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["ANALYSE FINANCIERE via BIC NORMAL (2050-58)"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["VUE MACRO",null,"COMPTE DE RESULTAT","Chiffre d’Affaires",null,"Montant","FL"]
[{"$nulls":3},"EBITDA (ou EBE ?)",null,"Montant","[GG + (GA + GB + GC + GD) - FP - HJ] "]
[{"$nulls":3},"EBITDA (en % du CA) (ou EBE ?)",null,"Pourcentage","[GG + (GA + GB + GC + GD) - FP - HJ]  /  FL"]
[{"$nulls":3},"Résultat d'exploitation (avec Opérations en commun)",null,"Montant","GG + (GH - GI)"]
[{"$nulls":3},"Résultat d'exploitation (en % du CA)",null,"Pourcentage","[GG + (GH - GI)]  /  FL"]
[{"$nulls":3},"Résultat net",null,"Montant","HN"]
[{"$nulls":3},"Résultat net (en % du CA)",null,"Pourcentage","HN  /  FL"]
[null,null,"BILAN","Total du bilan (avec EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant","EE  +  90%×YQ  +  85%×YR  +  YS"]
[{"$nulls":3},"Capitaux propres (% total bilan)",null,"Pourcentage","DL  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
[{"$nulls":3},"Dettes financières brutes  (avec EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant","DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS"]
[{"$nulls":3},"Dont DF MLT (Engagement de Crédit-Bail ré-incorporés)",null,"Montant","(DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR"]
[{"$nulls":3},"Dont DF CT (avec EENE ré-incorporés)",null,"Montant","7Y2 + 7Z2 + 8A2 + VG2 + VH2 + YS"]
[{"$nulls":3},"Disponibilités (tréso. et équivalents)",null,"Montant","(CD + CF) - (CE + CG)"]
[{"$nulls":3},"Dettes financières nettes",null,"Montant","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]"]
[{"$nulls":3},"Lignes de crédit confirmées non utilisées",null,"Montant","Non disponible"]
[{"$nulls":3},"Autres retraitements si pertinent (leasing…)",null,"Montant","Crédit-Bail directement intégré aux Dettes financières"]
[null,null,"CAF","CAF",null,"Montant","GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK"]
[{"$nulls":3},"DF MLT (sans ré-intégration des Engagements de Crédit-Bail)",null,"Montant","(DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)"]
[{"$nulls":3},"Dividendes",null,"Montant","ZE"]
[null,null,"FLUX","Cash-Flow Opérationnel",null,"Montant","(HN + GA + GB + GC + GD - FP) - (HB - HF) - (BFR_BRT - BFR_BRT-1)"]
[{"$nulls":3},"Free Cash-Flow",null,"Montant","(HN + GA + GB + GC + GD - FP) - (HB - HF) - (BFR_BRT - BFR_BRT-1) - CAPEX_NET"]
[null,null,"RATIOS","Gearing brut",null,"Pourcentage","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  DL"]
[{"$nulls":3},"Gearing net",null,"Pourcentage","[(DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS) - ((CD + CF) - (CE + CG))]  /  DL"]
[{"$nulls":3},"Leverage brut",null,"Pourcentage","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  [GG - FP + (GA + GB + GC + GD) - HJ]"]
[{"$nulls":3},"Leverage net",null,"Pourcentage","[[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]]  /  [GG - FP + (GA + GB + GC + GD) - HJ]"]
[{"$nulls":3},"Leverage BCE",null,"Pourcentage","Hors Programme EF"]

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["ANALYSE FINANCIERE via BIC NORMAL (2050-58)"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["ACTIF\nSYNTHETIQUE","IMMOBILISATIONS","TOTAL","Total Immobilisations (Net) (avec Engagements de Crédit-Bail)",null,"Montant","BJ - BK + 90%×YQ  +  85%×YR"]
[{"$nulls":3},"Total Immobilisations  (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G7&\"]  /  [\"&G38&\"]\"","v":"[BJ - BK + 90%×YQ  +  85%×YR]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"}]
[null,null,"INCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant",{"$f":"\"(\"&G10&\" + \"&G11&\") - (\"&G12&\")\"","v":"(AH + AB + CX + AF + AJ + AL) - (AC + CQ + AG + AI + AK + AM)"}]
[{"$nulls":3},"Fonds de commerce (Brut)",null,"Montant","AH"]
[{"$nulls":3},"Ensemble des autres immobilisations incorporelles (Brut)",null,"Montant","AB + CX + AF + AJ + AL"]
[{"$nulls":3},"Amortissement des Immobilisations incorporelles",null,"Montant","AC + CQ + AG + AI + AK + AM"]
[null,null,"CORPORELLES","Immobilisations corporelles (Net) (avec Engagements de Crédit-Bail)",null,"Montant",{"$f":"\"(\"&G14&\" + \"&G15&\") - (\"&G16&\")\"","v":"(AN + AP + AR + AT + AV + AX +  90%×YQ  +  85%×YR) - (AO + AQ + AS + AU + AW + AY)"}]
[{"$nulls":3},"Terrains (Brut)",null,"Montant","AN"]
[{"$nulls":3},"Ensemble des autres immobilisations corporelles (Brut)  \n(avec Engagements de Crédit-Bail)",null,"Montant","AP + AR + AT + AV + AX +  90%×YQ  +  85%×YR"]
[{"$nulls":3},"Amortissement des Immobilisations corporelles",null,"Montant","AO + AQ + AS + AU + AW + AY"]
[null,null,"FINANCIERES","Immobilisations financières (Net)",null,"Montant",{"$f":"\"(\"&G18&\") - (\"&G19&\")\"","v":"(CS + CU + BB + BD + BF + BH) - (CT + CV + BC + BE + BG + BI)"}]
[{"$nulls":3},"Ensemble des immobilisations financières (Brut)",null,"Montant","CS + CU + BB + BD + BF + BH"]
[{"$nulls":3},"Amortissement des Immobilisations financières",null,"Montant","CT + CV + BC + BE + BG + BI"]
[null,"STOCKS & CREANCES","TOTAL","Ensemble des Stocks et des Créances (Net) (avec EENE)",null,"Montant",{"$f":"\"[\"&G22&\"]  +  [\"&G25&\"]\"","v":"[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]  +  [(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]"}]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G20&\"]  /  [\"&G38&\"]\"","v":"[[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]  +  [(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"}]
[null,null,"STOCKS \n& EN-COURS","Stocks et en-cours (Net)",null,"Montant",{"$f":"\"(\"&G23&\") - (\"&G24&\")\"","v":"(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)"}]
[{"$nulls":3},"Ensemble des stocks et en-cours (Marchandises, mat. premières….) (Brut)",null,"Montant","BL + BN + BP + BR + BT"]
[{"$nulls":3},"Provision sur Stocks et en-cours",null,"Montant","BM + BO + BQ + BS + BU"]
[null,null,"CREANCES \n& REALISABLES","Créances et réalisables (Net) (avec EENE)",null,"Montant",{"$f":"\"(\"&G26&\" + \"&G27&\") - (\"&G28&\")\"","v":"(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)"}]
[{"$nulls":3},"Créances clients et comptes rattachés (Brut) (avec EENE)",null,"Montant","BX + YS"]
[{"$nulls":3},"Ensemble des autres créances et réalisables (Brut)",null,"Montant","BV + BZ + CB + CH"]
[{"$nulls":3},"Provisions sur Créances et Réalisables",null,"Montant","BW + BY + CA + CC + CI"]
[null,null,"BFR_BRT","Besoin en Fonds de Roulement Brut",null,"Montant","[(BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB]"]
[null,null,"BFR_NET","Besoin en Fonds de Roulement Net",null,"Montant",{"$f":"\"[\"&G22&\" + \"&G25&\"]  -  [\"&G62&\"]\"","v":"[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU) + (BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]  -  [DX + DW + DY + DZ + EA + EB]"}]
[null,"TRESORERIE","TOTAL","Trésorerie à l'actif (Net)",null,"Montant",{"$f":"\"(\"&G33&\" + \"&G34&\") - (\"&G35&\")\"","v":"(CD + CF) - (CE + CG)"}]
[{"$nulls":3},"Trésorerie à l'actif (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G31&\"]  /  [\"&G38&\"]\"","v":"[(CD + CF) - (CE + CG)]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"}]
[{"$nulls":3},"Valeurs mobilières de placement (Brut)",null,"Montant","CD"]
[{"$nulls":3},"Disponibilités (Brut)",null,"Montant","CF"]
[{"$nulls":3},"Provisions sur disponibilités et sur valeurs mobilières de placement",null,"Montant","CE + CG"]
[null,"AUTRES ",null,"Ensemble des autres postes (Régularisation, Cap Souscrit non app…)  (Net)",null,"Montant","AA + CW + CM + CN"]
[{"$nulls":3},"Ensemble des autres postes (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G36&\"]  /  [\"&G38&\"]\"","v":"[AA + CW + CM + CN]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"}]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant","(CO - 1A) +  90%×YQ  +  85%×YR  +  YS"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Total Capitaux propres",null,"Montant","DL"]
[{"$nulls":3},"Total Capitaux propres en % du Total Passif",null,"Pourcentage",{"$f":"G40&\"  /  [\"&G68&\"]\"","v":"DL  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[{"$nulls":3},"Capital social (ou équivalant)",null,"Montant","DA"]
[{"$nulls":3},"Ensemble des réserves + Report à nouveau",null,"Montant","DD + DE + DF + DG + DH"]
[{"$nulls":3},"Résultat de l'exercice",null,"Montant","DI"]
[{"$nulls":3},"Ensemble des autres postes (Subventions, Primes…)",null,"Montant","DB + DC + DJ + DK"]
[null,"AUTRES FONDS PROPRES",null,"Total des Autres Fonds Propres",null,"Montant","DO"]
[{"$nulls":3},"Total Autres fonds propres en % du Total Passif",null,"Pourcentage",{"$f":"G46&\"  /  [\"&G68&\"]\"","v":"DO  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[null,"PROVISIONS",null,"Ensemble des Provisions pour Risques et Charges",null,"Montant","DR"]
[{"$nulls":3},"Total Provisions en % du Total Passif",null,"Pourcentage",{"$f":"G48&\"  /  [\"&G68&\"]\"","v":"DR  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[null,"DETTES \nFINANCIERES","TOTAL","Total des dettes financières (avec engagements de Crédit-Bail & EENE)",null,"Montant","DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS"]
[{"$nulls":3},"Total des dettes financières (avec eng. de Crédit-Bail & EENE) en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G50&\"]  /  [\"&G68&\"]\"","v":"[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[null,null,"DETTES \nFINANCIERES MLT","Ensemble des dettes financières MLT",null,"Montant","(DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR"]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers MLT \n(avec Engagements de Crédit-Bail)",null,"Montant","(DS + DT + DV) - (7Y2 + 7Z2 + 8A2)  +  90%×YQ  +  85%×YR"]
[{"$nulls":3},"Dettes bancaires MLT",null,"Montant","DU - (VG2 + VH2)"]
[null,null,"FRNG","Fonds de Roulement Net Global",null,"Montant",{"$f":"\"[\"&G40&\" + \"&G46&\" - AA + \"&G48&\" + (\"&G52&\")\"&\"]  -  [\"&G7&\"]\"&\" - CW - CM - CN + ED\"","v":"[DL + DO - AA + DR + ((DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR)]  -  [BJ - BK + 90%×YQ  +  85%×YR] - CW - CM - CN + ED"}]
[null,null,"DETTES \nFINANCIERES CT","Ensemble des dettes financières CT",null,"Montant","7Y2 + 7Z2 + 8A2 + VG2 + VH2 + YS"]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers CT",null,"Montant","7Y2 + 7Z2 + 8A2"]
[{"$nulls":3},"Part à moins d'un an des Dettes Bancaires (hors découvert)",null,"Montant","VG2 + VH2 - EH"]
[{"$nulls":3},"Découvert (avec EENE)",null,"Montant","EH  +  YS"]
[null,null,"GEARING_BRT","Gearing Brut",null,"Pourcentage",{"$f":"\"[\"&G50&\"]  /  \"&G40","v":"[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  DL"}]
[null,null,"GEARING_NET","Gearing Net",null,"Pourcentage",{"$f":"\"[(\"&G50&\") - (\"&G31&\")]  /  \"&G40","v":"[(DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS) - ((CD + CF) - (CE + CG))]  /  DL"}]
[null,"DETTES \nNON FINANCIERES","TOTAL","Total des dettes non financières",null,"Montant",{"$f":"G64&\" + \"&G65","v":"DX + DW + DY + DZ + EA + EB"}]
[{"$nulls":3},"Total Dettes non financières en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G62&\"]  /  [\"&G68&\"]\"","v":"[DX + DW + DY + DZ + EA + EB]  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"Montant","DX"]
[{"$nulls":3},"Ensemble des autres dettes non financières",null,"Montant","DW + DY + DZ + EA + EB"]
[null,"AUTRES ",null,"Ensemble des autres postes (Régularisation…) ",null,"Montant","ED"]
[{"$nulls":3},"Ensemble des autres postes en % du Total Passif",null,"Pourcentage",{"$f":"G66&\"  /  [\"&G68&\"]\"","v":"ED  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"}]
[null,"TOTAL PASSIF",null,"Total Passif (avec EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant","EE  +  90%×YQ  +  85%×YR  +  YS"]
[]
["ENGAGEMENTS",null,null,"Engagements de Crédit-Bail Mobilier",null,"Montant","YQ"]
[{"$nulls":3},"Engagements de Crédit-Bail Immobilier",null,"Montant","YR"]
[{"$nulls":3},"Effets portés à l'Escompte et Non Echus",null,"Montant","YS"]
["EFFECTIFS",null,null,"Effectif moyen du personnel",null,null,"YP"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","EXPLOITATION","PRODUCTION","Chiffre d'Affaires",null,"Montant","FL"]
[{"$nulls":3},"dont % en France",null,"Pourcentage","(FA + FD + FG)  /  FL"]
[{"$nulls":3},"Dont Vente de Marchandise",null,"Montant","FC"]
[{"$nulls":3},"Dont Production vendue (Biens & Services)",null,"Montant","FF + FI"]
[{"$nulls":3},"Production Stockée & Production Immobilisée",null,"Montant","FM + FN"]
[null,null,"ACHATS \n& ∆ STOCKS","Ensembles des achats (Marchandises, Mat. Premières...)",null,"Montant","FS + FU"]
[{"$nulls":3},"Ensemble des variations de stocks (Marchandises, Mat. Premières...)",null,"Montant","FT + FV"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant",{"$f":"\"(\"&G75&\" + \"&G79&\") - (\"&G80&\" + \"&G81&\")\"","v":"(FL + FM + FN) - (FS + FU + FT + FV)"}]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage",{"$f":"\"[\"&G82&\"]  /  \"&G75","v":"[(FL + FM + FN) - (FS + FU + FT + FV)]  /  FL"}]
[null,null,"CHARGES EXTERNES","Autres achats et charges externes",null,"Montant","FW"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant",{"$f":"G82&\" - \"&G84","v":"(FL + FM + FN) - (FS + FU + FT + FV) - FW"}]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage",{"$f":"\"[\"&G85&\"]  /  \"&G75","v":"[(FL + FM + FN) - (FS + FU + FT + FV) - FW]  /  FL"}]
[null,null,"SUBV EXPLOITATION","Subventions d'Exploitation",null,"Montant","FO"]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Salaires, Traitements et Charges sociales",null,"Montant","FY + FZ"]
[{"$nulls":3},"Impôts, Taxes et assimilés",null,"Montant","FX"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant",{"$f":"G97&\" - \"&G95&\" + (\"&G96&\") - \"&G92","v":"GG - FP + (GA + GB + GC + GD) - FQ - GE"}]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage",{"$f":"\"[\"&G90&\"]  /  \"&G75","v":"[GG - FP + (GA + GB + GC + GD) - FQ - GE]  /  FL"}]
[null,null,"AUTRES","Autres Produits - Autres Charges",null,"Montant","FQ - GE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant",{"$f":"G97&\" - \"&G95&\" + (\"&G96&\") - \"&G117","v":"GG - FP + (GA + GB + GC + GD) - HJ"}]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage",{"$f":"\"[\"&G93&\"]  /  \"&G75","v":"[GG - FP + (GA + GB + GC + GD) - HJ]  /  FL"}]
[null,null,"REPRISES","Reprises (Amo/Prov) d'Exploitation",null,"Montant","FP"]
[null,null,"DOTATIONS","Ensemble des Dotations (Amo/Prov) d'Exploitation",null,"Montant","GA + GB + GC + GD"]
[null,null,"RESULTAT D'EXPLOIT.","Résultat d'Exploitation (Hors Participation des salariés)",null,"Montant","GG"]
[null,"OPERATIONS EN COMMUN",null,"(Bénéf. attribué ou perte transférée) - (Perte supportée ou bénéf. transféré) ",null,"Montant","GH - GI"]
[null,"EXPLOITATION  + OPERATIONS \nEN COMMUN",null,"Résultat d'Exploitation avec Opérations en commun",null,"Montant",{"$f":"G97&\" + (\"&G98&\")\"","v":"GG + (GH - GI)"}]
[null,null,"ROS","Résultat d'Exploitation avec Opérations en commun en % du CA",null,"Pourcentage",{"$f":"\"[\"&G99&\"]  /  \"&G75","v":"[GG + (GH - GI)]  /  FL"}]
[null,"FINANCIER","PRODUITS \nFINANCIERS","Intérêts et produits assimilés",null,"Montant","GL"]
[{"$nulls":3},"Ensemble des autres produits financiers",null,"Montant","GJ + GK + GN + GO"]
[{"$nulls":3},"Reprises (Amo/Prov) financières",null,"Montant","GM"]
[null,null,"CHARGES \nFINANCIERES","Intérêts et charges assimilées",null,"Montant","GR"]
[{"$nulls":3},"Ensemble des autres charges financières",null,"Montant","GS + GT"]
[{"$nulls":3},"Dotations (Amo/Prov) financières",null,"Montant","GQ"]
[null,null,"RESULTAT FINANCIER","Résultat Financier",null,"Montant","GV"]
[null,"RESULTAT COURANT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant","GW"]
[null,null,"TX_RES_CAI","RCAI en % du CA",null,"Pourcentage",{"$f":"G108&\"  /  \"&G75","v":"GW  /  FL"}]
[null,"EXCEPTIONNEL","PRODUITS  \nEXCEPTIONNELS","Produits exceptionnels sur opérations de gestion",null,"Montant","HA"]
[{"$nulls":3},"Produits exceptionnels sur opérations en capital",null,"Montant","HB"]
[{"$nulls":3},"Reprises sur provisions et transferts de charges",null,"Montant","HC"]
[null,null,"CHARGES \nEXCEPTIONNELLES","Charges exceptionnelles sur opérations de gestion",null,"Montant","HE"]
[{"$nulls":3},"Charges exceptionnelles sur opérations en capital",null,"Montant","HF"]
[{"$nulls":3},"Dotations exceptionnelles aux amortissements et provisions",null,"Montant","HG"]
[null,null,"RES. EXCEPTIONNEL","Résultat Exceptionnel",null,"Montant","HH"]
[null,"AUTRES",null,"Participation des salariés",null,"Montant","HJ"]
[{"$nulls":3},"Impôts sur les Sociétés",null,"Montant","HK"]
[null,null,"CAF","Capacité d'Autofinancement",null,"Montant",{"$f":"G97&\" - \"&G95&\" + (\"&G96&\") + (\"&G101&\" + \"&G102&\") - (\"&G104&\" + \"&G105&\") + \"&G110&\" - \"&G113&\" - \"&G117&\" - \"&G118","v":"GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK"}]
[null,null,"TX_CAF","CAF en % du CA",null,"Pourcentage",{"$f":"\"[\"&G119&\"]  /  \"&G75","v":"[GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK]  /  FL"}]
[null,"RESULTAT NET",null,"Résultat Net",null,"Montant","HN"]
[null,null,"TX_RES_NET","Résultat Net en % du CA",null,"Pourcentage",{"$f":"G121&\"  /  \"&G75","v":"HN  /  FL"}]
[]
["TABLEAU \nDE FLUX \nRECONSTITUE","CASH FLOW \nGENERE PAR L'ACTIVITE","EBE","Excédent Brut d'Exploitation","TF01","Montant",{"$f":"G90","v":"GG - FP + (GA + GB + GC + GD) - FQ - GE"}]
[null,null,"VARIATION DU BFR","Variation du poste \"Stocks et en-cours (Net)\"","TF02","Montant",{"$f":"\"[\"&G22&\"]  -  [\"&G22&\"]_1\"","v":"[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]  -  [(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]_1"}]
[{"$nulls":3},"Variation du poste \"Créances et réalisables (Net)\"","TF03","Montant",{"$f":"\"[\"&G25&\"]  -  [\"&G25&\"]_1\"","v":"[(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]  -  [(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]_1"}]
[{"$nulls":3},"Variation du poste \"Total des dettes non financières\"","TF04","Montant",{"$f":"\"[\"&G62&\"]  -  [\"&G62&\"]_1\"","v":"[DX + DW + DY + DZ + EA + EB]  -  [DX + DW + DY + DZ + EA + EB]_1"}]
[{"$nulls":3},"(-) Variation du BFR","TF05","Montant",{"$f":"C30&\"  -  \"&C30&\"_1\"","v":"BFR_NET  -  BFR_NET_1"}]
[{"$nulls":3},"(-) Production immobilisée","TF06","Montant",{"$f":"\"-FN\"","v":"-FN"}]
[null,null,"ETE","Excédent de Trésorerie d'Exploitation","TF07","Montant",{"$f":"G124&\"  -  (\"&G128&\" + \"&G129&\")\"","v":"GG - FP + (GA + GB + GC + GD) - FQ - GE  -  (BFR_NET  -  BFR_NET_1 + -FN)"}]
[null,null,"AUTRES FLUX LIES \nA L'ACTIVITE","(-) Décaissement lié au poste \"Intérêtes et charges assimilées\"","TF08","Montant",{"$f":"\"-\"&G104","v":"-GR"}]
[{"$nulls":3},"(-) Décaissement lié au poste \"Impôts sur les Sociétés\"","TF09","Montant",{"$f":"\"-\"&G118","v":"-HK"}]
[{"$nulls":3},"(-) Décaissement lié au poste \"Participation des salariés\"","TF10","Montant",{"$f":"\"-\"&G117","v":"-HJ"}]
[{"$nulls":3},"(-) Flux lié au hors exploitation","TF11","Montant",{"$f":"\"-\"&\"[(BZ + CB - (VB + UY + UZ + VN + VP))  -  (BZ + CB - (VB + UY + UZ + VN + VP))_1]  -  [(8K + Z2 + 8E)  -  (8K + Z2 + 8E)_1]\"","v":"-[(BZ + CB - (VB + UY + UZ + VN + VP))  -  (BZ + CB - (VB + UY + UZ + VN + VP))_1]  -  [(8K + Z2 + 8E)  -  (8K + Z2 + 8E)_1]"}]
[{"$nulls":3},"(+) Encaissements liés aux autres produits","TF12","Montant","(GJ + GK + GL + FQ + GH + GN + GO + HA + FO)"]
[{"$nulls":3},"(-) Décaissements liés aux autres charges","TF13","Montant",{"$f":"\"-\"&\"(GE + GI + GS + GT + HE)\"","v":"-(GE + GI + GS + GT + HE)"}]
[{"$nulls":3},"(+) Influence des transferts de charges","TF14","Montant","si   (A1 = 0)   alors   (FP - UF + GM - UH + HC - UK)   sinon   (A1 + GM - UH + HC - UK)"]
[null,null,"SOLDE","Flux de Trésorerie généré par l'Activité","TF15","Montant",{"$f":"E130&\" + \"&E131&\" + \"&E132&\" + \"&E133&\" + \"&E134&\" + \"&E135&\" + \"&E136&\" + \"&E137","v":"TF07 + TF08 + TF09 + TF10 + TF11 + TF12 + TF13 + TF14"}]
[null,"CASH-FLOW LIE \nAUX INVESTISSEMENTS","FLUX LIES \nAUX INVESTISSEMENTS","Décaissements lié aux Acquisitions d'Immobilisations","TF16","Montant","IY - (MY + NC)",{"$nulls":6},"0J à remplacer par IY ?"]
[{"$nulls":3},"Variation du poste \"Dettes sur immobilisations\"","TF17","Montant",{"$f":"\"-\"&\"(DZ - DZ_1)\"","v":"-(DZ - DZ_1)"}]
[{"$nulls":3},"Production immobilisé","TF18","Montant",{"$f":"\"-\"&\"FN\"","v":"-FN"}]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations","TF19","Montant",{"$f":"\"-\"&\"HB\"","v":"-HB"}]
[{"$nulls":3},"Réductions d'immobilisation financières : prêts","TF20","Montant",{"$f":"\"-\"&\"2E\"","v":"-2E"}]
[null,null,"SOLDE","Flux de trésorerie lié aux investissements","TF21","Montant",{"$f":"E139&\" + \"&E140&\" + \"&E141&\" + \"&E142&\" + \"&E143","v":"TF16 + TF17 + TF18 + TF19 + TF20"}]
[null,"SOLDE DE TRESO APRES INVESTISSEMENTS",null,"Solde de Trésorerie après Investissements","TF22","Montant",{"$f":"E138&\" + \"&E144","v":"TF15 + TF21"}]
[null,"CASH-FLOW LIE \nAU FINANCEMENT","FLUX LIES \nAU FINANCEMENT","Augmentation de capital en numéraire","TF23","Montant","(DA + DB - AA)  -  (DA + DB - AA)_1"]
[{"$nulls":3},"Augmentation des autres fonds propres","TF24","Montant","DO - DO_1"]
[{"$nulls":3},"Paiement dividende","TF25","Montant",{"$f":"\"-\"&\"ZE\"","v":"-ZE"}]
[{"$nulls":3},"Variation des subventions d'investissements","TF26","Montant","DJ - DJ_1"]
[{"$nulls":3},"Nouveaux emprunts","TF27","Montant","VJ"]
[{"$nulls":3},"Remboursements d'emprunts (yc CB)","TF28","Montant",{"$f":"\"-\"&\"VK\"","v":"-VK"}]
[{"$nulls":3},"Variation de compte courant d'associés","TF29","Montant","(VI - VC)  -  (VI - VC)_1"]
[null,null,"SOLDE","Flux de trésorerie lié au financement","TF30","Montant",{"$f":"E146&\" + \"&E147&\" + \"&E148&\" + \"&E149&\" + \"&E150&\" + \"&E151&\" + \"&E152","v":"TF23 + TF24 + TF25 + TF26 + TF27 + TF28 + TF29"}]
[null,"AJUSTEMENTS",null,"Ajustement (Intérêts courus non échus, prêts, crédit-bail, erreurs comptables…)","TF31","Montant",{"$f":"E156&\" - (\"&E144&\" + \"&E153&\")\"","v":"TF33 - (TF21 + TF30)"}]
[null,"VARIATION\nDE TRESORERIE","SOLDE PRECEDENT","Solde global de Trésorerie de l'exercice précédent","TF32","Montant","[CD + CF]_1   -   [YS + VX + {si (EH = 0) alors VG sinon EH}]_1"]
[null,null,"VARIATION NETTE DE TRESORERIE","Variation nette de trésorerrie","TF33","Montant","[(CD + CF) - (YS + VX + {si (EH = 0) alors VG sinon EH}]  -  [(CD + CF) - (YS + VX + {si (EH = 0) alors VG sinon EH}]_1"]
[{"$nulls":3},"Variation des disponibilités","TF34","Montant","(CD + CF)   -   (CD + CF)_1"]
[{"$nulls":3},"Variation des coucours court terme","TF35","Montant","[YS + VX + {si EH = 0 alors VG sinon EH}]   -   [YS + VX + {si EH = 0 alors VG sinon EH}]_1"]
[null,null,"SOLDE","Solde global de Trésorerie de l'exercice","TF36","Montant","[(CD + CF) - (YS + VX + {si (EH = 0) alors VG sinon EH}] "]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires",null,"Pourcentage","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (FS + FU + FW)"]
[{"$nulls":3},"Délai de Rotation des Stocks",null,"Pourcentage","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC",null,"Montant","360 × (BX - BY)"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360",null,"Montant","1,2 × (CHF_AFF - FK) + FK"]
[{"$nulls":3},"Délai de Rotation Clients",null,"Pourcentage","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC",null,"Montant","360 × DX"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (FS + FU + FW)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs",null,"Pourcentage","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360",null,"Montant","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360",null,"Montant","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Effectifs",null,"Montant","YP"]
[{"$nulls":3},"Ratio de Productivité",null,"Pourcentage","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué - Perte supportée)",null,"Montant","0,75 × (RES_EXP + GH - GI)"]
[{"$nulls":3},"BFR Net + Immobilisations",null,"Montant","BFR_NET +  IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés",null,"Pourcentage","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ",null,"Montant","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise",null,"Pourcentage","ROA"]
[null,null,"Rentabilité Financière","Résultat net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)",null,"Montant","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière",null,"Pourcentage","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS",null,"Montant","FX + HK"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat",null,"Pourcentage","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs",null,"Pourcentage","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales",null,"Montant","FY + HJ + FZ"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",null,"Pourcentage","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)",null,"Pourcentage","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes",null,"Montant","(AN + AP + AR + AT + AV + AX) - (AO + AQ + AS + AU + AW + AY) "]
[{"$nulls":3},"Immobilisations corporelles brutes",null,"Montant","AN + AP + AR + AT + AV + AX"]
[{"$nulls":3},"Ratio de Vétusté",null,"Pourcentage","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements",null,"Montant","GA"]
[{"$nulls":3},"Immobilisations Brutes",null,"Montant","BJ  "]
[{"$nulls":3},"Taux de vieillissement des immobilisations",null,"Pourcentage","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin",null,"Montant","TOT_BIL - IMMO_INCORP_NET  -  DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs",null,"Pourcentage","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)",null,"Montant","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs",null,"Pourcentage","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)",null,"Montant","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi",null,"Pourcentage","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA",null,"Pourcentage","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette",null,"Montant","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA",null,"Pourcentage","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",null,"Montant","(CJ - CK) - (CH - CI)"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières",null,"Montant","DET_FIN_CT  +  DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ",null,"Pourcentage","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client",null,"Montant","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières",null,"Montant","DET_FIN_CT  +  DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ",null,"Pourcentage","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash",null,"Pourcentage","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ",null,"Montant","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)",null,"Pourcentage","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)",null,"Pourcentage","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette",null,"Montant","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp",null,"Pourcentage","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA  -  IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts",null,"Montant","DET_FIN_1AN + GR"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif",null,"Pourcentage","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC "]
[{"$nulls":3},"Charge d'intérêts",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio",null,"Pourcentage","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF",null,"Pourcentage","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)",null,"Pourcentage","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ",null,"Montant","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)",null,"Pourcentage","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ",null,"Montant","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)",null,"Pourcentage","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow",null,"Pourcentage","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow",null,"Pourcentage","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ",null,"Montant","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel",null,"Pourcentage","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres",null,"Montant","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)",null,"Pourcentage","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",null,"Montant","EC + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)",null,"Pourcentage","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes",null,"Montant","EC + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Total Bilan",null,"Montant","TOT_BIL + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan",null,"Pourcentage","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)",null,"Montant","TOT_BIL + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)",null,"Pourcentage","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents",null,"Montant","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)",null,"Pourcentage","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables",null,"Montant","DL + DO + DR + DS + DT + DU + DV - EH + ED + BK - AA - CM"]
[{"$nulls":3},"Emplois stables",null,"Montant","BJ + CW + CN"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)",null,"Pourcentage","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360",null,"Montant","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires",null,"Pourcentage","TX_FRNG"]
[]
["EQUILIBRE BILANCIEL",null,"BFR_NET",null,null,"Montant"]
[null,null,"FRNG",null,null,"Montant"]
[null,null,"TRESO_DISPO",null,null,"Montant"]
[null,null,"TRESO_DEC",null,null,"Montant"]

