOBILISATIONS CORPORELLES", "note": "3", "is_total": false, "is_header": true},
    {"ref": "AJ", "libelle": "Terrains (1)", "note": "", "is_total": false},
    {"ref": "AK", "libelle": "Bâtiments (1)", "note": "", "is_total": false},
    {"ref": "AL", "libelle": "Aménagements, agencements et installations", "note": "", "is_total": false},
    {"ref": "AM", "libelle": "Matériel, mobilier et actifs biologiques", "note": "", "is_total": false},
    {"ref": "AN", "libelle": "Matériel de transport", "note": "", "is_total": false},
    {"ref": "AP", "libelle": "Avances et acomptes versés sur immobilisations", "note": "3", "is_total": false},
    {"ref": "AQ", "libelle": "IMMOBILISATIONS FINANCIERES", "note": "4", "is_total": false, "is_header": true},
    {"ref": "AR", "libelle": "Titres de participation", "note": "", "is_total": false},
    {"ref": "AS", "libelle": "Autres immobilisations financières", "note": "", "is_total": false},
    {"ref": "AZ", "libelle": "TOTAL ACTIF IMMOBILISE", "note": "", "is_total": true, "formula": "AD+AI+AQ"},
    {"ref": "BA", "libelle": "ACTIF CIRCULANT HAO", "note": "5", "is_total": false},
    {"ref": "BB", "libelle": "STOCKS ET ENCOURS", "note": "6", "is_total": false},
    {"ref": "BG", "libelle": "CREANCES ET EMPLOIS ASSIMILES", "note": "", "is_total": false, "is_header": true},
    {"ref": "BH", "libelle": "Fournisseurs avances versées", "note": "17", "is_total": false},
    {"ref": "BI", "libelle": "Clients", "note": "7", "is_total": false},
    {"ref": "BJ", "libelle": "Autres créances", "note": "8", "is_total": false},
    {"ref": "BK", "libelle": "TOTAL ACTIF CIRCULANT", "note": "", "is_total": true, "formula": "BA+BB+BG"},
    {"ref": "BQ", "libelle": "Titres de placement", "note": "9", "is_total": false},
    {"ref": "BR", "libelle": "Valeurs à encaisser", "note": "10", "is_total": false},
    {"ref": "BS", "libelle": "Banques, chèques postaux, caisse et assimilés", "note": "11", "is_total": false},
    {"ref": "BT", "libelle": "TOTAL TRESORERIE-ACTIF", "note": "", "is_total": true, "formula": "BQ+BR+BS"},
    {"ref": "BU", "libelle": "Ecart de conversion-Actif", "note": "12", "is_total": false},
    {"ref": "BZ", "libelle": "TOTAL GENERAL", "note": "", "is_total": true, "formula": "AZ+BK+BT+BU"}
  ],
  "passif": [
    {"ref": "CA", "libelle": "Capital", "note": "13", "is_total": false},
    {"ref": "CB", "libelle": "Apporteurs capital non appelé (-)", "note": "13", "is_total": false, "is_negative": true},
    {"ref": "CD", "libelle": "Primes liées au capital social", "note": "14", "is_total": false},
    {"ref": "CE", "libelle": "Ecarts de réévaluation", "note": "3e", "is_total": false},
    {"ref": "CF", "libelle": "Réserves indisponibles", "note": "14", "is_total": false},
    {"ref": "CG", "libelle": "Réserves libres", "note": "14", "is_total": false},
    {"ref": "CH", "libelle": "Report à nouveau (+ ou -)", "note": "14", "is_total": false},
    {"ref": "CJ", "libelle": "Résultat net de l'exercice (bénéfice + ou perte -)", "note": "", "is_total": false},
    {"ref": "CL", "libelle": "Subventions d'investissement", "note": "15", "is_total": false},
    {"ref": "CM", "libelle": "Provisions réglementées", "note": "15", "is_total": false},
    {"ref": "CP", "libelle": "TOTAL CAPITAUX PROPRES ET RESSOURCES ASSIMILEES", "note": "", "is_total": true, "formula": "CA+CB+CD+CE+CF+CG+CH+CJ+CL+CM"},
    {"ref": "DA", "libelle": "Emprunts et dettes financières diverses", "note": "16", "is_total": false},
    {"ref": "DB", "libelle": "Dettes de location acquisition", "note": "16", "is_total": false},
    {"ref": "DC", "libelle": "Provisions pour risques et charges", "note": "16", "is_total": false},
    {"ref": "DD", "libelle": "TOTAL DETTES FINANCIERES ET RESSOURCES ASSIMILEES", "note": "", "is_total": true, "formula": "DA+DB+DC"},
    {"ref": "DF", "libelle": "TOTAL RESSOURCES STABLES", "note": "", "is_total": true, "formula": "CP+DD"},
    {"ref": "DH", "libelle": "Dettes circulantes HAO", "note": "5", "is_total": false},
    {"ref": "DI", "libelle": "Clients, avances reçues", "note": "7", "is_total": false},
    {"ref": "DJ", "libelle": "Fournisseurs d'exploitation", "note": "17", "is_total": false},
    {"ref": "DK", "libelle": "Dettes fiscales et sociales", "note": "18", "is_total": false},
    {"ref": "DM", "libelle": "Autres dettes", "note": "19", "is_total": false},
    {"ref": "DN", "libelle": "Provisions pour risques à court terme", "note": "19", "is_total": false},
    {"ref": "DP", "libelle": "TOTAL PASSIF CIRCULANT", "note": "", "is_total": true, "formula": "DH+DI+DJ+DK+DM+DN"},
    {"ref": "DQ", "libelle": "Banques, crédits d'escompte", "note": "20", "is_total": false},
    {"ref": "DR", "libelle": "Banques, établissements financiers et crédits de trésorerie", "note": "20", "is_total": false},
    {"ref": "DT", "libelle": "TOTAL TRESORERIE-PASSIF", "note": "", "is_total": true, "formula": "DQ+DR"},
    {"ref": "DV", "libelle": "Ecart de conversion-Passif", "note": "12", "is_total": false},
    {"ref": "DZ", "libelle": "TOTAL GENERAL", "note": "", "is_total": true, "formula": "DF+DP+DT+DV"}
  ]
}