api/syscohada_templates/compte_resultat_structure.json

{
  "lignes": [
    {"ref": "TA", "libelle": "Ventes de marchandises", "compte": "701", "type": "produit", "is_total": false},
    {"ref": "RA", "libelle": "Achats de marchandises", "compte": "601", "type": "charge", "is_total": false},
    {"ref": "RB", "libelle": "Variation de stocks de marchandises", "compte": "6031", "type": "mixte", "is_total": false},
    {"ref": "XA", "libelle": "MARGE COMMERCIALE (Somme TA à RB)", "formula": "TA-RA+RB", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "TB", "libelle": "Ventes de produits fabriqués", "compte": "702, 703, 704", "type": "produit", "is_total": false},
    {"ref": "TC", "libelle": "Travaux, services vendus", "compte": "705, 706", "type": "produit", "is_total": false},
    {"ref": "TD", "libelle": "Produits accessoires", "compte": "707", "type": "produit", "is_total": false},
    {"ref": "XB", "libelle": "CHIFFRE D'AFFAIRES (A + B + C + D)", "formula": "TA+TB+TC+TD", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "TE", "libelle": "Production stockée (ou déstockage)", "compte": "73", "type": "produit", "is_total": false},
    {"ref": "TF", "libelle": "Production immobilisée", "compte": "72", "type": "produit", "is_total": false},
    {"ref": "TG", "libelle": "Subventions d'exploitation", "compte": "71", "type": "produit", "is_total": false},
    {"ref": "TH", "libelle": "Autres produits", "compte": "75", "type": "produit", "is_total": false},
    {"ref": "TI", "libelle": "Transferts de charges d'exploitation", "compte": "781", "type": "produit", "is_total": false},
    {"ref": "RC", "libelle": "Achats de matières premières et fournitures liées", "compte": "602", "type": "charge", "is_total": false},
    {"ref": "RD", "libelle": "Variation de stocks de matières premières et fournitures liées", "compte": "6032", "type": "mixte", "is_total": false},
    {"ref": "RE", "libelle": "Autres achats", "compte": "604, 605, 608", "type": "charge", "is_total": false},
    {"ref": "RF", "libelle": "Variation de stocks d'autres approvisionnements", "compte": "6033", "type": "mixte", "is_total": false},
    {"ref": "RG", "libelle": "Transports", "compte": "61", "type": "charge", "is_total": false},
    {"ref": "RH", "libelle": "Services extérieurs", "compte": "62, 63", "type": "charge", "is_total": false},
    {"ref": "RI", "libelle": "Impôts et taxes", "compte": "64", "type": "charge", "is_total": false},
    {"ref": "RJ", "libelle": "Autres charges", "compte": "65", "type": "charge", "is_total": false},
    {"ref": "XC", "libelle": "VALEUR AJOUTEE (XB + RA + RB) + (somme TE à RJ)", "formula": "XB-RA+RB+TE+TF+TG+TH+TI-RC+RD-RE+RF-RG-RH-RI-RJ", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "RK", "libelle": "Charges de personnel", "compte": "66", "type": "charge", "is_total": false},
    {"ref": "XD", "libelle": "EXCEDENT BRUT D'EXPLOITATION (XC + RK)", "formula": "XC-RK", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "TJ", "libelle": "Reprises d'amortissements, de provisions et dépréciations", "compte": "791, 798, 799", "type": "produit", "is_total": false},
    {"ref": "RL", "libelle": "Dotations aux amortissements, aux provisions et dépréciations", "compte": "681, 691", "type": "charge", "is_total": false},
    {"ref": "XE", "libelle": "RESULTAT D'EXPLOITATION (XD + TJ + RL)", "formula": "XD+TJ-RL", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "TK", "libelle": "Revenus financiers et assimilés", "compte": "77", "type": "produit", "is_total": false},
    {"ref": "TL", "libelle": "Reprises de provisions et dépréciations financières", "compte": "797", "type": "produit", "is_total": false},
    {"ref": "TM", "libelle": "Transferts de charges financières", "compte": "787", "type": "produit", "is_total": false},
    {"ref": "RM", "libelle": "Frais financiers et charges assimilés", "compte": "67", "type": "charge", "is_total": false},
    {"ref": "RN", "libelle": "Dotations aux provisions et aux dépréciations financières", "compte": "697", "type": "charge", "is_total": false},
    {"ref": "XF", "libelle": "RESULTAT FINANCIER (somme TK à RN)", "formula": "TK+TL+TM-RM-RN", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "XG", "libelle": "RESULTAT DES ACTIVITES ORDINAIRES (XE + XF)", "formula": "XE+XF", "is_total": true, "bg_color": "#FCE4D6"},
    {"ref": "TN", "libelle": "Produits des cessions d'immobilisations", "compte": "82", "type": "produit", "is_total": false},
    {"ref": "TO", "libelle": "Autres Produits HAO", "compte": "84, 86, 88", "type": "produit", "is_total": false},
    {"ref": "RO", "libelle": "Valeurs comptables des cessions d'immobilisations", "compte": "81", "type": "charge", "is_total": false},
    {"ref": "RP", "libelle": "Autres Charges HAO", "compte": "83, 85", "type": "charge", "is_total": false},
    {"ref": "XH", "libelle": "RESULTAT HORS ACTIVITES ORDINAIRES (somme TN à RP)", "formula": "TN+TO-RO-RP", "is_total": true, "bg_color": "#DDEBF7"},
    {"ref": "RQ", "libelle": "Participation des travailleurs", "compte": "87", "type": "charge", "is_total": false},
    {"ref": "RS", "libelle": "Impôts sur le résultat", "compte": "89", "type": "charge", "is_total": false},
    {"ref": "XI", "libelle": "RESULTAT NET (XG + XH + RQ + RS)", "formula": "XG+XH-RQ-RS", "is_total": true, "bg_color": "#E2EFDA"}
  ]
}