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["Classement",null,null,"Poste",null,null,"Attribut",null,"Equivalence",null,"Criticité","Data"]
["Niveau1","Niveau2","Niveau3","Libellé","Complément","ID","Type","Restrict.","Equiv 1","Equiv 2",null,"N","∆","N-1","N-2","Commentaire"]
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[{"$nulls":3},"SIRET (3)",null,"EN03","Référence",{"$nulls":3},1]
[{"$nulls":3},"Néant (4)",null,"EN04","Top"]
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[{"$nulls":3},"Exercice N clos le (7)",null,"EN07","Date",{"$nulls":3},1]
[{"$nulls":3},"Année (8)",null,"EN08","Année",{"$nulls":3},1]
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[{"$nulls":4},"2_Amortissements/Provisions"]
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[{"$nulls":4},"2_Amortissements/Provisions","AM","Montant",{"$nulls":3},1]
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[{"$nulls":4},"2_Amortissements/Provisions","AQ","Montant",{"$nulls":3},1]
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[{"$nulls":4},"3_Net",{"$f":"F44&\"3\"","v":"AV3"},"Montant",null,{"$f":"F44&\" - \"&F45","v":"AV - AW"},null,1]
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[{"$nulls":4},"3_Net",{"$f":"F47&\"3\"","v":"AX3"},"Montant",null,{"$f":"F47&\" - \"&F48","v":"AX - AY"},null,1]
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[{"$nulls":4},"3_Net",{"$f":"F53&\"3\"","v":"CU3"},"Montant",null,{"$f":"F53&\" - \"&F54","v":"CU - CV"},null,1]
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[{"$nulls":3},"Autres titres immobilisés","1_Brut","BD","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BE","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F59&\"3\"","v":"BD3"},"Montant",null,{"$f":"F59&\" - \"&F60","v":"BD - BE"},null,1]
[{"$nulls":3},"Prêts","1_Brut","BF","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BG","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F62&\"3\"","v":"BF3"},"Montant",null,{"$f":"F62&\" - \"&F63","v":"BF - BG"},null,1]
[{"$nulls":3},"Autres immobilisations financières *","1_Brut","BH","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BI","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F65&\"3\"","v":"BH3"},"Montant",null,{"$f":"F65&\" - \"&F66","v":"BH - BI"},null,1]
[null,null,"TOTAL","TOTAL (II)","1_Brut","BJ","Montant",null,{"$f":"F14&\" + \"&F17&\" + \"&F20&\" + \"&F23&\" + \"&F26&\" + \"&F29&\" + \"&F32&\" + \"&F35&\" + \"&F38&\" + \"&F41&\" + \"&F44&\" + \"&F47&\" + \"&F50&\" + \"&F53&\" + \"&F56&\" + \"&F59&\" + \"&F62&\" + \"&F65","v":"AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX + CS + CU + BB + BD + BF + BH"},null,1]
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[{"$nulls":4},"3_Net",{"$f":"F68&\"3\"","v":"BJ3"},"Montant",null,"BJ - BK",null,1]
[null,"ACTIF \nCIRCULANT","STOCKS *","Matières premières, approvisionnements","1_Brut","BL","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BM","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F71&\"3\"","v":"BL3"},"Montant",null,{"$f":"F71&\" - \"&F72","v":"BL - BM"},null,1]
[{"$nulls":3},"En cours de production de biens","1_Brut","BN","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BO","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F74&\"3\"","v":"BN3"},"Montant",null,{"$f":"F74&\" - \"&F75","v":"BN - BO"},null,1]
[{"$nulls":3},"En cours de production de services","1_Brut","BP","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F77&\"3\"","v":"BP3"},"Montant",null,{"$f":"F77&\" - \"&F78","v":"BP - BQ"},null,1]
[{"$nulls":3},"Produits intermédiaires et finis","1_Brut","BR","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BS","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F80&\"3\"","v":"BR3"},"Montant",null,{"$f":"F80&\" - \"&F81","v":"BR - BS"},null,1]
[{"$nulls":3},"Marchandises","1_Brut","BT","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BU","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F83&\"3\"","v":"BT3"},"Montant",null,{"$f":"F83&\" - \"&F84","v":"BT - BU"},null,1]
[{"$nulls":3},"Avances et acomptes versés sur commandes","1_Brut","BV","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BW","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F86&\"3\"","v":"BV3"},"Montant",null,{"$f":"F86&\" - \"&F87","v":"BV - BW"},null,1]
[null,null,"CRÉANCES","Clients et comptes rattachés (3) *","1_Brut","BX","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","BY","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F89&\"3\"","v":"BX3"},"Montant",null,{"$f":"F89&\" - \"&F90","v":"BX - BY"},null,1]
[{"$nulls":3},"Autres créances (3)","1_Brut","BZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","CA","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F92&\"3\"","v":"BZ3"},"Montant",null,{"$f":"F92&\" - \"&F93","v":"BZ - CA"},null,1]
[{"$nulls":3},"Capital souscrit et appelé, non versé","1_Brut","CB","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","CC","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F95&\"3\"","v":"CB3"},"Montant",null,{"$f":"F95&\" - \"&F96","v":"CB - CC"},null,1]
[null,null,"DIVERS","Valeurs mobilières de placement (dont actions propres:……………… )","1_Brut","CD","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","CE","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F98&\"3\"","v":"CD3"},"Montant",null,{"$f":"F98&\" - \"&F99","v":"CD - CE"},null,1]
[{"$nulls":3},"Disponibilités","1_Brut","CF","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","CG","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F101&\"3\"","v":"CF3"},"Montant",null,{"$f":"F101&\" - \"&F102","v":"CF - CG"},null,1]
[null,"COMPTES DE\nREGULARISATION",null,"Charges constatées d'avances (3) * ","1_Brut","CH","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions","CI","Montant",{"$nulls":3},1]
[{"$nulls":4},"3_Net",{"$f":"F104&\"3\"","v":"CH3"},"Montant",null,{"$f":"F104&\" - \"&F105","v":"CH - CI"},null,1]
[{"$nulls":3},"TOTAL (III)","1_Brut","CJ","Montant",null,{"$f":"F71&\" + \"&F74&\" + \"&F77&\" + \"&F80&\" + \"&F83&\" + \"&F86&\" + \"&F89&\" + \"&F92&\" + \"&F95&\" + \"&F98&\" + \"&F101&\" + \"&F104","v":"BL + BN + BP + BR + BT + BV + BX + BZ + CB + CD + CF + CH"},null,1]
[{"$nulls":4},"2_Amortissements/Provisions","CK","Montant",null,{"$f":"F72&\" + \"&F75&\" + \"&F78&\" + \"&F81&\" + \"&F84&\" + \"&F87&\" + \"&F90&\" + \"&F93&\" + \"&F96&\" + \"&F99&\" + \"&F102&\" + \"&F105","v":"BM + BO + BQ + BS + BU + BW + BY + CA + CC + CE + CG + CI"},null,1]
[{"$nulls":4},"3_Net",{"$f":"F107&\"3\"","v":"CJ3"},"Montant",{"$nulls":3},1]
[{"$nulls":3},"Frais d'émission d'emprunt à étaler (IV)","1_Brut","CW","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions",null,"Montant"]
[{"$nulls":4},"3_Net",{"$f":"F110&\"3\"","v":"CW3"},"Montant",null,{"$f":"F110","v":"CW"},null,1]
[{"$nulls":3},"Primes de remboursement des obligations (V)","1_Brut","CM","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions",null,"Montant"]
[{"$nulls":4},"3_Net",{"$f":"F113&\"3\"","v":"CM3"},"Montant",null,{"$f":"F113","v":"CM"},null,1]
[{"$nulls":3},"Écarts de conversion actif * (VI)","1_Brut","CN","Montant",{"$nulls":3},1]
[{"$nulls":4},"2_Amortissements/Provisions",null,"Montant"]
[{"$nulls":4},"3_Net",{"$f":"F116&\"3\"","v":"CN3"},"Montant",null,{"$f":"F116","v":"CN"},null,1]
[null,"TOTAL GÉNÉRAL",null,"TOTAL GÉNÉRAL (I à VI)","1_Brut","CO","Montant",null,{"$f":"F11&\" + \"&F68&\" + \"&F107&\" + \"&F110&\" + \"&F113&\" + \"&F116","v":"AA + BJ + CJ + CW + CM + CN"},null,1]
[{"$nulls":4},"2_Amortissements/Provisions","1A","Montant",null,{"$f":"F69&\" + \"&F108","v":"BK + CK"},null,1]
[{"$nulls":4},"3_Net",{"$f":"F119&\"3\"","v":"CO3"},"Montant",null,{"$f":"F119&\" - \"&F120","v":"CO - 1A"},null,1]
[null,"COMPLÉMENTS","Renvois:(1) dont \ndroit au bail :","Renvois:(1) dont droit au bail :",null,111,{"$nulls":4},3]
[{"$nulls":3},"(2) Part à moins d'1 an des immobilisations financières nettes",null,"CP",{"$nulls":4},1]
[{"$nulls":3},"(3) Part à plus d'1 an :",null,"CR",{"$nulls":4},1]
[null,null,"Clause de réserve \nde propriété * : ","Immobilisations :",null,121,{"$nulls":4},3]
[{"$nulls":3},"Stocks : ",null,122,{"$nulls":4},3]
[{"$nulls":3},"Créances :",null,123,{"$nulls":4},3]
["PASSIF BILAN","CAPITAUX PROPRES",null,"Capital social ou individuel (1) * (Dont versé : …………………………………)",null,"DA","Montant",{"$nulls":3},1]
[{"$nulls":3},"Primes d'émission, de fusion, d'apport…",null,"DB","Montant",{"$nulls":3},1]
[{"$nulls":3},"Écarts de réévaluation (2) *",null,"DC","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont écart d'équivalence",null,"EK","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserve légale (3)",null,"DD","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserves statutaires ou contractuelles",null,"DE","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserves réglementées (3) *",null,"DF","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont réserve spéciale des provisions pour fluctuation des cours",null,"B1","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres réserves",null,"DG","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont réserve relative à l'achat d'œuvres originales d'artistes vivants *",null,"EJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Report à nouveau",null,"DH","Montant",{"$nulls":3},1]
[{"$nulls":3},"RÉSULTAT DE L'EXERCICE (bénéfice ou perte)",null,"DI","Montant",null,null,0,1]
[{"$nulls":3},"Subventions d'investissement",null,"DJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions réglementées *",null,"DK","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL (I)",null,"DL","Montant",null,{"$f":"F128&\" + \"&F129&\" + \"&F130&\" + \"&F132&\" + \"&F133&\" + \"&F134&\" + \"&F136&\" + \"&F138&\" + \"&F139&\" + \"&F140&\" + \"&F141","v":"DA + DB + DC + DD + DE + DF + DG + DH + DI + DJ + DK"},null,1]
[null,"Autres fonds propres",null,"Produit des émissions de titres participatifs",null,"DM","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances conditionnées",null,"DN","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL (II)",null,"DO","Montant",null,{"$f":"F143&\" + \"&F144","v":"DM + DN"},null,1]
[null,"Provisions pour \nrisques et charges",null,"Provisions pour risques",null,"DP","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions pour charges",null,"DQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL (III)",null,"DR","Montant",null,{"$f":"F146&\" + \"&F147","v":"DP + DQ"},null,1]
[null,"DETTES (4)",null,"Emprunts obligatoires convertibles",null,"DS","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres emprunts obligatoires",null,"DT","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit (5)",null,"DU","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes financières divers",null,"DV","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont emprunts participatifs",null,"EI","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances et acomptes reçus sur commandes en cours",null,"DW","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"DX","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes fiscales et sociales",null,"DY","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes sur immobilisations et comptes rattachés",null,"DZ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres dettes",null,"EA","Montant",{"$nulls":3},1]
[null,"Compte de régul.",null,"Produits constatés d'avance (4)",null,"EB","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL (IV)",null,"EC","Montant",null,{"$f":"F149&\" + \"&F150&\" + \"&F151&\" + \"&F152&\" + \"&F154&\" + \"&F155&\" + \"&F156&\" + \"&F157&\" + \"&F158&\" + \"&F159","v":"DS + DT + DU + DV + DW + DX + DY + DZ + EA + EB"},null,1]
[null,"TOTAL (V)",null,"Écart de conversion passif *",null,"ED","Montant",{"$nulls":3},1]
[null,"TOTAL GENERAL (I à V)",null,"TOTAL GENERAL (I à V)",null,"EE","Montant",null,{"$f":"F142&\" + \"&F145&\" + \"&F148&\" + \"&F160&\" + \"&F161","v":"DL + DO + DR + EC + ED"}," - ",1]
[null,"RENVOIS",null,"(1) Écart de réévaluation incorporé au capital",null,"1B","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) dont  Réserve spéciale de réévaluation (1959)",null,"1C","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) dont Écart de réévaluation libre",null,"1D","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) dont Réserve de réévaluation (1976)",null,"1E","Montant",{"$nulls":3},1]
[{"$nulls":3},"(3) dont réserve spéciale des plus-values à long terme *",null,"EF","Montant",{"$nulls":3},1]
[{"$nulls":3},"(4) Dettes et produits constatés d'avance à moins d'un an",null,"EG","Montant",{"$nulls":3},1]
[{"$nulls":3},"(5) Dont concours bancaires courants, et soldes créditeurs de banques et CCP",null,"EH","Montant",{"$nulls":3},1]
["COMPTE DE RESULTAT","EXPLOITATION","PRODUITS D'EXPLOITATION","Ventes de marchandises *","France","FA","Montant",{"$nulls":3},1]
[{"$nulls":4},"Exportations et livraisons intracommunautaires","FB","Montant",{"$nulls":3},1]
[{"$nulls":4},"Total","FC","Montant",null,{"$f":"F170&\" + \"&F171","v":"FA + FB"},null,1]
[{"$nulls":3},"Production vendue Biens *","France","FD","Montant",{"$nulls":3},1]
[{"$nulls":4},"Exportations et livraisons intracommunautaires","FE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Total","FF","Montant",null,{"$f":"F173&\" + \"&F174","v":"FD + FE"},null,1]
[{"$nulls":3},"Production vendue Services *","France","FG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Exportations et livraisons intracommunautaires","FH","Montant",{"$nulls":3},1]
[{"$nulls":4},"Total","FI","Montant",null,{"$f":"F176&\" + \"&F177","v":"FG + FH"},null,1]
[{"$nulls":3},"Chiffres d'affaires nets *","France","FJ","Montant",null,{"$f":"F170&\" + \"&F173&\" + \"&F176","v":"FA + FD + FG"},null,1]
[{"$nulls":4},"Exportations et livraisons intracommunautaires","FK","Montant",null,{"$f":"F171&\" + \"&F174&\" + \"&F177","v":"FB + FE + FH"},null,1]
[{"$nulls":4},"Total","FL","Montant",null,{"$f":"F172&\" + \"&F175&\" + \"&F178","v":"FC + FF + FI"},null,1]
[{"$nulls":3},"Production stockée *",null,"FM","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production immobilisée *",null,"FN","Montant",{"$nulls":3},1]
[{"$nulls":3},"Subventions d'exploitation",null,"FO","Montant",{"$nulls":3},1]
[{"$nulls":3},"Reprises sur amortissements et provisions, transferts de charges * (9)",null,"FP","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits (1) (11)",null,"FQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES PRODUITS D'EXPLOITATION (2) (I) ",null,"FR","Montant",null,{"$f":"F181&\" + \"&F182&\" + \"&F183&\" + \"&F184&\" + \"&F185&\" + \"&F186","v":"FL + FM + FN + FO + FP + FQ"},null,1]
[null,null,"CHARGES D'EXPLOITATION","Achats de marchandises (y compris droits de douane) *",null,"FS","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de stocks (marchandises) *",null,"FT","Montant",{"$nulls":3},1]
[{"$nulls":3},"Achats de matières premières et autres approvisionnements (y compris droits de douane) *",null,"FU","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de stocks (matières premières et approvisionnements) *",null,"FV","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres achats et charges externes (3) (6bis) *",null,"FW","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôts, taxes et versements assimilés *",null,"FX","Montant",{"$nulls":3},1]
[{"$nulls":3},"Salaires et traitements * ",null,"FY","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges sociales (10)",null,"FZ","Montant",{"$nulls":3},1]
[{"$nulls":3},"DOTATIONS D'EXPLOITATION Sur immobilisations - dotations aux amortissements * (14)",null,"GA","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont montant de l'amortissement du fonds de commerce (en application de l'article 39, 1-2°, al.3) indiqué dans la case HS",null,"HS",{"$nulls":4},1]
[{"$nulls":3},"DOTATIONS D'EXPLOITATION Sur immobilisations - dotations aux provisions *",null,"GB","Montant",{"$nulls":3},1]
[{"$nulls":3},"DOTATIONS D'EXPLOITATION Sur actif circulant : dotations aux provisions *",null,"GC","Montant",{"$nulls":3},1]
[{"$nulls":3},"DOTATIONS D'EXPLOITATION Pour risques et charges : dotations aux provisions",null,"GD","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres charges (12)",null,"GE","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES CHARGES D'EXPLOITATION (4) (II)",null,"GF","Montant",null,{"$f":"F188&\" + \"&F189&\" + \"&F190&\" + \"&F191&\" + \"&F192&\" + \"&F193&\" + \"&F194&\" + \"&F195&\" + \"&F196&\" + \"&F198&\" + \"&F199&\" + \"&F200&\" + \"&F201","v":"FS + FT + FU + FV + FW + FX + FY + FZ + GA + GB + GC + GD + GE"},null,1]
[null,null,"RÉSULTAT D'EXPLOITATION","1 – RÉSULTAT D'EXPLOITATION (I – II)",null,"GG","Montant",null,{"$f":"F187&\" - \"&F202","v":"FR - GF"},null,1]
[null,"Opérations en commun",null,"Bénéfice attribué ou perte transférée * (III)",null,"GH","Montant",{"$nulls":3},1]
[{"$nulls":3},"Perte supportée ou bénéfice transféré * (IV)",null,"GI","Montant",{"$nulls":3},1]
[null,"FINANCIER","PRODUITS FINANCIERS","Produits financiers de participations (5)",null,"GJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits des autres valeurs mobilières et créances de l'actif immobilisé (5)",null,"GK","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres intérêts et produits assimilés (5)",null,"GL","Montant",{"$nulls":3},1]
[{"$nulls":3},"Reprises sur provisions et transferts de charges ",null,"GM","Montant",{"$nulls":3},1]
[{"$nulls":3},"Différences positives de change",null,"GN","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits nets sur cessions de valeurs mobilières de placement",null,"GO","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES PRODUITS FINANCIERS (V) ",null,"GP","Montant",null,{"$f":"F206&\" + \"&F207&\" + \"&F208&\" + \"&F209&\" + \"&F210&\" + \"&F211","v":"GJ + GK + GL + GM + GN + GO"},null,1]
[null,null,"CHARGES FINANCIÈRES","Dotations financières aux amortissements et provisions *",null,"GQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts et charges assimilées (6)",null,"GR","Montant",{"$nulls":3},1]
[{"$nulls":3},"Différences négatives de change",null,"GS","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges nettes sur cessions de valeurs mobilières de placement",null,"GT","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES CHARGES FINANCIÈRES (VI)",null,"GU","Montant",null,{"$f":"F213&\" + \"&F214&\" + \"&F215&\" + \"&F216","v":"GQ + GR + GS + GT"},null,1]
[null,null,"RÉSULTAT FINANCIER","2 – RÉSULTAT FINANCIER (V – VI)",null,"GV","Montant",null,{"$f":"F212&\" - \"&F217","v":"GP - GU"},null,1]
[null,"RÉSULTAT COURANT AVANT IMPÔTS ",null,"3 – RÉSULTAT COURANT AVANT IMPÔTS (I – II + III – IV + V – VI)",null,"GW","Montant",null,{"$f":"F203&\" + \"&F204&\" - \"&F205&\" + \"&F218","v":"GG + GH - GI + GV"},null,1]
[null,"EXCEPTIONNEL","PRODUITS EXCEPTIONNELS","Produits exceptionnels sur opérations de gestion",null,"HA","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits exceptionnels sur opérations en capital *",null,"HB","Montant",{"$nulls":3},1]
[{"$nulls":3},"Reprises sur provisions et transferts de charges",null,"HC","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total des produits exceptionnels (7) (VII)",null,"HD","Montant",null,{"$f":"F220&\" + \"&F221&\" + \"&F222","v":"HA + HB + HC"},null,1]
[null,null,"CHARGES EXCEPTIONNELLES","Charges exceptionnelles sur opérations de gestion (6 bis)",null,"HE","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges exceptionnelles sur opérations en capital *",null,"HF","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations exceptionnelles aux amortissements et provisions (6 ter)",null,"HG","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total des charges exceptionnelles (7) (VIII)",null,"HH","Montant",null,{"$f":"F224&\" + \"&F225&\" + \"&F226","v":"HE + HF + HG"},null,1]
[null,null,"RÉSULTAT EXCEPTIONNEL","4 – RÉSULTAT EXCEPTIONNEL (VII – VIII)",null,"HI","Montant",null,{"$f":"F223&\" - \"&F227","v":"HD - HH"},null,1]
[{"$nulls":3},"Participation des salariés aux résultats de l'entreprise (IX)",null,"HJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôts sur les bénéfices * (X) ",null,"HK","Montant",{"$nulls":3},1]
[null,"RESULTAT NET","TOTAUX","TOTAL DES PRODUITS (I + III + V + VII) ",null,"HL","Montant",null,{"$f":"F187&\" + \"&F204&\" + \"&F212&\" + \"&F223","v":"FR + GH + GP + HD"},null,1]
[{"$nulls":3},"TOTAL DES CHARGES (II + IV + VI + VIII + IX + X)",null,"HM","Montant",null,{"$f":"F202&\" + \"&F205&\" + \"&F217&\" + \"&F227&\" + \"&F229&\" + \"&F230","v":"GF + GI + GU + HH + HJ + HK"},null,1]
[null,null,"RESULTAT NET","5 – BÉNÉFICE OU PERTE (Total des produits – Total des charges)",null,"HN","Montant",null,{"$f":"F231&\" - \"&F232","v":"HL - HM"},null,1]
[null,"RENVOIS",null,"(1) Dont produits nets partiels sur opérations à long terme",null,"HO","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) Dont produits de locations immobilières",null,"HY","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) Dont produits d'exploitation afférents à des exercices antérieurs ( à détailler au (8) ci-dessous) ",null,"1G","Montant",{"$nulls":3},1]
[{"$nulls":3},"(3) Dont Crédit-bail mobilier *",null,"HP","Montant",{"$nulls":3},1]
[{"$nulls":3},"(3) Dont Crédit-bail immobilier *",null,"HQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"(4) Dont charges d'exploitation afférentes à des exercices antérieurs (à détailler au (8) ci-dessous) ",null,"1H","Montant",{"$nulls":3},1]
[{"$nulls":3},"(5) Dont produits concernant les entreprises liées",null,"1J","Montant",{"$nulls":3},1]
[{"$nulls":3},"(6) Dont intérêts concernant les entreprises liées",null,"1K","Montant",{"$nulls":3},1]
[{"$nulls":3},"(6bis) Dont dons faits aux organismes d'intérêts général (article 238 bis du CGI)",null,"HX","Montant",{"$nulls":3},1]
[{"$nulls":3},"(6 ter) Dont amortissements des souscriptions dans des PME innovantes (art. 217 octies du CGI)",null,"RC","Montant",{"$nulls":3},1]
[{"$nulls":3},"(6 ter) Dont amortissements exceptionnels de 25% des constructions nouvelles (art. 39 quinquies D du CGI)",null,"RD","Montant",{"$nulls":3},1]
[{"$nulls":3},"(7) Détail des produits et charges exceptionnels (si le nombre de lignes est insuffisant, reproduire le cadre (7) et le joindre en annexe) :","Excercice N: Charges Exceptionnelles_1 (A)","371A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_2 (A)","372A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_3 (A)","373A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_4 (A)","374A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_1 (B)","371B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_2 (B)","372B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_3 (B)","373B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_4 (B)","374B","Montant",{"$nulls":3},3]
[{"$nulls":3},"(8) Détail des produits et charges sur exercices antérieurs :","Excercice N: Charges Exceptionnelles_1 (A)","381A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_2 (A)","382A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_3 (A)","383A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Excercice N: Charges Exceptionnelles_4 (A)","384A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_1 (B)","381B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_2 (B)","382B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_3 (B)","383B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Exercice N: Produits exceptionnels_4 (B)","384B","Montant",{"$nulls":3},3]
[{"$nulls":3},"(9) Dont transfert de charges",null,"A1","Montant",{"$nulls":3},1]
[{"$nulls":3},"(10) Dont cotisations personnelles de l'exploitant (13)",null,"A2","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont montant des cotisations sociales obligatoires hors CSG/CRDS",null,"A5","Montant",{"$nulls":3},1]
[{"$nulls":3},"(11) Dont redevances pour concessions de brevets, de licences (produits)",null,"A3","Montant",{"$nulls":3},1]
[{"$nulls":3},"(12) Dont redevances pour concessions de brevets, de licences (charges)",null,"A4","Montant",{"$nulls":3},1]
[{"$nulls":3},"(13) Dont primes et cotisations complémentaires personnelles Facultatives",null,"A6","Montant",{"$nulls":3},1]
[{"$nulls":3},"(13) Dont primes et cotisations complémentaires personnelles Obligatoires",null,"A9","Montant",{"$nulls":3},1]
[{"$nulls":3},"(14) Dont montant d l'amortissmet du fons de commerce (en application de l'articl 39, 1-2°, al.3)",null,"HS","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont cotisations facultatives Madelin",null,"A7","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont cotisations facultatives aux nouveaux plans d'épargne retraite",null,"A8","Montant",{"$nulls":3},1]
["ANNEXE","IMMOBILISATIONS","INCORPORELLES","Frais d'établissement et de développement TOTAL I","Valeur brute des immobilisations au début de l'exercice","CZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","D8","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","D9","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IN","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","C0","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","D0","Montant",null,{"$f":"F271&\" + \"&F272&\" + \"&F273&\" - \"&F274&\" - \"&F275","v":"CZ + D8 + D9 - IN - C0"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","D7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres postes d'immobilisations incorporelles TOTAL II","Valeur brute des immobilisations au début de l'exercice","KD","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KF","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IO","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","LV","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","LW","Montant",null,{"$f":"F278&\" + \"&F279&\" + \"&F280&\" - \"&F281&\" - \"&F282","v":"KD + KE + KF - IO - LV"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","1X","Montant",{"$nulls":3},1]
[null,null,"CORPORELLES","Terrains","Valeur brute des immobilisations au début de l'exercice","KG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KH","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KI","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IP","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","LX","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","LY","Montant",null,{"$f":"F285&\" + \"&F286&\" + \"&F287&\" - \"&F288&\" - \"&F289","v":"KG + KH + KI - IP - LX"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","LZ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Constructions \nSur sol propre","Valeur brute des immobilisations au début de l'exercice","KJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KK","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KL","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MA","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MB","Montant",null,{"$f":"F292&\" + \"&F293&\" + \"&F294&\" - \"&F295&\" - \"&F296","v":"KJ + KK + KL - IQ - MA"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MC","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont composants",null,"L9","Montant",{"$nulls":3},1]
[{"$nulls":3},"Construction \nSur sol d'autrui","Valeur brute des immobilisations au début de l'exercice","KM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KN","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KO","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IR","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MD","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","ME","Montant",null,{"$f":"F300&\" + \"&F301&\" + \"&F302&\" - \"&F303&\" - \"&F304","v":"KM + KN + KO - IR - MD"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MF","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont composants",null,"M1","Montant",{"$nulls":3},1]
[{"$nulls":3},"Construction \nInstallations gales, agencts*, aménagts des constructions","Valeur brute des immobilisations au début de l'exercice","KP","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KR","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MH","Montant",null,{"$f":"F308&\" + \"&F309&\" + \"&F310&\" - \"&F311&\" - \"&F312","v":"KP + KQ + KR - IS - MG"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MI","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont composants",null,"M2","Montant",{"$nulls":3},1]
[{"$nulls":3},"Installations techniques, matériel et outillage industriels","Valeur brute des immobilisations au début de l'exercice","KS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KT","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KU","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IT","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MK","Montant",null,{"$f":"F316&\" + \"&F317&\" + \"&F318&\" - \"&F319&\" - \"&F320","v":"KS + KT + KU - IT - MJ"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","ML","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont composants",null,"M3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immo. Corporelles \nInstallations générales, agencements, aménagements divers *","Valeur brute des immobilisations au début de l'exercice","KV","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KW","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","KX","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IU","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MN","Montant",null,{"$f":"F324&\" + \"&F325&\" + \"&F326&\" - \"&F327&\" - \"&F328","v":"KV + KW + KX - IU - MM"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MO","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de transport *","Valeur brute des immobilisations au début de l'exercice","KY","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","KZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LA","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IV","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MP","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MQ","Montant",null,{"$f":"F331&\" + \"&F332&\" + \"&F333&\" - \"&F334&\" - \"&F335","v":"KY + KZ + LA - IV - MP"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MR","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de bureau et mobilier informatique","Valeur brute des immobilisations au début de l'exercice","LB","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LC","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LD","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IW","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MT","Montant",null,{"$f":"F338&\" + \"&F339&\" + \"&F340&\" - \"&F341&\" - \"&F342","v":"LB + LC + LD - IW - MS"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MU","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immo. Corporelles \nEmballages récupérables et divers * ","Valeur brute des immobilisations au début de l'exercice","LE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LF","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IX","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MV","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","MW","Montant",null,{"$f":"F345&\" + \"&F346&\" + \"&F347&\" - \"&F348&\" - \"&F349","v":"LE + LF + LG - IX - MV"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","MX","Montant",{"$nulls":3},1]
[{"$nulls":3},"Immobilisations corporelles en cours","Valeur brute des immobilisations au début de l'exercice","LH","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LI","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","MY","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","MZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","NA","Montant",null,{"$f":"F352&\" + \"&F353&\" + \"&F354&\" - \"&F355&\" - \"&F356","v":"LH + LI + LJ - MY - MZ"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","NB","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances et acomptes","Valeur brute des immobilisations au début de l'exercice","LK","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LL","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","NC","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","ND","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","NE","Montant",null,{"$f":"F359&\" + \"&F360&\" + \"&F361&\" - \"&F362&\" - \"&F363","v":"LK + LL + LM - NC - ND"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","NF","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL III ","Valeur brute des immobilisations au début de l'exercice","LN","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LO","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LP","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IY","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","NG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","NH","Montant",null,{"$f":"F366&\" + \"&F367&\" + \"&F368&\" - \"&F369&\" - \"&F370","v":"LN + LO + LP - IY - NG"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","NI","Montant",{"$nulls":3},1]
[null,null,"FINANCIÈRES","Participations évaluées par mise en équivalence","Valeur brute des immobilisations au début de l'exercice","8G","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","8M","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","8T","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","IZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","0U","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","M7","Montant",null,{"$f":"F373&\" + \"&F374&\" + \"&F375&\" - \"&F376&\" - \"&F377","v":"8G + 8M + 8T - IZ - 0U"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","0W","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres participations","Valeur brute des immobilisations au début de l'exercice","8U","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","8V","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","8W","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","I0","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","0X","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","0Y","Montant",null,{"$f":"F380&\" + \"&F381&\" + \"&F382&\" - \"&F383&\" - \"&F384","v":"8U + 8V + 8W - I0 - 0X"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","0Z","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres titres immobilisés","Valeur brute des immobilisations au début de l'exercice","1P","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","1R","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","1S","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","I1","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","2B","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","2C","Montant",null,{"$f":"F387&\" + \"&F388&\" + \"&F389&\" - \"&F390&\" - \"&F391","v":"1P + 1R + 1S - I1 - 2B"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","2D","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prêts et autres immobilisations financières ","Valeur brute des immobilisations au début de l'exercice","1T","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","1U","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","1V","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","I2","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","2E","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","2F","Montant",null,{"$f":"F394&\" + \"&F395&\" + \"&F396&\" - \"&F397&\" - \"&F398","v":"1T + 1U + 1V - I2 - 2E"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","2G","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL IV ","Valeur brute des immobilisations au début de l'exercice","LQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","LR","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","LS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","I3","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","NJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","NK","Montant",null,{"$f":"F401&\" + \"&F402&\" + \"&F403&\" - \"&F404&\" - \"&F405","v":"LQ + LR + LS - I3 - NJ"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","2H","Montant",{"$nulls":3},1]
[null,null,"TOTAL GÉNÉRAL (I + II + III + IV)",null,"Valeur brute des immobilisations au début de l'exercice","0G","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentation - Consécutives à une réévaluation pratiquée au cours de l'exercice ou résultant d'une mise en équivalence","0H","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations - Acquisitions, créations, apports et virements de poste à poste","0J","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions - Valeur brute des immobilisations au début de l'exercice","I4","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminution - Par cession à des tiers ou mises hors service ou résultant d'une mise en équivalence","0K","Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations à la fin de l'exercice","0L","Montant",null,{"$f":"F408&\" + \"&F409&\" + \"&F410&\" - \"&F411&\" - \"&F412","v":"0G + 0H + 0J - I4 - 0K"},null,1]
[{"$nulls":4},"Réévaluation légale* ou évaluation par mise en équivalence / Valeur d'origine des immobilisations en fin d'exercice","0M","Montant",{"$nulls":3},1]
["ANNEXE\nAMORTS.","CADRE A\n\nSITUATIONS ET MOUVEMENTS DE L'EXERCICE DES AMORTISSEMENTS TECHNIQUES (OU VENANT EN DIMINUTION DE L'ACTIF) *",null,"Frais d'établissement et de développement ","Montant des amortissements au début de l'exercice","CY","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","EL","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","EM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","EN","Montant",null,{"$f":"F415&\" + \"&F416&\" - \"&F417","v":"CY + EL - EM"},null,1]
[{"$nulls":3},"Fonds commercial","Montant des amortissements au début de l'exercice","RE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","RF","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","RI","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","RJ","Montant",null,{"$f":"F419&\" + \"&F420&\" - \"&F421","v":"RE + RF - RI"},null,1]
[{"$nulls":3},"Autres immobilisations incorporelles","Montant des amortissements au début de l'exercice","PE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","PF","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","PG","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","PH","Montant",null,{"$f":"F423&\" + \"&F424&\" - \"&F425","v":"PE + PF - PG"},null,1]
[{"$nulls":3},"TOTAL I","Montant des amortissements au début de l'exercice","RK","Montant",null,{"$f":"F415&\" + \"&F419&\" + \"&F423","v":"CY + RE + PE"},null,1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","RM","Montant",null,{"$f":"F416&\" + \"&F420&\" + \"&F424","v":"EL + RF + PF"},null,1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","RN","Montant",null,{"$f":"F417&\" + \"&F421&\" + \"&F425","v":"EM + RI + PG"},null,1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","RO","Montant",null,{"$f":"F418&\" + \"&F422&\" + \"&F426","v":"EN + RJ + PH"},null,1]
[{"$nulls":3},"Terrains","Montant des amortissements au début de l'exercice","PI","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","PJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","PK","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","PL","Montant",null,{"$f":"F431&\" + \"&F432&\" - \"&F433","v":"PI + PJ - PK"},null,1]
[{"$nulls":3},"Constructions \nSur sol propre","Montant des amortissements au début de l'exercice","PM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","PN","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","PO","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","PQ","Montant",null,{"$f":"F435&\" + \"&F436&\" - \"&F437","v":"PM + PN - PO"},null,1]
[{"$nulls":3},"Construction \nSur sol d'autrui","Montant des amortissements au début de l'exercice","PR","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","PS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","PT","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","PU","Montant",null,{"$f":"F439&\" + \"&F440&\" - \"&F441","v":"PR + PS - PT"},null,1]
[{"$nulls":3},"Construction \nInstallations gales, agencts*, aménagts des constructions","Montant des amortissements au début de l'exercice","PV","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","PW","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","PX","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","PY","Montant",null,{"$f":"F443&\" + \"&F444&\" - \"&F445","v":"PV + PW - PX"},null,1]
[{"$nulls":3},"Installations techniques, matériel et outillage industriels","Montant des amortissements au début de l'exercice","PZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QA","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QB","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QC","Montant",null,{"$f":"F447&\" + \"&F448&\" - \"&F449","v":"PZ + QA - QB"},null,1]
[{"$nulls":3},"Autres immo. Corporelles \nInstallations générales, agencements, aménagements divers *","Montant des amortissements au début de l'exercice","QD","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QE","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QF","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QG","Montant",null,{"$f":"F451&\" + \"&F452&\" - \"&F453","v":"QD + QE - QF"},null,1]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de transport","Montant des amortissements au début de l'exercice","QH","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QI","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QK","Montant",null,{"$f":"F455&\" + \"&F456&\" - \"&F457","v":"QH + QI - QJ"},null,1]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de bureau et mobilier informatique ","Montant des amortissements au début de l'exercice","QL","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QM","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QN","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QO","Montant",null,{"$f":"F459&\" + \"&F460&\" - \"&F461","v":"QL + QM - QN"},null,1]
[{"$nulls":3},"Autres immo. Corporelles \nEmballages récupérables et divers * ","Montant des amortissements au début de l'exercice","QP","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QR","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QS","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QT","Montant",null,{"$f":"F463&\" + \"&F464&\" - \"&F465","v":"QP + QR - QS"},null,1]
[{"$nulls":3},"TOTAL II","Montant des amortissements au début de l'exercice","QU","Montant",null,{"$f":"F431&\" + \"&F435&\" + \"&F439&\" + \"&F443&\" + \"&F447&\" + \"&F451&\" + \"&F455&\" + \"&F459&\" + \"&F463","v":"PI + PM + PR + PV + PZ + QD + QH + QL + QP"},null,1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","QV","Montant",null,{"$f":"F432&\" + \"&F436&\" + \"&F440&\" + \"&F444&\" + \"&F448&\" + \"&F452&\" + \"&F456&\" + \"&F460&\" + \"&F464","v":"PJ + PN + PS + PW + QA + QE + QI + QM + QR"},null,1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","QW","Montant",null,{"$f":"F433&\" + \"&F437&\" + \"&F441&\" + \"&F445&\" + \"&F449&\" + \"&F453&\" + \"&F457&\" + \"&F461&\" + \"&F465","v":"PK + PO + PT + PX + QB + QF + QJ + QN + QS"},null,1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","QX","Montant",null,{"$f":"F434&\" + \"&F438&\" + \"&F442&\" + \"&F446&\" + \"&F450&\" + \"&F454&\" + \"&F458&\" + \"&F462&\" + \"&F466","v":"PL + PQ + PU + PY + QC + QG + QK + QO + QT"},null,1]
[null,null,"TOTAL GÉNÉRAL \n(I + II)",null,"Montant des amortissements au début de l'exercice","0N","Montant",null,{"$f":"F427&\" + \"&F467","v":"RK + QU"},null,1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","0P","Montant",null,{"$f":"F428&\" + \"&F468","v":"RM + QV"},null,1]
[{"$nulls":4},"Diminutions : amortissements afférents aux éléments sortis de l'actif et reprises","0Q","Montant",null,{"$f":"F429&\" + \"&F469","v":"RN + QW"},null,1]
[{"$nulls":4},"Montant des amortissements à la fin de l'exercice","0R","Montant",null,{"$f":"F430&\" + \"&F470","v":"RO + QX"},null,1]
[null,"CADRE B\n\nVENTILATION DES MOUVEMENTS AFFECTANT LA PROVISION POUR AMORTISSEMENTS DÉROGATOIRES",null,"Frais d'établissement et de développement ","DOTATIONS Différentiel de durée et autres","M9","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","N1","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","N2","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","N3","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","N4","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","N5","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","N6","Montant",null,{"$f":"F475&\" + \"&F476&\" + \"&F477&\" - \"&F478&\" - \"&F479&\" - \"&F480","v":"M9 + N1 + N2 - N3 - N4 - N5"},null,3]
[{"$nulls":3},"Fonds commercial","DOTATIONS Différentiel de durée et autres","RP","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","RQ","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","RR","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","RS","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","RT","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","RU","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","RV","Montant",null,{"$f":"F482&\" + \"&F483&\" + \"&F484&\" - \"&F485&\" - \"&F486&\" - \"&F487","v":"RP + RQ + RR - RS - RT - RU"},null,3]
[{"$nulls":3},"Autres immobilisations incorporelles","DOTATIONS Différentiel de durée et autres","N7","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","N8","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","P6","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","P7","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","P8","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","P9","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","Q1","Montant",null,{"$f":"F489&\" + \"&F490&\" + \"&F491&\" - \"&F492&\" - \"&F493&\" - \"&F494","v":"N7 + N8 + P6 - P7 - P8 - P9"},null,3]
[{"$nulls":3},"TOTAL I","DOTATIONS Différentiel de durée et autres","RW","Montant",null,{"$f":"F475&\" + \"&F482&\" + \"&F489","v":"M9 + RP + N7"},null,3]
[{"$nulls":4},"DOTATIONS Mode dégressif","RX","Montant",null,{"$f":"F476&\" + \"&F483&\" + \"&F490","v":"N1 + RQ + N8"},null,3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","RY","Montant",null,"N2 + RR + P6",null,3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","RZ","Montant",null,"N3 + RS + P7",null,3]
[{"$nulls":4},"REPRISES Mode dégressif","SB","Montant",null,"N4 + RT + P8",null,3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","SC","Montant",null,"N5 + RU + P9",null,3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","SD","Montant",null,"N6 + RV + Q1",null,3]
[{"$nulls":3},"Terrains","DOTATIONS Différentiel de durée et autres","Q2","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","Q3","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","Q4","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","Q5","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","Q6","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","Q7","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","Q8","Montant",null,{"$f":"F503&\" + \"&F504&\" + \"&F505&\" - \"&F506&\" - \"&F507&\" - \"&F508","v":"Q2 + Q3 + Q4 - Q5 - Q6 - Q7"},null,3]
[{"$nulls":3},"Constructions Sur sol propre","DOTATIONS Différentiel de durée et autres","Q9","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","R1","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","R2","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","R3","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","R4","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","R5","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","R6","Montant",null,{"$f":"F510&\" + \"&F511&\" + \"&F512&\" - \"&F513&\" - \"&F514&\" - \"&F515","v":"Q9 + R1 + R2 - R3 - R4 - R5"},null,3]
[{"$nulls":3},"Construction Sur sol d'autrui","DOTATIONS Différentiel de durée et autres","R7","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","R8","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","R9","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","S1","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","S2","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","S3","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","S4","Montant",null,{"$f":"F517&\" + \"&F518&\" + \"&F519&\" - \"&F520&\" - \"&F521&\" - \"&F522","v":"R7 + R8 + R9 - S1 - S2 - S3"},null,3]
[{"$nulls":3},"Construction Installations gales, agencts*, aménagts des constructions","DOTATIONS Différentiel de durée et autres","S5","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","S6","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","S7","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","S8","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","S9","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","T1","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","T2","Montant",null,{"$f":"F524&\" + \"&F525&\" + \"&F526&\" - \"&F527&\" - \"&F528&\" - \"&F529","v":"S5 + S6 + S7 - S8 - S9 - T1"},null,3]
[{"$nulls":3},"Installations techniques, matériel et outillage industriels","DOTATIONS Différentiel de durée et autres","T3","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","T4","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","T5","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","T6","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","T7","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","T8","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","T9","Montant",null,{"$f":"F531&\" + \"&F532&\" + \"&F533&\" - \"&F534&\" - \"&F535&\" - \"&F536","v":"T3 + T4 + T5 - T6 - T7 - T8"},null,3]
[{"$nulls":3},"Autres immo. Corporelles \nInstallations générales, agencements, aménagements divers *","DOTATIONS Différentiel de durée et autres","U1","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","U2","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","U3","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","U4","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","U5","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","U6","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","U7","Montant",null,{"$f":"F538&\" + \"&F539&\" + \"&F540&\" - \"&F541&\" - \"&F542&\" - \"&F543","v":"U1 + U2 + U3 - U4 - U5 - U6"},null,3]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de transport","DOTATIONS Différentiel de durée et autres","U8","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","U9","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","V1","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","V2","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","V3","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","V4","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","V5","Montant",null,{"$f":"F545&\" + \"&F546&\" + \"&F547&\" - \"&F548&\" - \"&F549&\" - \"&F550","v":"U8 + U9 + V1 - V2 - V3 - V4"},null,3]
[{"$nulls":3},"Autres immo. Corporelles \nMatériel de bureau et mobilier informatique ","DOTATIONS Différentiel de durée et autres","V6","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","V7","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","V8","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","V9","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","W1","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","W2","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","W3","Montant",null,{"$f":"F552&\" + \"&F553&\" + \"&F554&\" - \"&F555&\" - \"&F556&\" - \"&F557","v":"V6 + V7 + V8 - V9 - W1 - W2"},null,3]
[{"$nulls":3},"Autres immo. Corporelles \nEmballages récupérables et divers * ","DOTATIONS Différentiel de durée et autres","W4","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Mode dégressif","W5","Montant",{"$nulls":3},3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","W6","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","W7","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Mode dégressif","W8","Montant",{"$nulls":3},3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","W9","Montant",{"$nulls":3},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","X1","Montant",null,{"$f":"F559&\" + \"&F560&\" + \"&F561&\" - \"&F562&\" - \"&F563&\" - \"&F564","v":"W4 + W5 + W6 - W7 - W8 - W9"},null,3]
[{"$nulls":3},"TOTAL II","DOTATIONS Différentiel de durée et autres","X2","Montant",null,{"$f":"F503&\" + \"&F510&\" + \"&F517&\" + \"&F524&\" + \"&F531&\" + \"&F538&\" + \"&F545&\" + \"&F552&\" + \"&F559","v":"Q2 + Q9 + R7 + S5 + T3 + U1 + U8 + V6 + W4"},null,3]
[{"$nulls":4},"DOTATIONS Mode dégressif","X3","Montant",null,{"$f":"F504&\" + \"&F511&\" + \"&F518&\" + \"&F525&\" + \"&F532&\" + \"&F539&\" + \"&F546&\" + \"&F553&\" + \"&F560","v":"Q3 + R1 + R8 + S6 + T4 + U2 + U9 + V7 + W5"},null,3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","X4","Montant",null,"Q4 + R2 + R9 + S7 + T5 + U3 + V1 + V8 + W6",null,3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","X5","Montant",null,"Q5 + R3 + S1 + S8 + T6 + U4 + V2 + V9 + W7",null,3]
[{"$nulls":4},"REPRISES Mode dégressif","X6","Montant",null,"Q6 + R4 + S2 + S9 + T7 + U5 + V3 + W1 + W8",null,3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","X7","Montant",null,"Q7 + R5 + S3 + T1 + T8 + U6 + V4 + W2 + W9",null,3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","X8","Montant",null,"Q8 + R6 + S4 + T2 + T9 + U7 + V5 + W3 + X1",null,3]
[{"$nulls":3},"TOTAL III","DOTATIONS Différentiel de durée et autres","NL","Montant",{"$nulls":3},3]
[{"$nulls":10},3]
[{"$nulls":10},3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","NM","Montant",{"$nulls":3},3]
[{"$nulls":10},3]
[{"$nulls":10},3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","NO","Montant",null,{"$f":"F573&\" - \"&F576","v":"NL - NM"},null,3]
[null,null,"TOTAL GÉNÉRAL (I + II + III)",null,"DOTATIONS Différentiel de durée et autres","NP","Montant",null,{"$f":"F496&\" + \"&F566&\" + \"&F573","v":"RW + X2 + NL"},null,3]
[{"$nulls":4},"DOTATIONS Mode dégressif","NQ","Montant",null,{"$f":"F497&\" + \"&F567","v":"RX + X3"},null,3]
[{"$nulls":4},"DOTATIONS Amortissement fiscal exceptionnel","NR","Montant",null,{"$f":"F498&\" + \"&F568","v":"RY + X4"},null,3]
[{"$nulls":4},"REPRISES Différentiel de durée et autres","NS","Montant",null,{"$f":"F499&\" + \"&F569&\" + \"&F576","v":"RZ + X5 + NM"},null,3]
[{"$nulls":4},"REPRISES Mode dégressif","NT","Montant",null,{"$f":"F500&\" + \"&F570","v":"SB + X6"},null,3]
[{"$nulls":4},"REPRISES Amortissement fiscal exceptionnel","NU","Montant",null,{"$f":"F501&\" + \"&F571","v":"SC + X7"},null,3]
[{"$nulls":4},"Mouvement net des amortissements à la fin de l'exercice","NV","Montant",null,{"$f":"F502&\" + \"&F572&\" + \"&F579","v":"SD + X8 + NO"},null,3]
[{"$nulls":4},"Total général non ventilé (NP + NQ + NR)","NW","Montant",null,"NP + NQ + NR",null,3]
[{"$nulls":4},"Total général non ventilé (NS + NT + NU)","NY","Montant",null,"NS + NT + NU",null,3]
[{"$nulls":4},"Total général non ventilé (NW – NY)","NZ","Montant",null,"NW – NY",null,3]
[null,"CADRE C\n\nMOUVEMENTS DE L'EXERCICE AFFECTANT LES CHARGES RÉPARTIES SUR PLUSIEURS EXERCICES *",null,"Frais d'émission d'emprunt à étaler (1)","Montant net au début de l'exercice (A)","6C1A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Augmentations (B)","6C1B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Dotations de l'exercice aux amortissements","Z9","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant net à la fin de l'exercice","Z8","Montant",{"$nulls":3},3]
[{"$nulls":3},"Primes de remboursement des obligations (2)","Montant net au début de l'exercice (A)","6C2A","Montant",{"$nulls":3},3]
[{"$nulls":4},"Augmentations (B)","6C2B","Montant",{"$nulls":3},3]
[{"$nulls":4},"Dotations de l'exercice aux amortissements","SP","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant net à la fin de l'exercice","SR","Montant",{"$nulls":3},3]
["ANNEXE","PROVISIONS","PROVISIONS RÉGLEMENTÉES","Provisions pour reconstitution des gisements miniers et pétroliers *","Montant au début de l'exercice","3T","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TA","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TB","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","TC","Montant",null,{"$f":"F598&\" + \"&F599&\" - \"&F600","v":"3T + TA - TB"},null,3]
[{"$nulls":3},"Provisions pour investissement (art. 237 bis A-II du CGI) *","Montant au début de l'exercice","3U","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TD","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TE","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","TF","Montant",null,{"$f":"F602&\" + \"&F603&\" - \"&F604","v":"3U + TD - TE"},null,3]
[{"$nulls":3},"Provisions pour hausse des prix (1) *","Montant au début de l'exercice","3V","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TG","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TH","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","TI","Montant",null,{"$f":"F606&\" + \"&F607&\" - \"&F608","v":"3V + TG - TH"},null,3]
[{"$nulls":3},"Amortissements dérogatoires","Montant au début de l'exercice","3X","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TM","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TN","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","TO","Montant",null,{"$f":"F610&\" + \"&F611&\" - \"&F612","v":"3X + TM - TN"},null,3]
[{"$nulls":3},"Dont majorations exceptionnelles de 30 %","Montant au début de l'exercice","D3","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","D4","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","D5","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","D6","Montant",null,{"$f":"F614&\" + \"&F615&\" - \"&F616","v":"D3 + D4 - D5"},null,3]
[{"$nulls":3},"Provisions pour prêts d'installation (art. 39 quinquies H du CGI)","Montant au début de l'exercice","IJ","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","IK","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","IL","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","IM","Montant",null,{"$f":"F618&\" + \"&F619&\" - \"&F620","v":"IJ + IK - IL"},null,3]
[{"$nulls":3},"Autres provisions réglementées (1)","Montant au début de l'exercice","3Y","Montant",{"$nulls":3},3]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TP","Montant",{"$nulls":3},3]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TQ","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","TR","Montant",null,{"$f":"F622&\" + \"&F623&\" - \"&F624","v":"3Y + TP - TQ"},null,3]
[{"$nulls":3},"TOTAL I","Montant au début de l'exercice","3Z","Montant",null,{"$f":"F598&\" + \"&F602&\" + \"&F606&\" + \"&F610&\" + \"&F614&\" + \"&F618&\" + \"&F622","v":"3T + 3U + 3V + 3X + D3 + IJ + 3Y"},null,1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TS","Montant",null,{"$f":"F599&\" + \"&F603&\" + \"&F607&\" + \"&F611&\" + \"&F615&\" + \"&F619&\" + \"&F623","v":"TA + TD + TG + TM + D4 + IK + TP"},null,1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TT","Montant",null,{"$f":"F600&\" + \"&F604&\" + \"&F608&\" + \"&F612&\" + \"&F616&\" + \"&F620&\" + \"&F624","v":"TB + TE + TH + TN + D5 + IL + TQ"},null,1]
[{"$nulls":4},"Montant à la fin de l'exercice","TU","Montant",null,{"$f":"F601&\" + \"&F605&\" + \"&F609&\" + \"&F613&\" + \"&F617&\" + \"&F621&\" + \"&F625","v":"TC + TF + TI + TO + D6 + IM + TR"},null,1]
[null,null,"PROVISIONS POUR RISQUES ET CHARGES","Provisions pour litiges ","Montant au début de l'exercice","4A","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4B","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4C","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","4D","Montant",null,{"$f":"F630&\" + \"&F631&\" - \"&F632","v":"4A + 4B - 4C"},null,1]
[{"$nulls":3},"Provisions pour garanties données aux clients","Montant au début de l'exercice","4E","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4F","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4G","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","4H","Montant",null,{"$f":"F634&\" + \"&F635&\" - \"&F636","v":"4E + 4F - 4G"},null,1]
[{"$nulls":3},"Provisions pour pertes sur marchés à terme ","Montant au début de l'exercice","4J","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4K","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4L","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","4M","Montant",null,{"$f":"F638&\" + \"&F639&\" - \"&F640","v":"4J + 4K - 4L"},null,1]
[{"$nulls":3},"Provisions pour amendes et pénalités","Montant au début de l'exercice","4N","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4P","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4R","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","4S","Montant",null,{"$f":"F642&\" + \"&F643&\" - \"&F644","v":"4N + 4P - 4R"},null,1]
[{"$nulls":3},"Provisions pour pertes de change","Montant au début de l'exercice","4T","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4U","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4V","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","4W","Montant",null,{"$f":"F646&\" + \"&F647&\" - \"&F648","v":"4T + 4U - 4V"},null,1]
[{"$nulls":3},"Provisions pour pensions et obligations similaires","Montant au début de l'exercice","4X","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","4Y","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","4Z","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","5A","Montant",null,{"$f":"F650&\" + \"&F651&\" - \"&F652","v":"4X + 4Y - 4Z"},null,1]
[{"$nulls":3},"Provisions pour impôts (1)","Montant au début de l'exercice","5B","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","5C","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","5D","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","5E","Montant",null,{"$f":"F654&\" + \"&F655&\" - \"&F656","v":"5B + 5C - 5D"},null,1]
[{"$nulls":3},"Provisions pour renouvellement des immobilisations *","Montant au début de l'exercice","5F","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","5H","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","5J","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","5K","Montant",null,{"$f":"F658&\" + \"&F659&\" - \"&F660","v":"5F + 5H - 5J"},null,1]
[{"$nulls":3},"Provisions pour gros entretien et grandes révisions","Montant au début de l'exercice","EO","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","EP","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","EQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","ER","Montant",null,{"$f":"F662&\" + \"&F663&\" - \"&F664","v":"EO + EP - EQ"},null,1]
[{"$nulls":3},"Provisions pour charges sociales et fiscales sur congés à payer *","Montant au début de l'exercice","5R","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","5S","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","5T","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","5U","Montant",null,{"$f":"F666&\" + \"&F667&\" - \"&F668","v":"5R + 5S - 5T"},null,1]
[{"$nulls":3},"Autres provisions pour risques et charges (1)","Montant au début de l'exercice","5V","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","5W","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","5X","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","5Y","Montant",null,{"$f":"F670&\" + \"&F671&\" - \"&F672","v":"5V + 5W - 5X"},null,1]
[{"$nulls":3},"TOTAL II","Montant au début de l'exercice","5Z","Montant",null,{"$f":"F630&\" + \"&F634&\" + \"&F638&\" + \"&F642&\" + \"&F646&\" + \"&F650&\" + \"&F654&\" + \"&F658&\" + \"&F662&\" + \"&F666&\" + \"&F670","v":"4A + 4E + 4J + 4N + 4T + 4X + 5B + 5F + EO + 5R + 5V"},null,1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TV","Montant",null,{"$f":"F631&\" + \"&F635&\" + \"&F639&\" + \"&F643&\" + \"&F647&\" + \"&F651&\" + \"&F655&\" + \"&F659&\" + \"&F663&\" + \"&F667&\" + \"&F671","v":"4B + 4F + 4K + 4P + 4U + 4Y + 5C + 5H + EP + 5S + 5W"},null,1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TW","Montant",null,{"$f":"F632&\" + \"&F636&\" + \"&F640&\" + \"&F644&\" + \"&F648&\" + \"&F652&\" + \"&F656&\" + \"&F660&\" + \"&F664&\" + \"&F668&\" + \"&F672","v":"4C + 4G + 4L + 4R + 4V + 4Z + 5D + 5J + EQ + 5T + 5X"},null,1]
[{"$nulls":4},"Montant à la fin de l'exercice","TX","Montant",null,{"$f":"F633&\" + \"&F637&\" + \"&F641&\" + \"&F645&\" + \"&F649&\" + \"&F653&\" + \"&F657&\" + \"&F661&\" + \"&F665&\" + \"&F669&\" + \"&F673","v":"4D + 4H + 4M + 4S + 4W + 5A + 5E + 5K + ER + 5U + 5Y"},null,1]
[null,null,"PROVISIONS POUR DÉPRÉCIATION","Sur immobilisations - incorporelles","Montant au début de l'exercice","6A","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","6B","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","6C","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","6D","Montant",null,{"$f":"F678&\" + \"&F679&\" - \"&F680","v":"6A + 6B - 6C"},null,1]
[{"$nulls":3},"Sur immobilisations - corporelles","Montant au début de l'exercice","6E","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","6F","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","6G","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","6H","Montant",null,{"$f":"F682&\" + \"&F683&\" - \"&F684","v":"6E + 6F - 6G"},null,1]
[{"$nulls":3},"Sur immobilisations - titres mis en équivalence","Montant au début de l'exercice","02","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","03","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","04","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","05","Montant",null,{"$f":"F686&\" + \"&F687&\" - \"&F688","v":"02 + 03 - 04"},null,1]
[{"$nulls":3},"Sur immobilisations - Titres de participations","Montant au début de l'exercice","9U","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","9V","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","9W","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","9X","Montant",null,{"$f":"F690&\" + \"&F691&\" - \"&F692","v":"9U + 9V - 9W"},null,1]
[{"$nulls":3},"Sur immobilisations - autres immobilisations financières (1) *","Montant au début de l'exercice","06","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","07","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","08","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","09","Montant",null,{"$f":"F694&\" + \"&F695&\" - \"&F696","v":"06 + 07 - 08"},null,1]
[{"$nulls":3},"Sur stocks et en cours","Montant au début de l'exercice","6N","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","6P","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","6R","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","6S","Montant",null,{"$f":"F698&\" + \"&F699&\" - \"&F700","v":"6N + 6P - 6R"},null,1]
[{"$nulls":3},"Sur comptes clients","Montant au début de l'exercice","6T","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","6U","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","6V","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","6W","Montant",null,{"$f":"F702&\" + \"&F703&\" - \"&F704","v":"6T + 6U - 6V"},null,1]
[{"$nulls":3},"Autres provisions pour dépréciation (1) *","Montant au début de l'exercice","6X","Montant",{"$nulls":3},1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","6Y","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","6Z","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","7A","Montant",null,{"$f":"F706&\" + \"&F707&\" - \"&F708","v":"6X + 6Y - 6Z"},null,1]
[{"$nulls":3},"TOTAL III","Montant au début de l'exercice","7B","Montant",null,{"$f":"F678&\" + \"&F682&\" + \"&F686&\" + \"&F690&\" + \"&F694&\" + \"&F698&\" + \"&F702&\" + \"&F706","v":"6A + 6E + 02 + 9U + 06 + 6N + 6T + 6X"},null,1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","TY","Montant",null,{"$f":"F679&\" + \"&F683&\" + \"&F687&\" + \"&F691&\" + \"&F695&\" + \"&F699&\" + \"&F703&\" + \"&F707","v":"6B + 6F + 03 + 9V + 07 + 6P + 6U + 6Y"},null,1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","TZ","Montant",null,{"$f":"F680&\" + \"&F684&\" + \"&F688&\" + \"&F692&\" + \"&F696&\" + \"&F700&\" + \"&F704&\" + \"&F708","v":"6C + 6G + 04 + 9W + 08 + 6R + 6V + 6Z"},null,1]
[{"$nulls":4},"Montant à la fin de l'exercice","UA","Montant",null,{"$f":"F681&\" + \"&F685&\" + \"&F689&\" + \"&F693&\" + \"&F697&\" + \"&F701&\" + \"&F705&\" + \"&F709","v":"6D + 6H + 05 + 9X + 09 + 6S + 6W + 7A"},null,1]
[null,null,"TOTAL GÉNÉRAL \n(I + II + III)",null,"Montant au début de l'exercice","7C","Montant",null,{"$f":"F626&\" + \"&F674&\" + \"&F710","v":"3Z + 5Z + 7B"},null,1]
[{"$nulls":4},"AUGMENTATIONS : Dotations de l'exercice","UB","Montant",null,{"$f":"F627&\" + \"&F675&\" + \"&F711","v":"TS + TV + TY"},null,1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","UC","Montant",null,{"$f":"F628&\" + \"&F676&\" + \"&F712","v":"TT + TW + TZ"},null,1]
[{"$nulls":4},"Montant à la fin de l'exercice","UD","Montant",null,{"$f":"F629&\" + \"&F677&\" + \"&F713","v":"TU + TX + UA"},null,1]
[{"$nulls":3},"Dont dotations et reprises d'exploitation","AUGMENTATIONS : Dotations de l'exercice","UE","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","UF","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont dotations et reprises financières","AUGMENTATIONS : Dotations de l'exercice","UG","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","UH","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont dotations et reprises exceptionnelles","AUGMENTATIONS : Dotations de l'exercice","UJ","Montant",{"$nulls":3},1]
[{"$nulls":4},"DIMINUTIONS : Reprises de l'exercice","UK","Montant",{"$nulls":3},1]
[{"$nulls":3},"Titres mis en équivalence : montant de la dépréciation à la clôture de l'exercice \ncalculé selon les règles prévues à l'article 39-1-5ème du CGI",null,"10","Montant",{"$nulls":3},3]
["ANNEXE\nAMORTS.","ÉTAT \nDES \nCRÉANCES","DE L'ACTIF\nIMMOBILISÉ","Créances rattachées à des participations","MONTANT BRUT (1)","UL","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UM","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","UN","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prêts (1) (2)","MONTANT BRUT (1)","UP","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UR","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","US","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immobilisations financières","MONTANT BRUT (1)","UT","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UV","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","UW","Montant",{"$nulls":3},1]
[null,null,"DE L'ACTIF \nCIRCULANT","Clients douteux ou litigieux","MONTANT BRUT (1)","VA","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VA2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VA3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres créances clients","MONTANT BRUT (1)","UX","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UX2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","UX3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Créance représentative de titres \nprêtés ou remis en garantie*","MONTANT BRUT (1)","Z1","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","Z12","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","Z13","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions pour dépréciation antérieurement constituée *",null,"UO","Montant",{"$nulls":3},1]
[{"$nulls":3},"Personnel et comptes rattachés","MONTANT BRUT (1)","UY","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UY2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","UY3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Sécurité sociale et autres organismes sociaux","MONTANT BRUT (1)","UZ","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","UZ2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","UZ3","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Impôts sur les bénéfices","MONTANT BRUT (1)","VM","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VM2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VM3","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Taxe sur la valeur ajoutée","MONTANT BRUT (1)","VB","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VB2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VB3","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Autres impôts, taxes et versements assimilés","MONTANT BRUT (1)","VN","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VN2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VN3","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Divers","MONTANT BRUT (1)","VP","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VP2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VP3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Groupe et associés (2) ","MONTANT BRUT (1)","VC","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VC2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VC3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Débiteurs divers (dont créances relatives à des opérations de pension de titres)","MONTANT BRUT (1)","VR","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VR2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VR3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges constatées d'avance","MONTANT BRUT (1)","VS","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VS2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VS3","Montant",{"$nulls":3},1]
[null,null,"TOTAL CREANCES","TOTAUX","MONTANT BRUT (1)","VT","Montant",null,{"$f":"F725&\" + \"&F728&\" + \"&F731&\" + \"&F734&\" + \"&F737&\" + \"&F740&\" + \"&F744&\" + \"&F747&\" + \"&F750&\" + \"&F753&\" + \"&F756&\" + \"&F759&\" + \"&F762&\" + \"&F765&\" + \"&F768","v":"UL + UP + UT + VA + UX + Z1 + UY + UZ + VM + VB + VN + VP + VC + VR + VS"},null,1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VU","Montant",null,{"$f":"F726&\" + \"&F729&\" + \"&F732","v":"UM + UR + UV"},null,1]
[{"$nulls":4},"À PLUS D'UN AN (3)","VV","Montant",null,{"$f":"F727&\" + \"&F730&\" + \"&F733","v":"UN + US + UW"},null,1]
[null,null,"RENVOIS","(1) Montant des Prêts accordés en cours d'exercice","MONTANT BRUT","VD","Montant",{"$nulls":3},1]
[{"$nulls":3},"(1) Montant des Remboursements obtenus en cours d'exercice","MONTANT BRUT","VE","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) Prêts et avances consentis aux associés (personnes physiques) ","MONTANT BRUT","VF","Montant",{"$nulls":3},1]
[null,"ÉTAT \nDES \nDETTES","DETTES FINANCIERES","Emprunts obligatoires convertibles (1) ","MONTANT BRUT (1)","7Y","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","7Y2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","7Y3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","7Y4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres emprunts obligatoires (1) ","MONTANT BRUT (1)","7Z","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","7Z2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","7Z3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","7Z4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit (1) à plus d'1 an à l'origine","MONTANT BRUT (1)","VG","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VG2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VG3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VG4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit (1) à 1 an maximum à l'origine","MONTANT BRUT (1)","VH","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VH2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VH3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VH4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes financières divers (1) (2)","MONTANT BRUT (1)","8A","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8A2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8A3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8A4","Montant",{"$nulls":3},1]
[null,null,"DETTES NON FINANCIERES","Fournisseurs et comptes rattachés","MONTANT BRUT (1)","8B","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8B2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8B3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8B4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Personnel et comptes rattachés","MONTANT BRUT (1)","8C","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8C2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8C3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8C4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Sécurité sociale et autres organismes sociaux","MONTANT BRUT (1)","8D","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8D2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8D3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8D4","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Impôts sur les bénéfices","MONTANT BRUT (1)","8E","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8E2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8E3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8E4","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Taxe sur la valeur ajoutée","MONTANT BRUT (1)","VW","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VW2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VW3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VW4","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Obligations cautionnées","MONTANT BRUT (1)","VX","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VX2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VX3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VX4","Montant",{"$nulls":3},1]
[{"$nulls":3},"État et autres collectivités publiques - Autres impôts, taxes et assimilées","MONTANT BRUT (1)","VQ","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VQ2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VQ3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VQ4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes sur immobilisations et comptes rattachés","MONTANT BRUT (1)","8J","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8J2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8J3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8J4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Groupe et associés (2)","MONTANT BRUT (1)","VI","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VI2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VI3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VI4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres dettes (dont dettes relatives à des opérations de pension \nde titres)","MONTANT BRUT (1)","8K","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8K2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8K3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8K4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dette représentative de titres empruntés ou remis en garantie *","MONTANT BRUT (1)","Z2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","Z22","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","Z23","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","Z24","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits constatés d'avance","MONTANT BRUT (1)","8L","Montant",{"$nulls":3},1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","8L2","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","8L3","Montant",{"$nulls":3},1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","8L4","Montant",{"$nulls":3},1]
[null,null,"TOTAL DETTES","TOTAUX","MONTANT BRUT (1)","VY","Montant",null,{"$f":"F777&\" + \"&F781&\" + \"&F785&\" + \"&F789&\" + \"&F793&\" + \"&F797&\" + \"&F801&\" + \"&F805&\" + \"&F809&\" + \"&F813&\" + \"&F817&\" + \"&F821&\" + \"&F825&\" + \"&F829&\" + \"&F833&\" + \"&F837&\" + \"&F841","v":"7Y + 7Z + VG + VH + 8A + 8B + 8C + 8D + 8E + VW + VX + VQ + 8J + VI + 8K + Z2 + 8L"},null,1]
[{"$nulls":4},"À 1 AN AU PLUS (2)","VZ","Montant",null,{"$f":"F778&\" + \"&F782&\" + \"&F786&\" + \"&F790&\" + \"&F794&\" + \"&F798&\" + \"&F802&\" + \"&F806&\" + \"&F810&\" + \"&F814&\" + \"&F818&\" + \"&F822&\" + \"&F826&\" + \"&F830&\" + \"&F834&\" + \"&F838&\" + \"&F842","v":"7Y2 + 7Z2 + VG2 + VH2 + 8A2 + 8B2 + 8C2 + 8D2 + 8E2 + VW2 + VX2 + VQ2 + 8J2 + VI2 + 8K2 + Z22 + 8L2"},null,1]
[{"$nulls":4},"À PLUS D'UN AN et 5 ANS AU PLUS (3)","VZ3","Montant",null,{"$f":"F779&\" + \"&F783&\" + \"&F787&\" + \"&F791&\" + \"&F795&\" + \"&F799&\" + \"&F803&\" + \"&F807&\" + \"&F811&\" + \"&F815&\" + \"&F819&\" + \"&F823&\" + \"&F827&\" + \"&F831&\" + \"&F835&\" + \"&F839&\" + \"&F843","v":"7Y3 + 7Z3 + VG3 + VH3 + 8A3 + 8B3 + 8C3 + 8D3 + 8E3 + VW3 + VX3 + VQ3 + 8J3 + VI3 + 8K3 + Z23 + 8L3"},null,1]
[{"$nulls":4},"À PLUS DE 5 ANS (4)","VZ4","Montant",null,"7Y4 + 7Z4 + VG4 + VH4 + 8A4 + 8B4 + 8C4 + 8D4 + 8E4 + VW4 + VX4 + VQ4 + 8J4 + VI4 + 8K4 + Z24 + 8L4",null,1]
[null,null,"RENVOIS","(1) Emprunts souscrits en cours d'exercice",null,"VJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"(1) Emprunts remboursés en cours d'exercice ",null,"VK","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) Montant des divers emprunts et dettes contractés auprès des associés, personnes physiques",null,"VL","Montant",{"$nulls":3},1]
["ANNEXE",null,"ORIGINES","Report à nouveau figurant au bilan de l'exercice antérieur à celui pour lequel la déclaration est établie",null,"0C","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat de l'exercice précédant celui pour lequel la déclaration est établie",null,"0D","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prélèvements sur les réserves",null,"0E","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL I",null,"0F","Montant",{"$nulls":3},1]
[null,null,"AFFECTATIONS","Affectations aux réserves - Réserves légales",null,"ZB","Montant",{"$nulls":3},1]
[{"$nulls":3},"Affectations aux réserves - Autres réserves",null,"ZD","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dividendes",null,"ZE","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres répartitions",null,"ZF","Montant",{"$nulls":3},1]
[{"$nulls":3},"Report à nouveau",null,"ZG","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL II",null,"ZH","Montant",{"$nulls":3},1]
[null,"RENSEIGNEMENTS DIVERS","ENGAGEMENTS","Engagements de crédit-bail mobilier",null,"YQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Précisez le prix de revient des biens pris en crédit-bail",null,"J7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Engagements de crédit-bail immobilier",null,"YR","Montant",{"$nulls":3},1]
[{"$nulls":3},"Effets portés à l 'escompte et non échus",null,"YS","Montant",{"$nulls":3},1]
[null,null,"DÉTAIL DES POSTES","AUTRES ACHATS ET CHARGES EXTERNES - Sous-traitance",null,"YT","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES ACHATS ET CHARGES EXTERNES - Locations, charges locatives et de copropriété",null,"XQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont montant des loyers des biens pris en location pour une durée > 6 mois",null,"J8","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES ACHATS ET CHARGES EXTERNES - Personnel extérieur à l'entreprise",null,"YU","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES ACHATS ET CHARGES EXTERNES - Rémunérations d'intermédiaires et honoraires (hors rétrocessions)",null,"SS","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES ACHATS ET CHARGES EXTERNES - Rétrocessions d'honoraires, commissions et courtage",null,"YV","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES ACHATS ET CHARGES EXTERNES - Autres comptes",null,"ST","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont cotisations versées aux organisations syndicales et professionnelles",null,"ES","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total du poste correspondant à la ligne FW du tableau n° 2052-SD",null,"ZJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"IMPÔTS ET TAXES - CFE et CVAE",null,"YW","Montant",{"$nulls":3},1]
[{"$nulls":3},"IMPÔTS ET TAXES - Autres impôts, taxes et versements assimilés",null,"9Z","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont taxe intérieure de consomation sur les produits pétroliers",null,"ZS","Montant",{"$nulls":3},1]
[{"$nulls":3},"IMPÔTS ET TAXES - Total du poste correspondant à la ligne FW du tableau n° 2052-SD",null,"YX","Montant",{"$nulls":3},1]
[null,null,"TVA","Montant de la TVA collectée",null,"YY","Montant",{"$nulls":3},1]
[{"$nulls":3},"Montant de la TVA déductible comptabilisée au cours de l'exercice au titre des biens et services ne constituant pas des immobilisations",null,"YZ","Montant",{"$nulls":3},1]
[null,null,"DIVERS","Montant brut des salaires (cf. la dernière déclaration sociale nominative DSN au titre 2024) *",null,"0B","Montant",{"$nulls":3},3]
[{"$nulls":3},"Montant de la plus-value constatée en franchise d'impôt lors de la première option pour le régime simplifié d'imposition *",null,"0S","Montant",{"$nulls":3},3]
[{"$nulls":3},"Taux d'intérêt le plus élevé servi aux associés à raison des sommes mises à la disposition de la société *",null,"ZK","Montant",{"$nulls":3},3]
[{"$nulls":3},"Numéro de centre agréé *",null,"XP","Montant",{"$nulls":3},3]
[{"$nulls":3},"Filiale et participations (Liste au tableau 2059-G-SD prévue à l'art. 38 II de l'annexe III au CGI) - Si oui, indiquer 1, sinon 0",null,"ZR","Montant",{"$nulls":3},3]
[{"$nulls":3},"Aides perçues ayant donné droit à la réduction d'impôt prévue au 4 de l'article 238 bis du CGI pour l'entreprise donatrice",null,"RG","Montant",{"$nulls":3},3]
[{"$nulls":3},"Montant de l'investissement reçu qui a donné lieu à amortissement exceptionnel chez l'entreprise investisseur dans le cadre de l'article 217 octies du CGI",null,"RH","Montant",{"$nulls":3},3]
[null,null,"RÉGIME DE GROUPE*","Société : résultat comme si elle n'avait jamais été membre du groupe",null,"JA","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 15 %","JK","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 0 %","JL","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 19 %","JM","Montant",{"$nulls":3},3]
[{"$nulls":4},"Imputations","JC","Montant",{"$nulls":3},3]
[{"$nulls":3},"Groupe : résultat d'ensemble",null,"JD","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 15 %","JN","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 0 %","JO","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus-values à 19 %","JP","Montant",{"$nulls":3},3]
[{"$nulls":4},"Imputations","JF","Montant",{"$nulls":3},3]
[{"$nulls":3},"Si vous relevez du régime de groupe : indiquer 1 si société mère ou 2 si société filiale",null,"JH","Nombre",{"$nulls":3},3]
[{"$nulls":3},"n° SIRET de la société mère du groupe",null,"JJ","Référence",{"$nulls":3},3]
["ANNEXE","DÉCLARATION DES EFFECTIFS",null,"Effectif moyen du personnel * :",null,"YP","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Dont apprentis",null,"YF","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Dont handicapés",null,"YG","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Effectif affectés à l'activité artisanale",null,"RL","Nombre",{"$nulls":3},1]
[null,"CALCUL DE LA VALEUR AJOUTÉE","I – Chiffre d'affaires de référence CVAE","Ventes de produits fabriqués, prestations de services et marchandises",null,"OA","Montant",{"$nulls":3},3]
[{"$nulls":3},"Redevances pour concessions, brevets, licences et assimilées",null,"OK","Montant",{"$nulls":3},3]
[{"$nulls":3},"Plus-values de cession d'immobilisations corporelles ou incorporelles si rattachées à une activité normale et courante",null,"OL","Montant",{"$nulls":3},3]
[{"$nulls":3},"Refacturations de frais inscrites au compte de transfert de charges",null,"OT","Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 1",null,"OX","Montant",{"$nulls":3},3]
[null,null,"II – Autres produits à retenir pour le calcul de la valeur ajoutée","Autres produits de gestion courante (hors quotes-parts de résultat sur opérations faites en commun)",null,"OH","Montant",{"$nulls":3},3]
[{"$nulls":3},"Production immobilisée à hauteur des seules charges déductibles ayant concouru à sa formation",null,"OE","Montant",{"$nulls":3},3]
[{"$nulls":3},"Subventions d'exploitation reçues",null,"OF","Montant",{"$nulls":3},3]
[{"$nulls":3},"Variation positive des stocks",null,"OD","Montant",{"$nulls":3},3]
[{"$nulls":3},"Transferts de charges déductibles de la valeur ajoutée",null,"OI","Montant",{"$nulls":3},3]
[{"$nulls":3},"Rentrées sur créances amorties lorsqu'elles se rapportent au résultat d'exploitation",null,"XT","Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 2",null,"OM","Montant",{"$nulls":3},3]
[null,null,"III – Charges à retenir pour le calcul de la valeur ajoutée (1)","Achats",null,"ON","Montant",{"$nulls":3},3]
[{"$nulls":3},"Variation négative des stocks",null,"OQ","Montant",{"$nulls":3},3]
[{"$nulls":3},"Services extérieurs, à l'exception des loyers et redevances",null,"OR","Montant",{"$nulls":3},3]
[{"$nulls":3},"Loyers et redevances, à l'exception de ceux afférents à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois.",null,"OS","Montant",{"$nulls":3},3]
[{"$nulls":3},"Taxes déductibles de la valeur ajoutée",null,"OZ","Montant",{"$nulls":3},3]
[{"$nulls":3},"Autres charges de gestion courante (hors quotes-parts de résultat sur opérations faites en commun)",null,"OW","Montant",{"$nulls":3},3]
[{"$nulls":3},"Charges déductibles de la valeur ajoutée afférente à la production immobilisée déclarée",null,"OU","Montant",{"$nulls":3},3]
[{"$nulls":3},"Fraction déductible de la valeur ajoutée des dotations aux amortissements afférentes à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois",null,"O9","Montant",{"$nulls":3},3]
[{"$nulls":3},"Moins-values de cession d'immobilisations corporelles ou incorporelles si rattachées à une activité normale et courante",null,"OY","Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 3",null,"OJ","Montant",{"$nulls":3},3]
[null,null,"IV – Valeur ajoutée produite","Calcul de la valeur ajoutée (total 1 + total 2 – total 3)",null,"OG","Montant",{"$nulls":3},3]
[null,null,"V – Cotisation sur la valeur ajoutée des entreprises","Valeur ajoutée assujettie à la CVAE (à reporter sur le formulaire no 1330-CVAE-SD pour les multi-établissements et sur les formulaires nos 1329-AC et 1329-DEF). Si la VA calculée est négative, il convient de reporter un montant égal à 0 au cadre C des formulaires nos 1329-AC et 1329-DEF.",null,"SA","Montant",{"$nulls":3},3]
[null,null,"Cadre réservé au mono-établissement au sens de la CVAE","Mono-établissement au sens de la CVAE, cocher la case ci-contre",null,"EV","Top",{"$nulls":3},3]
[{"$nulls":3},"Chiffre d'affaires de référence CVAE (report de la ligne OX, le cas échéant ajusté à 12 mois)",null,"GX","Montant",{"$nulls":3},3]
[{"$nulls":3},"Effectifs au sens de la CVAE *",null,"EY","Nombre",{"$nulls":3},3]
[{"$nulls":3},"Chiffre d'affaires du groupe économique (entreprises répondant aux conditions de détention fixées à l'article 223 A du CGI)",null,"HX","Montant",{"$nulls":3},3]
[{"$nulls":3},"Période de référence","Début de période","GY","Date",{"$nulls":3},3]
[{"$nulls":4},"Fin de période","GZ","Date",{"$nulls":3},3]
[{"$nulls":3},"Date de cessation",null,"HR","Date",{"$nulls":3},3]
[]
[{"$nulls":3},"Besoin en Fonds de Roulement Brut","BFR_BRT"]
[{"$nulls":3},"Besoin en Fonds de Roulement Net","BFR_NET"]
[{"$nulls":3},"Capitaux Permanents","CAP_PER"]
[{"$nulls":3},"Fonds de Roulement Net Global","FRNG"]
[]
["SIG",null,"MARGE DE PRODUCTION","Marge de Production","MRG_PRD"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Marge de Production en % du CA","TX_MRG_PRD"]
[null,null,"VALEUR AJOUTEE","Valeur Ajoutée","VAL_AJT"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Valeur Ajoutée en % du CA","TX_VAL_AJT"]
[null,null,"EBE","Excédent Brut d'Exploitation","EBE"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Excédent Brut d'Exploitation en % du CA","TX_EBE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization","EBITDA"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Earning Before Interest, Taxes, Depreciation and Amortization en % du CA","TX_EBITDA"]
[null,null,"RESULTAT D'EXPLOITATION","Résultat d'Exploitation","RES_EXP"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS"]
[null,null,"RESULTAT COURANT AVANT IMPÔTS","Résultat Courant Avant Impôts","RES_CAI"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Courant Avant Impôts en % du CA","TX_RES_CAI"]
[null,null,"CAPACITE D' AUTOFINANCEMENT","Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Capacité d'Autofinancement en % du CA","TX_CAF"]
[null,null,"RESULTAT NET","Résultat Net","RES_NET"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (FS + FU + FW)"]
[{"$nulls":3},"Délai de Rotation des Stocks","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC","360 × (BX - BY)"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360","1,2 × (CHF_AFF - FK) + FK"]
[{"$nulls":3},"Délai de Rotation Clients","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC","360 × DX"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (FS + FU + FW)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Effectifs","YP"]
[{"$nulls":3},"Ratio de Productivité","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué - Perte supportée)","0,75 × (RES_EXP + GH - GI)"]
[{"$nulls":3},"BFR Net + Immobilisations","BFR_NET +  IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise","ROA"]
[null,null,"Rentabilité Financière","Résultat net ","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS","FX + HK"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales","FY + HJ + FZ"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ","RES_NET "]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes","(AN + AP + AR + AT + AV + AX) - (AO + AQ + AS + AU + AW + AY) "]
[{"$nulls":3},"Immobilisations corporelles brutes","AN + AP + AR + AT + AV + AX"]
[{"$nulls":3},"Ratio de Vétusté","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements","GA"]
[{"$nulls":3},"Immobilisations Brutes","BJ  "]
[{"$nulls":3},"Taux de vieillissement des immobilisations","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin","TOT_BIL - IMMO_INCORP_NET  -  DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)","(CJ - CK) - (CH - CI)"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières","DET_FIN_CT  +  DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières","DET_FIN_CT  +  DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ","DET_FIN_NET"]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices","EBITDA  -  IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts","DET_FIN_1AN + GR"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC "]
[{"$nulls":3},"Charge d'intérêts","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Gearing Brut","Total Dettes Financières ","DET_FIN_TOT"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Brut","GEARING_BRT"]
[null,null,"Gearing Net","Dettes Financières Nettes","DET_FIN_NET"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Net","GEARING_NET"]
[null,null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ","EC + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes","EC + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Total Bilan","TOT_BIL + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)","TOT_BIL + 90%.YQ + 85%.YR + YS"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables","DL + DO + DR + DS + DT + DU + DV - EH + ED + BK - AA - CM"]
[{"$nulls":3},"Emplois stables","BJ + CW + CN"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","TX_FRNG"]

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[]
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[{"$nulls":3},"EBITDA (en % du CA) (ou EBE ?)",null,"Pourcentage","[270 + (254 + 256)]  /  [210 + 214 + 218]"]
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[{"$nulls":3},"Résultat d'exploitation (en % du CA)",null,"Pourcentage","270  /  [210 + 214 + 218]"]
[{"$nulls":3},"Résultat net",null,"Montant","310"]
[{"$nulls":3},"Résultat net (en % du CA)",null,"Pourcentage","310  /  [210 + 214 + 218]"]
[null,null,"BILAN","Total du bilan",null,"Montant",180]
[{"$nulls":3},"Capitaux propres (% total bilan)",null,"Pourcentage","142  /  180"]
[{"$nulls":3},"Dettes financières brutes (yc CCA)",null,"Montant","156 + 173"]
[{"$nulls":3},"Dont DF MLT",null,"Montant"]
[{"$nulls":3},"Dont DF CT",null,"Montant"]
[{"$nulls":3},"Disponibilités (tréso. et équivalents)",null,"Montant","(080 + 084) - (082 + 086)"]
[{"$nulls":3},"Dettes financières nettes",null,"Montant","[156 + 173]  -  [(080 + 084) - (082 + 086)]"]
[{"$nulls":3},"Lignes de crédit confirmées non utilisées",null,"Montant","Non disponible"]
[{"$nulls":3},"Autres retraitements si pertinent (leasing…)",null,"Montant","Crédit-Bail directement intégré aux Dettes financières"]
[null,null,"CAF","CAF",null,"Montant","270 + (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306"]
[{"$nulls":3},"Dettes à plus d'un an",null,"Montant",195]
[null,null,"FLUX","Cash-Flow Opérationnel",null,"Montant","(310 + 254 + 256) - (574) - (BFR_BRT - BFR_BRT-1)"]
[{"$nulls":3},"Free Cash-Flow",null,"Montant","(310 + 254 + 256) - (574) - (BFR_BRT - BFR_BRT-1) - CAPEX_NET"]
[null,null,"RATIOS","Gearing brut",null,"Pourcentage","[156 + 173]  /  142"]
[{"$nulls":3},"Gearing net",null,"Pourcentage","[(156 + 173) - ((080 + 084) - (082 + 086))]  /  142"]
[{"$nulls":3},"Leverage brut",null,"Pourcentage","[156 + 173]  /  [270 + (254 + 256)]"]
[{"$nulls":3},"Leverage net",null,"Pourcentage","[[156 + 173]  -  [(080 + 084) - (082 + 086)]]  /  [270 + (254 + 256)]"]
[{"$nulls":3},"Leverage BCE",null,"Pourcentage","Hors Programme EF"]

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["ANALYSE FINANCIERE via BIC SIMPLIFIE (2033)"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["ACTIF\nSYNTHETIQUE","IMMOBILISATIONS","TOTAL","Total Immobilisations (Net)",null,"Montant","044 - 048"]
[{"$nulls":3},"Total Immobilisations (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G7&\"]  /  [\"&G36&\"]\"","v":"[044 - 048]  /  [110 - 112]"}]
[null,null,"INCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant",{"$f":"\"(\"&G10&\" + \"&G11&\") - (\"&G12&\")\"","v":"(010 + 014) - (012 + 016)"}]
[{"$nulls":3},"Fonds de commerce (Brut)",null,"Montant","010"]
[{"$nulls":3},"Ensemble des autres immobilisations incorporelles (Brut)",null,"Montant","014"]
[{"$nulls":3},"Amortissement des Immobilisations incorporelles",null,"Montant","012 + 016"]
[null,null,"CORPORELLES","Immobilisations corporelles (Net)",null,"Montant","028 - 030"]
[{"$nulls":3},"Terrains (Brut)",null,"Montant",426]
[{"$nulls":3},"Ensemble des autres immobilisations corporelles (Brut)",null,"Montant","028 - 426"]
[{"$nulls":3},"Amortissement des Immobilisations corporelles",null,"Montant","030"]
[null,null,"FINANCIERES","Immobilisations financières (Net)",null,"Montant","040 - 042"]
[{"$nulls":3},"Ensemble des immobilisations financières (Brut)",null,"Montant","040"]
[{"$nulls":3},"Amortissement des Immobilisations financières",null,"Montant","042"]
[null,"STOCKS & CREANCES","TOTAL","Ensemble des Stocks et des Créances (Net)",null,"Montant",{"$f":"G22&\" + \"&G25","v":"(050 + 060) - (052 + 062) + (068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)"}]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G20&\"]  /  [\"&G36&\"]\"","v":"[(050 + 060) - (052 + 062) + (068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)]  /  [110 - 112]"}]
[null,null,"STOCKS \n& EN-COURS","Stocks et en-cours (Net)",null,"Montant",{"$f":"\"(\"&G23&\") - (\"&G24&\")\"","v":"(050 + 060) - (052 + 062)"}]
[{"$nulls":3},"Ensemble des stocks et en-cours (Marchandises, mat. premières….) (Brut)",null,"Montant","050 + 060"]
[{"$nulls":3},"Provision sur Stocks et en-cours",null,"Montant","052 + 062"]
[null,null,"CREANCES \n& REALISABLES","Créances et réalisables (Net)",null,"Montant",{"$f":"\"(\"&G26&\" + \"&G27&\") - (\"&G28&\")\"","v":"(068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)"}]
[{"$nulls":3},"Créances clients et comptes rattachés (Brut)",null,"Montant","068"]
[{"$nulls":3},"Ensemble des autres créances et réalisables (Brut)",null,"Montant","064 + 072 + 092"]
[{"$nulls":3},"Provisions sur Créances et Réalisables",null,"Montant","070 + 066 + 074 + 094"]
[null,null,"BFR_BRT","Besoin en Fonds de Roulement Brut",null,"Montant",{"$f":"\"[(\"&G23&\") + (\"&G26&\" + \"&G27&\")]  -  [\"&G53&\"]\"","v":"[(050 + 060) + (068 + 064 + 072 + 092)]  -  [164 + 166 + 172 + 175 + 174]"}]
[null,null,"BFR_NET","Besoin en Fonds de Roulement Net",null,"Montant",{"$f":"\"[\"&G22&\" + \"&G25&\"]  -  [\"&G53&\"]\"","v":"[(050 + 060) - (052 + 062) + (068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)]  -  [164 + 166 + 172 + 175 + 174]"}]
[null,"TRESORERIE","TOTAL","Trésorerie à l'actif (Net)",null,"Montant",{"$f":"\"(\"&G33&\" + \"&G34&\") - (\"&G35&\")\"","v":"(080 + 084) - (082 + 086)"}]
[{"$nulls":3},"Trésorerie à l'actif (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G31&\"]  /  [\"&G36&\"]\"","v":"[(080 + 084) - (082 + 086)]  /  [110 - 112]"}]
[{"$nulls":3},"Valeurs mobilières de placement (Brut)",null,"Montant","080"]
[{"$nulls":3},"Disponibilités (Brut)",null,"Montant","084"]
[{"$nulls":3},"Provisions sur disponibilités et sur valeurs mobilières de placement",null,"Montant","082 + 086"]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant","110 - 112"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Total Capitaux propres",null,"Montant","142"]
[{"$nulls":3},"Total Capitaux propres en % du Total Passif",null,"Pourcentage",{"$f":"G38&\"  /  \"&G57","v":"142  /  180"}]
[{"$nulls":3},"Capital social (ou équivalant)",null,"Montant",120]
[{"$nulls":3},"Ensemble des réserves + Report à nouveau",null,"Montant","126 + 130 + 132 + 134"]
[{"$nulls":3},"Résultat de l'exercice",null,"Montant","136"]
[{"$nulls":3},"Ensemble des autres postes (Subventions…)",null,"Montant","124 + 137 + 140"]
[null,"PROVISIONS",null,"Ensemble des Provisions pour Risques et Charges",null,"Montant",154]
[{"$nulls":3},"Total Provisions en % du Total Passif",null,"Pourcentage",{"$f":"G44&\"  /  \"&G57","v":"154  /  180"}]
[null,"DETTES \nFINANCIERES","TOTAL","Total des dettes financières",null,"Montant","156 + 173"]
[{"$nulls":3},"Ensemble des dettes financières en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G46&\"]  /  \"&G57","v":"[156 + 173]  /  180"}]
[{"$nulls":3},"Emprunts et dettes assimilées",null,"Montant","156"]
[{"$nulls":3},"Comptes Courants d'Associés",null,"Montant","173"]
[null,null,"FRNG","Fonds de Roulement Net Global",null,"Montant",{"$f":"\"[\"&G38&\" + \"&G44&\" + 195]  -  [\"&G7&\"]\"","v":"[142 + 154 + 195]  -  [044 - 048]"}]
[null,null,"GEARING_BRT","Gearing Brut",null,"Pourcentage",{"$f":"\"[\"&G46&\"]  /  \"&G38","v":"[156 + 173]  /  142"}]
[null,null,"GEARING_NET","Gearing Net",null,"Pourcentage",{"$f":"\"[(\"&G46&\") - (\"&G31&\")]  /  \"&G38","v":"[(156 + 173) - ((080 + 084) - (082 + 086))]  /  142"}]
[null,"DETTES \nNON FINANCIERES","TOTAL","Total des dettes non financières",null,"Montant","164 + 166 + 172 + 175 + 174"]
[{"$nulls":3},"Total Dettes non financières en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G53&\"]  /  \"&G57","v":"[164 + 166 + 172 + 175 + 174]  /  180"}]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"Montant","166"]
[{"$nulls":3},"Ensemble des autres dettes non financières",null,"Montant","164 + 172 + 175 +174"]
[null,"TOTAL PASSIF",null,"Total Passif  ",null,"Montant",180,{"$nulls":6},"Récupération des engagements de Crédit-Bail et des EENE ?"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","EXPLOITATION","PRODUCTION","Chiffre d'Affaires",null,"Montant","210 + 214 + 218"]
[{"$nulls":3},"dont % en France",null,"Pourcentage","[(210 + 214 + 218) - (209 + 215 + 217)]  /  (210 + 214 + 218)"]
[{"$nulls":3},"Dont Vente de Marchandise",null,"Montant",210]
[{"$nulls":3},"Dont Production vendue (Biens & Services)",null,"Montant","214 + 218"]
[{"$nulls":3},"Production Stockée & Production Immobilisée",null,"Montant","222 + 224"]
[null,null,"ACHATS \n& ∆ STOCKS","Ensembles des achats (Marchandises, Mat. Premières...)",null,"Montant","234 + 238"]
[{"$nulls":3},"Ensemble des variations de stocks (Marchandises, Mat. Premières...)",null,"Montant","236 + 240"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant",{"$f":"\"(\"&G59&\" + \"&G63&\") - (\"&G64&\" + \"&G65&\")\"","v":"(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240)"}]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage",{"$f":"\"[\"&G66&\"]  /  [\"&G59&\"]\"","v":"[(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240)]  /  [210 + 214 + 218]"}]
[null,null,"CHRG. EXTERNES","Autres achats et charges externes",null,"Montant","242"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant",{"$f":"G66&\" - \"&G68","v":"(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240) - 242"}]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage",{"$f":"\"[\"&G69&\"]  /  [\"&G59&\"]\"","v":"[(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240) - 242]  /  [210 + 214 + 218]"}]
[null,null,"SUBVENTIONS","Subventions d'Exploitation",null,"Montant","226"]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Salaires, Traitements et Charges sociales",null,"Montant","250 + 252"]
[{"$nulls":3},"Impôts, Taxes et assimilés",null,"Montant","244"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant",{"$f":"G80&\" - (\"&G76&\") + (\"&G79&\")\"","v":"270 - (230 - 262) + (254 + 256)"}]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage",{"$f":"\"[\"&G74&\"]  /  [\"&G59&\"]\"","v":"[270 - (230 - 262) + (254 + 256)]  /  [210 + 214 + 218]"}]
[null,null,"AUTRES","Autres Produits - Autres Charges",null,"Montant","230 - 262"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant",{"$f":"G80&\" + (\"&G79&\")\"","v":"270 + (254 + 256)"}]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage",{"$f":"\"[\"&G77&\"]  /  [\"&G59&\"]\"","v":"[270 + (254 + 256)]  /  [210 + 214 + 218]"}]
[null,null,"DOTATIONS","Ensemble des Dotations (Amo/Prov) d'Exploitation",null,"Montant","254 + 256"]
[null,"RESULTAT \nD'EXPLOITATION",null,"Résultat d'Exploitation",null,"Montant","270"]
[null,null,"ROS","Résultat d'Exploitation en % du CA",null,"Pourcentage",{"$f":"G80&\"  /  [\"&G59&\"]\"","v":"270  /  [210 + 214 + 218]"}]
[null,"FINANCIER",null,"Produits Financiers",null,"Montant","280"]
[{"$nulls":3},"Charges Financières",null,"Montant","294"]
[{"$nulls":3},"Résultat Financier",null,"Montant","280 - 294"]
[null,"RESULTAT COURANT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant","270 + 280 - 294"]
[null,null,"TX_RES_CAI","RCAI en % du CA",null,"Pourcentage",{"$f":"\"[\"&G85&\"]  /  [\"&G59&\"]\"","v":"[270 + 280 - 294]  /  [210 + 214 + 218]"}]
[null,"EXCEPTIONNEL",null,"Produits Excpetionnels",null,"Montant","290"]
[{"$nulls":3},"Charges Exceptionnelles",null,"Montant","300"]
[{"$nulls":3},"Résultat Exceptionnel",null,"Montant","290 - 300"]
[null,"IS",null,"Impôts sur les Sociétés",null,"Montant","306"]
[null,null,"CAF","Capacité d'Autofinancement",null,"Montant",{"$f":"G80&\" + (\"&G79&\") + \"&G82&\" - \"&G83&\" + \"&G87&\" - (\"&G88&\" - 347 - 348) - \"&G90","v":"270 + (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306"}]
[null,null,"TX_CAF","CAF en % du CA",null,"Pourcentage",{"$f":"\"[\"&G91&\"]  /  [\"&G59&\"]\"","v":"[270 + (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306]  /  [210 + 214 + 218]"}]
[null,"RESULTAT NET",null,"Résultat Net",null,"Montant","310"]
[null,null,"TX_RES_NET","Résultat Net en % du CA",null,"Pourcentage",{"$f":"G93&\"  /  [\"&G59&\"]\"","v":"310  /  [210 + 214 + 218]"}]
[]
["EFFECTIFS",null,null,"Effectif moyen du personnel",null,"Nombre","376"]
[]
["SITUATION \nFINANCIERE","RESSOURCES \nANNUELLES","PROFESSIONNELLES","EBE de l'exercice","C44","montant","C37 - S1 - S2",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Nombre de mois de l'exercice","NBEX","nombre","DUR_EX",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"EBE (base annuelle)","H20","montant","(C44 / DUR_EX) × 12",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT20","montant","TT20",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (1)","H25","montant","H20 + TT20",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Salaire exploitant","TT25","montant","TT25",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Salaire interne conjoint","TT26","montant","TT26",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus exterieurs conjoint","TT27","montant","TT27",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Location gérance","TT28","montant","TT28",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus fonciers bruts","TT29","montant","TT29",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus valeurs mobilières","TT30","montant","TT30",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"BIC - BNC (Autres affaires)","TT31","montant","TT31",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (dont allocations familiales, pensions alimentaires)","TT32","montant","TT32",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (2)","H30","montant","TT26 + TT27 + TT29 + TT30 + TT31 + TT32",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (1) + (2)","H35","montant","H25 + H30",{"$nulls":6},"Hors périmètre BERYL"]
[null,"CHARGES \nANNUELLES","PROFESSIONNELLES","Ech. Prêts (K+I) CE","TT02","montant","TT02",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT03","montant","TT03",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Frais Financiers CT","TT04","montant","TT04",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (3)","H05","montant","TT02 + TT03 + TT04",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Loyer Habitation","TT10","montant","TT10",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"IRPP","TT11","montant","TT11",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (Pension Alimentaire…)","TT12","montant","TT12",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) CE","TT13","montant","TT13",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT14","montant","TT14",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (4)","H10","montant","TT10 + TT11 + TT12 + TT13 + TT14",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (3) + (4)","H15","montant","H05 + H10",{"$nulls":6},"Hors périmètre BERYL"]
[null,"DISPONIBLE",null,"Disponible","H40","montant","H35 - H15",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Nombre de personnes au foyer","TT01","nombre","TT01",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Disponible par personne","H45","montant","H40 / TT01",{"$nulls":6},"Hors périmètre BERYL"]
[]
["SITUATION \nPATRIMONIALE","PATRIMOINE","PROFESSIONNEL","Evaluation Biens Incorporels","TT42","montant","TT42",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Evaluation Biens Immobiliers","TT48","montant","TT48",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT50","montant","TT50",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (5)","H50","montant","TT42 + TT48 + TT50",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","Résidence Principale","TT60","montant","TT60",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres immobiliers","TT70","montant","TT70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Participation (évaluation)","TT72","montant","TT72",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financière (CE)","TT73","montant","TT73",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financières (Autres)","TT74","montant","TT74",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT75","montant","TT75",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (6)","H55","montant","TT60 + TT61 + TT62 + TT63 + TT64 + TT65 + TT72 + TT73 + TT75",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (5) + (6)","H60","montant","H50 + H55",{"$nulls":6},"Hors périmètre BERYL"]
[null,"ENDETTEMENT","PROFESSIONNEL","CRD CE","TT55A","montant","TT55A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT55B","montant","TT55B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT55C","montant","TT55C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (7)","H65","montant","TT75A + TT75B + TT75C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","CRD CE","TT80A","montant","TT80A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT80B","montant","TT80B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT80C","montant","TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (8)","H70","montant","TT80A + TT80B + TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (7) + (8)","H75","montant","H65 + H70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Patrimoine net estimé","H80","montant","H75 - H60",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Engagements donnés","TT90","montant","TT90",{"$nulls":6},"Hors périmètre BERYL"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires",null,"Pourcentage","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (234 + 238 + 242)"]
[{"$nulls":3},"Délai de Rotation des Stocks",null,"Pourcentage","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC",null,"Montant","360 × (068 - 070)"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360",null,"Montant","1,2 × (CHF_AFF - 209 - 215 - 217) + (209 + 215 + 217)"]
[{"$nulls":3},"Délai de Rotation Clients",null,"Pourcentage","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC",null,"Montant","360 × 166"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (234 + 238 + 242)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs",null,"Pourcentage","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360",null,"Montant","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360",null,"Montant","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Effectifs",null,"Montant",376]
[{"$nulls":3},"Ratio de Productivité",null,"Pourcentage","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)",null,"Montant","0,75 × RES_EXP"]
[{"$nulls":3},"BFR Net + Immobilisations",null,"Montant","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés",null,"Pourcentage","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ",null,"Montant","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise",null,"Pourcentage","ROA"]
[null,null,"Rentabilité Financière","Résultat net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)",null,"Montant","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière",null,"Pourcentage","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS",null,"Montant","244 + 306"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat",null,"Pourcentage","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs",null,"Pourcentage","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales",null,"Montant","250 + 252"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",null,"Pourcentage","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)",null,"Pourcentage","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes",null,"Montant","028 - 030"]
[{"$nulls":3},"Immobilisations corporelles brutes",null,"Montant","028"]
[{"$nulls":3},"Ratio de Vétusté",null,"Pourcentage","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements",null,"Montant",254]
[{"$nulls":3},"Immobilisations Brutes",null,"Montant","044"]
[{"$nulls":3},"Taux de vieillissement des immobilisations",null,"Pourcentage","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin",null,"Montant","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs",null,"Pourcentage","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)",null,"Montant","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs",null,"Pourcentage","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)",null,"Montant","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi",null,"Pourcentage","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA",null,"Pourcentage","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette",null,"Montant","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA",null,"Pourcentage","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",null,"Montant"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières",null,"Montant"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ",null,"Pourcentage","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client",null,"Montant","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ",null,"Pourcentage","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash",null,"Pourcentage","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ",null,"Montant","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)",null,"Pourcentage","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)",null,"Pourcentage","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette",null,"Montant","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp",null,"Pourcentage","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices",null,"Montant"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts",null,"Montant"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif",null,"Pourcentage","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio",null,"Pourcentage","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF",null,"Pourcentage","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)",null,"Pourcentage","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ",null,"Montant","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)",null,"Pourcentage","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ",null,"Montant","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)",null,"Pourcentage","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow",null,"Pourcentage","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow",null,"Pourcentage","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ",null,"Montant","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel",null,"Pourcentage","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres",null,"Montant","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)",null,"Pourcentage","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes",null,"Montant",176]
[{"$nulls":3},"Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)",null,"Pourcentage","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes",null,"Montant",176]
[{"$nulls":3},"Total Bilan",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan",null,"Pourcentage","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)",null,"Pourcentage","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents",null,"Montant","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)",null,"Pourcentage","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables",null,"Montant","142 + 154 + 156 + 048"]
[{"$nulls":3},"Emplois stables",null,"Montant","044"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)",null,"Pourcentage","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360",null,"Montant","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires",null,"Pourcentage","TX_FRNG"]
[]
["EQUILIBRE BILANCIEL",null,"BFR_NET",null,null,"Montant"]
[null,null,"FRNG",null,null,"Montant"]
[null,null,"TRESO_DISPO",null,null,"Montant"]
[null,null,"TRESO_DEC",null,null,"Montant"]

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["Classement",null,null,"Poste",null,null,"Attribut",null,"Equivalence",null,"Criticité","Data"]
["Niveau1","Niveau2","Niveau3","Libellé","Complément","ID","Type","Restrict.","Equiv 1","Equiv 2",null,"N","∆","N-1","N-2","Commentaire"]
["EN-TÊTE","DESIGNATION DU DECLARANT",null,"Désignation de l'entreprise (1)",null,"EN01","Texte",{"$nulls":3},1]
[{"$nulls":3},"Adresse de l'entreprise (2)",null,"EN02","Texte",{"$nulls":3},1]
[{"$nulls":3},"SIRET (3)",null,"EN03","Référence",{"$nulls":3},1]
[{"$nulls":3},"Néant (4)",null,"EN04","Top"]
[{"$nulls":3},"Durée de l'exercice en nombre de mois* (5)",null,"EN05","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice précédent* (6)",null,"EN06","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Exercice N clos le (7)",null,"EN07","Date",{"$nulls":3},1]
[{"$nulls":3},"Année (8)",null,"EN08","Année",{"$nulls":3},1]
["BILAN \nACTIF","ACTIF \nIMMOBILISÉ","IMMOBILISATIONS\nINCORPORELLES","Immobilisations incorporelles Fonds commercial *","Brut","010","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","012","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F11&\"C\"","v":"010C"},"Montant",null,{"$f":"F11&\" - \"&F12","v":"010 - 012"},null,1]
[{"$nulls":3},"Immobilisations incorporelles autrel *","Brut","014","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","016","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F14&\"C\"","v":"014C"},"Montant",null,{"$f":"F14&\" - \"&F15","v":"014 - 016"},null,1]
[null,null,"IMMOBILISATIONS\nCORPORELLES","Immobilisations corporelles","Brut","028","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","030","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F17&\"C\"","v":"028C"},"Montant",null,{"$f":"F17&\" - \"&F18","v":"028 - 030"},null,1]
[null,null,"IMMOBILISATIONS\nFINANCIERES","Immobilisations financières * (1)","Brut","040","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","042","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F20&\"C\"","v":"040C"},"Montant",null,{"$f":"F20&\" - \"&F21","v":"040 - 042"},null,1]
[null,null,"TOTAL","Total I (5)","Brut","044","Montant",null,{"$f":"F11&\" + \"&F14&\" + \"&F17&\" + \"&F20","v":"010 + 014 + 028 + 040"},null,1]
[{"$nulls":4},"Amortissements – Provisions","048","Montant",null,{"$f":"F12&\" + \"&F15&\" + \"&F18&\" + \"&F21","v":"012 + 016 + 030 + 042"},null,1]
[{"$nulls":4},"Net",{"$f":"F23&\"C\"","v":"044C"},"Montant",null,{"$f":"F23&\" - \"&F24","v":"044 - 048"},null,1]
[null,"ACTIF \nCIRCULANT","STOCKS *","Matières premières, approvisionnements, en cours de production *","Brut","050","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","052","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F26&\"C\"","v":"050C"},"Montant",null,{"$f":"F26&\" - \"&F27","v":"050 - 052"},null,1]
[{"$nulls":3},"Marchandises *","Brut","060","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","062","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F29&\"C\"","v":"060C"},"Montant",null,{"$f":"F29&\" - \"&F30","v":"060 - 062"},null,1]
[{"$nulls":3},"Avances et acomptes versés sur commandes","Brut","064","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","066","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F32&\"C\"","v":"064C"},"Montant",null,{"$f":"F32&\" - \"&F33","v":"064 - 066"},null,1]
[null,null,"CREANCES","Créances (2) Clients et comptes rattachés *","Brut","068","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","070","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F35&\"C\"","v":"068C"},"Montant",null,{"$f":"F35&\" - \"&F36","v":"068 - 070"},null,1]
[{"$nulls":3},"Créances (2) Autres * (3)","Brut","072","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","074","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F38&\"C\"","v":"072C"},"Montant",null,{"$f":"F38&\" - \"&F39","v":"072 - 074"},null,1]
[{"$nulls":3},"Valeurs mobilières de placement","Brut","080","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","082","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F41&\"C\"","v":"080C"},"Montant",null,{"$f":"F41&\" - \"&F42","v":"080 - 082"},null,1]
[{"$nulls":3},"Disponibilités","Brut","084","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","086","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F44&\"C\"","v":"084C"},"Montant",null,{"$f":"F44&\" - \"&F45","v":"084 - 086"},null,1]
[null,"AUTRES",null,"Charges constatées d'avance *","Brut","092","Montant",{"$nulls":3},1]
[{"$nulls":4},"Amortissements – Provisions","094","Montant",{"$nulls":3},1]
[{"$nulls":4},"Net",{"$f":"F47&\"C\"","v":"092C"},"Montant",null,{"$f":"F47&\" - \"&F48","v":"092 - 094"},null,1]
[null,null,"TOTAL","Total II","Brut","096","Montant",null,{"$f":"F26&\" + \"&F29&\" + \"&F32&\" + \"&F35&\" + \"&F38&\" + \"&F41&\" + \"&F44&\" + \"&F47","v":"050 + 060 + 064 + 068 + 072 + 080 + 084 + 092"},null,1]
[{"$nulls":4},"Amortissements – Provisions","098","Montant",null,{"$f":"F27&\" + \"&F30&\" + \"&F33&\" + \"&F36&\" + \"&F39&\" + \"&F42&\" + \"&F45&\" + \"&F48","v":"052 + 062 + 066 + 070 + 074 + 082 + 086 + 094"},null,1]
[{"$nulls":4},"Net",{"$f":"F50&\"C\"","v":"096C"},"Montant",null,{"$f":"F50&\" - \"&F51","v":"096 - 098"},null,1]
[null,"TOTAL GÉNÉRAL","TOTAL GÉNÉRAL ","Total général (I + II)","Brut","110","Montant",null,{"$f":"F23&\" + \"&F50","v":"044 + 096"},null,1]
[{"$nulls":4},"Amortissements – Provisions","112","Montant",null,{"$f":"F24&\" + \"&F51","v":"048 + 098"},null,1]
[{"$nulls":4},"Net",{"$f":"F53&\"C\"","v":"110C"},"Montant",null,{"$f":"F53&\" - \"&F54","v":"110 - 112"},null,1]
[null,"RENVOIS",null,"(1) Dont immobilisations financières à moins d'un an",null,"193","Montant",{"$nulls":3},1]
[{"$nulls":3},"(2) Dont créances à plus d'un an",null,"197","Montant",{"$nulls":3},1]
[{"$nulls":3},"(3) Dont compte courant d'associés débiteurs",null,"199","Montant",{"$nulls":3},1]
[{"$nulls":3},"(5) Coût de revient des immobilisations acquises ou créées au cours de l'exercice *",null,"182","Montant",{"$nulls":3},1]
[{"$nulls":3},"(5) Prix de vente hors TVA des immobilisations cédées au cours de l'exercice *",null,"184","Montant",{"$nulls":3},1]
["PASSIF\nBILAN","CAPITAUX \nPROPRES",null,"Capital social ou individuel *",null,"120","Montant",{"$nulls":3},1]
[{"$nulls":3},"Écarts de réévaluation",null,"124","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserve légale",null,"126","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserves réglementées",null,"130","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres réserves",null,"132","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont réserve relative à l'achat d'œuvres originales d'artistes vivants) *",null,"131","Montant",{"$nulls":3},1]
[{"$nulls":3},"Report à nouveau",null,"134","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat de l'exercice",null,"136","Montant",null,null,0,1]
[{"$nulls":3},"Subventions d’investissement",null,"137","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions réglementées",null,"140","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total I",null,"142","Montant",null,{"$f":"F61&\" + \"&F62&\" + \"&F63&\" + \"&F64&\" + \"&F65&\" + \"&F67&\" + \"&F68&\" + \"&F69&\" + \"&F70","v":"120 + 124 + 126 + 130 + 132 + 134 + 136 + 137 + 140"},null,1]
[null,"Total II",null,"Provisions pour risques et charges Total II",null,"154","Montant",{"$nulls":3},1]
[null,"DETTES (4)",null,"Emprunts et dettes assimilées",null,"156","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances et acomptes reçus sur commandes en cours",null,"164","Montant",{"$nulls":3},1]
[{"$nulls":3},"Fournisseurs et comptes rattachés *",null,"166","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes fiscales et sociales (dont montant de la TVA indiqué dans la case 169)",null,"172","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont montant de la TVA indiqué dans la case 169",null,"169","Montant",{"$nulls":3},1]
[{"$nulls":3},"Comptes courants d’associés",null,"173","Montant",{"$nulls":3},1]
[null,"Autres Dettes",null,"Autres dettes",null,"175","Montant",{"$nulls":3},1]
[null,"Compte de régul.",null,"Produits constatés d'avance",null,"174","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total III",null,"176","Montant",null,{"$f":"F73&\" + \"&F74&\" + \"&F75&\" + \"&F76&\" + \"&F80&\" + \"&F78&\" + \"&F79","v":"156 + 164 + 166 + 172 + 174 + 173 + 175"},null,1]
[null,"TOTAL GENERAL",null,"Total général ( I + II + III ) ",null,"180","Montant",null,{"$f":"F71&\" + \"&F72&\" + \"&F81","v":"142 + 154 + 176"}," - ",1]
[null,"RENVOIS",null,"(4) Dont dettes à plus d'un an ",null,"195","Montant",{"$nulls":3},1]
["COMPTE\nDE\nRESULTAT\n\nA - RESULTAT COMPTABLE",null,null,"A – RÉSULTAT COMPTABLE","Formulaire déposé au titre de l'IR","018","Montant",{"$nulls":3},1]
[null,"EXPLOITATION","PRODUITS D'EXPLOITATION","Ventes de marchandises * ","Total","210","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ventes de marchandises *","dont export \net livraisons intracommunautaires","209","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ventes de marchandises *","dont France","210C","Montant",null,{"$f":"F85&\" - \"&F86","v":"210 - 209"},null,1]
[{"$nulls":3},"Production vendue Biens","Total","214","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue Biens","dont export \net livraisons intracommunautaires","215","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue Biens","dont France","214C","Montant",null,{"$f":"F88&\" - \"&F89","v":"214 - 215"},null,1]
[{"$nulls":3},"Production vendue Services *","Total","218","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue Services *","dont export \net livraisons intracommunautaires","217","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue Services *","dont France","218C","Montant",null,{"$f":"F91&\" - \"&F92","v":"218 - 217"},null,1]
[{"$nulls":3},"Production stockée * \n(Variation du stock en produits intermédiaires, produits finis et en cours de production)",null,"222","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production immobilisée *",null,"224","Montant",{"$nulls":3},1]
[{"$nulls":3},"Subventions d'exploitations reçues",null,"226","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits",null,"230","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total des produits d'exploitation hors TVA (I)",null,"232","Montant",null,{"$f":"F85&\" + \"&F88&\" + \"&F91&\" + \"&F94&\" + \"&F95&\" + \"&F96&\" + \"&F97","v":"210 + 214 + 218 + 222 + 224 + 226 + 230"},null,1]
[null,null,"CHARGES D'EXPLOITATION","Achats de marchandises * (y compris droits de douane) ",null,"234","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de stocks (marchandises) *",null,"236","Montant",{"$nulls":3},1]
[{"$nulls":3},"Achats de matières premières et autres approvisionnements * (y compris droits de douane)",null,"238","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de stock (matières premières et approvisionnements) *",null,"240","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres charges externes * :",null,"242","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont crédit-bail : - mobilier :",null,"242M",{"$nulls":4},1]
[{"$nulls":3},"dont crédit-bail : - immmobilier :",null,"242I",{"$nulls":4},1]
[{"$nulls":3},"Impôts, taxes et versements assimilés",null,"244","Montant",{"$nulls":3},1]
[{"$nulls":3},"(dont CFE et CVAE *)",null,"243","Montant",{"$nulls":3},1]
[{"$nulls":3},"Rémunérations du personnel *",null,"250","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges sociales (cf. renvoi 380)",null,"252","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux amortissements *",null,"254","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont amortissement du fonds de commerce par application de l’article 39, 1-2°, al.3 du CGI",null,"255",{"$nulls":4},1]
[{"$nulls":3},"Dotations aux provisions",null,"256","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres charges",null,"262","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont provisions fiscales pour implantations commerciales à l'étranger *",null,"259","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont cotisations versées aux organisations syndicales et professionnelles ",null,"260","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total des charges d'exploitation (II)",null,"264","Montant",null,{"$f":"F99&\" + \"&F100&\" + \"&F101&\" + \"&F102&\" + \"&F103&\" + \"&F106&\" + \"&F108&\" + \"&F109&\" + \"&F110&\" + \"&F112&\" + \"&F113","v":"234 + 236 + 238 + 240 + 242 + 244 + 250 + 252 + 254 + 256 + 262"},null,1]
[null,null,"RÉSULTAT D'EXPLOITATION","1 – RÉSULTAT D'EXPLOITATION (I – II)",null,"270","Montant",null,{"$f":"F98&\" - \"&F116","v":"232 - 264"},null,1]
[null,"FINANCIER","PRODUITS FINANCIERS","Produits financiers (III) ",null,"280","Montant",{"$nulls":3},1]
[null,null,"CHARGES FINANCIÈRES","Charges financières (V)",null,"294","Montant",{"$nulls":3},1]
[null,null,"RÉSULTAT FINANCIER","RÉSULTAT FINANCIER (III – V)",null,"280R","Montant",null,{"$f":"F118&\" - \"&F119","v":"280 - 294"},null,1]
[null,"RÉSULTAT COURANT AVANT IMPÔTRÉSULTAT COURANT AVANT IMPÔTS S ",null,"RÉSULTAT COURANT AVANT IMPÔTS ",null,"280C","Montant",null,{"$f":"F117&\" + \"&F120","v":"270 + 280R"},null,1]
[null,"EXCEPTIONNEL","PRODUITS EXCEPTIONNELS","Produits exceptionnels (IV)",null,"290","Montant",{"$nulls":3},1]
[null,null,"CHARGES EXCEPTIONNELLES","Charges exceptionnelles (VI) ",null,"300","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont amortissements des souscriptions dans des PME innovantes \n(art. 217 octies)",null,"347","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont amortissements exceptionnels de 25 % des constructions nouvelles \n(art. 39 quinquies D)",null,"348","Montant",{"$nulls":3},1]
[null,null,"RÉSULTAT EXCEPTIONNEL","RÉSULTAT EXCEPTIONNEL (IV - VI)",null,"290R","Montant",null,{"$f":"F122&\" - \"&F123","v":"290 - 300"},null,1]
[{"$nulls":3},"Impôt sur les bénéfices * (VII)",null,"306","Montant",{"$nulls":3},1]
[null,null,"RESULTAT NET","2 – BÉNÉFICES OU PERTES : Produits (I + III + IV) – Charges (II + V + VI + VII)",null,"310","Montant",null,{"$f":"F98&\" + \"&F118&\" + \"&F122&\" - \"&F116&\" - \"&F119&\" - \"&F123&\" - \"&F127","v":"232 + 280 + 290 - 264 - 294 - 300 - 306"},null,1]
["COMPTE\nDE\nRESULTAT\n\nB - RESULTAT FISCAL",null,"RESULTAT COMPTABLE","B – RÉSULTAT FISCAL ","Reporter le bénéfice comptable col. 1","312","Montant",null,{"$f":"310&\" (si >0)\"","v":"310 (si >0)"},null,1]
[{"$nulls":4},"Reporter le déficit comptable col. 2","314","Montant",null,{"$f":"310&\" (si <0)\"","v":"310 (si <0)"},null,1]
[null,"RÉINTÉGRATIONS",null,"Rémunérations et avantages personnels non déductibles *",null,"316","Montant",{"$nulls":3},1]
[{"$nulls":3},"Amortissements excédentaires (art. 39-4 du CGI) et autres amortissements non déductibles",null,"318","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions non déductibles *",null,"322","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôts et taxes non déductibles * (cf. page 7 de la notice n° 2033-NOT-SD)",null,"324","Montant",{"$nulls":3},1]
[{"$nulls":3},"Divers* dont intérêts excédentaires des cptes-cts d'associés",null,"247","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ecarts de valeurs liquidatives sur OPC*",null,"248","Montant",{"$nulls":3},1]
[{"$nulls":3},"Divers",null,330,"Montant",{"$nulls":3},1]
[{"$nulls":3},"Fraction des loyers à réintégrer dans le cadre d'un crédit\u0002bail immobilier et de levée d'option",null,"251","Montant",{"$nulls":3},1]
[{"$nulls":3},"Part de loyers dispensée de réintégration (art. 239 sexies D)",null,"249","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges afférentes à l'activité relevant du régime optionnel de taxation au tonnage des entreprises de transport maritime",null,"998","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat fiscal afférent à l'activité relevant du régime optionnel de taxation au tonnage des entreprises de transport maritime",null,"999","Montant",{"$nulls":3},1]
[null,"DÉDUCTIONS",null,"Produits afférents à l'activité relevant du régime optionnel de taxation au tonnage des entreprises de transport maritime",null,"997","Montant",{"$nulls":3},1]
[{"$nulls":3},"Entreprises nouvelles (44 sexies) ",null,"986","Montant",{"$nulls":3},1]
[{"$nulls":3},"Reprise d'entreprises en difficulté (44 septies)",null,"981","Montant",{"$nulls":3},1]
[{"$nulls":3},"ZRD (44 terdecies) ",null,"127","Montant",{"$nulls":3},1]
[{"$nulls":3},"Bassions d’emploi à redynamiser (44 duodecies)",null,"991","Montant",{"$nulls":3},1]
[{"$nulls":3},"ZFANG (44 quaterdecies)",null,"345","Montant",{"$nulls":3},1]
[{"$nulls":3},"BUD (44 sexdecies) ",null,"992","Montant",{"$nulls":3},1]
[{"$nulls":3},"ZFU – TE (44 octies A)",null,"987","Montant",{"$nulls":3},1]
[{"$nulls":3},"JEI (44 sexies A)",null,"989","Montant",{"$nulls":3},1]
[{"$nulls":3},"ZRR (44 quindecies)",null,"138","Montant",{"$nulls":3},1]
[{"$nulls":3},"France Ruralités Revitalisation (FRR) - art 44 quindecies A",null,"181","Montant",{"$nulls":3},1]
[{"$nulls":3},"Investissements et souscriptions outre-mer ",null,"344","Montant",{"$nulls":3},1]
[{"$nulls":3},"Zone de développement prioritaire (44 septdecies)",null,"993","Montant",{"$nulls":3},1]
[{"$nulls":5},"342","Montant",null,{"$f":"F143&\" + \"&F144&\" + \"&F145&\" + \"&F146&\" + \"&F147&\" + \"&F148&\" + \"&F149&\" + \"&F150&\" + \"&F151&\" + \"&F152&\" + \"&F153&\" + \"&F154","v":"986 + 981 + 127 + 991 + 345 + 992 + 987 + 989 + 138 + 181 + 344 + 993"},null,1]
[null,null,"Dont divers","Créance due au titre du report en arrière du déficit",null,"346","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies)",null,"655","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies A)",null,"643","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies B)",null,"645","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies C)",null,"647","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies D)",null,"648","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle simulateur de conduite (art. 39 decies E)",null,"641","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déductions exceptionnelles (art. 39 decies F)",null,"990","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déduction exceptionnelle (art. 39 decies G)",null,"649","Montant",{"$nulls":3},1]
[{"$nulls":5},"350","Montant",null,{"$f":"F156&\" + \"&F157&\" + \"&F158&\" + \"&F159&\" + \"&F160&\" + \"&F161&\" + \"&F162&\" + \"&F163&\" + \"&F164","v":"346 + 655 + 643 + 645 + 647 + 648 + 641 + 990 + 649"},null,1]
[null,"RÉSULTAT FISCAL AVANT IMPUTATION",null,"RÉSULTAT FISCAL AVANT IMPUTATION DES DÉFICITS ANTÉRIEURS ","Bénéfice col.1","352","Montant",{"$nulls":3},1]
[{"$nulls":4},"Déficit col.2","354","Montant",{"$nulls":3},1]
[null,"Déficits",null,"Déficit de l'exercice reporté en arrière *",null,"356","Montant",{"$nulls":3},1]
[{"$nulls":3},"Déficits antérieurs reportables *……………………………………..……… dont imputés sur le résultat :",null,"360","Montant",{"$nulls":3},1]
[null,"RÉSULTAT FISCAL APRÈS IMPUTATION",null,"RÉSULTAT FISCAL APRÈS IMPUTATION DES DÉFICITS ","Bénéfice col.1","370","Montant",{"$nulls":3},1]
[{"$nulls":4},"Déficit col.2","372","Montant",{"$nulls":3},1]
["ANNEXE","I. IMMOBILISATIONS","Immobilisations\nincorporelles","Fonds commercial","Valeur brute des immobilisations \nau début de l'exercice",400,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",402,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",404,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",406,"Montant",null,{"$f":"F172&\" + \"&F173&\" - \"&F174","v":"400 + 402 - 404"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","406E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres","Valeur brute des immobilisations \nau début de l'exercice",410,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",412,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",414,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",416,"Montant",null,{"$f":"F177&\" + \"&F178&\" - \"&F179","v":"410 + 412 - 414"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","416E","Montant",{"$nulls":3},1]
[null,null,"Immobilisations\ncorporelles","Terrains","Valeur brute des immobilisations \nau début de l'exercice",420,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",422,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",424,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",426,"Montant",null,{"$f":"F182&\" + \"&F183&\" - \"&F184","v":"420 + 422 - 424"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","426E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Constructions","Valeur brute des immobilisations \nau début de l'exercice",430,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",432,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",434,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",436,"Montant",null,{"$f":"F187&\" + \"&F188&\" - \"&F189","v":"430 + 432 - 434"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","436E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Installations techniques, matériel et\noutillage industriels","Valeur brute des immobilisations \nau début de l'exercice",440,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",442,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",444,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",446,"Montant",null,{"$f":"F192&\" + \"&F193&\" - \"&F194","v":"440 + 442 - 444"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","446E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Installations générales, agencements,\naménagements divers","Valeur brute des immobilisations \nau début de l'exercice",450,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",452,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",454,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",456,"Montant",null,{"$f":"F197&\" + \"&F198&\" - \"&F199","v":"450 + 452 - 454"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","456E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Matériel de transport","Valeur brute des immobilisations \nau début de l'exercice",460,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",462,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",464,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",466,"Montant",null,{"$f":"F202&\" + \"&F203&\" - \"&F204","v":"460 + 462 - 464"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","466E","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immobilisations corporelles","Valeur brute des immobilisations \nau début de l'exercice",470,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",472,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",474,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",476,"Montant",null,{"$f":"F207&\" + \"&F208&\" - \"&F209","v":"470 + 472 - 474"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","476E","Montant",{"$nulls":3},1]
[null,null,"Immobilisations financières",null,"Valeur brute des immobilisations \nau début de l'exercice",480,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations",482,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions",484,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",486,"Montant",null,{"$f":"F212&\" + \"&F213&\" - \"&F214","v":"480 + 482 - 484"},null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","486E","Montant",{"$nulls":3},1]
[null,null,"TOTAL",null,"Valeur brute des immobilisations \nau début de l'exercice",490,"Montant",null,{"$f":"F172&\" + \"&F177&\" + \"&F182&\" + \"&F187&\" + \"&F192&\" + \"&F197&\" + \"&F202&\" + \"&F207&\" + \"&F212","v":"400 + 410 + 420 + 430 + 440 + 450 + 460 + 470 + 480"},null,1]
[{"$nulls":4},"Augmentations",492,"Montant",null,{"$f":"F173&\" + \"&F178&\" + \"&F183&\" + \"&F188&\" + \"&F193&\" + \"&F198&\" + \"&F203&\" + \"&F208&\" + \"&F213","v":"402 + 412 + 422 + 432 + 442 + 452 + 462 + 472 + 482"},null,1]
[{"$nulls":4},"Diminutions",494,"Montant",null,"404 + 414 + 424 + 434 + 444 + 454 + 464 + 474 + 484",null,1]
[{"$nulls":4},"Valeur brute des immobilisations \nà la fin de l'exercice",496,"Montant",null,"406 + 416 + 426 + 436 + 446 + 456 + 466 + 476 + 486",null,1]
[{"$nulls":4},"Réévaluation légale * \nValeur d'origine des immobilisations en fin d'exercice","496E","Montant",{"$nulls":3},1]
[null,"II. AMORTISSEMENTS","Immobilisations\nincorporelles","Fonds commercial","Montant des amortissements \nau début de l'exercice",495,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",497,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",498,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",499,"Montant",null,{"$f":"F222&\" + \"&F223&\" - \"&F224","v":"495 + 497 - 498"},null,1]
[{"$nulls":3},"Autres immobilisations incorporelles","Montant des amortissements \nau début de l'exercice",500,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",502,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",504,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",506,"Montant",null,{"$f":"F226&\" + \"&F227&\" - \"&F228","v":"500 + 502 - 504"},null,1]
[null,null,"Immobilisations corporelles","Terrains","Montant des amortissements \nau début de l'exercice",510,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",512,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",514,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",516,"Montant",null,{"$f":"F230&\" + \"&F231&\" - \"&F232","v":"510 + 512 - 514"},null,1]
[{"$nulls":3},"Constructions","Montant des amortissements \nau début de l'exercice",520,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",522,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",524,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",526,"Montant",null,{"$f":"F234&\" + \"&F235&\" - \"&F236","v":"520 + 522 - 524"},null,1]
[{"$nulls":3},"Installations techniques, matériel et outillage industriels","Montant des amortissements \nau début de l'exercice",530,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",532,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",534,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",536,"Montant",null,{"$f":"F238&\" + \"&F239&\" - \"&F240","v":"530 + 532 - 534"},null,1]
[{"$nulls":3},"Installations générales, agencements, aménagements divers","Montant des amortissements \nau début de l'exercice",540,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",542,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",544,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",546,"Montant",null,{"$f":"F242&\" + \"&F243&\" - \"&F244","v":"540 + 542 - 544"},null,1]
[{"$nulls":3},"Matériel de transport","Montant des amortissements \nau début de l'exercice",550,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",552,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",554,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",556,"Montant",null,{"$f":"F246&\" + \"&F247&\" - \"&F248","v":"550 + 552 - 554"},null,1]
[{"$nulls":3},"Autres immobilisations corporelles","Montant des amortissements \nau début de l'exercice",560,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",562,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",564,"Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",566,"Montant",null,{"$f":"F250&\" + \"&F251&\" - \"&F252","v":"560 + 562 - 564"},null,1]
[null,null,"TOTAL",null,"Montant des amortissements \nau début de l'exercice",570,"Montant",null,{"$f":"F222&\" + \"&F226&\" + \"&F230&\" + \"&F234&\" + \"&F238&\" + \"&F242&\" + \"&F246&\" + \"&F250","v":"495 + 500 + 510 + 520 + 530 + 540 + 550 + 560"},null,1]
[{"$nulls":4},"Augmentations : dotations de l'exercice",572,"Montant",null,{"$f":"F223&\" + \"&F227&\" + \"&F231&\" + \"&F235&\" + \"&F239&\" + \"&F243&\" + \"&F247&\" + \"&F251","v":"497 + 502 + 512 + 522 + 532 + 542 + 552 + 562"},null,1]
[{"$nulls":4},"Diminutions : amortissements afférents \naux éléments sortis de l'actif et reprises",574,"Montant",null,"498 + 504 + 514 + 524 + 534 + 544 + 554 + 564",null,1]
[{"$nulls":4},"Montant des amortissements \nà la fin de l'exercice",576,"Montant",null,"499 + 506 + 516 + 526 + 536 + 546 + 556 + 566",null,1]
[null,"III. PLUS-VALUES, MOINS-VALUES à 19 %, 15 % et 0 % pour les entreprises à l'IS et 12,8 % pour les entreprises à l'IR","Immobilisations","Immobilisations_1","Valeur d'actif * (1)","3II011","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II012","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II013","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II014","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II015","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II016","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II017","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II018","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_2","Valeur d'actif * (1)","3II021","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II022","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II023","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II024","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II025","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II026","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II027","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II028","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_3","Valeur d'actif * (1)","3II031","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II032","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II033","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II034","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II035","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II036","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II037","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II038","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_4","Valeur d'actif * (1)","3II041","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II042","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II043","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II044","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II045","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II046","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II047","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II048","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_5","Valeur d'actif * (1)","3II051","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II052","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II053","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II054","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II055","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II056","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II057","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II058","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_6","Valeur d'actif * (1)","3II061","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II062","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II063","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II064","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II065","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II066","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II067","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II068","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_7","Valeur d'actif * (1)","3II071","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II072","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II073","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II074","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II075","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II076","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II077","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II078","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_8","Valeur d'actif * (1)","3II081","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II082","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II083","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II084","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II085","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II086","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II087","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II088","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_9","Valeur d'actif * (1)","3II091","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II092","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II093","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II094","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II095","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II096","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II097","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II098","Montant",{"$nulls":3},3]
[{"$nulls":3},"Immobilisations_10","Valeur d'actif * (1)","3II101","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)","3II102","Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)","3II103","Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)","3II104","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)","3II105","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)","3II106","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)","3II107","Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)","3II108","Montant",{"$nulls":3},3]
[{"$nulls":3},"Total","Valeur d'actif * (1)",578,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements* (2)",580,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Valeur résiduelle* (3)",582,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Prix de cession* (4)",584,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Court terme* (5)",586,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)",581,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)",587,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)",589,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Plus-values taxables à 19% [1]","Valeur résiduelle* (3)",579,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Régularisations","Plus ou moins-values Court terme* (5)",590,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19% (6)",583,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8% (7)",594,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0% (8)",595,"Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL","Plus ou moins-values Court terme*",596,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 19%",585,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 15% ou 12,8%",597,"Montant",{"$nulls":3},3]
[{"$nulls":4},"Plus ou moins-values Long terme* 0%",599,"Montant",{"$nulls":3},3]
["ANNEXE","I - RELEVÉ DES PROVISIONS – AMORTISSEMENTS DÉROGATOIRES","Provisions\nréglementées","Amortissements dérogatoires","Montant au début de l'exercice","600","Montant",{"$nulls":3},3]
[{"$nulls":4},"Augmentations : dotations de l'exercice","602","Montant",{"$nulls":3},3]
[{"$nulls":4},"Diminutions : reprises de l'exercice","604","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","606","Montant",null,{"$f":"F355&\" + \"&F356&\" - \"&F357","v":"600 + 602 - 604"},null,3]
[{"$nulls":3},"Dont majorations exceptionnelles\nde 30 %","Montant au début de l'exercice","601","Montant",{"$nulls":3},3]
[{"$nulls":4},"Augmentations : dotations de l'exercice","603","Montant",{"$nulls":3},3]
[{"$nulls":4},"Diminutions : reprises de l'exercice","605","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","607","Montant",null,{"$f":"F359&\" + \"&F360&\" - \"&F361","v":"601 + 603 - 605"},null,3]
[{"$nulls":3},"Autres provisions réglementées *","Montant au début de l'exercice","610","Montant",{"$nulls":3},3]
[{"$nulls":4},"Augmentations : dotations de l'exercice","612","Montant",{"$nulls":3},3]
[{"$nulls":4},"Diminutions : reprises de l'exercice","614","Montant",{"$nulls":3},3]
[{"$nulls":4},"Montant à la fin de l'exercice","616","Montant",null,{"$f":"F363&\" + \"&F364&\" - \"&F365","v":"610 + 612 - 614"},null,3]
[null,null,"Provisions pour risques et charges",null,"Montant au début de l'exercice","620","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","622","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","624","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","626","Montant",null,{"$f":"F367&\" + \"&F368&\" - \"&F369","v":"620 + 622 - 624"},null,1]
[null,null,"Provisions pour\ndépréciation","Sur immobilisations","Montant au début de l'exercice","630","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","632","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","634","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","636","Montant",null,{"$f":"F371&\" + \"&F372&\" - \"&F373","v":"630 + 632 - 634"},null,1]
[{"$nulls":3},"Sur stocks et en cours","Montant au début de l'exercice","640","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","642","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","644","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","646","Montant",null,{"$f":"F375&\" + \"&F376&\" - \"&F377","v":"640 + 642 - 644"},null,1]
[{"$nulls":3},"Sur comptes clients","Montant au début de l'exercice","650","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","652","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","654","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","656","Montant",null,{"$f":"F379&\" + \"&F380&\" - \"&F381","v":"650 + 652 - 654"},null,1]
[{"$nulls":3},"Autres provisions pour dépréciation","Montant au début de l'exercice","660","Montant",{"$nulls":3},1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","662","Montant",{"$nulls":3},1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","664","Montant",{"$nulls":3},1]
[{"$nulls":4},"Montant à la fin de l'exercice","666","Montant",null,{"$f":"F383&\" + \"&F384&\" - \"&F385","v":"660 + 662 - 664"},null,1]
[null,null,"TOTAL",null,"Montant au début de l'exercice","680","Montant",null,{"$f":"F355&\" + \"&F359&\" + \"&F363&\" + \"&F367&\" + \"&F371&\" + \"&F375&\" + \"&F379&\" + \"&F383","v":"600 + 601 + 610 + 620 + 630 + 640 + 650 + 660"},null,1]
[{"$nulls":4},"Augmentations : dotations de l'exercice","682","Montant",null,{"$f":"F356&\" + \"&F360&\" + \"&F364&\" + \"&F368&\" + \"&F372&\" + \"&F376&\" + \"&F380&\" + \"&F384","v":"602 + 603 + 612 + 622 + 632 + 642 + 652 + 662"},null,1]
[{"$nulls":4},"Diminutions : reprises de l'exercice","684","Montant",null,"604 + 605 + 614 + 624 + 634 + 644 + 654 + 664",null,1]
[{"$nulls":4},"Montant à la fin de l'exercice","686","Montant",null,"606 + 607 + 616 + 626 + 636 + 646 + 656 + 666",null,1]
[null,null,"B MOUVEMENTS AFFECTANT LA PROVISION POUR\nAMORTISSEMENTS DEROGATOIRES","Fonds commercial","Dotations","681","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","683","Montant",{"$nulls":3},3]
[{"$nulls":3},"Autres Immobilisations Incorporelles","Dotations","700","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","705","Montant",{"$nulls":3},3]
[{"$nulls":3},"Terrains","Dotations","710","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","715","Montant",{"$nulls":3},3]
[{"$nulls":3},"Constructions","Dotations","720","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","725","Montant",{"$nulls":3},3]
[{"$nulls":3},"Installations techniques, matériel et outillage","Dotations","730","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","735","Montant",{"$nulls":3},3]
[{"$nulls":3},"Inst. générales, agencements et aménagements divers","Dotations","740","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","745","Montant",{"$nulls":3},3]
[{"$nulls":3},"Matériel de transport","Dotations","750","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","755","Montant",{"$nulls":3},3]
[{"$nulls":3},"Autres immobilisations corporelles","Dotations","760","Montant",{"$nulls":3},3]
[{"$nulls":4},"Reprises","765","Montant",{"$nulls":3},3]
[null,null,"TOTAL",null,"Dotations","770","Montant",null,{"$f":"F391&\" + \"&F393&\" + \"&F395&\" + \"&F397&\" + \"&F399&\" + \"&F401&\" + \"&F403&\" + \"&F405","v":"681 + 700 + 710 + 720 + 730 + 740 + 750 + 760"},null,3]
[{"$nulls":4},"Reprises","775","Montant",null,{"$f":"F392&\" + \"&F394&\" + \"&F396&\" + \"&F398&\" + \"&F400&\" + \"&F402&\" + \"&F404&\" + \"&F406","v":"683 + 705 + 715 + 725 + 735 + 745 + 755 + 765"},null,3]
[null,null,"C VENTILATION DES DOTATIONS AUX PROVISIONS ET CHARGES À\nPAYER NON DÉDUCTIBLES POUR L'ASSIETTE DE L'IMPÔT","TOTAL à reporter ligne 322 du tableau n° 2033-B-SD\nIndemnités pour congés à payer, charges sociales et\nfiscales correspondantes",null,"780","Montant",{"$nulls":3},3]
[{"$nulls":6},"Montant",{"$nulls":3},3]
[{"$nulls":6},"Montant",{"$nulls":3},3]
[{"$nulls":6},"Montant",{"$nulls":3},3]
[null,"II - DÉFICITS REPORTABLES",null,"Déficits restant à reporter au titre de l'exercice précédent (1)",null,"982","Montant",{"$nulls":3},3]
[{"$nulls":3},"Déficits transférés de plein droit (article 209-II-2 du CGI)",null,"982 bis","Montant",{"$nulls":3},3]
[{"$nulls":3},"Nombre d’opérations sur l’exercice (2)",null,"982 ter","Nombre",{"$nulls":3},3]
[{"$nulls":3},"Déficits imputés",null,"983","Montant",{"$nulls":3},3]
[{"$nulls":3},"Déficits reportables",null,"984","Montant",{"$nulls":3},3]
[{"$nulls":3},"Déficits de l’exercice",null,"860","Montant",{"$nulls":3},3]
[{"$nulls":3},"Total des déficits restant à reporter",null,"870","Montant",{"$nulls":3},3]
[null,"III - DIVERS",null,"Primes et cotisations complémentaires facultatives",null,"381","Montant",{"$nulls":3},3]
[{"$nulls":3},"dont montant déductible des cotisations facultatives versées en application du I de l'article 154 bis du CGI dont cotisations facultatives Madelin (I de l’art. 154 bis du CGI)",null,"325","Montant",{"$nulls":3},3]
[{"$nulls":3},"dont cotisations facultatives aux nouveaux plans d'épargne retraite ",null,"327","Montant",{"$nulls":3},3]
[{"$nulls":3},"Cotisations personnelles obligatoires de l'exploitant *",null,"380","Montant",{"$nulls":3},3]
[{"$nulls":3},"dont montant déductible des cotisations sociales obligatoires hors CSG-CRDS",null,"326","Montant",{"$nulls":3},3]
[{"$nulls":3},"N° du centre de gestion agréé",null,"388","Référence",{"$nulls":3},3]
[{"$nulls":3},"Montant de la TVA collectée",null,"374","Montant",{"$nulls":3},3]
[{"$nulls":3},"Montant de la TVA déductible sur biens et services (sauf immobilisations)",null,"378","Montant",{"$nulls":3},3]
[{"$nulls":3},"Montant des prélèvements personnels de l'exploitant",null,"399","Montant",{"$nulls":3},3]
[{"$nulls":3},"Aides perçues ayant donné droit à la réduction d'impôt prévue au 4 de l'article 238 bis du CGI pour l'entreprise donatrice",null,"398","Montant",{"$nulls":3},3]
[{"$nulls":3},"Montant de l'investissement reçu qui a donné lieu à amortissement exceptionnel chez l'entreprise investisseur dans le cadre de l'article 217 octies du CGI",null,"397","Montant",{"$nulls":3},3]
["ANNEXE","DÉCLARATION DES EFFECTIFS",null,"Effectif moyen du personnel * :",null,376,"Nombre",{"$nulls":3},1]
[{"$nulls":3},"Dont apprentis",null,657,"Nombre",{"$nulls":3},1]
[{"$nulls":3},"Dont handicapés",null,651,"Nombre",{"$nulls":3},1]
[{"$nulls":3},"Effectifs affectés à l'activité artisanale",null,861,"Nombre",{"$nulls":3},1]
[null,"CALCUL DE LA VALEUR AJOUTÉE","I – Chiffre d'affaires de référence CVAE","Ventes de produits fabriqués, prestations de services et marchandises",null,108,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Redevances pour concessions, brevets, licences et assimilées",null,118,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Plus-values de cession d'immobilisations corporelles ou incorporelles si rattachées à une activité normale et courante",null,119,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Refacturations de frais inscrites au compte de transfert de charges",null,105,"Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 1",null,106,"Montant",{"$nulls":3},3]
[null,null,"II – Autres produits à retenir pour le calcul de la valeur ajoutée","Autres produits de gestion courante (hors quotes-parts de résultat sur opérations faites en commun)",null,115,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Production immobilisée à hauteur des seules charges déductibles ayant concouru à sa formation",null,143,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Subventions d'exploitation reçues",null,113,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Variation positive des stocks",null,111,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Transferts de charges déductibles de la valeur ajoutée",null,116,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Rentrées sur créances amorties lorsqu'elles se rapportent au résultat d'exploitation",null,153,"Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 2",null,144,"Montant",{"$nulls":3},3]
[null,null,"III – Charges à retenir pour le calcul de la valeur ajoutée (1)","Achats",null,121,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Variation négative des stocks",null,145,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Services extérieurs, à l'exception des loyers et des redevances",null,125,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Loyers et redevances, à l'exception de ceux afférents à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois.",null,310,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Taxes déductibles de la valeur ajoutée",null,133,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Autres charges de gestion courante (hors quotes-parts de résultat sur opérations faites en commun)",null,148,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Charges déductibles de la valeur ajoutée afférente à la production immobilisée déclarée",null,128,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Fraction déductible de la valeur ajoutée des dotations aux amortissements afférentes à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois",null,135,"Montant",{"$nulls":3},3]
[{"$nulls":3},"Moins-values de cession d'immobilisations corporelles ou incorporelles si rattachées à une activité normale et courante",null,150,"Montant",{"$nulls":3},3]
[{"$nulls":3},"TOTAL 3",null,152,"Montant",{"$nulls":3},3]
[null,null,"IV – Valeur ajoutée produite","Calcul de la valeur ajoutée (Total 1 + Total 2 - Total 3)",null,137,"Montant",{"$nulls":3},3]
[null,null,"V – Cotisation sur la valeur ajoutée des entreprises","Valeur ajoutée assujettie à la CVAE (à reporter sur le formulaire n° 1330-CVAE-SD pour les multi-établissements et sur les formulaires nos 1329-AC et 1329-DEF). Si la VA calculée est négative, il convient de reporter un montant égal à 0 au cadre C des formulaires nos 1329-AC et 1329-DEF",null,117,"Montant",{"$nulls":3},3]
[null,null,"Cadre réservé au mono-établissement au sens de la CVAE","Mono-établissement au sens de la CVAE, cocher la case ci-contre",null,"020","Top",{"$nulls":3},3]
[{"$nulls":3},"Chiffre d'affaires de référence CVAE (report de la ligne 106, le cas échéant ajusté à 12 mois)",null,"022","Montant",{"$nulls":3},3]
[{"$nulls":3},"Effectifs au sens de la CVAE *",null,"023","Nombre",{"$nulls":3},3]
[{"$nulls":3},"Chiffre d'affaires du groupe économique (entreprises répondant aux conditions de détention fixées à l'article 223 A du CGI)",null,"026","Montant",{"$nulls":3},3]
[{"$nulls":3},"Période de référence","Début de période","024","Date",{"$nulls":3},3]
[{"$nulls":4},"Fin de période","016","Date",{"$nulls":3},3]
[{"$nulls":3},"Date de cessation (1)",null,"DC51","Date",{"$nulls":3},3]
[]
[{"$nulls":3},"Besoin en Fonds de Roulement Brut","BFR_BRT"]
[{"$nulls":3},"Besoin en Fonds de Roulement Net","BFR_NET"]
[{"$nulls":3},"Capitaux Permanents","CAP_PER"]
[{"$nulls":3},"Fonds de Roulement Net Global","FRNG"]
[]
["SIG",null,"MARGE DE PRODUCTION","Marge de Production","MRG_PRD"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Marge de Production en % du CA","TX_MRG_PRD"]
[null,null,"VALEUR AJOUTEE","Valeur Ajoutée","VAL_AJT"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Valeur Ajoutée en % du CA","TX_VAL_AJT"]
[null,null,"EBE","Excédent Brut d'Exploitation","EBE"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Excédent Brut d'Exploitation en % du CA","TX_EBE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization","EBITDA"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Earning Before Interest, Taxes, Depreciation and Amortization en % du CA","TX_EBITDA"]
[null,null,"RESULTAT D'EXPLOITATION","Résultat d'Exploitation","RES_EXP"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS"]
[null,null,"RESULTAT COURANT AVANT IMPÔTS","Résultat Courant Avant Impôts","RES_CAI"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Courant Avant Impôts en % du CA","TX_RES_CAI"]
[null,null,"CAPACITE D' AUTOFINANCEMENT","Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Capacité d'Autofinancement en % du CA","TX_CAF"]
[null,null,"RESULTAT NET","Résultat Net","RES_NET"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (234 + 238 + 242)"]
[{"$nulls":3},"Délai de Rotation des Stocks","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC","360 × (068 - 070)"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360","1,2 × (CHF_AFF - 209 - 215 - 217) + (209 + 215 + 217)"]
[{"$nulls":3},"Délai de Rotation Clients","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC","360 × 166"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (234 + 238 + 242)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Effectifs",376]
[{"$nulls":3},"Ratio de Productivité","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)","0,75 × RES_EXP"]
[{"$nulls":3},"BFR Net + Immobilisations","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise","ROA"]
[null,null,"Rentabilité Financière","Résultat net ","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS","244 + 306"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales","250 + 252"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ","RES_NET "]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes","028 - 030"]
[{"$nulls":3},"Immobilisations corporelles brutes","028"]
[{"$nulls":3},"Ratio de Vétusté","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements",254]
[{"$nulls":3},"Immobilisations Brutes","044"]
[{"$nulls":3},"Taux de vieillissement des immobilisations","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ","DET_FIN_NET"]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Gearing Brut","Total Dettes Financières ","DET_FIN_TOT"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Brut","GEARING_BRT"]
[null,null,"Gearing Net","Dettes Financières Nettes","DET_FIN_NET"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Net","GEARING_NET"]
[null,null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",176]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes",176]
[{"$nulls":3},"Total Bilan","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables","142 + 154 + 156 + 048"]
[{"$nulls":3},"Emplois stables","044"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","TX_FRNG"]

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[{"$nulls":3},"Résultat net (en % du CA)",null,"Pourcentage",{"$f":"BNC_ANA!G32","v":"[((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH]  /  AD"}]
[null,null,"Bilan","Total du bilan",null,"Montant","Sans objet"]
[{"$nulls":3},"Capitaux propres (% total bilan)",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Goodwill",null,"Montant","Sans objet"]
[{"$nulls":3},"Goodwill / fonds propres",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Dette LT",null,"Montant","Sans objet"]
[{"$nulls":3},"Dette CT",null,"Montant","Sans objet"]
[{"$nulls":3},"Dettes financières brutes ",null,"Montant","Sans objet"]
[{"$nulls":3},"Disponibilités (tréso. et équivalents)",null,"Montant","Sans objet"]
[{"$nulls":3},"Dettes financières nettes",null,"Montant","Sans objet"]
[{"$nulls":3},"Dettes financières brutes ",null,"Montant","Sans objet"]
[{"$nulls":3},"Lignes de crédit confirmées non utilisées",null,"Montant","Sans objet"]
[{"$nulls":3},"Autres retraitements si pertinent (leasing…)",null,"Montant","Sans objet"]
[{"$nulls":3},"Cash-Flow Opérationnel",null,"Montant","Sans objet"]
[{"$nulls":3},"Free Cash-Flow",null,"Montant","Sans objet"]
[null,null,"Ratios","Gearing brut",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Gearing net",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Leverage brut",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Leverage net",null,"Pourcentage","Sans objet"]
[{"$nulls":3},"Leverage BCE",null,"Pourcentage","Sans objet"]

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[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["3 - COMPTE \nDE RESULTAT\nSYNTHETIQUE\n\n(RECETTES - DEPENSES)","EXPLOITATION","CHIFFRE D'AFFAIRES","Chiffre d'Affaires (HT)",null,"Montant","AD"]
[null,null,"ACHATS","Achats",null,"Montant","BA"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant",{"$f":"G7&\" - \"&G8","v":"AD - BA"}]
[null,null,"TX_MRG_PRD","Marge Brute en % du CA",null,"Pourcentage",{"$f":"\"[\"&G9&\"]  /  \"&G7","v":"[AD - BA]  /  AD"}]
[null,null,"CHARGES EXTERNES","Autres achats & Charges externes",null,"Montant","BF + BG + (BH - BH2) + BJ + BM"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant",{"$f":"\"(\"&G9&\") - (\"&G11&\")\"","v":"(AD - BA) - (BF + BG + (BH - BH2) + BJ + BM)"}]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage",{"$f":"\"[\"&G12&\"]  /  \"&G7","v":"[(AD - BA) - (BF + BG + (BH - BH2) + BJ + BM)]  /  AD"}]
[null,null,"MAIN D'ŒUVRE\n& TAXES","Frais de Personnel (dont intérim)",null,"Montant","BB + BC + BH2"]
[{"$nulls":3},"Impôts & Taxes",null,"Montant","BD + JY + BS"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant",{"$f":"\"(\"&G12&\")  -  (\"&G14&\" + \"&G15&\")\"","v":"((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)"}]
[null,null,"TX_EBE","Excédent Brut d'Exploitation en % du CA",null,"Pourcentage",{"$f":"\"[\"&G16&\"]  /  \"&G7","v":"[((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)]  /  AD"}]
[null,"ELEMENTS FINANCIER",null,"Produits Financiers",null,"Montant","AE"]
[{"$nulls":3},"Charges Financières",null,"Montant","BN"]
[null,null,"REB","Résultat Economique Brut après Frais Financiers",null,"Montant",{"$f":"\"(\"&G16&\") + \"&G18&\" - \"&G19","v":"(((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN"}]
[null,null,"TX_REB","REB après Frais Financiers en % du CA",null,"Pourcentage",{"$f":"\"[\"&G20&\"]  /  \"&G7","v":"[(((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN]  /  AD"}]
[null,"AUTRES",null,"Gains divers",null,"Montant","AF"]
[{"$nulls":3},"Bénéfice Société civile de moyen",null,"Montant","CD"]
[{"$nulls":3},"Autres produits",null,"Montant","CB + CC"]
[{"$nulls":3},"Pertes diverses",null,"Montant","BP"]
[{"$nulls":3},"Déficit Société civile de moyen",null,"Montant","CM"]
[{"$nulls":3},"Autres charges",null,"Montant","CG + CK + CL"]
[null,null,"CAF","Capacité d'Autofinancement",null,"Montant",{"$f":"\"(\"&G20&\") + (\"&G22&\" + \"&G24&\") - (\"&G25&\" + \"&G27&\")\"","v":"((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL)"}]
[null,null,"TX_CAF","Capacité d'Autofinancement en % du CA",null,"Pourcentage",{"$f":"\"[\"&G28&\"]  /  \"&G7","v":"[((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL)]  /  AD"}]
[null,"DOTATIONS",null,"Amortissements & Provisions",null,"Montant","CH"]
[null,"RESULTAT NET","RES_NET","Résultat Net",null,"Montant",{"$f":"G28&\" - \"&G30","v":"((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH"}]
[null,null,"TX_RES_NET","Résultat Net en % du CA",null,"Pourcentage",{"$f":"\"[\"&G31&\"]  /  \"&G7","v":"[((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH]  /  AD"}]
[]
["EFFECTIF",null,null,"Nombre de salariés",null,"Nombre","AP"]
[]
["7 - SITUATION \nFINANCIERE","RESSOURCES \nANNUELLES","PROFESSIONNELLES","Résultat Net Comptable","H18","Montant","CP - CR",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Amortissements & Provisions","A25","Montant","CH",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Frais Financiers","BN","Montant","BN",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"EBE de l'exercice","H19","Montant","(CP - CR) + (CH) + BN",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"nb de mois de l'exercice","NBEX","Nombre","DUR_EX",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"EBE (base annuelle)","H20","Montant","H19 × 12  /  DUR_EX",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT20","Montant","TT20",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (1)","H25","Montant","H20 + TT20",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Salaire interne conjoint","TT26","Montant","TT26",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus exterieurs conjoint","TT27","Montant","TT27",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus fonciers bruts","TT29","Montant","TT29",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus valeurs mobilières","TT30","Montant","TT30",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"BIC - BNC (Autres affaires)","TT31","Montant","TT31",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (dont allocations familiales, pensions alimentaires)","TT32","Montant","TT32",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (2)","H30","Montant","TT26 + TT27 + TT29 + TT30 + TT31 + TT32",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (1) + (2)","H35","Montant","H25 + H30",{"$nulls":6},"Hors périmètre BERYL"]
[null,"CHARGES \nANNUELLES","PROFESSIONNELLES","Ech. Prêts (K+I) CE","TT02","Montant","TT02",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT03","Montant","TT03",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Frais Financiers CT","TT04","Montant","TT04",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (3)","H05","Montant","TT02 + TT03 + TT04",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Loyer Habitation","TT10","Montant","TT10",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"IRPP","TT11","Montant","TT11",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (Pension Alimentaire…)","TT12","Montant","TT12",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) CE","TT13","Montant","TT13",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT14","Montant","TT14",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (4)","H10","Montant","TT10 + TT11 + TT12 + TT13 + TT14",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (3) + (4)","H15","Montant","H05 + H10",{"$nulls":6},"Hors périmètre BERYL"]
[null,"DISPONIBLE",null,"Disponible","H40","Montant","H35 - H15",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Nombre de personnes au foyer","TT01","Nombre","TT01",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Disponible par personne","H45","Montant","H40 / TT01",{"$nulls":6},"Hors périmètre BERYL"]
[]
["8 - SITUATION \nPATRIMONIALE","PATRIMOINE","PROFESSIONNEL","Evaluation Biens Incorporels","TT42","Montant","TT42",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Evaluation Biens Immobiliers","TT48","Montant","TT48",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT50","Montant","TT50",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (5)","H50","Montant","TT42 + TT48 + TT50",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","Résidence Principale","TT60","Montant","TT60",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres immobiliers","TT70","Montant","TT70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Participation (évaluation)","TT72","Montant","TT72",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financière (CE)","TT73","Montant","TT73",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financières (Autres)","TT74","Montant","TT74",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT75","Montant","TT75",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (6)","H55","Montant","TT60 + TT70 + TT72 + TT73 + TT74 + TT75",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (5) + (6)","H60","Montant","H50 + H55",{"$nulls":6},"Hors périmètre BERYL"]
[null,"ENDETTEMENT","PROFESSIONNEL","CRD CE","TT55A","Montant","TT55A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT55B","Montant","TT55B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT55C","Montant","TT55C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (7)","H65","Montant","TT55A + TT55B + TT55C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","CRD CE","TT80A","Montant","TT80A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT80B","Montant","TT80B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT80C","Montant","TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (8)","H70","Montant","TT80A + TT80B + TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (7) + (8)","H75","Montant","H65 + H70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Patrimoine net estimé","H80","Montant","H60 - H75",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Engagements donnés","TT90","Montant","TT90",{"$nulls":6},"Hors périmètre BERYL"]

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["Classement",null,null,"Poste",null,null,"Attribut",null,"Equivalence",null,"Criticité","Data"]
["Niveau1","Niveau2","Niveau3","Libellé","Complément","ID","Type","Restrict.","Equiv 1","Equiv 2",null,"N","∆","N-1","N-2","Commentaire"]
[null,"1. NOM ET PRENOMS OU DÉNOMINATION",null,"N° SIRET (1)",null,"EN01","Référence",{"$nulls":3},1]
[{"$nulls":3},"si exercice en société (2)",null,"AV","Top",{"$nulls":3},1]
[{"$nulls":3},"Nombre d'associés",null,"AS","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Résultat déterminé (2) d'après les règles « recettes-dépenses »",null,"AK","Top",{"$nulls":3},1]
[{"$nulls":3},"Résultat déterminé (2)d'après les règles « créances-dettes »",null,"AL","Top",{"$nulls":3},1]
[{"$nulls":3},"Comptabilité tenue (2) : Hors taxe",null,"CV","Top",{"$nulls":3},1]
[{"$nulls":3},"Comptabilité tenue (2) : Taxe incluse",null,"CW","Top",{"$nulls":3},1]
[{"$nulls":3},"Comptabilité tenue (2) : Non assujetti à la TVA",null,"AT","Top",{"$nulls":3},1]
[{"$nulls":3},"Si vous êtes adhérent d'un organisme agréé (association ou organisme mixte)",null,"AM","Top",{"$nulls":3},1]
[{"$nulls":3},"Année d'adhésion (2)",null,"EN02","Année",{"$nulls":3},1]
[{"$nulls":3},"Nombre de salariés",null,"AP","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Salaires nets perçus",null,"AR","Montant",{"$nulls":3},1]
[{"$nulls":3},"Montant des immobilisations (report du total des bases amortissables hors TVA déductible de la col.4 du tableau I de la déclaration n° 2035)",null,"DA","Montant",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice en nombre de mois",null,"AJ","Nombre",{"$nulls":3},1]
["REVENUS","2. RECETTES",null,"1 Recettes encaissées y compris les remboursements de frais (1)",null,"AA","Montant",{"$nulls":3},1]
[{"$nulls":3},"2 À déduire Débours payés pour le compte des clients (2)",null,"AB","Montant",{"$nulls":3},1]
[{"$nulls":3},"3 À déduire Honoraires rétrocédés ",null,"AC","Montant",{"$nulls":3},1]
[{"$nulls":3},"(dont suppléments rétrocédés) (3)",null,"123B","Montant",{"$nulls":3},1]
[{"$nulls":3},"4 Montant net des recettes",null,"AD","Montant",null,{"$f":"F17&\" - \"&F18&\" - \"&F19","v":"AA - AB - AC"},null,1]
[{"$nulls":3},"5 Produits financiers (4)",null,"AE","Montant",{"$nulls":3},1]
[{"$nulls":3},"6 Gains divers (5)",null,"AF","Montant",{"$nulls":3},1]
[{"$nulls":3},"7 TOTAL (ligne 4 à 6)",null,"AG","Montant",null,{"$f":"F21&\" + \"&F22&\" + \"&F23","v":"AD + AE + AF"},null,1]
[null,"3. DEPENSES PROFESSIONNELLES",null,"8 Achats (6)",null,"BA","Montant",{"$nulls":3},1]
[{"$nulls":3},"9 Frais de personnel Salaires nets et avantages en nature (7)",null,"BB","Montant",{"$nulls":3},1]
[{"$nulls":3},"10 Frais de personnel Charges sociales sur salaires (parts patronale et ouvrière)",null,"BC","Montant",{"$nulls":3},1]
[{"$nulls":3},"11 Impôts et taxes (8) Taxe sur la valeur ajoutée",null,"BD","Montant",{"$nulls":3},1]
[{"$nulls":3},"12 Impôts et taxes (8) Contribution économique territoriale",null,"JY","Montant",{"$nulls":3},1]
[{"$nulls":3},"13 Impôts et taxes (8) Autres impôts",null,"BS","Montant",{"$nulls":3},1]
[{"$nulls":3},"14 Impôts et taxes (8) Contribution sociale généralisée déductible",null,"BV","Montant",{"$nulls":3},1]
[{"$nulls":3},"15 Loyer et charges locatives",null,"BF","Montant",{"$nulls":3},1]
[{"$nulls":3},"16 Location de matériel et de mobilier",null,"BG","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont redevances de collaboration (9)",null,"BW","Montant",{"$nulls":3},1]
[{"$nulls":3},"17 Entretien et réparations",null,"BH1","Montant",{"$nulls":3},1]
[{"$nulls":3},"18 Personnel intérimaire",null,"BH2","Montant",{"$nulls":3},1]
[{"$nulls":3},"19 Petit outillage (10)",null,"BH3","Montant",{"$nulls":3},1]
[{"$nulls":3},"20 Chauffage, eau, gaz, électricité",null,"BH4","Montant",{"$nulls":3},1]
[{"$nulls":3},"21 Honoraires ne constituant pas les rétrocessions (11)",null,"BH5","Montant",{"$nulls":3},1]
[{"$nulls":3},"22 Primes d'assurances",null,"BH6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total : Travaux, Fournitures et Services Exterieurs",null,"BH","Montant",null,{"$f":"F35&\"+ \"&F36&\"+ \"&F37&\"+ \"&F38&\"+ \"&F39&\"+ \"&F40","v":"BH1+ BH2+ BH3+ BH4+ BH5+ BH6"},null,1]
[{"$nulls":3},"23 Frais de véhicules (12)",null,"BJ1","Montant",{"$nulls":3},1]
[{"$nulls":3},"(cocher la case si évaluation forfaitaire)",null,"BJ2","Top",{"$nulls":3},1]
[{"$nulls":3},"24 Autres frais de déplacements (voyages…)…",null,"BJ3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total : Transport et déplacements",null,"BJ","Montant",null,{"$f":"F42&\" + \"&F44","v":"BJ1 + BJ3"},null,1]
[{"$nulls":3},"25 Charges sociales personnelles (13)",null,"BK","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont obligatoires",null,"BT","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont cotisations facultatives Madelin",null,"BZ","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont facultatives aux nouveaux plans d’épargne retraite",null,"BU","Montant",{"$nulls":3},1]
[{"$nulls":3},"26 Frais de réception, de représentation et de congrès",null,"BM1","Montant",{"$nulls":3},1]
[{"$nulls":3},"27 Fournitures de bureau, frais de documentation, de correspondance et de téléphone",null,"BM2","Montant",{"$nulls":3},1]
[{"$nulls":3},"28 Frais d'actes et de contentieux",null,"BM3","Montant",{"$nulls":3},1]
[{"$nulls":3},"29 Cotisations syndicales et professionnelles",null,"BY","Montant",{"$nulls":3},1]
[{"$nulls":3},"30 Autres frais divers de gestion",null,"BM4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Total : Frais divers de gestion",null,"BM","Montant",null,{"$f":"F50&\"+ \"&F51&\"+ \"&F52&\"+ \"&F53&\"+ \"&F54","v":"BM1+ BM2+ BM3+ BY+ BM4"},null,1]
[{"$nulls":3},"31 Frais financiers (14)",null,"BN","Montant",{"$nulls":3},1]
[{"$nulls":3},"32 Pertes diverses (15)",null,"BP","Montant",{"$nulls":3},1]
[{"$nulls":3},"33 TOTAL (lignes 8 à 32)",null,"BR","Montant",null,{"$f":"F25&\" + \"&F26&\" + \"&F27&\" + \"&F28&\" + \"&F29&\" + \"&F30&\" + \"&F31&\" + \"&F32&\" + \"&F33&\" + \"&F41&\" + \"&F45&\" + \"&F46&\" + \"&F55&\" + \"&F56&\" + \"&F57","v":"BA + BB + BC + BD + JY + BS + BV + BF + BG + BH + BJ + BK + BM + BN + BP"},null,1]
[null,"4. DÉTERMINATION\nDU\nRÉSULTAT",null,"34 Excédent (ligne 7 – ligne 33)",null,"CA","Montant",null,{"$f":"\"Si \"&F24&\" - \"&F58&\" >0 alors \"&F24&\" - \"&F58","v":"Si AG - BR >0 alors AG - BR"},null,1]
[{"$nulls":3},"35 Plus-values à court terme (16)",null,"CB","Montant",{"$nulls":3},1]
[{"$nulls":3},"36 Divers à réintégrer (17)",null,"CC","Montant",{"$nulls":3},1]
[{"$nulls":3},"37 Bénéfice Société civile de moyen (18)",null,"CD","Montant",{"$nulls":3},1]
[{"$nulls":3},"38 TOTAL (ligne 34 à 37)",null,"CE","Montant",null,{"$f":"F59&\" + \"&F60&\" + \"&F61&\" + \"&F62","v":"CA + CB + CC + CD"},null,1]
[{"$nulls":3},"39 Insuffisance (ligne 33 – ligne 7)",null,"CF","Montant",null,{"$f":"\"Si \"&F24&\" - \"&F58&\" <0 alors \"&F58&\" - \"&F24","v":"Si AG - BR <0 alors BR - AG"},null,1]
[{"$nulls":3},"40 Frais d'établissement (19)",null,"CG","Montant",{"$nulls":3},1]
[{"$nulls":3},"41 Dotation aux amortissements (20)",null,"CH","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont amortissement des éléments incorporels du fonds qui sont indissociables (art. 39, 1 – 2°, al. 3)",null,"BE","Montant",{"$nulls":3},1]
[{"$nulls":3},"42 Moins-value à court terme",null,"CK","Montant",{"$nulls":3},1]
[{"$nulls":3},"43 Divers à déduire (21)",null,"CL","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération sur le bénéfice « zone franche urbaine territoire entrepreneur »",null,"CS","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération sur le bénéfice « entreprise nouvelle »",null,"AW","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération « jeunes entreprises innovantes »",null,"CU","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération médecins « zones déficitaires en offre de soins »",null,"CI","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont l'abondement sur l'épargne salariale",null,"CT","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération sur le bénéfice « jeunes artistes »",null,"CO","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont déductions « médecins conventionnés de secteur I »",null,"CQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont exonération Zone France Ruralités Revitalisation (ZFRR)",null,"CJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"44 Déficit Société civile de moyens (18)",null,"CM","Montant",{"$nulls":3},1]
[{"$nulls":3},"45 TOTAL (lignes 39 à 44)",null,"CN","Montant",null,{"$f":"F64&\" + \"&F65&\" + \"&F66&\" + \"&F68&\" + \"&F69&\" + \"&F78","v":"CF + CG + CH + CK + CL + CM"},null,1]
[{"$nulls":3},"46 Bénéfice (ligne 38 – ligne 45)",null,"CP","Montant",null,"CE - CN",null,1]
[{"$nulls":3},"47 Déficit (ligne 45 – ligne 38)",null,"CR","Montant",null,"CN - CE",null,1]
[null,"5. Taxe sur la valeur ajoutée",null,"Montant de la TVA afférente aux recettes brutes :",null,"CX","Montant",{"$nulls":3},1]
[{"$nulls":3},"Montant de la TVA afférente aux achats (biens et services autres qu'immobilisations) :",null,"CY","Montant",{"$nulls":3},1]
[{"$nulls":3},"dont montant de la TVA afférente aux honoraires rétrocédés :",null,"CZ","Montant",{"$nulls":3},1]
[null,"6. Contribution économique territoriale (23)",null,"Recettes provenant d'activités exonérées à titre permanent :",null,"AU","Montant",{"$nulls":3},1]
[null,"7- Barèmes kilométriques (évaluation forfaitaire des frais de transport : autos et/ou motos) (B) et (12) (1) Type : T (véhicule de tourisme ; M (Moto) ; V (Vélomoteur, scooter) ; (2) mettre une croix dans la colonne ; (3) indiquer : thermique, à hydrogène, hybride, électrique ; (4) indiquer : diesel, super sans plomb, GPL.",null,"Véhicule_1","Désignation des véhicules: Modèle(s) (A)","171A","Texte",{"$nulls":3},3]
[{"$nulls":4},"Désignation des véhicules: type (1) (B)","171B","Texte",{"$nulls":3},3]
[{"$nulls":4},"Puissance fiscale (C)","171C","Texte",{"$nulls":3},3]
[{"$nulls":4},"Barème BNC (2)","171D","Top",{"$nulls":3},3]
[{"$nulls":4},"Barème BIC (2)",{"$nulls":5},3]
[{"$nulls":4},"Motorisation (3) (E)","171E","Texte",{"$nulls":3},3]
[{"$nulls":4},"Type de carburant (4) (F)","171F","Texte",{"$nulls":3},3]
[{"$nulls":4},"Kilométrage professionnel (G)","171G","Nombre",{"$nulls":3},3]
[{"$nulls":4},"Indemnités kilométriques déductibles (H)","171H","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements pratiqués à réintégrer (si véhicules inscrits au registre des immobilisations) (I)","171I","Montant",{"$nulls":3},3]
[{"$nulls":3},"Véhicule_2","Désignation des véhicules: Modèle(s) (A)","172A","Texte",{"$nulls":3},3]
[{"$nulls":4},"Désignation des véhicules: type (1) (B)","172B","Texte",{"$nulls":3},3]
[{"$nulls":4},"Puissance fiscale (C)","172C","Texte",{"$nulls":3},3]
[{"$nulls":4},"Barème BNC (2) (D)","172D","Top",{"$nulls":3},3]
[{"$nulls":4},"Barème BIC (2)",{"$nulls":5},3]
[{"$nulls":4},"Motorisation (3) (E)","172E","Texte",{"$nulls":3},3]
[{"$nulls":4},"Type de carburant (4) (F)","172F","Texte",{"$nulls":3},3]
[{"$nulls":4},"Kilométrage professionnel (G)","172G","Nombre",{"$nulls":3},3]
[{"$nulls":4},"Indemnités kilométriques déductibles (H)","172H","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements pratiqués à réintégrer (si véhicules inscrits au registre des immobilisations) (I)","172I","Montant",{"$nulls":3},3]
[{"$nulls":3},"Véhicule_3","Désignation des véhicules: Modèle(s) (A)","173A","Texte",{"$nulls":3},3]
[{"$nulls":4},"Désignation des véhicules: type (1) (B)","173B","Texte",{"$nulls":3},3]
[{"$nulls":4},"Puissance fiscale (C)","173C","Texte",{"$nulls":3},3]
[{"$nulls":4},"Barème BNC (2) (D)","173D","Top",{"$nulls":3},3]
[{"$nulls":4},"Barème BIC (2)",{"$nulls":5},3]
[{"$nulls":4},"Motorisation (3) (E)","173E","Texte",{"$nulls":3},3]
[{"$nulls":4},"Type de carburant (4) (F)","173F","Texte",{"$nulls":3},3]
[{"$nulls":4},"Kilométrage professionnel (G)","173G","Nombre",{"$nulls":3},3]
[{"$nulls":4},"Indemnités kilométriques déductibles (H)","173H","Montant",{"$nulls":3},3]
[{"$nulls":4},"Amortissements pratiqués à réintégrer (si véhicules inscrits au registre des immobilisations) (I)","173I","Montant",{"$nulls":3},3]
[{"$nulls":3},"Frais rééls non couverts par les barèmes kilométriques (4A)",null,"174A","Montant",{"$nulls":3},3]
[{"$nulls":3},"Total A à reporter ligne 23 de l'annexe 2035 A (5A)",null,"175A","Montant",{"$nulls":3},3]
[{"$nulls":3},"total B à reporter au cadre B de la page 2 de la déclaration 2035 (5B)",null,"175B","Montant",{"$nulls":3},3]
["ANNEXE","A. RECETTES",null,"Montant net des honoraires ou recettes provenant de l'exercice d'une profession non commerciale",null,"EF","Montant",{"$nulls":3},1]
[{"$nulls":3},"Gains divers (à l'exclusion des remboursements de crédit de TVA )",null,"EG","Montant",{"$nulls":3},1]
[{"$nulls":3},"TVA déductible afférente aux dépenses mentionnées aux lignes EJ à EP",null,"EH","Montant",{"$nulls":3},1]
[{"$nulls":3},"Plus-values de cession d'éléments d'immobilisations corporelles et incorporelles lorsqu'elles se rapportent à une activité normale et courante",null,"EN","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL 1",null,"EI","Montant",null,{"$f":"F119&\" + \"&F120&\" + \"&F121&\" + \"&F122","v":"EF + EG + EH + EN"},null,1]
[null,"B. DÉPENSES",null,"Achats",null,"EJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de stock (2)",null,"EK","Montant",{"$nulls":3},1]
[{"$nulls":3},"Services extérieurs à l'exception des loyers et redevances (3)",null,"EL","Montant",{"$nulls":3},1]
[{"$nulls":3},"Loyers et redevances, à l'exception de ceux afférents à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois (3)",null,"EM","Montant",{"$nulls":3},1]
[{"$nulls":3},"Frais de transport et de déplacement (3)",null,"EO","Montant",{"$nulls":3},1]
[{"$nulls":3},"Frais divers de gestion",null,"EP","Montant",{"$nulls":3},1]
[{"$nulls":3},"TVA incluse dans les recettes mentionnées ligne EF (1)",null,"EQ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Taxe sur le chiffre d'affaires et assimilées, contributions indirectes, taxe intérieure de consommation sur les produits énergétiques",null,"ER","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux amortissements afférentes à des immobilisations corporelles mises à disposition dans le cadre d'une convention de location-gérance ou de crédit-bail ou encore d'une convention de location de plus de 6 mois en proportion de la seule période de location-gérance, de crédit-bail ou de location",null,"EU","Montant",{"$nulls":3},1]
[{"$nulls":3},"Moins-values de cession d'éléments d'immobilisations corporelles et incorporelles lorsqu'elles se rapportent à une activité normale et courante",null,"EV","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL 2",null,"EW","Montant",null,{"$f":"F124&\" + \"&F125&\" + \"&F126&\" + \"&F127&\" + \"&F128&\" + \"&F129&\" + \"&F130&\" + \"&F131&\" + \"&F132&\" + \"&F133","v":"EJ + EK + EL + EM + EO + EP + EQ + ER + EU + EV"},null,1]
[null,"C. VALEUR AJOUTÉE",null,"Calcul de la valeur ajoutée TOTAL 1 – TOTAL 2",null,"EX","Montant",null,{"$f":"F123&\" - \"&F134","v":"EI - EW"},null,1]
[null,"D. COTISATION SUR LA VALEUR AJOUTÉE DES ENTREPRISES",null,"Valeur ajoutée assujettie à la CVAE (reporter sur la déclaration n° 1330-CVAE pour les multiétablissements et sur les déclarations n°1329-DEF et relevés n°1329-AC)",null,"JU","Montant",{"$nulls":3},1]
[null,"Cadre réservé au mono-établissements au sens de la CVAE",null,"MONO ÉTABLISSEMENT au sens de la CVAE",null,"AH","Top",{"$nulls":3},1]
[{"$nulls":3},"Chiffre d'affaires de référence CVAE",null,"AJ","Montant",{"$nulls":3},1]
[{"$nulls":3},"Chiffre d'affaires du groupe économique (entreprises répondant aux conditions de détention fixées à l'article 223A du CGI)",null,"BO","Montant",{"$nulls":3},1]
[{"$nulls":3},"Effectifs au sens de la CVAE",null,"BK","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Période de référence",null,"KA","Date",{"$nulls":3},1]
[{"$nulls":4},"Début de période","LA","Date",{"$nulls":3},1]
[{"$nulls":3},"Date de cessation","Fin de période","MA","Date",{"$nulls":3},1]
[]
["SIG",null,"MARGE DE PRODUCTION","Marge de Production","MRG_PRD"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Marge de Production en % du CA","TX_MRG_PRD"]
[null,null,"VALEUR AJOUTEE","Valeur Ajoutée","VAL_AJT"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Valeur Ajoutée en % du CA","TX_VAL_AJT"]
[null,null,"EBE","Excédent Brut d'Exploitation","EBE"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Excédent Brut d'Exploitation en % du CA","TX_EBE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization","EBITDA"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Earning Before Interest, Taxes, Depreciation and Amortization en % du CA","TX_EBITDA"]
[null,null,"RESULTAT D'EXPLOITATION","Résultat d'Exploitation","RES_EXP"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS"]
[null,null,"RESULTAT COURANT AVANT IMPÔTS","Résultat Courant Avant Impôts","RES_CAI"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Courant Avant Impôts en % du CA","TX_RES_CAI"]
[null,null,"CAPACITE D' AUTOFINANCEMENT","Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Capacité d'Autofinancement en % du CA","TX_CAF"]
[null,null,"RESULTAT NET","Résultat Net","RES_NET"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET"]
[]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Effectifs","AP"]
[{"$nulls":3},"Ratio de Productivité","RT_PROD"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS","BD + JY + BS + BV"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales","BB + BC + BK"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ","AK"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)","VAL_AJT_ENTREPRISE"]
[null,"ENDETTEMENTS","Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices","EBITDA"]
[{"$nulls":3},"Charge d'intérêts","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio","ICR"]

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[{"$nulls":3},"EBITDA",null,"Montant","(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 - E27) + (E6 + E27)  -  (E25 + E26 + E28)) - E60 + (E7 - E15)"]
[{"$nulls":3},"Résultat d'Exploitation avec Opérations en commun (EBIT)",null,"Montant","E141 + E93"]
[{"$nulls":3},"Résultat Net Consolidé",null,"Montant","E72"]
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[{"$nulls":3},"Résultat net consolidé (en % du CA)",null,"Pourcentage","E72  /  E1"]
[null,null,"BILAN","Total du bilan",null,"Montant","P80"]
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[{"$nulls":3},"Goodwill",null,"Montant","A11"]
[{"$nulls":3},"Goodwill / fonds propres",null,"Pourcentage","A11  /  [P1 + P14]"]
[{"$nulls":3},"Dettes financières brutes ",null,"Montant","P149"]
[{"$nulls":3},"Dont DF MLT",null,"Montant","P96 + P97 + P101 + P43"]
[{"$nulls":3},"Dont DF CT",null,"Montant","P81 + P82 + P76 + P116 + P71 + P73"]
[{"$nulls":3},"Disponibilités (tréso. et équivalents)",null,"Montant","A70"]
[{"$nulls":3},"Dettes financières nettes",null,"Montant","[P149]  -  [A70]"]
[{"$nulls":3},"Lignes de crédit confirmées non utilisées",null,"Montant","A93"]
[null,null,"CAF","CAF",null,"Montant",{"$f":"CFREN_ANA!G141","v":"FRS011"}]
[{"$nulls":3},"DF MLT (hors part à moins d'un an des Engagements de Crédit-Bail)",null,"Montant",{"$f":"CFREN_ANA!G64&\" - \"&CFREN_ANA!G61&\" - \"&CFREN_ANA!G63","v":"P96 + P97 + P101 + P43 - P155 - P156"}]
[{"$nulls":3},"Dividendes",null,"Montant",{"$f":"CFREN_ANA!G161","v":"FRS033 + FRS034"}]
[null,null,"FLUX","Cash-Flow Opérationnel",null,"Montant","FRS018"]
[{"$nulls":3},"Free Cash-Flow",null,"Montant","FRS082"]
[null,null,"RATIOS","Gearing brut",null,"Pourcentage","[P149]  /  [P1 + P14]"]
[{"$nulls":3},"Gearing net",null,"Pourcentage","[P149 - A70]  /  [P1 + P14]"]
[{"$nulls":3},"Leverage brut",null,"Pourcentage","[P149]  /  [(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 - E27) + (E6 + E27)  -  (E25 + E26 + E28)) - E60 + (E7 - E15)]"]
[{"$nulls":3},"Leverage net",null,"Pourcentage","[[P149]  -  [A70]]  /  [(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 - E27) + (E6 + E27)  -  (E25 + E26 + E28)) - E60 + (E7 - E15)]"]
[{"$nulls":3},"Leverage BCE",null,"Pourcentage","Hors Programme EF"]

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["ANALYSE FINANCIERE via CONSO FRENCH"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["ACTIF\nSYNTHETIQUE","ACTIF \nIMMOBILISE","TOTAL","Total Immobilisations (Net)",null,"Montant","A81"]
[{"$nulls":3},"Total Immobilisations (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G7&\"]  /  [\"&G41&\"]\"","v":"[A81]  /  [A80]"}]
[null,null,"IMMOBILISATIONS \nINCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant","A1"]
[{"$nulls":3},"Goodwill (Brut)",null,"Montant","A11"]
[{"$nulls":3},"Fonds de commerce (Brut)",null,"Montant","A5"]
[{"$nulls":3},"Ensemble des autres immobilisations incorporelles (Brut)",null,"Montant","A2 + A3 + A4 + A6 + A7"]
[{"$nulls":3},"Amortissement des Immobilisations incorporelles",null,"Montant","A8"]
[null,null,"IMMOBILISATIONS  \nCORPORELLES","Immobilisations corporelles (Net)",null,"Montant","A12"]
[{"$nulls":3},"Terrains (Brut)",null,"Montant","A13"]
[{"$nulls":3},"Ensemble des autres immobilisations corporelles (Brut)",null,"Montant","A14 + A15 + A16 + A17 + A18"]
[{"$nulls":3},"Amortissement des Immobilisations corporelles",null,"Montant","A19"]
[null,null,"IMMOBILISATIONS \nFINANCIERES","Immobilisations financières (Net)",null,"Montant","A30"]
[{"$nulls":3},"Ensemble des immobilisations financières (Brut)",null,"Montant","A32 + A33 + A34 + A35 + A36"]
[{"$nulls":3},"Amortissement des Immobilisations financières",null,"Montant","A37"]
[null,null,"TITRES MIS EN EQUIV","Titres mis en équivalence (Net)",null,"Montant","A31"]
[null,"STOCKS & CREANCES","TOTAL","Ensemble des Stocks et des Créances (Net)",null,"Montant",{"$f":"G24&\" + \"&G27","v":"A40 + A82"}]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G22&\"]  /  \"&G41","v":"[A40 + A82]  /  A80"}]
[null,null,"STOCKS \n& EN-COURS","Stocks et en-cours (Net)",null,"Montant","A40"]
[{"$nulls":3},"Ensemble des stocks et en-cours (Marchandises, mat. premières….) (Brut)",null,"Montant","A41 + A42 + A43 + A44 + A45"]
[{"$nulls":3},"Provision sur Stocks et en-cours",null,"Montant","A46"]
[null,null,"CREANCES \n& REALISABLES","Créances et réalisables (Net)",null,"Montant","A82"]
[{"$nulls":3},"Créances clients et comptes rattachés (Brut)",null,"Montant","A52"]
[{"$nulls":3},"Provisions sur Créances clients et comptes rattachés",null,"Montant","A54"]
[{"$nulls":3},"Ensemble des autres créances",null,"Montant","A51 + A53 + A63 + A64 + A71 + A61"]
[{"$nulls":3},"Provisions sur Ensemble des autres créances et réalisables (Brut)",null,"Montant","A65"]
[null,null,"BFR_BRT","Besoin en Fonds de Roulement Brut",null,"Montant",{"$f":"\"[(\"&G24&\" + \"&G26&\") + (\"&G27&\" + A54 + A65)]  -  [\"&G74&\"]\"","v":"[(A40 + A46) + (A82 + A54 + A65)]  -  [P148]"}]
[null,null,"BFR_NET","Besoin en Fonds de Roulement Net",null,"Montant",{"$f":"\"[\"&G24&\" + \"&G27&\"]  -  [\"&G74&\"]\"","v":"[A40 + A82]  -  [P148]"}]
[null,"TRESORERIE","TOTAL","Trésorerie à l'actif (Net)",null,"Montant","A70"]
[{"$nulls":3},"Trésorerie à l'actif (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"G34&\"  /  \"&G41","v":"A70  /  A80"}]
[{"$nulls":3},"Valeurs mobilières de placement (Brut)",null,"Montant","A73"]
[{"$nulls":3},"Disponibilités (Brut)",null,"Montant","A74"]
[{"$nulls":3},"Provisions sur disponibilités et sur valeurs mobilières de placement",null,"Montant","A75"]
[null,"AUTRES ",null,"Ensemble des autres postes (Régularisation, Cap Souscrit non app…)  (Net)",null,"Montant","A76"]
[{"$nulls":3},"Ensemble des autres postes (Net) sur Total Actif (Net)",null,"Pourcentage",{"$f":"G39&\"  /  \"&G41","v":"A76  /  A80"}]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant","A80"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Total Capitaux Propres",null,"Montant",{"$f":"G45&\" + \"&G50","v":"P1 + P14"}]
[{"$nulls":3},"Total Capitaux Propres en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G43&\"]  /  \"&G80","v":"[P1 + P14]  /  P80"}]
[null,null,"PART DU GROUPE","Capitaux propres Part du Groupe",null,"Montant","P1"]
[{"$nulls":3},"Capital",null,"Montant","P3"]
[{"$nulls":3},"Ensemble des réserves + Report à nouveau",null,"Montant","P6 + P10"]
[{"$nulls":3},"Résultat de l'exercice",null,"Montant","P11"]
[{"$nulls":3},"Ensemble des autres postes (Subventions, Primes…)",null,"Montant","P4 + P5 + P130"]
[null,null,"INT. MINORITAIRES","Intérêts Minoritaires",null,"Montant","P14"]
[null,"AUTRES FONDS PROPRES","TOTAL","Ensemble des autres Fonds Propres (Dont Badwill) + Ressources longues",null,"Montant","P17 + P30"]
[{"$nulls":3},"Total Autres fonds propres en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G51&\"]  /  \"&G80","v":"[P17 + P30]  /  P80"}]
[{"$nulls":3},"Produits des émissions de titres participatifs et Avances conditionnées",null,"Montant","P36 + P37"]
[{"$nulls":3},"Badwill",null,"Montant","P35"]
[{"$nulls":3},"Autres Fonds Propres et Ressources Longues",null,"Montant","P17 - (P35 + P36 + P37) + P30"]
[null,"PROVISIONS",null,"Ensemble des Provisions pour Risques et Charges",null,"Montant","P93"]
[{"$nulls":3},"Total Provisions en % du Total Passif",null,"Pourcentage",{"$f":"G56&\"  /  \"&G80","v":"P93  /  P80"}]
[null,"DETTES \nFINANCIERES","TOTAL","Total des dettes financières",null,"Montant","P149"]
[{"$nulls":3},"Total des dettes financières en % du Total Passif",null,"Pourcentage",{"$f":"G58&\"  /  \"&G80","v":"P149  /  P80"}]
[{"$nulls":3},"Dont Engagements de Crédit-Bail Mobilier",null,"Montant","P151"]
[{"$nulls":3},"Dont part à moins d'un an",null,"Montant","P155"]
[{"$nulls":3},"Dont Engagements de Crédit-Bail Immobilier",null,"Montant","P152"]
[{"$nulls":3},"Dont part à moins d'un an",null,"Montant","P156"]
[null,null,"DETTES \nFINANCIERES MLT","Ensemble des dettes financières MLT",null,"Montant",{"$f":"G65&\" + \"&G66","v":"P96 + P97 + P101 + P43"}]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers MLT",null,"Montant","P96 + P97 + P101"]
[{"$nulls":3},"Dettes bancaires MLT",null,"Montant","P43"]
[null,null,"FRNG","Fonds de Roulement Net Global",null,"Montant",{"$f":"\"[(\"&G43&\") + (\"&G53&\") + (\"&G64&\") + \"&G56&\"]  -  [\"&G7&\" - A62 + P55]\"","v":"[(P1 + P14) + (P36 + P37) + (P96 + P97 + P101 + P43) + P93]  -  [A81 - A62 + P55]"}]
[null,null,"DETTES \nFINANCIERES CT","Ensemble des dettes financières CT",null,"Montant",{"$f":"G69&\" + \"&G70&\" + \"&G71","v":"P81 + P82 + P76 + P116 + P71 + P73"}]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers CT",null,"Montant","P81 + P82 + P76"]
[{"$nulls":3},"Part à moins d'un an des Dettes Bancaires (hors découvert)",null,"Montant","P116"]
[{"$nulls":3},"Découvert + EENE",null,"Montant","P71 + P73"]
[null,null,"GEARING_BRT","Gearing Brut",null,"Pourcentage",{"$f":"\"[\"&G58&\"]  /  [\"&G45&\" + \"&G50&\"]\"","v":"[P149]  /  [P1 + P14]"}]
[null,null,"GEARING_NET","Gearing Net",null,"Pourcentage",{"$f":"\"[\"&G58&\" - \"&G34&\"]  /  [\"&G45&\" + \"&G50&\"]\"","v":"[P149 - A70]  /  [P1 + P14]"}]
[null,"DETTES \nNON FINANCIERES","TOTAL","Total des dettes non financières",null,"Montant","P148"]
[{"$nulls":3},"Total Dettes non financières en % du Total Passif",null,"Pourcentage",{"$f":"G74&\"  /  \"&G80","v":"P148  /  P80"}]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"Montant","P52"]
[{"$nulls":3},"Ensemble des autres dettes non financières",null,"Montant","P51 + P54 + P56 + P57 + P58 + P59"]
[null,"AUTRES ",null,"Ensemble des Autres postes (Régularisation…) ",null,"Montant","P77"]
[{"$nulls":3},"Ensemble des autres postes en % du Total Passif",null,"Pourcentage",{"$f":"G78&\"  /  \"&G80","v":"P77  /  P80"}]
[null,"TOTAL PASSIF",null,"Total Passif (dont EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant","P80"]
["LIGNES DE CREDIT NON TIREES",null,null,"Lignes de crédit confirmées non tirées ",null,"Montant","A93"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","EXPLOITATION","PRODUCTION","Chiffre d'Affaires",null,"Montant","E1"]
[{"$nulls":3},"dont % en France",null,"Pourcentage","(E1 - E2)  /  E1"]
[{"$nulls":3},"Dont Vente de Marchandise",null,"Montant","E3"]
[{"$nulls":3},"Dont Production vendue (Biens & Services)",null,"Montant","E80 + E81"]
[{"$nulls":3},"Production Stockée & Production Immobilisée",null,"Montant","E4 + E5"]
[null,null,"ACHATS \n& ∆ STOCKS","Ensembles des achats (Marchandises, Mat. Premières...)",null,"Montant","E9 + E11 + E119"]
[{"$nulls":3},"Ensemble des variations de stocks (Marchandises, Mat. Premières...)",null,"Montant","E10 + E12 + E120"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant",{"$f":"\"(\"&G83&\" + \"&G87&\") - (\"&G88&\" + \"&G89&\")\"","v":"(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120)"}]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage",{"$f":"\"[\"&G90&\"]  /  \"&G83","v":"[(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120)]  /  E1"}]
[null,null,"CHARGES EXTERNES","Autres achats et charges externes",null,"Montant","E14 + E139"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant",{"$f":"G90&\" - (\"&G92&\" - E27)\"","v":"(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27)"}]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage",{"$f":"\"[\"&G93&\"]  /  \"&G83","v":"[(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27)]  /  E1"}]
[null,null,"SUBVENTIONS","Subventions d'Exploitation",null,"Montant","E6"]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Salaires, Traitements et Charges sociales",null,"Montant","E25 + E26"]
[{"$nulls":3},"Impôts, Taxes et assimilés",null,"Montant","E28"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant",{"$f":"G93&\" + \"&\"(\"&G95&\" + E27)  -  (\"&G96&\" + \"&G97&\")\"","v":"(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27) + (E6 + E27)  -  (E25 + E26 + E28)"}]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage",{"$f":"\"[\"&G98&\"]  /  \"&G83","v":"[(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27) + (E6 + E27)  -  (E25 + E26 + E28)]  /  E1"}]
[null,null,"AUTRES","Participation des salariés",null,"Montant","E60"]
[{"$nulls":3},"Autres Produits - Autres Charges",null,"Montant","E7 - E15"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant",{"$f":"G98&\") - \"&G100&\" + (\"&G101&\")\"","v":"(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27) + (E6 + E27)  -  (E25 + E26 + E28)) - E60 + (E7 - E15)"}]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage",{"$f":"\"[\"&G102&\"]  /  \"&G83","v":"[(E1 + E4 + E5) - (E9 + E11 + E119 + E10 + E12 + E120) - (E14 + E139 - E27) + (E6 + E27)  -  (E25 + E26 + E28)) - E60 + (E7 - E15)]  /  E1"}]
[null,null,"REPRISES","Reprises (Amo/Prov) d'Exploitation",null,"Montant","E17"]
[null,null,"DOTATIONS","Ensemble des Dotations (Amo/Prov) d'Exploitation ; hors sur Goodwill",null,"Montant","E20 + E21 + E30 + E31"]
[{"$nulls":3},"Dotations (Am/Prov) sur Goodwill",null,"Montant","E32"]
[null,"RESULTAT \nD'EXPLOITATION",null,"Résultat d'Exploitation hors amortissement du Goodwill",null,"Montant","E125"]
[{"$nulls":3},"Résultat d'Exploitation avec amortissement du Goodwill",null,"Montant","E141"]
[null,"OPERATIONS EN COMMUN",null,"(Bénéf. attribué ou perte transférée) - (Perte supportée ou bénéf. transféré) ",null,"Montant","E93"]
[null,"EXPLOITATION  + OPERATIONS \nEN COMMUN",null,"Résultat d'Exploitation avec Opérations en commun",null,"Montant",{"$f":"G108&\" + \"&G109","v":"E141 + E93"}]
[null,null,"ROS","Résultat d'Exploitation avec Opérations en commun en % du CA",null,"Pourcentage",{"$f":"\"[\"&G110&\"]  /  \"&G83","v":"[E141 + E93]  /  E1"}]
[null,"FINANCIER","PRODUITS \nFINANCIERS","Intérêts et produits assimilés",null,"Montant","E40"]
[{"$nulls":3},"Ensemble des autres produits financiers",null,"Montant","E38 + E39 + E44 + E45"]
[{"$nulls":3},"Reprises (Amo/Prov) financières",null,"Montant","E18"]
[null,null,"CHARGES \nFINANCIERES","Intérêts et charges assimilées",null,"Montant","E43"]
[{"$nulls":3},"Ensemble des autres charges financières",null,"Montant","E46 + E47"]
[{"$nulls":3},"Dotations (Amo/Prov) financières",null,"Montant","E22"]
[null,null,"RESULTAT FINANCIER","Résultat Financier",null,"Montant","E96"]
[null,"RESULTAT COURANT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant","E48"]
[null,null,"TX_RES_CAI","RCAI en % du CA",null,"Pourcentage",{"$f":"G119&\"  /  \"&G83","v":"E48  /  E1"}]
[null,"EXCEPTIONNEL","PRODUITS  \nEXCEPTIONNELS","Produits exceptionnels sur opérations de gestion",null,"Montant","E56"]
[{"$nulls":3},"Produits exceptionnels sur opérations en capital",null,"Montant","E50"]
[{"$nulls":3},"Reprises sur provisions et transferts de charges",null,"Montant","E19"]
[null,null,"CHARGES \nEXCEPTIONNELLES","Charges exceptionnelles sur opérations de gestion",null,"Montant","E57"]
[{"$nulls":3},"Charges exceptionnelles sur opérations en capital",null,"Montant","E51"]
[{"$nulls":3},"Dotations exceptionnelles aux amortissements et provisions",null,"Montant","E23"]
[null,null,"RES. EXCEPTIONNEL","Résultat Exceptionnel",null,"Montant","E99"]
[null,"IS",null,"Impôts sur les Sociétés (dont impôts différés)",null,"Montant","E61"]
[null,"RESULTAT NET",null,"Résultat Net Consolidé",null,"Montant","E72"]
[null,null,"TX_RES_NET","Résultat Net en % du CA",null,"Pourcentage",{"$f":"G129&\"  /  \"&G83","v":"E72  /  E1"}]
[{"$nulls":3},"Résultat Net Part du Groupe",null,"Montant","E104"]
[{"$nulls":3},"Intérêts des minoritaires",null,"Montant","E65"]
[]
["TABLEAU \nDE FLUX \nSYNTHETIQUE","TRESORERIE D'OUVERTURE",null,"Trésorerie d'ouverture",null,"Montant","TRESO1"]
[null,"CASH FLOW \nGENERE PAR L'ACTIVITE","METHODE \nINDIRECTE","Résultat Net Consolidé",null,"Montant","FRS001"]
[{"$nulls":3},"Dotations Nettes Amo/Prov",null,"Montant","FRS002"]
[{"$nulls":3},"Variation de l'impôt différé",null,"Montant","FRS111"]
[{"$nulls":3},"Gains et Pertes liés aux variations de Juste Valeurs",null,"Montant","FRS003"]
[{"$nulls":3},"Plus et Moins Values de cession",null,"Montant","FRS006"]
[{"$nulls":3},"Autres produits et charges calculés",null,"Montant","FRS052"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF","Montant","FRS011"]
[{"$nulls":3},"Annulation des Dividendes reçus (Sociétés mises en équiv. et Titres non consolidés)",null,"Montant","FRS009"]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR (en mthd indir)",null,"Montant","FRS050"]
[{"$nulls":3},"EBITDA",null,"Montant","FRS066"]
[{"$nulls":3},"Impôt versé",null,"Montant","FRS067"]
[{"$nulls":3},"Autres flux générés par l'activité",null,"Montant","FRS068"]
[{"$nulls":3},"Intérêts financiers nets versés",null,"Montant","FRS156"]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR (en mthd dir)",null,"Montant","FRS069"]
[{"$nulls":3},"Variation de BFR liée à l'activité",null,"Montant","FRS016"]
[null,null,"SOLDE","Flux de Trésorerie généré par l'Activité",null,"Montant","FRS018"]
[null,"CASH-FLOW LIE \nAUX INVESTISSEMENTS","INVESTISSEMENTS OPERATIONNELS","Décaissements lié aux Acquisitions d'Immobilisations corporelles et incorporelles",null,"Montant","FRS019"]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations corporelles et incorporelles",null,"Montant","FRS020"]
[{"$nulls":3},"Subventions et autres flux liés aux investissements opérationnels",null,"Montant","FRS026 + FRS027"]
[{"$nulls":3},"CAPEX","CAPEX","Montant","FRS081"]
[null,null,"CSH_FLW_FREE","Free Cash Flow",null,"Montant","FRS082"]
[null,null,"INVESTISSEMENTS FINANCIERS","Décaissements lié aux Acquisitions d'Immobilisations financières",null,"Montant","FRS021"]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations financières",null,"Montant","FRS022"]
[{"$nulls":3},"Autres flux liés aux investissements financiers",null,"Montant","FRS023 + FRS025"]
[null,null,"SOLDE","Flux de trésorerie lié aux investissements",null,"Montant","FRS028"]
[null,"CASH-FLOW LIE \nAU FINANCEMENT","FLUX LIES \nAU FINANCEMENT","Variation Nette de Capital",null,"Montant","FRS029 + FRS030"]
[{"$nulls":3},"Décaissements liés aux dividendes versés",null,"Montant","FRS033 + FRS034"]
[{"$nulls":3},"Encaissements liés aux dividendes reçus",null,"Montant","FRS024"]
[{"$nulls":3},"Encaissements liés aux nouveaux emprunts",null,"Montant","FRS035"]
[{"$nulls":3},"Décaissements liés aux remboursements d'emprunt",null,"Montant","FRS036"]
[{"$nulls":3},"Ensemble des autres flux liés aux opérations de financement",null,"Montant","FRS031 + FRS032 + FRS038"]
[null,null,"SOLDE","Flux de trésorerie lié au financement",null,"Montant","FRS039"]
[null,"CHANGE",null,"Incidence des variations des cours de devises",null,"Montant","FRS040"]
[null,"VARIATION DE LA TRESORERIE",null,"Variation totale de la trésorerrie",null,"Montant",{"$f":"G150&\" + \"&G159&\" + \"&G166&\" + \"&G167","v":"FRS018 + FRS028 + FRS039 + FRS040"}]
[null,"TRESORERIE DE CLOTURE",null,"Trésorerie de cloture",null,"Montant","TRESO2"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires",null,"Pourcentage","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (E9 + E11)"]
[{"$nulls":3},"Délai de Rotation des Stocks",null,"Pourcentage","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC",null,"Montant","360 × A50"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360",null,"Montant","1,2 × (CHF_AFF - E2) + E2"]
[{"$nulls":3},"Délai de Rotation Clients",null,"Pourcentage","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC",null,"Montant","360 × P52"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × (E9 + E11)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs",null,"Pourcentage","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360",null,"Montant","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360",null,"Montant","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Effectifs",null,"Montant","G05"]
[{"$nulls":3},"Ratio de Productivité",null,"Pourcentage","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)",null,"Montant","0,75 × (RES_EXP + E91 - E92)"]
[{"$nulls":3},"BFR Net + Immobilisations",null,"Montant","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés",null,"Pourcentage","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ",null,"Montant","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise",null,"Pourcentage","ROA"]
[null,null,"Rentabilité Financière","Résultat net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)",null,"Montant","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière",null,"Pourcentage","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS",null,"Montant","E28 + E61"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat",null,"Pourcentage","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs",null,"Pourcentage","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales",null,"Montant","E25 + E26 + E27 + E60"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",null,"Pourcentage","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)",null,"Pourcentage","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes",null,"Montant","A12"]
[{"$nulls":3},"Immobilisations corporelles brutes",null,"Montant","A13 + A14 + A15 + A16 + A17 + A18"]
[{"$nulls":3},"Ratio de Vétusté",null,"Pourcentage","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements",null,"Montant","E30"]
[{"$nulls":3},"Immobilisations Brutes",null,"Montant","A81 + A8 + A19 + A37"]
[{"$nulls":3},"Taux de vieillissement des immobilisations",null,"Pourcentage","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin",null,"Montant","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs",null,"Pourcentage","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)",null,"Montant","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs",null,"Pourcentage","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)",null,"Montant","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi",null,"Pourcentage","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA",null,"Pourcentage","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette",null,"Montant","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA",null,"Pourcentage","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",null,"Montant","A87 - A63"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ",null,"Pourcentage","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client",null,"Montant","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ",null,"Pourcentage","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash",null,"Pourcentage","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ",null,"Montant","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)",null,"Pourcentage","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)",null,"Pourcentage","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette",null,"Montant","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp",null,"Pourcentage","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts",null,"Montant","DET_FIN_1AN + E43"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif",null,"Pourcentage","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio",null,"Pourcentage","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF",null,"Pourcentage","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)",null,"Pourcentage","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ",null,"Montant","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)",null,"Pourcentage","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ",null,"Montant","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)",null,"Pourcentage","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow",null,"Pourcentage","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow",null,"Pourcentage","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ",null,"Montant","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel",null,"Pourcentage","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres",null,"Montant","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)",null,"Pourcentage","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",null,"Montant","P150 + P30"]
[{"$nulls":3},"Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)",null,"Pourcentage","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes",null,"Montant","P150 + P30"]
[{"$nulls":3},"Total Bilan",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan",null,"Pourcentage","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)",null,"Pourcentage","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents",null,"Montant","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)",null,"Pourcentage","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables",null,"Montant","P92 + P93 + P149 - P71 + P55"]
[{"$nulls":3},"Emplois stables",null,"Montant","A81"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)",null,"Pourcentage","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360",null,"Montant","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires",null,"Pourcentage","TX_FRNG"]
[]
["EQUILIBRE BILANCIEL",null,"BFR_NET",null,null,"Montant"]
[null,null,"FRNG",null,null,"Montant"]
[null,null,"TRESO_DISPO",null,null,"Montant"]
[null,null,"TRESO_DEC",null,null,"Montant"]

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["Classement",null,null,"Poste",null,null,"Attribut",null,"Equivalence",null,"Criticité","Data"]
["Niveau1","Niveau2","Niveau3","Libellé","Complément","ID","Type","Restrict.","Equiv 1","Equiv 2",null,"N","∆","N-1","N-2","Commentaire"]
["0_EN-TÊTE","DESIGNATION TIERS",null,"Désignation de l'entreprise",null,"G01","Texte",{"$nulls":3},1]
[{"$nulls":3},"Adresse de l'entreprise",null,"G02","Texte",{"$nulls":3},1]
[{"$nulls":3},"SIREN (ou équivalant)",null,"G03","Référence",{"$nulls":3},1]
[null,"INFORMATIONS TIERS",null,"Pays",null,"G04","Texte",{"$nulls":3},1]
[{"$nulls":3},"Effectifs",null,"G05","Nombre",{"$nulls":3},1]
[{"$nulls":5},"G06",{"$nulls":4},1]
[{"$nulls":5},"G07",{"$nulls":4},1]
[null,"CARACTERISTIQUES COMPTES",null,"Devise",null,"G08","Référence",{"$nulls":3},1]
[{"$nulls":3},"Unité",null,"G09","Référence",{"$nulls":3},1]
[{"$nulls":3},"Année",null,"G10","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice en nombre de mois*",null,"G11","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice précédent*",null,"G12","Date",{"$nulls":3},1]
[{"$nulls":3},"Exercice N clos le",null,"G13","Date",{"$nulls":3},1]
["ACTIF BILAN","ACTIF IMMOBILISE"," TOTAL"," TOTAL ACTIF IMMOBILISE","3_Net","A81","Montant",null,{"$f":"F17&\" + \"&F18&\" + \"&F27&\" + \"&F36&\" + \"&F43","v":"A0 + A1 + A12 + A30 + A31"},null,1]
[null,null,"Capital souscrit \nnon appelé","Capital souscrit non appelé",null,"A0","Montant",{"$nulls":3},1]
[null,null,"IMMOBILISATIONS INCORPORELLES","IMMOBILISATIONS INCORPORELLES","3_Net","A1","Montant",null,{"$f":"F19&\" + \"&F20&\" + \"&F21&\" + \"&F22&\" + \"&F24&\" + \"&F23&\" + \"&F25&\" - \"&F26","v":"A2 + A3 + A4 + A5 + A6 + A7 + A11 - A8"},null,1]
[{"$nulls":3},"Frais d'établissement","1_Brut","A2","Montant",{"$nulls":3},1]
[{"$nulls":3},"Frais de recherche","1_Brut","A3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Concessions, brevets et droits similaires","1_Brut","A4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Fonds de commerce","1_Brut","A5","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances et acomptes","1_Brut","A7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immobilisations incorporelles","1_Brut","A6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ecart d'acquisition (Goodwill)","1_Brut","A11","Montant",{"$nulls":3},1]
[{"$nulls":3},"Amortissements des immobilisations incorporelles","2_Amortissements/Provisions","A8","Montant",{"$nulls":3},1]
[null,null,"IMMOBILISATIONS CORPORELLES","IMMOBILISATIONS CORPORELLES","3_Net","A12","Montant",null,{"$f":"F29&\" + \"&F30&\" + \"&F31&\" + \"&F34&\" + \"&F32&\" + \"&F33&\" - \"&F35","v":"A13 + A14 + A15 + A16 + A17 + A18 - A19"},null,1]
[{"$nulls":3},"Dont Actifs financés en Crédit-Bail (Mobiliers & Immobiliers)","1_Brut","A22","Montant",{"$nulls":3},2]
[{"$nulls":3},"Terrains","1_Brut","A13","Montant",{"$nulls":3},1]
[{"$nulls":3},"Constructions","1_Brut","A14","Montant",{"$nulls":3},1]
[{"$nulls":3},"Installations techniques, matériels et outillage","1_Brut","A15","Montant",{"$nulls":3},1]
[{"$nulls":3},"Immobilisations en cours","1_Brut","A17","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances et acomptes","1_Brut","A18","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immobilisations corporelles","1_Brut","A16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Amortissement des immobilisations corporelles","2_Amortissements/Provisions","A19","Montant",{"$nulls":3},1]
[null,null,"IMMOBILISATIONS FINANCIERES","IMMOBILISATIONS FINANCIERES","3_Net","A30","Montant",null,{"$f":"F37&\" + \"&F38&\" + \"&F39&\" + \"&F40&\" + \"&F41&\" - \"&F42","v":"A32 + A33 + A34 + A35 + A36 - A37"},null,1]
[{"$nulls":3},"Participations hors Titres Mis en Equivalence","1_Brut","A32","Montant",{"$nulls":3},1]
[{"$nulls":3},"Créances rattachées à des participations","1_Brut","A33","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres titres immobilisés","1_Brut","A34","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prêts","1_Brut","A35","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres immobilisations financières","1_Brut","A36","Montant",{"$nulls":3},1]
[{"$nulls":3},"Amortissements des immobilisations financières","2_Amortissements/Provisions","A37","Montant",{"$nulls":3},1]
[null,null,"TITRES MIS EN EQUIV.","TITRES MIS EN EQUIVALENCE","3_Net","A31","Montant",{"$nulls":3},1]
[null,"ACTIF CIRCULANT","TOTAL","TOTAL ACTIF CIRCULANT","3_Net","A87","Montant",null,{"$f":"F45&\" + \"&F52&\" + \"&F66","v":"A40 + A82 + A70"},null,1]
[null,null,"STOCKS & EN-COURS","STOCKS & EN-COURS","3_Net","A40","Montant",null,{"$f":"F46&\" + \"&F47&\" + \"&F48&\" + \"&F49&\" + \"&F50&\" - \"&F51","v":"A41 + A42 + A43 + A44 + A45 - A46"},null,1]
[{"$nulls":3},"Matières premières et approvisionnements","1_Brut","A41","Montant",{"$nulls":3},1]
[{"$nulls":3},"Encours de production de biens","1_Brut","A42","Montant",{"$nulls":3},1]
[{"$nulls":3},"Encours de production de services","1_Brut","A43","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits intermédiaires et finis","1_Brut","A44","Montant",{"$nulls":3},1]
[{"$nulls":3},"Marchandises","1_Brut","A45","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions sur stocks et en cours","2_Amortissements/Provisions","A46","Montant",{"$nulls":3},1]
[null,null,"CLIENTS & AUTRES CREANCES","CLIENTS & AUTRES CREANCES","3_Net","A82","Montant",null,{"$f":"F53&\" + \"&F56","v":"A50 + A60"},null,1]
[{"$nulls":3},"CREANCE CLIENTS ET COMPTES RATTACHES","3_Net","A50","Montant",null,{"$f":"F54","v":"A52"},null,1]
[{"$nulls":3},"Créances clients et comptes rattachés","1_Brut","A52","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions sur Créances clients et comptes rattachés","2_Amortissements/Provisions","A54","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES CREANCES (& COMPTES DE REGULATION)","3_Net","A60","Montant",null,{"$f":"F57&\" + \"&F58&\" + \"&F59&\" + \"&F60&\" + \"&F61&\" + \"&F62&\" - \"&F65","v":"A51 + A53 + A63 + A64 + A71 + A61 - A65"},null,1]
[{"$nulls":3},"Avances et acomptes versés","1_Brut","A51","Montant",{"$nulls":3},1]
[{"$nulls":3},"Effets escomptés non échus (EENE)","1_Brut","A53","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges constatées d'avance","1_Brut","A63","Montant",{"$nulls":3},1]
[{"$nulls":3},"Actifs d'impôts différés et créances d'impôts","1_Brut","A64","Montant",{"$nulls":3},1]
[{"$nulls":3},"Capital souscrit appelé et non versé","1_Brut","A71","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres créances","1_Brut","A61","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Créances diverses hors exploitation","1_Brut","A72","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Subventions à recevoir","1_Brut","A92","Montant",{"$nulls":3},2]
[{"$nulls":3},"Provisions sur Autres Créances","2_Amortissements/Provisions","A65","Montant",{"$nulls":3},1]
[null,null,"TRESORERIE","TRESORERIE","3_Net","A70","Montant",null,{"$f":"F67&\" + \"&F68&\" - \"&F69","v":"A73 + A74 - A75"},null,1]
[{"$nulls":3},"Valeurs mobilières de placement","1_Brut","A73","Montant",{"$nulls":3},1]
[{"$nulls":3},"Disponibilités","1_Brut","A74","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions sur disponibilités et valeurs mobilières de placement","2_Amortissements/Provisions","A75","Montant",{"$nulls":3},1]
[null,"COMPTE DE REGULARISATION","COMPTE DE REGULARISATION","COMPTES DE REGULARISATION ACTIF","3_Net","A76","Montant",null,{"$f":"F71&\" + \"&F72&\" + \"&F73","v":"A62 + A9 + A10"},null,1]
[{"$nulls":3},"Ecarts de conversion actif","1_Brut     (= 3_Net)","A62","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges à répartir sur plusieurs exercices","1_Brut     (= 3_Net)","A9","Montant",{"$nulls":3},1]
[{"$nulls":3},"Primes de remboursement des obligations","1_Brut     (= 3_Net)","A10","Montant",{"$nulls":3},1]
[null,"TOTAL BILAN ACTIF","TOTAL BILAN ACTIF","TOTAL BILAN ACTIF","3_Net","A80","Montant",null,{"$f":"F16&\" + \"&F44&\" + \"&F70","v":"A81 + A87 + A76"},null,1]
["BILAN PASSIF","CAPITAUX PROPRES \n& QUASI FONDS PROPRES","TOTAL","CAPITAUX PROPRES & QUASI FONDS PROPRES",null,"P92","Montant",null,{"$f":"F76&\" + \"&F95","v":"P91 + P17"},null,1]
[null,null,"CAPITAUX PROPRES","CAPITAUX PROPRES",null,"P91","Montant",null,{"$f":"F77&\" + \"&F92","v":"P1 + P14"},null,1]
[{"$nulls":3},"CAPITAUX PROPRES PART DU GROUPE",null,"P1","Montant",null,{"$f":"F78&\" + \"&F80&\" + \"&F81&\" + \"&F85&\" + \"&F86&\" + \"&F87&\" + \"&F88","v":"P3 + P4 + P6 + P10 + P11 + P5 + P130"},null,1]
[{"$nulls":3},"Capital",null,"P3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Capital souscrit non appelé",{"$f":"\"Calculé automatiquement = \"&'[1]1- BIL - ACTIF'!F76","v":"Calculé automatiquement = "},"P2","Montant",null,"A0",null,1]
[{"$nulls":3},"Primes d'émission, de fusion, d'apport…",null,"P4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ensemble des Réserves Consolidées",null,"P6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Réserves Statutaires ou Contractuelles",null,"P7","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Réserves Légales ou Réglementées",null,"P8","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Autres réserves",null,"P9","Montant",{"$nulls":3},2]
[{"$nulls":3},"Report à nouveau",null,"P10","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat consolidé de l'exercice",null,"P11","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ecarts de réévaluation",null,"P5","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres éléments des Capitaux Propres Part du Groupe",null,"P130","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Provisions réglementées",null,"P12","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Titres de l'entreprise consolidante (autocontrôle)",null,"P13","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Ecarts de conversion",null,"P90","Montant",{"$nulls":3},2]
[{"$nulls":3},"INTERETS MINORITAIRES",null,"P14","Montant",null,{"$f":"F93&\" + \"&F94","v":"P15 + P16"},null,1]
[{"$nulls":3},"Intérêts minoritaires sur capital et réserves",null,"P15","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts minoritaires sur le résultat",null,"P16","Montant",{"$nulls":3},1]
[null,null,"QUASI FONDS PROPRES","QUASI FONDS PROPRES",null,"P17","Montant",null,{"$f":"F96&\" + \"&F97&\" + \"&F98&\" + \"&F99&\" + \"&F100&\" + \"&F101","v":"P18 + P19 + P20 + P36 + P37 + P35"},null,1]
[{"$nulls":3},"Subventions d'investissement",null,"P18","Montant",{"$nulls":3},1]
[{"$nulls":3},"Comptes courants d'associés > 1 an",null,"P19","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres Fonds propres (ORA, titres subordonnés à durée indéterminée, …)",null,"P20","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits des émissions de titres participatifs",null,"P36","Montant",{"$nulls":3},1]
[{"$nulls":3},"Avances conditionnées",null,"P37","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ecarts d'acquisition (négatif) (Badwill)",null,"P35","Montant",{"$nulls":3},1]
[null,"PROVISIONS","TOTAL","PROVISIONS",null,"P93","Montant",null,{"$f":"F103&\" + \"&F104","v":"P31 + P32"},null,1]
[null,null,"PROVISIONS","Provisions pour risques",null,"P31","Montant",{"$nulls":3},1]
[{"$nulls":3},"Provisions pour charges",null,"P32","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions pour renouvellement des immobilisations",null,"P33","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions pour grosses réparations",null,"P34","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions pour engagement de retraites et assimilés",null,"P94","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions pour mise hors service",null,"P95","Montant",{"$nulls":3},1]
[null,"AUTRES RESSOURCES LONGUES","TOTAL","AUTRES RESSOURCES LONGUES",null,"P30","Montant",{"$nulls":3},1]
[null,"DETTES","TOTAL","TOTAL DETTES",null,"P150","Montant",null,{"$f":"F115&\" + \"&F132","v":"P149 + P148"},null,1]
[{"$nulls":3},"Dont Engagements crédit-bail mobilier",null,"P151","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Part à moins d'un an des Engagements crédit-bail mobilier",null,"P155","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont Engagements crédit-bail immobilier",null,"P152","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Part à moins d'un an des Engagements crédit-bail immobilier",null,"P156","Montant",{"$nulls":3},2]
[null,null,"EMPRUNTS ET DETTES FINANCIERES","EMPRUNTS ET DETTES FINANCIERES",null,"P149","Montant",null,{"$f":"F116&\" + \"&F119&\" + \"&F122&\" + \"&F126","v":"P41 + P42 + P98 + P99"},null,1]
[{"$nulls":3},"Emprunts obligataires convertibles",null,"P41","Montant",null,{"$f":"F117&\" + \"&F118","v":"P81 + P96"},null,1]
[{"$nulls":3},"Emprunts obligataires convertibles (CT < 1 an)",null,"P81","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts obligataires convertibles (MLT > 1 an)",null,"P96","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres emprunts obligataires",null,"P42","Montant",null,{"$f":"F120&\" + \"&F121","v":"P82 + P97"},null,1]
[{"$nulls":3},"Autres emprunts obligataires  (CT < 1 an)",null,"P82","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres emprunts obligataires (MLT > 1 an)",null,"P97","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit",null,"P98","Montant",null,{"$f":"F123&\" + \"&F124&\" + \"&F125","v":"P71 + P116 + P43"},null,1]
[{"$nulls":3},"Concours bancaires (CT < 1 an)",null,"P71","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit (MLT < 1 an)",null,"P116","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes auprès des établissements de crédit (MLT > 1 an)",null,"P43","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes financieres diverses",null,"P99","Montant",null,{"$f":"F127&\" + \"&F128&\" + \"&F130","v":"P73 + P76 + P101"},null,1]
[{"$nulls":3},"Effets escomptés non échus",null,"P73","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes financieres diverses (CT < 1 an)",null,"P76","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont dette liée aux instruments dérivés (CT < 1 an)",null,"P121","Montant",{"$nulls":3},1]
[{"$nulls":3},"Emprunts et dettes financieres diverses (MLT > 1 an)",null,"P101","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont dette liée aux instruments dérivés (MLT > 1 an)",null,"P122","Montant",{"$nulls":3},1]
[null,null,"DETTES NON FINANCIERES","DETTES NON FINANCIERES",null,"P148","Montant",null,{"$f":"F133&\" + \"&F135","v":"P50 + P53"},null,1]
[{"$nulls":3},"FOURNISSEURS ET COMPTES RATTACHES",null,"P50","Montant",null,{"$f":"F134","v":"P52"},null,1]
[{"$nulls":3},"Fournisseurs et comptes rattachés",null,"P52","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES DETTES (& COMPTES DE REGULATION)",null,"P53","Montant",null,{"$f":"F136&\" + \"&F137&\" + \"&F138&\" + \"&F139&\" + \"&F140&\" + \"&F141&\" + \"&F143&\" + \"&F144","v":"P51 + P54 + P56 + P57 + P58 + P59 + P60 + P75"},null,1]
[{"$nulls":3},"Avances et acomptes reçus",null,"P51","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes fiscales et sociales",null,"P54","Montant",{"$nulls":3},1]
[{"$nulls":3},"Obligations cautionnées",null,"P56","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres dettes",null,"P57","Montant",{"$nulls":3},1]
[{"$nulls":3},"Comptes courants d'associés < 1 an",null,"P58","Montant",{"$nulls":3},1]
[{"$nulls":3},"Produits constatés d'avance",null,"P59","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Dettes et produits constatés d'avance à moins d'un an",null,"P104","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôts différés passifs",null,"P60","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes sur immobilisations",null,"P75","Montant",{"$nulls":3},1]
[null,"COMPTE DE REGULARISATION","COMPTE DE REGULARISATION","COMPTES DE REGULARISATION PASSIF",null,"P77",null,null,{"$f":"F146","v":"P55"},null,1]
[{"$nulls":3},"Ecarts de conversion passif",null,"P55",{"$nulls":4},1]
[null,"TOTAL BILAN PASSIF","TOTAL BILAN PASSIF","TOTAL BILAN PASSIF",null,"P80",null,null,{"$f":"F75&\" + \"&F102&\" + \"&F109&\" + \"&F110&\" + \"&F145","v":"P92 + P93 + P30 + P150 + P77"},null,1]
["AUTRES","Dettes",null,"Dette MLT > 1 an",null,"DMLTA1","Montant",null,{"$f":"F118&\" + \"&F121&\" + \"&F125&\" + \"&F130","v":"P96 + P97 + P43 + P101"},null,1]
[null,"Hors Bilan",null,"Lignes de crédit confirmées non tirées (pour calcul ECB, LF)",null,"A93","Montant",{"$nulls":3},1]
["COMPTE DE RESULTAT","EXPLOITATION","PRODUITS D'EXPLOITATION","Ventes de marchandises (total)",null,"E3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue de biens (total)",null,"E80","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production vendue de services (total)",null,"E81","Montant",{"$nulls":3},1]
[{"$nulls":3},"CHIFFRE D'AFFAIRES NET TOTAL",null,"E1","Montant",null,{"$f":"F150&\" + \"&F151&\" + \"&F152","v":"E3 + E80 + E81"},null,1]
[{"$nulls":3},"Dont chiffre d'affaires à l'export",null,"E2","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont loyers nets",null,"E130","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production stockée",null,"E4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Production immobilisée",null,"E5","Montant",{"$nulls":3},1]
[{"$nulls":3},"Subventions d'exploitation",null,"E6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits",null,"E7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Reprises sur amort., prov. et transferts de charges d'exploitation",null,"E17","Montant",{"$nulls":3},1]
[{"$nulls":3},"AUTRES PRODUITS D'EXPLOITATION",null,"E135","Montant",null,{"$f":"F156&\" + \"&F157&\" + \"&F158&\" + \"&F159&\" + \"&F160","v":"E4 + E5 + E6 + E7 + E17"},null,1]
[{"$nulls":3},"TOTAL DES PRODUITS D'EXPLOITATION (I)",null,"E8","Montant",null,{"$f":"F153&\" + \"&F161","v":"E1 + E135"},null,1]
[null,null,"CHARGES D'EXPLOITATION","Achats de marchandises et produits finis",null,"E9","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Variations de stocks (Marchandises et produits finis)",null,"E10","Montant",{"$nulls":3},1]
[{"$nulls":3},"Achats de matières premières",null,"E11","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Variations de stocks (Matières 1ères)",null,"E12","Montant",{"$nulls":3},1]
[{"$nulls":3},"En-cours de production",null,"E119","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Variations des encours de production",null,"E120","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres Achats Consommés \n(Etudes, Prestation de Services, Achats non stockés…)",null,"E139"]
[{"$nulls":3},"ACHATS CONSOMMES",null,"E136","Montant",null,{"$f":"F163&\" + \"&F164&\" + \"&F165&\" + \"&F166&\" + \"&F167&\" + \"&F168","v":"E9 + E10 + E11 + E12 + E119 + E120"},null,1]
[{"$nulls":3},"MARGE BRUTE",null,"E13","Montant",null,{"$f":"F153&\" + \"&F156&\" + \"&F157&\" - \"&F163&\" - \"&F164&\" - \"&F165&\" - \"&F166&\" - \"&F167&\" - \"&F168","v":"E1 + E4 + E5 - E9 - E10 - E11 - E12 - E119 - E120"},null,1]
[{"$nulls":3},"AUTRES ACHATS  &  CHARGES EXTERNES",null,"E14","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Personnel intérimaire / Personnel extérieur",null,"E27","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Sous-traitance",null,"E16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont redevances/loyers liés aux leases opérationnels",null,"E105bis","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont autres locations (LLD et assimilées)",null,"E85bis","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont autres charges d'exploitation/opérationnelles non récurrentes",null,"E35","Montant",{"$nulls":3},1]
[{"$nulls":3},"VALEUR AJOUTEE",null,"E24","Montant",null,{"$f":"F171&\" - \"&F169&\" - (\"&F172&\" - \"&F173&\")\"","v":"E13 - E139 - (E14 - E27)"},null,1]
[{"$nulls":3},"Salaires et traitements / Charges de personnel",null,"E25","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges sociales",null,"E26","Montant",{"$nulls":3},1]
[{"$nulls":3},"Participation des salariés",null,"E60","Montant",{"$nulls":3},1]
[{"$nulls":3},"CHARGES DE PERSONNEL",null,"E137","Montant",null,{"$f":"F179&\" + \"&F180&\" + \"&F181","v":"E25 + E26 + E60"},null,1]
[{"$nulls":3},"Impôts, taxes et versements assimilés",null,"E28","Montant",{"$nulls":3},1]
[{"$nulls":3},"EXCEDENT BRUT D'EXPLOITATION",null,"E29","Montant",null,{"$f":"F178&\" + \"&F158&\" - \"&F173&\" - \"&F179&\" - \"&F180&\" - \"&F183","v":"E24 + E6 - E27 - E25 - E26 - E28"},null,1]
[{"$nulls":3},"Autres charges opérationnelles",null,"E15","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux amortissements sur immobilisations",null,"E30","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux provisions sur immobilisations",null,"E31","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux Provisions et dépréciations sur actif circulant",null,"E20","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dotations aux provisions pour risques et charges :",null,"E21","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dont prov pour déficits de retraite & assimilé",null,"E87","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dont prov pour mise hors service",null,"E88","Montant",{"$nulls":3},1]
[{"$nulls":3},"DOTATIONS AUX AMORTISSEMENTS, DEPRECIATIONS ET PROVISIONS  (Hors Ecart d'Acquisition)",null,"E138","Montant",null,{"$f":"F186&\" + \"&F187&\" + \"&F188&\" + \"&F189","v":"E30 + E31 + E20 + E21"},null,1]
[{"$nulls":3},"TOTAL DES CHARGES D'EXPLOITATION (II)  \nAVANT DOTATIONS AUX AMORTISEMENTS ET DEPRECIATIONS DES ECARTS D'ACQUISITION",null,"E89","Montant",null,{"$f":"F170&\" + \"&F172&\" + \"&F182&\" + \"&F183&\" + \"&F185&\" + \"&F192","v":"E136 + E14 + E137 + E28 + E15 + E138"},null,1]
[{"$nulls":3},"Dotation aux amortissements et dépréciations des écarts d’acquisition",null,"E32","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DOTATIONS AUX AMORTISSEMENTS, DEPRECIATIONS ET PROVISIONS",null,"E86","Montant",null,{"$f":"F192&\" + \"&F194","v":"E138 + E32"},null,1]
[{"$nulls":3},"TOTAL DES CHARGES D'EXPLOITATION (II_Bis)  \nAPRES DOTATIONS AUX AMORTISEMENTS ET DEPRECIATIONS DES ECARTS D'ACQUISITION",null,"E140","Montant",null,{"$f":"F193&\" + \"&F194","v":"E89 + E32"},null,1]
[null,null,"RESULTAT D'EXPLOITATION"," 1 - RESULTAT D'EXPLOITATION (I - II)     \nAVANT DOTATIONS AUX AMORTISEMENTS ET DEPRECIATIONS DES ECARTS D'ACQUISITION",null,"E125","Montant",null,{"$f":"F162&\" - \"&F193","v":"E8 - E89"},null,1]
[{"$nulls":3}," 1BIS - RESULTAT D'EXPLOITATION (I - II_Bis)     \nAPRES DOTATIONS AUX AMORTISEMENTS ET DEPRECIATIONS DES ECARTS D'ACQUISITION",null,"E141","Montant",null,{"$f":"F162&\" - \"&F196","v":"E8 - E140"},null,1]
[null," EBITDA","EBITDA"," EBITDA COURANT",null,"E126","Montant",null,{"$f":"F198&\" - \"&F160&\" + \"&F195","v":"E141 - E17 + E86"},null,1]
[null,null,"QUOTE PART \nDES OPERATIONS \nFAITES EN COMMUN"," Bénéfice attribué ou perte transférée (III)",null,"E91","Montant",{"$nulls":3},1]
[null,"QUOTE PART \nDES OPERATIONS \nFAITES EN COMMUN",null," Perte supportée ou bénéfice transféré (IV)",null,"E92","Montant",{"$nulls":3},1]
[{"$nulls":3},"QUOTE PART DES OPERATIONS FAITES EN COMMUN (III-IV)",null,"E93","Montant",null,{"$f":"F200&\" - \"&F201","v":"E91 - E92"},null,1]
[null,"FINANCIER","PRODUITS FINANCIERS"," Produits financiers de participations",null,"E38","Montant",{"$nulls":3},1]
[{"$nulls":3}," Autres valeurs mob. de placement et créances s/immo",null,"E39","Montant",{"$nulls":3},1]
[{"$nulls":3}," Autres intérêts et produits assimilés",null,"E40","Montant",{"$nulls":3},1]
[{"$nulls":3}," Différences positives de change",null,"E44","Montant",{"$nulls":3},1]
[{"$nulls":3}," Produits nets sur cession de valeur mobilière de placement",null,"E45","Montant",{"$nulls":3},1]
[{"$nulls":3}," Reprises sur provisions et transferts de charges financières",null,"E18","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES PRODUITS FINANCIERS (V)",null,"E94","Montant",null,{"$f":"F203&\" + \"&F204&\" + \"&F205&\" + \"&F206&\" + \"&F207&\" + \"&F208","v":"E38 + E39 + E40 + E44 + E45 + E18"},null,1]
[null,null,"CHARGES FINANCIERES "," Intérêts et charges assimilées",null,"E43","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dont intérêts liés aux instruments dérivés",null,"E111","Montant",{"$nulls":3},1]
[{"$nulls":3}," Différences négatives de change",null,"E46","Montant",{"$nulls":3},1]
[{"$nulls":3}," Charges nettes sur cession de valeur mobilière de placement",null,"E47","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dotations financières aux amortissements et provisions",null,"E22","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES CHARGES FINANCIERES (VI)",null,"E95","Montant",null,{"$f":"F210&\" + \"&F212&\" + \"&F213&\" + \"&F214","v":"E43 + E46 + E47 + E22"},null,1]
[null,null,"RESULTAT FINANCIER"," 2 - RESULTAT FINANCIER",null,"E96","Montant",null,{"$f":"F209&\" - \"&F215","v":"E94 - E95"},null,1]
[null,"RCAI","RCAI"," 3 - RESULTAT COURANT AVANT IMPOTS DES ENTREPRISES INTEGREES (I-II+III-IV+V-VI)",null,"E48","Montant",null,{"$f":"F197&\" + \"&F202&\" + \"&F216","v":"E125 + E93 + E96"},null,1]
[null,"EXCEPTIONNEL","PRODUITS EXCEPTIONNELS"," Produits exceptionnels sur opérations de gestion",null,"E56","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dont Subventions d'investissements",null,"E118","Montant",{"$nulls":3},1]
[{"$nulls":3}," Produits exceptionnels sur opérations en capital",null,"E50","Montant",{"$nulls":3},1]
[{"$nulls":3}," Reprises sur provisions et transferts de charges exceptionnelles",null,"E19","Montant",{"$nulls":3},1]
[{"$nulls":3},"TOTAL DES PRODUITS EXCEPTIONNELS (VII)",null,"E97","Montant",null,{"$f":"F218&\" + \"&F220&\" + \"&F221","v":"E56 + E50 + E19"},null,1]
[null,null,"CHARGES EXCEPTIONNELLES"," Charges exceptionnelles sur opérations de gestion",null,"E57","Montant",{"$nulls":3},1]
[{"$nulls":3}," Charges exceptionnelles sur opérations en capital",null,"E51",{"$nulls":4},1]
[{"$nulls":3}," Dotations exceptionnelles aux amortissements et provisions",null,"E23",{"$nulls":4},1]
[{"$nulls":3},"TOTAL DES CHARGES EXCEPTIONNELLES (VIII)",null,"E98",null,null,{"$f":"F223&\" + \"&F224&\" + \"&F225","v":"E57 + E51 + E23"},null,1]
[null,null,"RESULTAT EXCEPTIONNEL"," 4 - RESULTAT EXCEPTIONNEL (VII-VIII)",null,"E99",null,null,{"$f":"F222&\" - \"&F226","v":"E97 - E98"},null,1]
[null,"IMPOTS SUR BENEFICES","IMPOTS SUR BENEFICES"," Impôts sur les bénéfices et impôts différés  (X)",null,"E61","Montant",{"$nulls":3},1]
[{"$nulls":3}," Dont impôts différés",null,"E62","Montant",{"$nulls":3},1]
[null,"RESULTAT NET","RESULTAT NET DES ENTREPRISES INTEGREES"," TOTAL DES PRODUITS (I+III+V+VII)",null,"E100","Montant",null,{"$f":"F162&\" + \"&F200&\" + \"&F209&\" + \"&F222","v":"E8 + E91 + E94 + E97"},null,1]
[{"$nulls":3}," TOTAL DES CHARGES (II+IV+VI+VIII+X)",null,"E101","Montant",null,{"$f":"F196&\" + \"&F201&\" + \"&F215&\" + \"&F226&\" + \"&F228","v":"E140 + E92 + E95 + E98 + E61"},null,1]
[{"$nulls":3}," 5 - RESULTAT NET DES ENTREPRISES INTEGREES",null,"E63","Montant",null,{"$f":"F230&\" - \"&F231","v":"E100 - E101"},null,1]
[null,null,"RESULTAT NET CONSOLIDE"," Quote part dans le résultat des entreprises mises en équivalence",null,"E64","Montant",{"$nulls":3},1]
[{"$nulls":3},"RESULTAT NET CONSOLIDE",null,"E72","Montant",null,{"$f":"F232&\" + \"&F233","v":"E63 + E64"},null,1]
[{"$nulls":3},"Résultat net des activités arrêtés ou en cours de cession",null,"E103","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts des minoritaires",null,"E65","Montant",{"$nulls":3},1]
[{"$nulls":3}," 6 - RESULTAT NET PART DU GROUPE",null,"E104","Montant",null,{"$f":"F234&\" + \"&F235&\" - \"&F236","v":"E72 + E103 - E65"},null,1]
["TABLEAU DE FLUX","FLUX NET DE TRESORERIE GENERE PAR L'ACTIVITE","FLUX DE TRESORERIE \nLIES A L'ACTIVITE \n(AVANT ∆BFR) \n \nOption 1 : \nMethode Indirecte","RESULTAT NET DES SOCIETES INTEGREES        [Saisie automatique]","E63","FRS110","Montant","Automatique",null,null,1]
[{"$nulls":3},"Quote-part de résultat liée aux sociétés mises équivalence   [Positif si Produit  ;  Négatif si Charge]","E64","FRS008","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat net ensemble consolidé   [Saisie automatique]",{"$f":"F238&\" + \"&F239","v":"FRS110 + FRS008"},"FRS001","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dotations aux amortissements et provisions nettes   [Négatif si Produit  ; Positif si Charge]",null,"FRS002","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation de l'impôt différé   [Négatif si Produit  ; Positif si Charge]",null,"FRS111","Montant",{"$nulls":3},1]
[{"$nulls":3},"Gains et pertes latents liés aux variations de juste valeur   [Négatif si Produit  ; Positif si Charge]",null,"FRS003","Montant",{"$nulls":3},1]
[{"$nulls":3},"Plus et moins-values de cession   [Négatif si Produit  ; Positif si Charge]",null,"FRS006","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits et charges calculés   [Négatif si Produit  ; Positif si Charge]",null,"FRS052","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Charges et produits calculés liés aux stock-options et assimilés \n      [Négatif si Produit  ; Positif si Charge]",null,"FRS004","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Profits et pertes de dilution   [Négatif si Produit  ; Positif si Charge]",null,"FRS007","Montant",{"$nulls":3},1]
[{"$nulls":3},"CAPACITE D'AUTOFINANCEMENT ~ MARGE BRUTE D'AUTOFINANCEMENT",{"$f":"F240&\" + \"&F241&\" + \"&F242&\" + \"&F243&\" + \"&F244&\" + \"&F245","v":"FRS001 + FRS002 + FRS111 + FRS003 + FRS006 + FRS052"},"FRS011","Montant",{"$nulls":3},1]
[{"$nulls":3},"Annulation des Dividendes reçus (Sociétés mises en équivalence    et    Titres non consolidés)\n  [à saisir en négatif]",null,"FRS009","Montant",{"$nulls":3},1]
[{"$nulls":3},"Coût de l'endettement financier net    [Négatif si Produit  ;  Positif si Charge]",null,"FRS012","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow d'activité avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F248&\" + \"&F249&\" + \"&F250","v":"FRS011 + FRS009 + FRS012"},"FRS051","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts financiers nets versés   [à saisir en négatif]",null,"FRS037","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR    (FFO)        [Saisie automatique]",{"$f":"F251&\" + \"&F252","v":"FRS051 + FRS037"},"FRS050","Montant","Automatique",null,null,1]
[null,null,"FLUX DE TRESORERIE \nLIES A L'ACTIVITE \n(AVANT ∆BFR) \n \nOption 2 : \nMethode Directe"," EBITDA COURANT   [Saisie automatique]","E126","FRS066","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôt versé   [à saisir en négatif]",null,"FRS067","Montant","Automatique",null,null,1]
[{"$nulls":3},"Autres flux générés par l'activité    [Positif si Produit  ;  Négatif si Charge]",null,"FRS068","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow d'activité avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F254&\" + \"&F255&\" + \"&F256","v":"FRS066 + FRS067 + FRS068"},"FRS131","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts financiers nets versés   [à saisir en négatif]",null,"FRS156","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR    (FFO)        [Saisie automatique]",{"$f":"F257&\" + \"&F258","v":"FRS131 + FRS156"},"FRS069","Montant",{"$nulls":3},1]
[null,null,"FLUX DE TRESORERIE \nLIES A L'ACTIVITE \n(APRES ∆BFR)","Cash-Flow d'activité avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F251&\"  ou  \"&F257&\"       [selon la méthode effectivement employée]\"","v":"FRS051  ou  FRS131       [selon la méthode effectivement employée]"},"FRS130","Montant",{"$nulls":3},1]
[{"$nulls":3},"Intérêts financiers nets versés        [Saisie automatique]",{"$f":"F252&\"  ou  \"&F258&\"       [selon la méthode effectivement employée]\"","v":"FRS037  ou  FRS156       [selon la méthode effectivement employée]"},"FRS157","Montant","Automatique",null,null,1]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR    (FFO)        [Saisie automatique]",{"$f":"F253&\"  ou  \"&F259&\"       [selon la méthode effectivement employée]\"","v":"FRS050  ou  FRS069       [selon la méthode effectivement employée]"},"FRS071","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation du BFR liée à l'activité (Provisions incluses)    [Positif si Augment  ;  Négatif si Dimin]",{"$f":"\"Saisie manuelle            Si non saisi, alors Calcul automatique :       \"&F264&\" + \"&F265&\" + \"&F266&\" + \"&F267&\" + \"&F268","v":"Saisie manuelle            Si non saisi, alors Calcul automatique :       FRS151 + FRS152 + FRS153 + FRS154 + FRS155"},"FRS016","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Aug. (dim.) des stocks",null,"FRS151","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dont Aug. (dim.) des créances commerciales",null,"FRS152","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Aug. (dim.) des autres dettes fournisseurs",null,"FRS153","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dont Variation des autres actifs et passifs",null,"FRS154","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dont Autres",null,"FRS155","Montant","Automatique",null,null,1]
[{"$nulls":3},"A - CASH-FLOW GENERE PAR L'ACTIVITE        [Saisie automatique]",{"$f":"F262&\" + \"&F263","v":"FRS071 + FRS016"},"FRS018","Montant","Automatique",null,null,1]
[null,"FLUX NET DE TRESORERIE \nLIE AUX OPERATIONS D'INVESTISSEMENT","INVESTISSEMENTS OPERATIONNELS","Décaissements liés aux acquisitions d'immo. corporelles et incorporelles     [à saisir en négatif]",null,"FRS019","Montant",{"$nulls":3},1]
[{"$nulls":3},"Encaissements liés aux cessions d'immo. corporelles et incorporelles    [à saisir en positif]",null,"FRS020","Montant",{"$nulls":3},1]
[{"$nulls":3},"Subvention d'investissement reçues     [à saisir en positif]",null,"FRS026","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres flux liés aux opérations d'investissement   [Positif si Produit  ;  Négatif si Charge]",null,"FRS027","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow liés aux investissements opérationnels (CAPEX)        [Saisie automatique]",{"$f":"F270&\" + \"&F271&\" + \"&F272&\" + \"&F273","v":"FRS019 + FRS020 + FRS026 + FRS027"},"FRS081","Montant",{"$nulls":3},1]
[null,null,"FREE CASH FLOW","FREE CASH-FLOW        [Saisie automatique]",{"$f":"F269&\" + \"&F274","v":"FRS018 + FRS081"},"FRS082","Montant",{"$nulls":3},1]
[null,null,"INVESTISSEMENTS \nFINANCIERS","Décaissements liés aux acquisitions d'immo. financières (titres non consolidés)      [à saisir en négatif]",null,"FRS021","Montant","Automatique",null,null,1]
[{"$nulls":3},"Encaissements liés aux cessions d'immo. financières (titres non consolidés)      [à saisir en positif]",null,"FRS022","Montant",{"$nulls":3},1]
[{"$nulls":3},"Incidence des variations de périmètre (+/-)",null,"FRS023","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation des prêts et avances consentis (+/-)",null,"FRS025","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux investissements financiers        [Saisie automatique]",{"$f":"F276&\" + \"&F277&\" + \"&F278&\" + \"&F279","v":"FRS021 + FRS022 + FRS023 + FRS025"},"FRS120","Montant",{"$nulls":3},1]
[{"$nulls":3},"B - CASH-FLOW LIE AUX OPERATIONS D'INVESTISSEMENT    [Saisie automatique]",{"$f":"F274&\" + \"&F280","v":"FRS081 + FRS120"},"FRS028","Montant","Automatique",null,null,1]
[null,"FLUX NET DE TRESORERIE \nLIE AUX OPERATIONS DE FINANCEMENT","VARIATIONS \nDE CAPITAL","Variation nette de capital : par les actionnaires de la société mère   [Positif si augm  ;  Négatif si dimin]",null,"FRS029","Montant","Automatique",null,null,1]
[{"$nulls":3},"Variation nette de capital : par les minoritaires des stés intégrées    [Positif si augm  ;  Négatif si dimin]",null,"FRS030","Montant",{"$nulls":3},1]
[{"$nulls":3},"Sommes reçues lors de l'exercice des stock-options           [à saisir en positif]",null,"FRS031","Montant",{"$nulls":3},1]
[{"$nulls":3},"Rachats et reventes d'actions propres (+/-) ",null,"FRS032","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres flux liés aux Variations de Capital(+/-)",null,"FRS038","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux variations de Capital        [Saisie automatique]",{"$f":"F282&\" + \"&F283&\" + \"&F284&\" + \"&F285&\" + \"&F286","v":"FRS029 + FRS030 + FRS031 + FRS032 + FRS038"},"FRS121","Montant","Automatique",null,null,1]
[null,null,"DIVIDENDES","Dividendes versés aux actionnaires de la société mère          [à saisir en négatif]",null,"FRS033","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dividendes versés aux minoritaires de sociétés intégrés          [à saisir en négatif]",null,"FRS034","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dividendes reçus (Sociétés mises en équivalence    et    Titres non consolidés)",null,"FRS024","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux dividendes        [Saisie automatique]",{"$f":"F288&\" + \"&F289&\" + \"&F290","v":"FRS033 + FRS034 + FRS024"},"FRS122","Montant",{"$nulls":3},1]
[null,null,"ENDETTEMENT","Encaissements liés aux nouveaux emprunts      [à saisir en positif]",null,"FRS035","Montant",{"$nulls":3},1]
[{"$nulls":3},"Remboursements d'emprunts      [à saisir en négatif]",null,"FRS036","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié à l'endettement        [Saisie automatique]",{"$f":"F292&\" + \"&F293","v":"FRS035 + FRS036"},"FRS123","Montant","Automatique",null,null,1]
[{"$nulls":3},"C - CASH-FLOW LIE AUX OPERATIONS DE FINANCEMENT        [Saisie automatique]",{"$f":"F287&\" + \"&F291&\" + \"&F294","v":"FRS121 + FRS122 + FRS123"},"FRS039","Montant",{"$nulls":3},1]
[null,"VARIATION \nDE LA \nTRESORERIE","VARIATION \nDE LA \nTRESORERIE","TRESORERIE D'OUVERTURE",null,"TRESO1","Montant",{"$nulls":3},1]
[{"$nulls":3},"VARIATION TOTALE DE TRESORERIE : A + B + C        [Saisie automatique]",{"$f":"F269&\" + \"&F281&\" + \"&F295","v":"FRS018 + FRS028 + FRS039"},"FRS113","Montant",{"$nulls":3},1]
[{"$nulls":3},"D - INCIDENCE DES VARIATIONS DES COURS DE DEVISES",null,"FRS040","Montant","Automatique",null,null,1]
[{"$nulls":3},"TRESORERIE DE CLOTURE",{"$f":"F296&\" + \"&F297&\" + \"&F298","v":"TRESO1 + FRS113 + FRS040"},"TRESO2","Montant",{"$nulls":3},1]
[]
[{"$nulls":3},"Besoin en Fonds de Roulement Brut","BFR_BRT"]
[{"$nulls":3},"Besoin en Fonds de Roulement Net","BFR_NET"]
[{"$nulls":3},"Capitaux Permanents","CAP_PER"]
[{"$nulls":3},"Fonds de Roulement Net Global","FRNG"]
[]
["SIG",null,"MARGE DE PRODUCTION","Marge de Production","MRG_PRD"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Marge de Production en % du CA","TX_MRG_PRD"]
[null,null,"VALEUR AJOUTEE","Valeur Ajoutée","VAL_AJT"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Valeur Ajoutée en % du CA","TX_VAL_AJT"]
[null,null,"EBE","Excédent Brut d'Exploitation","EBE"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Excédent Brut d'Exploitation en % du CA","TX_EBE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization","EBITDA"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Earning Before Interest, Taxes, Depreciation and Amortization en % du CA","TX_EBITDA"]
[null,null,"RESULTAT D'EXPLOITATION","Résultat d'Exploitation","RES_EXP"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS"]
[null,null,"RESULTAT COURANT AVANT IMPÔTS","Résultat Courant Avant Impôts","RES_CAI"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Courant Avant Impôts en % du CA","TX_RES_CAI"]
[null,null,"CAPACITE D' AUTOFINANCEMENT","Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Capacité d'Autofinancement en % du CA","TX_CAF"]
[null,null,"RESULTAT NET","Résultat Net","RES_NET"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (E9 + E11)"]
[{"$nulls":3},"Délai de Rotation des Stocks","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC","360 × A50"]
[{"$nulls":3},"[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360","1,2 × (CHF_AFF - E2) + E2"]
[{"$nulls":3},"Délai de Rotation Clients","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC","360 × P52"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × (E9 + E11)"]
[{"$nulls":3},"Délai de Rotation Fournisseurs","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Effectifs","G05"]
[{"$nulls":3},"Ratio de Productivité","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)","0,75 × (RES_EXP + E91 - E92)"]
[{"$nulls":3},"BFR Net + Immobilisations","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise","ROA"]
[null,null,"Rentabilité Financière","Résultat net ","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS","E28 + E61"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales","E25 + E26 + E27 + E60"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ","RES_NET "]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes","A12"]
[{"$nulls":3},"Immobilisations corporelles brutes","A13 + A14 + A15 + A16 + A17 + A18"]
[{"$nulls":3},"Ratio de Vétusté","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements","E30"]
[{"$nulls":3},"Immobilisations Brutes","A81 + A8 + A19 + A37"]
[{"$nulls":3},"Taux de vieillissement des immobilisations","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)","A87 - A63"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ","DET_FIN_NET"]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts","DET_FIN_1AN + E43"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Gearing Brut","Total Dettes Financières ","DET_FIN_TOT"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Brut","GEARING_BRT"]
[null,null,"Gearing Net","Dettes Financières Nettes","DET_FIN_NET"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Net","GEARING_NET"]
[null,null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ","P150 + P30"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes","P150 + P30"]
[{"$nulls":3},"Total Bilan","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables","P92 + P93 + P149 - P71 + P55"]
[{"$nulls":3},"Emplois stables","A81"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","TX_FRNG"]

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["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["VUE MACRO",null,"COMPTE DE RESULTAT","Chiffre d’affaires",null,"Montant","Q93"]
[{"$nulls":3},"Résultat opérationnel",null,"Montant","Q26"]
[{"$nulls":3},"Amortisation et dépreciation (Dotations - Reprises ; Exploitation uniquement)",null,"Montant","Q14 + Q97"]
[{"$nulls":3},"EBITDA (marge %)",null,"Pourcentage","[Q20 + Q14 + Q97]  /  Q93"]
[{"$nulls":3},"EBIT (marge %)",null,"Pourcentage","Q26  /  Q93"]
[{"$nulls":3},"CAF (marge %)",null,"Pourcentage","Pertinent ?"]
[{"$nulls":3},"Résultat net (marge %)",null,"Pourcentage","Q39 / Q93"]
[null,null,"BILAN","Total du bilan",null,"Montant","U78"]
[{"$nulls":3},"Capitaux propres (% total bilan)",null,"Pourcentage","[U43 + U51]  /  U78"]
[{"$nulls":3},"Goodwill",null,"Montant","U16"]
[{"$nulls":3},"Goodwill / fonds propres",null,"Pourcentage","U16  /  [U43 + U51]"]
[{"$nulls":3},"Dettes financières brutes ",null,"Montant","U53 + U63"]
[{"$nulls":3},"Dont DF MLT",null,"Montant","U53"]
[{"$nulls":3},"Dont DF CT",null,"Montant","U63"]
[{"$nulls":3},"Disponibilités (tréso. et équivalents)",null,"Montant","U39"]
[{"$nulls":3},"Dettes financières nettes",null,"Montant","[U53 + U63]  -  [U39]"]
[{"$nulls":3},"Lignes de crédit confirmées non utilisées",null,"Montant","IRT67"]
[{"$nulls":3},"Autres retraitements si pertinent (leasing…)",null,"Montant"]
[null,null,"FLUX","Cash-Flow Opérationnel",null,"Montant","FRS018"]
[{"$nulls":3},"Free Cash-Flow",null,"Montant","FRS082"]
[null,null,"RATIOS","Gearing brut",null,"Pourcentage","[U53 + U63]  /  [U43 + U51]"]
[{"$nulls":3},"Gearing net",null,"Pourcentage","[U53 + U63 - U39]  /  [U43 + U51]"]
[{"$nulls":3},"Leverage brut",null,"Pourcentage","[U53 + U63]  /  [Q20 + Q14 + Q97]"]
[{"$nulls":3},"Leverage net",null,"Pourcentage","[[U53 + U63]  -  [U39]]  /  [Q20 + Q14 + Q97]"]
[{"$nulls":3},"Leverage BCE",null,"Pourcentage","Hors Programme EF"]

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["ANALYSE FINANCIERE via CONSO IFRS"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["ACTIF\nSYNTHETIQUE","ACTIFS NON COURANTS","TOTAL","Total Actif Non Courant (Net)",null,"Montant","U1"]
[{"$nulls":3},"Total Actif Non Courant (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"G7&\" / \"&G42","v":"U1 / U41"}]
[null,null,"GOODWILL","Ecart d'acquisition (Goodwill) (Net)",null,"Montant","U16"]
[null,null,"IMMOBILISATIONS \nINCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant","U10"]
[{"$nulls":3},"Dont Amortissement des Immobilisations incorporelles",null,"Montant","U14"]
[null,null,"IMMOBILISATIONS  \nCORPORELLES","Immobilisations corporelles (Net)",null,"Montant","U2"]
[{"$nulls":3},"Dont Amortissement des Immobilisations corporelles",null,"Montant","U351"]
[null,null,"IMMEUBLES DE PLACEMENT","Immeubles de placement (Net)",null,"Montant","U6"]
[{"$nulls":3},"Dont Amortissement des Immeubles de placement",null,"Montant","U352"]
[null,null,"ACTIFS FINANCIERS \nNON COURANTS","Actifs financiers non courants (Net)",null,"Montant","U17"]
[{"$nulls":3},"Dont Amortissement des Actifs financiers non courants ",null,"Montant","U19"]
[null,null,"AUTRES ACTIFS \nNON COURANTS","Autres actifs non courants (Net)",null,"Montant","U358"]
[{"$nulls":3},"Dont Amortissement des Autres actifs non courants",null,"Montant","U303"]
[null,"STOCKS & CREANCES\nCOURANTS","TOTAL","Ensemble des Stocks et des Créances (Net)",null,"Montant",{"$f":"G22&\" + \"&G24","v":"U24 + U29"}]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G20&\"]  /  \"&G42","v":"[U24 + U29]  /  U41"}]
[null,null,"STOCKS","Stocks (Net)",null,"Montant","U24"]
[{"$nulls":3},"Dont Amortissement des Stocks",null,"Montant","U28"]
[null,null,"CREANCES CLIENTS ET COMPTES RATTACHES","Créances et comptes rattachés (Net)",null,"Montant","U29"]
[{"$nulls":3},"Dont Créances clients (Net)",null,"Montant","U200"]
[{"$nulls":3},"Dont Amortissement des créances clients",null,"Montant","U34"]
[{"$nulls":3},"Dont Autres comptes rattachés aux créances clients (Net)",null,"Montant","U360"]
[{"$nulls":3},"Dont Amortissement des autres comptes rattachés aux créances clients",null,"Montant","U355"]
[null,null,"BFR_BRT","Besoin en Fonds de Roulement Brut",null,"Montant",{"$f":"\"[(\"&G22&\" + \"&G23&\") + (\"&G24&\" + \"&G26&\" + \"&G28&\")]  -  [\"&G66&\" + \"&G67&\"]\"","v":"[(U24 + U28) + (U29 + U34 + U355)]  -  [U71 + U361]"}]
[null,null,"BFR_NET","Besoin en Fonds de Roulement Net",null,"Montant",{"$f":"\"[\"&G22&\" + \"&G24&\"]  -  [\"&G66&\" + \"&G67&\"]\"","v":"[U24 + U29]  -  [U71 + U361]"}]
[null,"ACTIFS \nFINANCIERS COURANTS  \n& \nAUTRES ACTIFS COURANTS","TOTAL","Ensemble Actifs Financiers Courants et Autres Actifs Courants (Net)",null,"Montant",{"$f":"G33&\" + \"&G35","v":"U36 + U98"}]
[{"$nulls":3},"Ensemble Actifs Financiers Courants et Autres Actifs Courants (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"\"[\"&G31&\"]  /  \"&G42","v":"[U36 + U98]  /  U41"}]
[null,null,"ACTIFS FINANCIERS \nCOURANTS","Actifs financiers courants (Net)",null,"Montant","U36"]
[{"$nulls":3},"Dont Amortissement des Actifs financiers non courants ",null,"Montant","U38"]
[null,null,"AUTRES ACTIFS  COURANTS","Autres actifs courants (Net)",null,"Montant","U98"]
[{"$nulls":3},"Dont Amortissement des Autres actifs non courants",null,"Montant","U308"]
[null,"TRESORERIE",null,"Trésorerie et equivalents de trésorerie (Net)",null,"Montant","U39"]
[{"$nulls":3},"Trésorerie et equivalents de trésorerie (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"G37&\"  /  \"&G42","v":"U39  /  U41"}]
[{"$nulls":3},"Dont Amortissement de Trésorerie et equivalents de trésorerie",null,"Montant","U40"]
[null,"AUTRES ",null,"Actifs classés comme détenus en vue de la vente  (Net)",null,"Montant","U23"]
[{"$nulls":3},"Ensemble des autres postes (Net) en % du Total Actif (Net)",null,"Pourcentage",{"$f":"G40&\"  /  \"&G42","v":"U23  /  U41"}]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant","U41"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Capitaux Propres Totaux",null,"Montant",{"$f":"G46&\" + \"&G51","v":"U43 + U51"}]
[{"$nulls":3},"Capitaux Propres Totaux en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G44&\"]  /  \"&G73","v":"[U43 + U51]  /  U78"}]
[null,null,"PART DU GROUPE","Total Capitaux propres Part du Groupe",null,"Montant","U43"]
[{"$nulls":3},"Capital émis",null,"Montant","U44"]
[{"$nulls":3},"Réserves + Report à nouveau",null,"Montant","U181 + U48"]
[{"$nulls":3},"Résultat net (ou cumul des OCIs)",null,"Montant","U49"]
[{"$nulls":3},"Ensemble des autres postes (Primes, Actions Propres, ORA, TSDI convertis…)",null,"Montant","U45 + U174 + U172 + U47"]
[null,null,"INT. MINORITAIRES","Intérêts Minoritaires",null,"Montant","U51"]
[null,"PASSIFS \nNON COURANTS","TOTAL","Total Passif Non Courant",null,"Montant","P93"]
[{"$nulls":3},"Total Passif Non Courant en % du Total Passif",null,"Pourcentage",{"$f":"\"[\"&G58&\"]  /  \"&G73","v":"[U356]  /  U78"}]
[null,null,"DETTES  \nFINANCIERES >1A","Dettes financières > 1 an",null,"Montant","U53"]
[{"$nulls":3},"Dont location-financement",null,"Montant","U57"]
[null,null,"AUTRES PASSIFS \nNON COURANTS","Badwill",null,"Montant","U300"]
[{"$nulls":3},"Autres passifs non courants",null,"Montant","U357"]
[{"$nulls":3},"Provisions sur passif non courantes",null,"Montant","U356"]
[null,null,"FRNG","Fonds de Roulement Net Global",null,"Montant",{"$f":"\"[\"&G46&\" + \"&G51&\" + \"&G52&\"]  -  [\"&G7&\"]\"","v":"[U43 + U51 + P93]  -  [U1]"}]
[null,"PASSIFS \nCOURANTS","TOTAL","Total Passif Courant",null,"Montant","U62"]
[{"$nulls":3},"Total Passif Courant en % du Total Passif",null,"Pourcentage",{"$f":"G60&\" / \"&G73","v":"U62 / U78"}]
[null,null,"DETTES \nFINANCIERES <1A","Dettes financières < 1 an (dont portion courante des dettes à LT)",null,"Montant","U63"]
[{"$nulls":3},"Dont portion courante des dettes à long terme",null,"Montant","U166"]
[{"$nulls":3},"Dont concours bancaires courants et découverts bancaires",null,"Montant","U162"]
[{"$nulls":3},"Dont location-financement",null,"Montant","U68"]
[null,null,"AUTRES PASSIFS \nCOURANTS","Fournisseurs et comptes rattachés",null,"Montant","U71"]
[{"$nulls":3},"Autres passifs courants",null,"Montant","U361"]
[{"$nulls":3},"Provisions sur passifs courants",null,"Montant","U72"]
[null,null,"GEARING_BRT","Gearing Brut",null,"Pourcentage",{"$f":"\"[\"&G54&\" + \"&G62&\"]  /  [\"&G46&\" + \"&G51&\"]\"","v":"[U53 + U63]  /  [U43 + U51]"}]
[null,null,"GEARING_NET","Gearing Net",null,"Pourcentage",{"$f":"\"[\"&G54&\" + \"&G62&\" - \"&G37&\"]  /  [\"&G46&\" + \"&G51&\"]\"","v":"[U53 + U63 - U39]  /  [U43 + U51]"}]
[null,"AUTRES ",null,"Passifs destinés à être cédés",null,"Montant","U69"]
[{"$nulls":3},"Passifs destinés à être cédés  en % du Total Passif",null,"Pourcentage",{"$f":"G71&\" / \"&G73","v":"U69 / U78"}]
[null,"TOTAL PASSIF",null,"Total Passif",null,"Montant","U78"]
["LIGNES DE CREDIT NON TIREES",null,null,"Lignes de crédit confirmées non tirées ",null,"Montant","IRT67"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","OPERATIONNEL  \nCOURANT","PRODUCTION","Chiffre d'Affaires",null,"Montant","Q93"]
[null,null,"ACHATS & ∆STOCKS","Achats consommés",null,"Montant","Q5"]
[{"$nulls":3},"Var. stocks prod. en cours et prod. Finis",null,"Montant","Q9"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant",{"$f":"G76&\" - \"&G77&\" - \"&G78","v":"Q93 - Q5 - Q9"}]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage",{"$f":"\"[\"&G79&\"]  /  \"&G76","v":"[Q93 - Q5 - Q9]  /  Q93"}]
[null,null,"CHARGES EXTERNES","Charges externes (incluant services, R&D)",null,"Montant","Q7"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant",{"$f":"\"(\"&G79&\") - (\"&G81&\")\"","v":"(Q93 - Q5 - Q9) - (Q7)"}]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage",{"$f":"\"[\"&G82&\"]  /  \"&G76","v":"[(Q93 - Q5 - Q9) - (Q7)]  /  Q93"}]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Dépenses administratives et autres frais généraux (\"SG&A\")",null,"Montant","Q6"]
[{"$nulls":3},"Dont salaires et charges assimilées",null,"Montant","Q50"]
[{"$nulls":3},"Impôts et taxes (autres que l'IS)",null,"Montant","Q8"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant",{"$f":"G94&\" + \"&G92&\" + \"&G93&\" + \"&G89","v":"Q20 + Q14 + Q97 + Q10"}]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage",{"$f":"\"[\"&G87&\"]  /  \"&G76","v":"[Q20 + Q14 + Q97 + Q10]  /  Q93"}]
[null,null,"AUTRES","Autres produits et charges d'exploitation",null,"Montant","Q10"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant",{"$f":"G94&\" + \"&G92&\" + \"&G93","v":"Q20 + Q14 + Q97"}]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage",{"$f":"\"[\"&G90&\"]  /  \"&G76","v":"[Q20 + Q14 + Q97]  /  Q93"}]
[null,null,"AMORTISSEMENTS, DEPRECIATIONS\n& PROVISIONS","Dotations nettes aux amortissements",null,"Montant","Q14"]
[{"$nulls":3},"Charges nettes de dépréciations et provisions",null,"Montant","Q97"]
[null,"RESULTAT OPERATIONNEL COURANT",null,"Résultat Opérationnel Courant (EBIT)",null,"Montant","Q20"]
[null,null,"ROS","Résultat Opérationnel Courant (EBIT) en % du CA",null,"Pourcentage",{"$f":"G94&\"  /  \"&G76","v":"Q20  /  Q93"}]
[null,"ELEMENTS \nNON COURANTS","ELEMENTS \nNON COURANTS","Subventions",null,"Montant","Q23"]
[{"$nulls":3},"Cessions d'actifs incorporels, filiales et participations (gain ou perte)",null,"Montant","Q57"]
[{"$nulls":3},"Cessions d'actifs corporels (gain ou perte)",null,"Montant","Q58"]
[{"$nulls":3},"Dépréciation de l'écart d'acquisition / Goodwill (non récurrent)",null,"Montant","Q22"]
[{"$nulls":3},"Ensemble des autres éléments non courants",null,"Montant","Q74 + Q56 + Q60 + Q24"]
[null,null,"SOLDE","Solde Elements Non Courants",null,"Montant","Q52"]
[null,"RESULTAT OPERATIONNEL",null,"Résultat Opérationnel (intégrant des éléments non courants)",null,"Montant","Q26"]
[{"$nulls":3},"Résultat Opérationnel (intégrant des éléments non courants) en % du CA",null,"Pourcentage",{"$f":"G102&\"  /  \"&G76","v":"Q26  /  Q93"}]
[null,"FINANCIER","COÛT DE\nL'ENDETTEMENT \nFINANCIER","Coût de l'endettement financier brut",null,"Montant","Q28"]
[{"$nulls":3},"Produits de trésorerie et d'équivalents de trésorerie",null,"Montant","Q27"]
[{"$nulls":3},"Coût de l'endettement financier net",null,"Montant","Q30"]
[null,null,"AUTRES ELEMENTS FINANCIERS","+/- Gains (perte) de change (realisés & latents)",null,"Montant","Q100 + Q101"]
[{"$nulls":3},"+/- Autres produits et charges financières",null,"Montant","Q31"]
[{"$nulls":3},"Dot. nettes aux prov. sur actifs fin. courants et non crts",null,"Montant","Q33"]
[null,null,"RESULTAT FINANCIER","Résultat Financier",null,"Montant","Q34"]
[null,"RESULTAT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant","Q70"]
[null,null,"TX_RES_CAI","RCAI en % du CA",null,"Pourcentage",{"$f":"G111&\"  /  \"&G76","v":"Q70  /  Q93"}]
[null,"AUTRES",null,"Quote-part du résultat net des soc. mises en équiv.",null,"Montant","Q36"]
[{"$nulls":3},"Autres produits et charges hors exploitation",null,"Montant","Q102"]
[{"$nulls":3},"Charge d'impôt",null,"Montant","Q35"]
[null,"RESULTAT NET",null,"Résultat Net des activités poursuivies",null,"Montant","Q37"]
[{"$nulls":3},"Résultat Net d'impôt des activités arrêtées ou en cession",null,"Montant","Q38"]
[{"$nulls":3},"Résultat Net de l'Exercice",null,"Montant","Q39"]
[null,null,"TX_RES_NET","Résultat Net de l'Exercice en % du CA",null,"Pourcentage",{"$f":"G118&\" / \"&G76","v":"Q39 / Q93"}]
[{"$nulls":3},"Résultat Net Part du Groupe",null,"Montant","Q41"]
[{"$nulls":3},"Résultat Net Part des Minotritaires",null,"Montant","Q42"]
[]
["TABLEAU \nDE FLUX \nSYNTHETIQUE","TRESORERIE D'OUVERTURE",null,"Trésorerie d'ouverture",null,"Montant","TRESO1"]
[null,"CASH FLOW \nGENERE PAR L'ACTIVITE","METHODE \nINDIRECTE","Résultat Net Consolidé","FF01","Montant","FRS001"]
[{"$nulls":3},"Dotations Nettes Amo/Prov","FF02","Montant","FRS002"]
[{"$nulls":3},"Gains et Pertes liés aux variations de Juste Valeurs","FF03","Montant","FRS003"]
[{"$nulls":3},"Plus et Moins Values de cession","FF04","Montant","FRS006"]
[{"$nulls":3},"Autres produits et charges calculés (dont var impôt différé)","FF05","Montant","FRS004 + FRS007 + FRS111 + FRS052"]
[{"$nulls":3},"Capacité d'Autofinancement","FF06","Montant","FRS011"]
[{"$nulls":3},"Coût de l'endettemnt financiers","FF07","Montant","FRS012"]
[{"$nulls":3},"Flux liés aux impôts","FF08","Montant","FRS013 + FRS015"]
[{"$nulls":3},"Autres flux liés à l'activité","FF09","Montant","FRS017"]
[{"$nulls":3},"Cash-Flow d'activité avant frais financiers versés  et  variation du BFR (en mthd indir)","FF00","Montant","FRS051"]
[null,null,"METHODE \nDIRECTE","Encaissements Clients","FF11","Montant","FRS061"]
[{"$nulls":3},"Autres encaissements liés à l'activité","FF12","Montant","FRS062"]
[{"$nulls":3},"Décaissements Fournisseurs","FF13","Montant","FRS063"]
[{"$nulls":3},"Décaissements Main d'Œuvre ","FF14","Montant","FRS064"]
[{"$nulls":3},"Autres décaissements liés à l'activité","FF15","Montant","FRS065"]
[{"$nulls":3},"Cash-Flow d'activité","FF16","Montant","FRS066"]
[{"$nulls":3},"Impôt versé","FF17","Montant","FRS067"]
[{"$nulls":3},"Autres flux générés par l'activité","FF18","Montant","FRS068"]
[{"$nulls":3},"Cash-Flow d'activité avant frais financiers versés  et  variation du BFR (en mthd dir)","FF10","Montant","FRS131"]
[null,null,"TRONC \nCOMMUN","Cash-Flow d'activité avant frais financiers versés  et  variation du BFR","FF21","Montant","FRS130"]
[{"$nulls":3},"Intérêts financiers nets versés ","FF22","Montant","FRS157"]
[{"$nulls":3},"Cash-Flow d'activité avant variation du BFR    (FFO) ","FF23","Montant","FRS071"]
[{"$nulls":3},"Variation de BFR liée à l'activité","FF24","Montant","FRS016"]
[null,null,"SOLDE","Flux de Trésorerie généré par l'Activité","FF20","Montant","FRS018"]
[null,"CASH-FLOW LIE \nAUX INVESTISSEMENTS","INVESTISSEMENTS OPERATIONNELS","CAPEX","CAPEX","Montant","FRS081"]
[{"$nulls":3},"Décaissements lié aux Acquisitions d'Immobilisations corporelles et incorporelles","FF31","Montant","FRS019"]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations corporelles et incorporelles","FF32","Montant","FRS020"]
[{"$nulls":3},"Subventions et autres flux liés aux investissements opérationnels","FF33","Montant","FRS026 + FRS027"]
[null,null,"CSH_FLW_FREE","Free Cash Flow",null,"Montant","FRS082"]
[null,null,"INVESTISSEMENTS FINANCIERS","Décaissements lié aux Acquisitions d'Immobilisations financières","FF36","Montant","FRS021"]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations financières","FF37","Montant","FRS022"]
[{"$nulls":3},"Autres flux liés aux investissements financiers","FF38","Montant","FRS023 + FRS025"]
[null,null,"SOLDE","Flux de trésorerie lié aux investissements","FF30","Montant","FRS028"]
[null,"CASH-FLOW LIE \nAU FINANCEMENT","FLUX LIES \nAU FINANCEMENT","Variation Nette de Capital","FF51","Montant","FRS029 + FRS030"]
[{"$nulls":3},"Décaissements liés aux dividendes versés","FF52","Montant","FRS033 + FRS034"]
[{"$nulls":3},"Encaissements liés aux dividendes reçus","FF53","Montant","FRS024"]
[{"$nulls":3},"Encaissements liés aux nouveaux emprunts","FF54","Montant","FRS035"]
[{"$nulls":3},"Décaissements liés aux remboursements d'emprunt","FF55","Montant","FRS036"]
[{"$nulls":3},"Ensemble des autres flux liés aux opérations de financement","FF56","Montant","FRS031 + FRS032 + FRS038"]
[null,null,"SOLDE","Flux de trésorerie lié au financement","FF50","Montant","FRS039"]
[null,"CHANGE",null,"Incidence des variations des cours de devises","FF60","Montant","FRS040"]
[null,"VARIATION DE LA TRESORERIE",null,"Variation totale de la trésorerrie","FF70","Montant",{"$f":"E147&\" + \"&E156&\" + \"&E163&\" + \"&E164","v":"FF20 + FF30 + FF50 + FF60"}]
[null,"TRESORERIE DE CLOTURE",null,"Trésorerie de cloture","FF90","Montant","TRESO2"]
[]
["ETAT OCI",null,null,"RESULTAT NET DE L'EXERCICE        [Saisie automatique]",null,"Montant","Q93"]
[{"$nulls":3},"Éléments qui ne seront pas reclassés ultérieurement en résultat net   [a]",null,"Montant","Q76"]
[{"$nulls":3},"+/- gains ou pertes sur engagements à prestations définies",null,"Montant","Q77"]
[{"$nulls":3},"+/- autres éléments non recyclables",null,"Montant","Q78"]
[{"$nulls":3},"Éléments qui pourront ultérieurement être reclassés en résultat net   [b]",null,"Montant","Q82"]
[{"$nulls":3},"+/- gains ou pertes de change",null,"Montant","Q84"]
[{"$nulls":3},"+/- gains ou pertes latents sur instruments financiers",null,"Montant","Q87"]
[{"$nulls":3},"+/- gains/pertes sur actifs",null,"Montant","Q88"]
[{"$nulls":3},"+/- autres éléments recyclables",null,"Montant","Q89"]
[{"$nulls":3},"AUTRES ELEMENTS DU RESULTAT GLOBAL/ETENDU (OCI)   [a+b]",null,"Montant","Q90"]
[{"$nulls":3},"RESULTAT GLOBAL DE L'EXERCICE",null,"Montant","Q91"]
[{"$nulls":3},"Résultat Global Part du Groupe",null,"Montant","Q96"]
[{"$nulls":3},"Résultat Global Part des Minotritaires",null,"Montant","Q92"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires",null,"Pourcentage","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360",null,"Montant","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × Q5"]
[{"$nulls":3},"Délai de Rotation des Stocks",null,"Pourcentage","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC",null,"Montant","360 × U200"]
[{"$nulls":3},"Chiffre d’affaires (TTC) x 360",null,"Montant","1,2 × CHF_AFF"]
[{"$nulls":3},"Délai de Rotation Clients",null,"Pourcentage","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC",null,"Montant","360 × U71"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)",null,"Montant","1,2 × Q5"]
[{"$nulls":3},"Délai de Rotation Fournisseurs",null,"Pourcentage","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360",null,"Montant","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360",null,"Montant","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net",null,"Pourcentage","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Effectifs",null,"Montant","H05"]
[{"$nulls":3},"Ratio de Productivité",null,"Pourcentage","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)",null,"Montant","0,75 × RES_EXP"]
[{"$nulls":3},"BFR Net + Immobilisations",null,"Montant","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés",null,"Pourcentage","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ",null,"Montant","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise",null,"Pourcentage","ROA"]
[null,null,"Rentabilité Financière","Résultat net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)",null,"Montant","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière",null,"Pourcentage","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS",null,"Montant","Q8 + Q35"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat",null,"Pourcentage","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs",null,"Pourcentage","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales",null,"Montant"," Q50"]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",null,"Pourcentage","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ",null,"Montant","RES_NET "]
[{"$nulls":3},"Valeur ajoutée",null,"Montant","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)",null,"Pourcentage","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes",null,"Montant","U2 + U6"]
[{"$nulls":3},"Immobilisations corporelles brutes",null,"Montant","U3 + U4 + U5 + U115 + U116 + U7 + U8 + U9"]
[{"$nulls":3},"Ratio de Vétusté",null,"Pourcentage","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements",null,"Montant","Q14"]
[{"$nulls":3},"Immobilisations Brutes",null,"Montant","U1 + U14 + U351 + U352 + U19 + U303"]
[{"$nulls":3},"Taux de vieillissement des immobilisations",null,"Pourcentage","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin",null,"Montant","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs",null,"Pourcentage","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)",null,"Montant","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs",null,"Pourcentage","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)",null,"Montant","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi",null,"Pourcentage","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA",null,"Pourcentage","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette",null,"Montant","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA",null,"Pourcentage","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",null,"Montant","U22 - U108"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ",null,"Pourcentage","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client",null,"Montant","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ",null,"Pourcentage","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie",null,"Montant","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash",null,"Pourcentage","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ",null,"Montant","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)",null,"Pourcentage","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"EBITDA",null,"Montant","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)",null,"Pourcentage","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette",null,"Montant","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp",null,"Pourcentage","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts",null,"Montant","DET_FIN_1AN + Q28"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif",null,"Pourcentage","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices",null,"Montant","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts",null,"Montant","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio",null,"Pourcentage","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF",null,"Pourcentage","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)",null,"Pourcentage","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ",null,"Montant","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)",null,"Pourcentage","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ",null,"Montant","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement",null,"Montant","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)",null,"Pourcentage","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow",null,"Pourcentage","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ",null,"Montant","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow",null,"Montant","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow",null,"Pourcentage","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ",null,"Montant","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières",null,"Montant","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel",null,"Pourcentage","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ",null,"Montant","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres",null,"Montant","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)",null,"Pourcentage","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",null,"Montant","U53 + U63 + U357 + U71 + U361"]
[{"$nulls":3},"Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)",null,"Pourcentage","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes",null,"Montant","U53 + U63 + U357 + U71 + U361"]
[{"$nulls":3},"Total Bilan",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan",null,"Pourcentage","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)",null,"Montant","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)",null,"Pourcentage","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres",null,"Montant","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents",null,"Montant","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)",null,"Pourcentage","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables",null,"Montant","U161 + U52"]
[{"$nulls":3},"Emplois stables",null,"Montant","U1"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)",null,"Pourcentage","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360",null,"Montant","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires",null,"Montant","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires",null,"Pourcentage","TX_FRNG"]
[]
["EQUILIBRE BILANCIEL",null,"BFR_NET",null,null,"Montant"]
[null,null,"FRNG",null,null,"Montant"]
[null,null,"TRESO_DISPO",null,null,"Montant"]
[null,null,"TRESO_DEC",null,null,"Montant"]

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["Classement",null,null,"Poste",null,null,"Attribut",null,"Equivalence",null,"Criticité","Data"]
["Niveau1","Niveau2","Niveau3","Libellé","Complément","ID","Type","Restrict.","Equiv 1","Equiv 2",null,"N","∆","N-1","N-2","Commentaire"]
["0_EN-TÊTE","DESIGNATION TIERS",null,"Désignation de l'entreprise",null,"H01","Texte",{"$nulls":3},1]
[{"$nulls":3},"Adresse de l'entreprise",null,"H02","Texte",{"$nulls":3},1]
[{"$nulls":3},"SIREN (ou équivalant)",null,"H03","Référence",{"$nulls":3},1]
[null,"INFORMATIONS TIERS",null,"Pays",null,"H04","Texte",{"$nulls":3},1]
[{"$nulls":3},"Effectifs",null,"H05","Nombre",{"$nulls":3},1]
[{"$nulls":5},"H06",{"$nulls":4},1]
[{"$nulls":5},"H07",{"$nulls":4},1]
[null,"CARACTERISTIQUES COMPTES",null,"Devise",null,"H08","Référence",{"$nulls":3},1]
[{"$nulls":3},"Unité",null,"H09","Référence",{"$nulls":3},1]
[{"$nulls":3},"Année",null,"H10","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice en nombre de mois*",null,"H11","Nombre",{"$nulls":3},1]
[{"$nulls":3},"Durée de l'exercice précédent*",null,"H12","Date",{"$nulls":3},1]
[{"$nulls":3},"Exercice N clos le",null,"H13","Date",{"$nulls":3},1]
["ACTIF","ACTIF \nNON COURANT","TOTAL","TOTAL ACTIFS NON COURANTS","3_Net","U1","Montant",null,{"$f":"F17&\" + \"&F18&\" + \"&F23&\" + \"&F30&\" + \"&F35&\" + \"&F39","v":"U16 + U10 + U2 + U6 + U17 + U358"},null,1]
[null,null,"ECART D'ACQUISITION","ECART D'ACQUISITION / GOODWILL (Net)","3_Net","U16","Montant",{"$nulls":3},1]
[null,null,"IMMOBILSATIONS INCORPORELLES","IMMOBILSATIONS INCORPORELLES (Net)","3_Net","U10","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immo. incorporelles non réévaluées/non dépréciées","3_Net","U11","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immo. incorporelles réévaluées/dépréciées","3_Net","U12","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont nouvelles immo. Incorporelles","3_Net","U13","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement des Immo incorporelles","2_Amortissements/Provisions","U14","Montant",{"$nulls":3},1]
[null,null,"IMMOBILSATIONS CORPORELLES","IMMOBILSATIONS CORPORELLES (Net)","3_Net","U2","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immo. corporelles non réévaluées","3_Net","U3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immo. corporelles réévaluées","3_Net","U4","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont nouvelles immo. Corporelles","3_Net","U5","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immo. Travaux en cours","3_Net","U115","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont avances et acomptes versés","3_Net","U116","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont  Amortissement des Immo corporelles","2_Amortissements/Provisions","U351","Montant",{"$nulls":3},1]
[null,null,"IMMEUBLES \nDE PLACEMENT","IMMEUBLES DE PLACEMENT (Net)","3_Net","U6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immeubles de placement non réévalués/dépréciés","3_Net","U7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont immeubles de placement réévalués/dépréciés","3_Net","U8","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont nouveaux immeubles de placement","3_Net","U9","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont  Amortissement des Immeubles de placement","2_Amortissements/Provisions","U352","Montant",{"$nulls":3},1]
[null,null,"ACTIFS FINANCIERS \nNON COURANTS","ACTIFS FINANCIERS NON COURANTS (incl. dérivés et instr. de hedge) (Net)","3_Net","U17","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont produits dérivés","3_Net","U353","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont instruments de hedge","3_Net","U354","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont  Amortissement des  actifs financiers non courants","2_Amortissements/Provisions","U19","Montant",{"$nulls":3},1]
[null,null,"AUTRES ACTIFS \nNON COURANTS","AUTRES ACTIFS NON COURANTS (Net)","3_Net","U358","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Droits d'utilisation IFRS16","3_Net","U201","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Avantages du personnel","3_Net","U18","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Participations, sociétés mises en équivalence et prêts rattachés","3_Net","U20","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Impôts différés actifs et autres créances fiscales","3_Net","U21","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Actifs biologiques non courants","3_Net","U301","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont  Amortissement des autres actifs non courants","2_Amortissements/Provisions","U303","Montant",{"$nulls":3},1]
[null,"ACTIF \nCOURANT","TOTAL","TOTAL ACTIFS COURANTS","3_Net","U22","Montant",null,{"$f":"F47&\" + \"&F52&\" + \"&F60&\" + \"&F68&\" + \"&F73","v":"U24 + U29 + U36 + U98 + U39"},null,1]
[null,null,"STOCKS","STOCKS (Net)","3_Net","U24","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Matières Premières","3_Net","U25","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Encours de production","3_Net","U26","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Produits finis","3_Net","U27","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissements des stocks en en-cours","2_Amortissements/Provisions","U28","Montant",{"$nulls":3},1]
[null,null,"CREANCES CLIENTS ET COMPTES RATTACHES","CREANCES CLIENTS ET COMPTES RATTACHES (Net)","3_Net","U29","Montant",null,{"$f":"F53&\" + \"&F55","v":"U200 + U360"},null,1]
[{"$nulls":3},"Créances clients (Net)","3_Net","U200","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement des créances clients","2_Amortissements/Provisions","U34","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres comptes rattachés aux créances clients (Net)","3_Net","U360","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Avances et acomptes versés (sur actifs courants)","3_Net","U114","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont créances mobilisées","3_Net","U32","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Autres créances","3_Net","U31","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement des autres comptes rattachés aux créances clients","2_Amortissements/Provisions","U355","Montant",{"$nulls":3},1]
[null,null,"ACTIFS FINANCIERS COURANTS","ACTIFS FINANCIERS COURANTS (Net)","3_Net","U36","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont prêts et autres créances","3_Net","U103","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont autres actifs financiers (incluant les produits dérivés)","3_Net","U104","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont autres actifs circulants (incluant les participations CT)","3_Net","U37","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont créances sociales et fiscales","3_Net","U106","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont créances sur les socétés du Groupe et actionnaires","3_Net","U107","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont charges constatées / payées d'avance","3_Net","U108","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement des actifs financiers courants","2_Amortissements/Provisions","U38","Montant",{"$nulls":3},1]
[null,null,"AUTRES ACTIFS \nCOURANTS","AUTRES ACTIFS COURANTS (Net)","3_Net","U98","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Actifs d'impôt (exigible)","3_Net","U35","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Actifs biologiques courants","3_Net","U302","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont instruments dérivés relatifs à l'exploitation courante","3_Net","U101","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement des autres actifs courants","2_Amortissements/Provisions","U308","Montant",{"$nulls":3},1]
[null,null,"TRESORERIE \nET EQUIVALENTS \nDE TRESORERIE","TRESORERIE ET EQUIVALENTS DE TRESORERIE (hors découverts bancaires) (Net)","3_Net","U39","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont encaisse affectée, trésorerie soumise à restriction","3_Net","U149","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Amortissement de trésorerie et équivalents de trésorerie","2_Amortissements/Provisions","U40","Montant",{"$nulls":3},1]
[null,"AUTRES","AUTRES","ACTIFS CLASSÉS COMME DETENUS EN VUE DE LA VENTE","3_Net","U23","Montant",{"$nulls":3},1]
[null,"TOTAL","TOTAL"," TOTAL ACTIF","3_Net","U41 ","Montant",null,{"$f":"F16&\" + \"&F46&\" + \"&F76","v":"U1 + U22 + U23"},null,1]
[{"$nulls":3},"TOTAL ACTIF pré-IFRS16","3_Net","U41init","Montant",{"$nulls":3},2]
["PASSIF","CAPITAUX PROPRES","TOTAL","CAPITAUX PROPRES TOTAUX",null,"U161","Montant",null,{"$f":"F80&\" + \"&F91","v":"U43 + U51"},null,1]
[null,null,"PART DU GROUPE","CAPITAUX PROPRES PART DU GROUPE",null,"U43","Montant",null,{"$f":"F81&\" + \"&F82&\" + \"&F84&\" + \"&F86&\" + \"&F87&\" + \"&F88&\" + \"&F89&\" + \"&F90","v":"U44 + U45 + U181 + U174 + U172 + U47 + U48 + U49"},null,1]
[{"$nulls":3},"Capital émis",null,"U44","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prime d'émission",null,"U45","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont primes sur emprunts hybrides",null,"U46","Montant",{"$nulls":3},1]
[{"$nulls":3},"Réserves",null,"U181","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Réserves résultant des écarts de conversions",null,"U173","Montant",{"$nulls":3},1]
[{"$nulls":3},"Actions propres (autocontrôle)",null,"U174","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes classées ou converties en capitaux propres (ORA, TSDI…)",null,"U172","Montant",{"$nulls":3},1]
[{"$nulls":3},"Ecarts de réévaluation",null,"U47","Montant",{"$nulls":3},1]
[{"$nulls":3},"Report à nouveau",null,"U48","Montant",{"$nulls":3},1]
[{"$nulls":3},"Résultat net (ou cumul des OCIs)",null,"U49","Montant",{"$nulls":3},1]
[null,null,"MINORITAIRES","Intérêts minoritaires",null,"U51","Montant",{"$nulls":3},1]
[null,"PASSIFS NON COURANTS","TOTAL","PASSIFS NON COURANTS TOTAUX",null,"U52","Montant",null,{"$f":"F93&\" + \"&F94&\" + \"&F101&\" + \"&F103","v":"U300 + U53 + U356 + U357"},null,1]
[null,null,"BADWILL","Badwill",null,"U300","Montant",{"$nulls":3},1]
[null,null,"DETTES FINANCIERES","Dettes financières > 1 an",null,"U53","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Dettes financières > 1 an pré-IFRS16",null,"U53init","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont TSDI et autres titres participatifs",null,"U54","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont emprunts hybrides / obligations convertibles",null,"U55","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont emprunts obligataires",null,"U56","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont location-financement",null,"U57","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes locatives > 1 an  IFRS16 ",null,"U182","Montant",{"$nulls":3},1]
[null,null,"PROVISIONS","Provisions sur passif non courantes",null,"U356","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Provisions pour retraite et avantages du personnel",null,"U59","Montant",{"$nulls":3},1]
[null,null,"AUTRES","Autres passifs non courants",null,"U357","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Passifs d'impôt différé",null,"U58","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Prêts d'actionnaires et comptes courants d'associés",null,"U179","Montant",{"$nulls":3},1]
[null,null,"PRE-IFRS16","PASSIFS NON COURANTS pré-IFRS16",null,"U52init","Montant",{"$nulls":3},2]
[null,"PASSIFS COURANTS","TOTAL","PASSIFS COURANTS TOTAUX",null,"U62","Montant",null,{"$f":"F108&\" + \"&F118&\" + \"&F121&\" + \"&F122","v":"U63 + U72 + U71 + U361"},null,1]
[null,null,"DETTES FINANCIERES","Dettes financières < 1 an (dont portion courante des dettes à LT)",null,"U63","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Dettes financières < 1 an (dont portion courante des dettes à LT) pré-IFRS16",null,"U63init","Montant",{"$nulls":3},2]
[{"$nulls":3},"Dont TSDI et autres titres participatifs",null,"U64","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont emprunts hybrides / obligations convertibles",null,"U65","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont emprunts obligataires",null,"U66","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont mobilisation de comptes clients",null,"U67","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont location-financement",null,"U68","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont portion courante des dettes à long terme",null,"U166","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont concours bancaires courants / découverts bancaires",null,"U162","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dettes locatives < 1 an IFRS16",null,"U183","Montant",{"$nulls":3},1]
[null,null,"PROVISIONS","Provisions sur passifs courants",null,"U72","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions sur garanties données",null,"U74","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont provisions pour risques et charges",null,"U73","Montant",{"$nulls":3},1]
[null,null,"FOURNISSEURS ET\nCOMPTES RATTACHES","Fournisseurs et comptes rattachés",null,"U71","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres passifs courants",null,"U361","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Avances et acomptes",null,"U176","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Autres créditeurs",null,"U180","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Passifs d'impôt exigible",null,"U70","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Autres passifs financiers et juste valeur des instruments financiers",null,"U177","Montant",{"$nulls":3},1]
[null,null,"PRE-IFRS16","PASSIFS COURANTS pré-IFRS16",null,"U62init","Montant",{"$nulls":3},2]
[null,"AUTRES","AUTRES","PASSIFS DESTINÉS A ETRE CÉDÉS",null,"U69","Montant",{"$nulls":3},1]
[null,"TOTAL","TOTAL"," TOTAL PASSIFS",null,"U78","Montant",null,"U161 + U52 + U62 + U69",null,1]
[{"$nulls":3},"TOTAL PASSIFS pré-IFRS16",null,"U78init","Montant",{"$nulls":3},2]
["AUTRES","Dettes",null,"Dette MLT > 1 an",null,"DMLTB1ifrs16","Montant",{"$nulls":3},1]
[null,"Hors Bilan",null,"Lignes de crédit confirmées non tirées (pour calcul ECB, LF)",null,"IRT67","Montant",{"$nulls":3},1]
["COMPTE DE RESULTAT","OPERATIONNEL \nCOURANT","CHIFFRE D'AFFAIRES","Chiffre d'affaires",null,"Q1","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Loyers Net",null,"Q51","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits de l'activité (inc. Brevets & licenses)",null,"Q3","Montant",{"$nulls":3},1]
[{"$nulls":3},"Chiffre d'affaires total",null,"Q93","Montant",null,{"$f":"F133&\" + \"&F135","v":"Q1 + Q3"},null,1]
[null,null,"ACHATS","Achats consommés",null,"Q5","Montant",{"$nulls":3},1]
[null,null,"MARGE BRUTE","MARGE BRUTE ",null,"Q47","Montant",null,{"$f":"F136&\" - \"&F137","v":"Q93 - Q5"},null,1]
[null,null,"CHARGES \nOPERATIONNELLES","Dépenses administratives et autres frais généraux (\"SG&A\")",null,"Q6","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont dépenses administratives",null,"Q48","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont coûts de distribution, promotion et publicité",null,"Q49","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont salaires et charges assimilées",null,"Q50","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charges externes (incluant services, R&D)",null,"Q7","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôts et taxes (autres que l'IS)",null,"Q8","Montant",{"$nulls":3},1]
[null,null,"AMORTISSEMENTS, DEPRECIATIONS\n& PROVISIONS","Dotations nettes aux amortissements",null,"Q14","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Dotations nettes aux amortissements sur les actifs IFRS16",null,"Q105","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Dotations nettes aux amortissements pré-IFRS16",null,"Q14init","Montant",{"$nulls":3},2]
[{"$nulls":3},"Charges nettes de dépréciations et provisions",null,"Q97","Montant",{"$nulls":3},1]
[null,null,"AUTRES","Var. stocks prod. en cours et prod. finis",null,"Q9","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits et charges d'exploitation",null,"Q10","Montant",{"$nulls":3},1]
[null,null,"ROC","RESULTAT OPERATIONNEL COURANT  (EBIT)",null,"Q20","Montant",null,{"$f":"F138&\" - \"&F139&\" - \"&F143&\" - \"&F144&\" - \"&F145&\" - \"&F148&\" - \"&F149&\" + \"&F150","v":"Q47 - Q6 - Q7 - Q8 - Q14 - Q97 - Q9 + Q10"},null,1]
[null,"EBITDA","EBITDA","EBITDA","[EBITDA courant + D&A of right of use Assets]","ITRR225","Montant",null,{"$f":"F151&\" + \"&F145&\" + \"&F148","v":"Q20 + Q14 + Q97"},null,1]
[{"$nulls":3},"EBITDA courant pré IFRS16",null,"Q104","Montant",{"$nulls":3},2]
[null,"ELEMENTS  \nNON COURANTS ","SUBVENTIONS \n& CESSIONS","Subventions",null,"Q23","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cessions d'actifs incorporels, filiales et participations (gain ou perte)",null,"Q57","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cessions d'actifs corporels (gain ou perte)",null,"Q58","Montant",{"$nulls":3},1]
[null,null,"AUTRES","+/- Participations dans les entités sous contrôle commun (\"SMEs\", \"JVs\")",null,"Q74","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dépréciation de l'écart d'acquisition / Goodwill (non récurrent)",null,"Q22","Montant",{"$nulls":3},1]
[{"$nulls":3},"Coûts de restructurations et charges assimilées",null,"Q56","Montant",{"$nulls":3},1]
[{"$nulls":3},"Options sur actions octroyées à la direction et aux employés",null,"Q60","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits et charges non récurrents",null,"Q24","Montant",{"$nulls":3},1]
[null,null,"TOTAL","ELEMENTS NON COURANTS",null,"Q52","Montant",null,{"$f":"F154&\" + \"&F155&\" + \"&F156&\" + \"&F157&\" - \"&F158&\" - \"&F159&\" - \"&F160&\" + \"&F161","v":"Q23 + Q57 + Q58 + Q74 - Q22 - Q56 - Q60 + Q24"},null,1]
[null,"RESULTAT OPERATIONNEL","RESULTAT OPERATIONNEL","RESULTAT OPERATIONNEL (intégrant des éléments non courants)",null,"Q26","Montant",null,{"$f":"F151&\" + \"&F162","v":"Q20 + Q52"},null,1]
[null,"FINANCIER","COÛT DE\nL'ENDETTEMENT \nFINANCIER","Coût de l'endettement financier brut     [à saisir en positif]",null,"Q28","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont intérêts sur produits hybrides, obligations convertibles",null,"Q29","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Intérêts sur dette locative IFRS16",null,"Q29ifrs16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont coût de l'endettement financier brut pré-IFRS16",null,"Q28init","Montant",{"$nulls":3},2]
[{"$nulls":3},"Produits de trésorerie et d'équivalents de trésorerie     [à saisir en positif]",null,"Q27","Montant",{"$nulls":3},1]
[{"$nulls":3},"Coût de l'endettement financier net",null,"Q30","Montant",null,{"$f":"F164&\" - \"&F168","v":"Q28 - Q27"},null,1]
[null,null,"CHANGE","+/- Gains (perte) de change- realisés",null,"Q100","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Gains (perte) de change- latents",null,"Q101","Montant",{"$nulls":3},1]
[null,null,"AUTRES","+/- Autres produits et charges financières",null,"Q31","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dot. nettes aux prov. sur actifs fin. courants et non crts",null,"Q33","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Autres charges et produits financiers (incl. dotation s/ actifs financiers)",null,"Q94","Montant",null,{"$f":"F172&\" + \"&F173","v":"Q31 + Q33"},null,1]
[null,null,"RESULTAT FINANCIER","RESULTAT FINANCIER",null,"Q34","Montant",null,{"$f":"\" - \"&F169&\" + \"&F170&\" + \"&F171&\" + \"&F174","v":" - Q30 + Q100 + Q101 + Q94"},null,1]
[null,"RESULTAT AVANT IMPÔTS","RESULTAT AVANT IMPÔTS","RESULTAT AVANT IMPÔTS",null,"Q70","Montant",null,{"$f":"F163&\" + \"&F175","v":"Q26 + Q34"},null,1]
[null,"AUTRES","AUTRES","Quote-part du résultat net des soc. mises en équiv.",null,"Q36","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres produits et charges hors exploitation",null,"Q102","Montant",{"$nulls":3},1]
[{"$nulls":3},"Charge d'impôt",null,"Q35","Montant",{"$nulls":3},1]
[null,"RESULTAT NET","RESULTAT NET DE L'EXERCICE","RESULTAT NET DES ACTIVITES POURSUIVIES",null,"Q37","Montant",null,{"$f":"F176&\" + \"&F177&\" + \"&F178&\" - \"&F179","v":"Q70 + Q36 + Q102 - Q35"},null,1]
[{"$nulls":3},"Résultat Net d'impôt des activités arrêtées ou en cession",null,"Q38","Montant",{"$nulls":3},1]
[{"$nulls":3},"RESULTAT NET DE L'EXERCICE",null,"Q39","Montant",null,{"$f":"F180&\" + \"&F181","v":"Q37 + Q38"},null,1]
[null,null,"PART DU GROUPE\n& MINORITAIRES","RESULTAT NET PART DU GROUPE",null,"Q41","Montant",{"$nulls":3},1]
[{"$nulls":3},"RESULTAT NET PART DES MINORITAIRES",null,"Q42","Montant",{"$nulls":3},1]
["ETAT OCI","RESULTAT NET","RESULTAT NET","RESULTAT NET DE L'EXERCICE        [Saisie automatique]",null,"Q39","Montant",null,0,null,1]
[null,"AUTRES ELEMENTS \nDU RESULTAT \nGLOBAL/ETENDU","ELEMENTS \nNON RECLASSÉS\nULTÉRIEUREMENT\nEN RESULTAT NET\n","Éléments qui ne seront pas reclassés ultérieurement en résultat net   [a]",null,"Q76","Montant",null,{"$f":"F187&\" + \"&F188","v":"Q77 + Q78"},null,1]
[{"$nulls":3},"+/- gains ou pertes sur engagements à prestations définies",null,"Q77","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- autres éléments non recyclables",null,"Q78","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Eléments de la quote-part des gains et pertes comptabilisés directement en capitaux propres des entreprises mises en équivalence",null,"Q301","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Réévaluation des instruments de capitaux propres",null,"Q302","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Réévaluation des immobilisations",null,"Q303","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Impôts liés \n(ou : Présentation des éléments précédents en montants net d'impôts)",null,"Q304","Montant",{"$nulls":3},1]
[null,null,"ELEMENTS \nRECLASSÉS\nULTÉRIEUREMENT\nEN RESULTAT NET","Éléments qui pourront ultérieurement être reclassés en résultat net   [b]",null,"Q82","Montant",null,{"$f":"F194&\" + \"&F195&\" + \"&F196&\" + \"&F197","v":"Q84 + Q87 + Q88 + Q89"},null,1]
[{"$nulls":3},"+/- gains ou pertes de change",null,"Q84","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- gains ou pertes latents sur instruments financiers",null,"Q87","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- gains/pertes sur actifs",null,"Q88","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- autres éléments recyclables",null,"Q89","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Ecarts de conversion",null,"Q305","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Eléments de la quote-part des gains et pertes comptabilisés directement en capitaux propres des entreprises mises en équivalence",null,"Q306","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Impôts liés (ou : Présentation des éléments précédents en montants net d'impôts)",null,"Q307","Montant",{"$nulls":3},1]
[null,null,"TOTAL","AUTRES ELEMENTS DU RESULTAT GLOBAL/ETENDU (OCI)   [a+b]",null,"Q90","Montant",null,{"$f":"F186&\" + \"&F193","v":"Q76 + Q82"},null,1]
[null,"RESULTAT GLOBAL","RESULTAT GLOBAL","RESULTAT GLOBAL DE L'EXERCICE",null,"Q91","Montant",null,{"$f":"F185&\" + \"&F201","v":"Q39 + Q90"},null,1]
[{"$nulls":3},"RESULTAT GLOBAL PART DU GROUPE",null,"Q96","Montant",{"$nulls":3},1]
[{"$nulls":3},"RESULTAT GLOBAL PART DES MINORITAIRES",null,"Q92","Montant",{"$nulls":3},1]
["TABLEAU DE FLUX","FLUX DE TRESORERIE \nLIES A L'ACTIVITE","CASH FLOW \nOPERATIONNELS \n(AVANT ∆BFR) \n\nOption 1 : \nMethode Indirecte","Résultat net des entreprises intégrées",null,"ICF14","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Quote-part effective de résultat revenant aux entités associées",null,"ICF21","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Annulation des dividendes (sociétés non consolidées)",null,"ICF22","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Dotations (reprises) aux amortissements, dépréciation et provisions non courantes",null,"ICF23","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Amortissement des actifs incorporels",null,"ICF24","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Plus et moins values de cession d'actifs",null,"ICF25","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Rémunérations en actions",null,"ICF28","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Contentieux et pénalités",null,"ICF51","Montant",{"$nulls":3},1]
[{"$nulls":3},"-/+ Gains et pertes latents liés aux variations de juste valeur",null,"ICF301","Montant",{"$nulls":3},1]
[{"$nulls":3},"-/+ Profits et pertes de dilution",null,"ICF302","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Autres",null,"ICF29","Montant",{"$nulls":3},1]
[{"$nulls":3},"CAPACITE D'AUTOFINANCEMENT",{"$f":"F205&\" + \"&F206&\" + \"&F207&\" + \"&F208&\" + \"&F209&\" + \"&F210&\" + \"&F211&\" + \"&F212&\" + \"&F213&\" + \"&F214&\" + \"&F215","v":"ICF14 + ICF21 + ICF22 + ICF23 + ICF24 + ICF25 + ICF28 + ICF51 + ICF301 + ICF302 + ICF29"},"ICF330","Montant","Automatique",null,null,1]
[{"$nulls":3},"+/- Coût de l'endettement financier net",null,"ICF26","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Impôts (dont impôts différés et crédits d'impôt)",null,"ICF27","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôt versé           [à saisir en négatif]",null,"ICF329","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash flow avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F216&\" + \"&F217&\" + \"&F218&\" + \"&F219","v":"ICF330 + ICF26 + ICF27 + ICF329"},"ICF52","Montant","Automatique",null,null,1]
[{"$nulls":3},"Frais financiers bruts versés (cash)   [à saisir en négatif]",null,"ICF53","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Intérêt sur dette locative IFRS16",null,"ICF53ifrs16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-flow avant variation de BFR (FFO)        [Saisie automatique]",{"$f":"F220&\" + \"&F221","v":"ICF52 + ICF53"},"ICF01a","Montant","Automatique",null,null,1]
[null,null,"CASH FLOW \nOPERATIONNELS \n(AVANT ∆BFR) \n\nOption 2 : \nMethode Directe","EBITDA IFRS16 (publié)",null,"ICF15ifrs16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Impôt (cash)",null,"ICF31","Montant",{"$nulls":3},1]
[{"$nulls":3},"+ Contentieux et pénalités",null,"ICF51bis","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Autres",null,"ICF32","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash flow avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F224&\" + \"&F225&\" + \"&F226&\" + \"&F227","v":"ICF15ifrs16 + ICF31 + ICF51bis + ICF32"},"ICF01b","Montant","Automatique",null,null,1]
[{"$nulls":3},"Frais financiers bruts versés (cash)   [à saisir en négatif]",null,"ICF54","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Intérêt sur dette locative IFRS16",null,"ICF54ifrs16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-flow avant variation de BFR (FFO)        [Saisie automatique]",{"$f":"F228&\" + \"&F229","v":"ICF01b + ICF54"},"ICF56","Montant","Automatique",null,null,1]
[null,null,"CASH FLOW \nOPERATIONNELS \n(APRES ∆BFR)","Cash flow avant frais financiers versés  et  variation du BFR        [Saisie automatique]",{"$f":"F220&\"  ou  \"&F228&\"    [selon la méthode effectivement employée]\"","v":"ICF52  ou  ICF01b    [selon la méthode effectivement employée]"},"ICF52bis ","Montant","Automatique",null,null,1]
[{"$nulls":3},"Frais financiers bruts versés (cash)           [Saisie automatique]",{"$f":"F221&\"  ou  \"&F229&\"    [selon la méthode effectivement employée]\"","v":"ICF53  ou  ICF54    [selon la méthode effectivement employée]"},"   ICF53bis ","Montant","Automatique",null,null,1]
[{"$nulls":3},"Dont Intérêt sur dette locative IFRS16         [Saisie automatique]",{"$f":"F222&\"  ou  \"&F230&\"    [selon la méthode effectivement employée]\"","v":"ICF53ifrs16  ou  ICF54ifrs16    [selon la méthode effectivement employée]"},"   ICF54ter ","Montant","Automatique",null,null,1]
[{"$nulls":3},"Cash-flow avant variation de BFR (\"FFO\")        [Saisie automatique]",{"$f":"F223&\"  ou  \"&F231&\"    [selon la méthode effectivement employée]\"","v":"ICF01a  ou  ICF56    [selon la méthode effectivement employée]"},"ICF01 ","Montant","Automatique",null,null,1]
[{"$nulls":3},"Variation du BFR (+/-)",{"$f":"\"Saisie manuelle            Si non saisi, alors Calcul automatique :       \"&F237&\" + \"&F238&\" + \"&F239&\" + \"&F240&\" + \"&F241","v":"Saisie manuelle            Si non saisi, alors Calcul automatique :       ICF45 + ICF46 + ICF47 + ICF48 + ICF49"},"ICF02","Montant",null,{"$f":"F237&\" + \"&F238&\" + \"&F239&\" + \"&F240&\" + \"&F241","v":"ICF45 + ICF46 + ICF47 + ICF48 + ICF49"},null,1]
[{"$nulls":3},"Aug. (dim.) des stocks",null,"ICF45","Montant",{"$nulls":3},1]
[{"$nulls":3},"Aug. (dim.) des créances commerciales",null,"ICF46","Montant",{"$nulls":3},1]
[{"$nulls":3},"Aug. (dim.) des autres dettes fournisseurs",null,"ICF47","Montant",{"$nulls":3},1]
[{"$nulls":3},"Variation des autres actifs et passifs",null,"ICF48","Montant",{"$nulls":3},1]
[{"$nulls":3},"Autres",null,"ICF49","Montant",{"$nulls":3},1]
[{"$nulls":3},"A - CASH FLOW OPERATIONNELS        [Saisie automatique]",{"$f":"F235&\" + \"&F236","v":"ICF01  + ICF02"},"ICF03","Montant","Automatique",null,null,1]
[null,"FLUX DE TRESORERIE \nLIES AUX OPERATIONS \nD'INVESTISSEMENT","INVESTISSEMENTS OPERATIONNELS","Acquisitions d'Immobilisations corporelles et incorporelles     [à saisir en négatif]",null,"ICF34","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cessions d'Immobilisations corporelles et incorporelles     [à saisir en positif]",null,"ICF35","Montant",{"$nulls":3},1]
[{"$nulls":3},"Subventions d'investissement reçues     [à saisir en positif]",null,"ICF303","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Autres",null,"ICF36","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow liés aux investissements opérationnels (CAPEX)        [Saisie automatique]",{"$f":"F243&\" + \"&F244&\" + \"&F245&\" + \"&F246","v":"ICF34 + ICF35 + ICF303 + ICF36"},"ICF04","Montant","Automatique",null,null,1]
[null,null,"FREE CASH FLOW","FREE CASH FLOW        [Saisie automatique]",{"$f":"F242&\" + \"&F247","v":"ICF03 + ICF04"},"ICF05","Montant","Automatique",null,null,1]
[null,null,"INVESTISSEMENTS FINANCIERS","Décaissements liés aux acquisitions d'immobilisations financières (titres non consolidés)      \n[à saisir en négatif]",null,"ICF304","Montant",{"$nulls":3},1]
[{"$nulls":3},"Encaissements liés aux cessions d'immobilisations financières (titres non consolidés)      \n[à saisir en positif]",null,"ICF305","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Acquisitions nettes des cessions        [Saisie automatique]",{"$f":"F252&\" + \"&F253","v":"ICF17 + ICF18"},"ICF06","Montant","Automatique",null,null,1]
[{"$nulls":3},"Acquisitions       [à saisir en négatif]",null,"ICF17","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cessions         [à saisir en positif]",null,"ICF18","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- variation de périmètre",null,"ICF33","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prêt accordé aux filiales / JV      [à saisir en négatif]",null,"ICF41","Montant",{"$nulls":3},1]
[{"$nulls":3},"Prêt remboursé des filiales / JV     [à saisir en positif]",null,"ICF42","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux investissements financiers        [Saisie automatique]",{"$f":"F249&\" + \"&F250&\" + \"&F251&\" + \"&F254&\" + \"&F255&\" + \"&F256","v":"ICF304 + ICF305 + ICF06 + ICF33 + ICF41 + ICF42"},"ICF320","Montant","Automatique",null,null,1]
[{"$nulls":3},"B - CASH FLOW LIES AUX OPERATIONS D'INVESTISSEMENT        [Saisie automatique]",{"$f":"F247&\" + \"&F257","v":"ICF04 + ICF320"},"ICF351","Montant","Automatique",null,null,1]
[null,"FLUX DE TRESORERIE \nLIES AUX OPERATIONS \nDE FINANCEMENT","VARIATIONS \nDE CAPITAL","Sommes reçues lors d'un changement dans les participations sans perte de contrôle        \n[à saisir en positif]",null,"ICF307","Montant",{"$nulls":3},1]
[{"$nulls":3},"Sommes versées lors d'un changement dans les participations sans perte de contrôle        \n[à saisir en négatif]",null,"ICF308","Montant",{"$nulls":3},1]
[{"$nulls":3},"+ Sommes reçues lors de l'exercice des stock-options           [à saisir en positif]",null,"ICF309","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Var capital (Rachat d'actions, aug capita et autres titres financiers)",null,"ICF08","Montant",{"$nulls":3},1]
[{"$nulls":3},"Aug. ou dimu. du capital  - actionnairesmajoritaires de la société mère",null,"ICF39","Montant",{"$nulls":3},1]
[{"$nulls":3},"Aug. ou dimu. du capital  -  intérêts minoritaires",null,"ICF40","Montant",{"$nulls":3},1]
[{"$nulls":3},"+/- Autres (écart change, …)",null,"ICF10","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux variations de Capital        [Saisie automatique]",{"$f":"F259&\" + \"&F260&\" + \"&F261&\" + \"&F262&\" + \"&F265","v":"ICF307 + ICF308 + ICF309 + ICF08 + ICF10"},"ICF321","Montant","Automatique",null,null,1]
[null,null,"DIVIDENDES","Dividendes versés          [à saisir en négatif]",null,"ICF07","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dividendes versés aux actionnaires minoritaires       [à saisir en négatif]",null,"ICF37","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dividendes versés aux actionnaires majoritaires de la société mère          [à saisir en négatif]",null,"ICF38","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dividendes perçus des sociétés affiliées        [à saisir en positif]",null,"ICF55","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié aux dividendes        [Saisie automatique]",{"$f":"F267&\" + \"&F270","v":"ICF07 + ICF55"},"ICF322","Montant","Automatique",null,null,1]
[null,null,"ENDETTEMENT","+/- Variations des dettes        [Saisie automatique]",{"$f":"F273&\" + \"&F274","v":"ICF19 + ICF20"},"ICF09","Montant","Automatique",null,null,1]
[{"$nulls":3},"Augmentation de dettes      [à saisir en positif]",null,"ICF19","Montant",{"$nulls":3},1]
[{"$nulls":3},"Remboursement de dettes      [à saisir en négatif]",null,"ICF20","Montant",{"$nulls":3},1]
[{"$nulls":3},"Dont Remboursement de dettes IFRS16",null,"ICF20ifrs 16","Montant",{"$nulls":3},1]
[{"$nulls":3},"Cash-Flow lié à l'endettement        [Saisie automatique]",{"$f":"F272&\"\"","v":"ICF09"},"ICF323","Montant","Automatique",null,null,1]
[{"$nulls":3},"C - CASH FLOW LIES AUX OPERATIONS DE FINANCEMENT        [Saisie automatique]",{"$f":"F266&\" + \"&F271&\" + \"&F276","v":"ICF321 + ICF322 + ICF323"},"ICF352","Montant","Automatique",null,null,1]
[null,"VARIATION \nDE LA TRESORERIE","VARIATION \nDE LA TRESORERIE","TRESORERIE A L'OUVERTURE",null,"ICF16","Montant",{"$nulls":3},1]
[{"$nulls":3},"VARIATION DE LA TRESORERIE DE L'EXERCICE  : A + B + C      [Saisie automatique]",{"$f":"F242&\" + \"&F258&\" + \"&F277","v":"ICF03 + ICF351 + ICF352"},"ICF11","Montant","Automatique",null,null,1]
[{"$nulls":3},"D - +/- INCIDENCE DES VARIATIONS DE COURS DE DEVISES",null,"ICF310","Montant",{"$nulls":3},1]
[{"$nulls":3}," +/- OPERATIONS NON POURSUIVIES",null,"ICF12","Montant",{"$nulls":3},1]
[{"$nulls":3},"TRESORERIE A LA CLOTURE",{"$f":"F278&\" + \"&F279&\" + \"&F280&\" + \"&F281","v":"ICF16 + ICF11 + ICF310 + ICF12"},"ICF13","Montant",{"$nulls":3},1]
[]
[{"$nulls":3},"Besoin en Fonds de Roulement Brut","BFR_BRT"]
[{"$nulls":3},"Besoin en Fonds de Roulement Net","BFR_NET"]
[{"$nulls":3},"Capitaux Permanents","CAP_PER"]
[{"$nulls":3},"Fonds de Roulement Net Global","FRNG"]
[]
["SIG",null,"MARGE DE PRODUCTION","Marge de Production","MRG_PRD"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Marge de Production en % du CA","TX_MRG_PRD"]
[null,null,"VALEUR AJOUTEE","Valeur Ajoutée","VAL_AJT"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Valeur Ajoutée en % du CA","TX_VAL_AJT"]
[null,null,"EBE","Excédent Brut d'Exploitation","EBE"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Excédent Brut d'Exploitation en % du CA","TX_EBE"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization","EBITDA"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Earning Before Interest, Taxes, Depreciation and Amortization en % du CA","TX_EBITDA"]
[null,null,"RESULTAT D'EXPLOITATION","Résultat d'Exploitation","RES_EXP"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS"]
[null,null,"RESULTAT COURANT AVANT IMPÔTS","Résultat Courant Avant Impôts","RES_CAI"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Courant Avant Impôts en % du CA","TX_RES_CAI"]
[null,null,"CAPACITE D' AUTOFINANCEMENT","Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Capacité d'Autofinancement en % du CA","TX_CAF"]
[null,null,"RESULTAT NET","Résultat Net","RES_NET"]
[{"$nulls":3},"Chiffre d'Affaires","CHF_AFF"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET"]
[]
["RATIOS\nD'ACTIVITE","EXPLOITATION","Stocks en nombre de jours de Chiffre d'Affaires","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Stocks en nombre de jours de Chiffre d'Affaires","STOCK_TO_CA"]
[null,null,"Délai de Rotation \nDes Stocks","Stocks * 360","360 × STCK_TOT_NET"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × Q5"]
[{"$nulls":3},"Délai de Rotation des Stocks","TX_ROT_STOCK"]
[null,null,"Délai de Rotation \nClients","Clients et comptes rattachés (en net) TTC","360 × U200"]
[{"$nulls":3},"Chiffre d’affaires (TTC) x 360","1,2 × CHF_AFF"]
[{"$nulls":3},"Délai de Rotation Clients","TX_ROT_CLIENT"]
[null,null,"Délai de Rotation Fournisseurs","Dettes fournisseurs et comptes rattachés TTC","360 × U71"]
[{"$nulls":3},"1,20 × Achats (Marchandises, Matières premières et Autres)","1,2 × Q5"]
[{"$nulls":3},"Délai de Rotation Fournisseurs","TX_ROT_FOURN"]
[null,null,"BFR Net \nsur Chiffre d'Affaires","BFR Net * 360","360 × BFR_NET"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,null,"BFR Brut \nsur Chiffre d'Affaires","BFR Brut * 360","360 × BFR_BRT"]
[{"$nulls":3},"Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du BFR Net","TX_ROT_BFR_NET"]
[null,"PRODUCTIVITE","Ratio de Productivité","Chiffre d’affaires","CHF_AFF"]
[{"$nulls":3},"Effectifs","H05"]
[{"$nulls":3},"Ratio de Productivité","RT_PROD"]
[null,"RENTABILITE","Rentabilité économique des capitaux engagés","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)","0,75 × RES_EXP"]
[{"$nulls":3},"BFR Net + Immobilisations","BFR_NET + IMMO_TOT_NET"]
[{"$nulls":3},"Rentabilité économique des capitaux engagés","ROCE"]
[null,null,"Rentabilité Economique de l'actif de l'entreprise","Résultat Net ","RES_NET"]
[{"$nulls":3},"Total Actif (en Net)","TOT_BIL"]
[{"$nulls":3},"Rentabilité Economique de l'actif de l'entreprise","ROA"]
[null,null,"Rentabilité Financière","Résultat net ","RES_NET "]
[{"$nulls":3},"Total Capitaux Propres (en  N-1)","CAP_PROP_TOT-1"]
[{"$nulls":3},"Rentabilité Financière","ROE"]
[null,"REPARTITION","Valeur ajoutée \nrevenant à l'Etat","Impôts et taxes + IS","Q8 + Q35"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'Etat","VAL_AJT_ETAT"]
[null,null,"Valeur ajoutée \nrevenant aux prêteurs","Charges financières d'intérêt ","CHG_FIN_INT"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux prêteurs","VAL_AJT_PRETEURS"]
[null,null,"Valeur ajoutée \nrevenant aux salariés (et aux organismes sociaux)","Charges de personnel + Participation + Charges sociales"," Q50"]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant aux salariés (et aux organismes sociaux)","VAL_AJT_SALARIES"]
[null,null,"Valeur ajoutée \nrevenant à l'entreprise (et aux propriétaires)","Résultat Net ","RES_NET "]
[{"$nulls":3},"Valeur ajoutée","VAL_AJT"]
[{"$nulls":3},"Valeur ajoutée revenant à l'entreprise (et aux propriétaires)","VAL_AJT_ENTREPRISE"]
[]
["RATIOS D'INVESTISSEMENT","ACTIFS","Ratio de Vétusté","Immobilisations corporelles nettes","U2 + U6"]
[{"$nulls":3},"Immobilisations corporelles brutes","U3 + U4 + U5 + U115 + U116 + U7 + U8 + U9"]
[{"$nulls":3},"Ratio de Vétusté","RT_VETUST"]
[null,null,"Taux de vieillissement des immobilisations","Dotations aux amortissements","Q14"]
[{"$nulls":3},"Immobilisations Brutes","U1 + U14 + U351 + U352 + U19 + U303"]
[{"$nulls":3},"Taux de vieillissement des immobilisations","RT_VIEL_IMMO"]
[null,null,"Ratio de couverture \ndes actifs","Total actif net - Immo incorporelles - Dettes non Fin","TOT_BIL - IMMO_INCORP_NET - DET_NOFIN_TOT"]
[{"$nulls":3},"Total Dettes Financières","DET_FIN_TOT"]
[{"$nulls":3},"Ratio de couverture des actifs","RT_COUV_ACT"]
[null,null,"Ratio de rotation \ndes actifs","Chiffre d'Affaires ","CHF_AFF"]
[{"$nulls":3},"Moyenne(Total Bilan-1 ; Total Bilan)","Moyenne(TOT_BIL-1 ; TOT_BIL)"]
[{"$nulls":3},"Ratio de rotation des actifs","RT_ROT_ACT"]
[null,null,"Délai de Rotation \ndu Capital Investi","Total Immobilisations (Net)","360 × IMMO_TOT_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Délai de Rotation du Capital Investi","TX_ROT_CAP"]
[]
["RATIOS \nDE LIQUIDITE","TRESORERIE","Disponible sur CA","Disponible ","TRES_DISPO"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Disponible sur CA","DISPO_TO_CHF_AFF"]
[null,null,"Trésorerie nette sur CA","Trésorerie Nette","TRES_NET"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Trésorerie nette sur CA","TRES_NET_TO_CHF_AFF"]
[null,"LIQUIDITE","Ratio de \nliquidité générale ","Actif circulant en valeur nette (retraitement des charges constatées d'avances)","U22 - U108"]
[{"$nulls":3},"Dettes Financières CT + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité générale (Actif Circulant / Dettes Financières CT et Dettes Non Financières) ","RT_LIQUID_GEN"]
[null,null,"Ratio de \nliquidité court terme ","Trésorerie + Créances client","TRES_DISPO + CREAN_TOT_NET"]
[{"$nulls":3},"Dettes Financières à moins d'un an + Dettes non financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité court terme ","RT_LIQUID_CT"]
[null,null,"Ratio de \nliquidité Cash","Trésorerie et equivalant de trésorerie","TRES_DISPO"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_CT + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de liquidité Cash","RT_LIQUID_CASH"]
[]
["RATIOS \nD'ENDETTEMENT","LEVIER","Levier Brut","Total Dettes Financières ","DET_FIN_TOT "]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Brut (Couverture de la Dette Financière Brute par l'EBITDA)","LVRG_BRT"]
[null,null,"Levier Net","Dettes Financières Nettes ","DET_FIN_NET"]
[{"$nulls":3},"EBITDA","EBITDA"]
[{"$nulls":3},"Levier Net (Couverture de la Dette Financière Nette par l'EBITDA)","LVRG_NET"]
[null,"DSCR & ICR","Debt Service\nCoverage Ratio Corp","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Service de la Dette","DET_SERV"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp","DSCR"]
[null,null,"Debt Service \nCoverage Ratio Corp \nPrédictif","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Part à moins d'un an de la dette financières restante + Intérêts","DET_FIN_1AN + Q28"]
[{"$nulls":3},"Debt Service Coverage Ratio Corp Prédictif","DSCR_PRED"]
[null,null,"Interest Coverage Ratio","EBITDA - Impôt sur les bénéfices","EBITDA - IMP_SOC"]
[{"$nulls":3},"Charge d'intérêts","CHG_FIN_INT"]
[{"$nulls":3},"Interest Coverage Ratio","ICR"]
[null,"SUR CAF","Couverture de la Dette Financière Brute par la CAF","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par la CAF","DET_FIN_TO_CAF"]
[null,null,"Capacité de Remboursement","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de Remboursement (Couverture Dette Financière Nette par la CAF)","CAPA_REMBO_DFN"]
[null,null,"Capacité de remboursement \nCourt terme","Dette Financière CT ","DET_FIN_CT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Court terme (Couverture Dette Financière CT par la CAF)","CAPA_REMBO_CT"]
[null,null,"Capacité de remboursement \nMoyen/Long terme","Dette Financière MLT ","DET_FIN_MLT"]
[{"$nulls":3},"Capacité d'Autofinancement","CAF"]
[{"$nulls":3},"Capacité de remboursement Moyen/Long terme (Couverture Dette Financière MLT par la CAF)","CAPA_REMBO_MLT"]
[null,"SUR CFO & FCF","Couverture de la Dette Financière Brute par le Free Cash Flow","Total Dettes Financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Brute par le Free Cash Flow","DET_BRT_TO_FREE"]
[null,null,"Couverture de la Dette Financière Nette par le Free Cash Flow","Dettes Financières Nette (CT et MLT) ","DET_FIN_NET"]
[{"$nulls":3},"Free Cash Flow","CSH_FLW_FREE"]
[{"$nulls":3},"Couverture de la Dette Financière Nette par le Free Cash Flow","DET_FIN_TO_FREE"]
[null,null,"Ratio de Cash Flow Opérationnel","Flux de trésorerie d'exploitation ","CSH_FLW_OPE"]
[{"$nulls":3},"Dettes financières à moins d'un an + Dettes non Financières","DET_FIN_1AN + DET_NOFIN_TOT"]
[{"$nulls":3},"Ratio de Cash Flow Opérationnel","RT_CF_OPE"]
[]
["RATIOS \nDE STUCTURE",null,"Gearing Brut","Total Dettes Financières ","DET_FIN_TOT"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Brut","GEARING_BRT"]
[null,null,"Gearing Net","Dettes Financières Nettes","DET_FIN_NET"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Gearing Net","GEARING_NET"]
[null,null,"Debt-To-Capital Ratio","Total des dettes financières (CT et MLT) ","DET_FIN_TOT"]
[{"$nulls":3},"Total dettes financières (CT et MLT) + Total Capitaux Propres","DET_FIN_TOT + CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Dettes Financières & Capitaux Propres (Debt-To-Capital Ratio)","DEBT_TO_CAP"]
[null,null,"Debt-To-Equity Ratio","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ","U53 + U63 + U357 + U71 + U361"]
[{"$nulls":3},"Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Ratio Total Dettes Sur Capitaux Propres (Debt-To-Equity Ratio)","DEBT_TO_EQTY"]
[null,null,"Ratio Total Dettes \nsur Total Bilan","Total Dettes","U53 + U63 + U357 + U71 + U361"]
[{"$nulls":3},"Total Bilan","TOT_BIL"]
[{"$nulls":3},"Ratio Total Dettes sur Total Bilan","DEBT_TO_BIL"]
[null,null,"Ratio d'Autonomie Financière","Total Capitaux Propres","CAP_PROP_TOT "]
[{"$nulls":3},"Total Bilan (avec engagements de crédit-bail et EENE)","TOT_BIL"]
[{"$nulls":3},"Ratio d'Autonomie Financière (Total Capitaux Propres / Total Bilan)","RT_AUTO_FIN"]
[null,null,"Ratio d'Indépendance Financière","Total Capitaux Propres","CAP_PROP_TOT"]
[{"$nulls":3},"Capitaux permanents","CAP_PER"]
[{"$nulls":3},"Ratio d'Indépendance Financière (Total Capitaux Propres / Capitaux Permanents)","RT_IND_FIN"]
[null,null,"Ratio d'Equilibre Financier","Ressources durables","U161 + U52"]
[{"$nulls":3},"Emplois stables","U1"]
[{"$nulls":3},"Ratio d'Equilibre Financier (Ressources durables / Emplois stables)","RT_EQUIL_FIN"]
[null,null,"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","FRNG * 360","360 × FRNG"]
[{"$nulls":3},"Chiffre d'affaires","CHF_AFF"]
[{"$nulls":3},"Fonds de Roulement en nombre de jour du Chiffre d'Affaires","TX_FRNG"]

{"sheet":"ANAFI ACTUELLE","index":15,"n_rows":27,"n_cols":17,"rows_kept":27,"hidden":true,"merged":[[0,0,1,0],[0,2,1,2],[0,3,1,4],[0,5,1,6],[0,7,1,8],[0,9,1,10],[0,11,1,12],[0,14,1,15],[0,16,1,17],[2,0,7,0],[8,0,21,0],[22,0,26,0]]}
[null,null,"Chiffres clés (en M€)","BIC Normal",null,"BIC Simplifié",null,"Conso French",null,"Conso IFRS",null,"BNC",null,null,"BA Normal",null,"BA Simplifié"]
[]
["Compte \nde \nRésultat",null,"Chiffre d’affaires","ok","CHF_AFF","ok","CHF_AFF","ok","CHF_AFF","ok","CHF_AFF","ok","CHF_AFF"]
[null,null,"Résultat opérationnel","ok","RES_EXP","ok","RES_EXP","ok","RES_EXP","ok","RES_EXP","ok","RES_EXP"]
[null,null,"Amortisation et dépreciation","?","Exploitation ou Ensemble?","?","Exploitation ou Ensemble?","?","Exploitation ou Ensemble?","?","Exploitation ou Ensemble?","?","Exploitation ou Ensemble?"]
[null,null,"EBITDA (marge %)","ok","TX_EBITDA","ok","TX_EBITDA","ok","TX_EBITDA","ok","TX_EBITDA","ok","TX_EBITDA"]
[null,null,"EBIT (marge %)","ok","ROS","ok","ROS","ok","ROS","ok","ROS","?","ROS  : Equivalant REB ?"]
[null,null,"Résultat net (marge %)","ok","TX_RES_NET","ok","TX_RES_NET","ok","TX_RES_NET","ok","TX_RES_NET","ok","TX_RES_NET"]
["Bilan",null,"Total du bilan","ok","TOT_BIL","ok","TOT_BIL","ok","TOT_BIL","ok","TOT_BIL","na","Pas de bilan en BNC"]
[null,null,"Capitaux propres (% total bilan)","ok","RT_AUTO_FIN","ok","RT_AUTO_FIN","ok","RT_AUTO_FIN","ok","RT_AUTO_FIN","na","Pas de bilan en BNC"]
[null,null,"Goodwill","na","Pas de Goodwill en social","na","Pas de Goodwill en social","ok","GOODWILL","ok","GOODWILL","na","Pas de bilan en BNC"]
[null,null,"Goodwill / fonds propres","na","Pas de Goodwill en social","na","Pas de Goodwill en social","!","Non formalisé, mais calculable","!","Non formalisé, mais calculable","na","Pas de bilan en BNC"]
[null,null,"Dette LT","ok","DET_FIN_MLT","ko","CT & MLT non distingables","ok","DET_FIN_MLT","ok","DET_FIN_MLT","na","Pas de bilan en BNC"]
[null,null,"Dette CT","ok","DET_FIN_CT","ko","CT & MLT non distingables","ok","DET_FIN_CT","ok","DET_FIN_CT","na","Pas de bilan en BNC"]
[null,null,"Dettes financières brutes ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","na","Pas de bilan en BNC"]
[null,null,"Disponibilités (tréso. et équivalents)","ok","TRES_DISPO","ok","TRES_DISPO","ok","TRES_DISPO","ok","TRES_DISPO","na","Pas de bilan en BNC"]
[null,null,"Dettes financières nettes","ok","DET_FIN_NET ","ok","DET_FIN_NET ","ok","DET_FIN_NET ","ok","DET_FIN_NET ","na","Pas de bilan en BNC"]
[null,null,"Dettes financières brutes ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","ok","DET_FIN_TOT ","na","Pas de bilan en BNC"]
[null,null,"Lignes de crédit confirmées non utilisées","ko","Poste non disponible","ko","Poste non disponible","ok","A93","ok","IRT67","na","Pas de bilan en BNC"]
[null,null,"Autres retraitements si pertinent (leasing…)","?","Leasing dispo ; Autres?","?","Leasing dispo ; Autres?","?","Leasing dispo ; Autres?","?","Leasing dispo ; Autres?","na","Pas de bilan en BNC"]
[null,null,"Cash-Flow Opérationnel","ok","CSH_FLW_OPE","ok","CSH_FLW_OPE","ok","CSH_FLW_OPE","ok","CSH_FLW_OPE","na","Pas de bilan en BNC"]
[null,null,"Free Cash-Flow","ok","CSH_FLW_FREE","ok","CSH_FLW_FREE","ok","CSH_FLW_FREE","ok","CSH_FLW_FREE","na","Pas de bilan en BNC"]
["Ratios",null,"Gearing brut","ok","GEARING_BRT","ok","GEARING_BRT","ok","GEARING_BRT","ok","GEARING_BRT","na","Pas de bilan en BNC"]
[null,null,"Gearing net","ok","GEARING_NET","ok","GEARING_NET","ok","GEARING_NET","ok","GEARING_NET","na","Pas de bilan en BNC"]
[null,null,"Leverage brut","ok","LVRG_BRT","ok","LVRG_BRT","ok","LVRG_BRT","ok","LVRG_BRT","na","Pas de bilan en BNC"]
[null,null,"Leverage net","ok","LVRG_NET","ok","LVRG_NET","ok","LVRG_NET","ok","LVRG_NET","na","Pas de bilan en BNC"]
[null,null,"Leverage BCE","hp","Hors Programme EF","hp","Hors Programme EF","hp","Hors Programme EF","hp","Hors Programme EF","na","Pas de bilan en BNC"]

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["ANALYSE FINANCIERE via BIC NORMAL (2050-58)"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆ (en%)","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice",null,"Nombre"]
[]
["ACTIF\nSYNTHETIQUE","IMMOBILISATIONS","TOTAL","Total Immobilisations (Net)",null,"Montant"]
[{"$nulls":3},"Total Immobilisations  (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[null,null,"INCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant"]
[{"$nulls":3},"Fonds de commerce (Brut)",null,"Montant"]
[{"$nulls":3},"Ensemble des autres immobilisations incorporelles (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations incorporelles",null,"Montant"]
[null,null,"CORPORELLES","Immobilisations corporelles (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des immobilisations corporelles (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations corporelles",null,"Montant"]
[null,null,"FINANCIERES","Immobilisations financières (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des immobilisations financières (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations financières",null,"Montant"]
[null,"STOCKS & CREANCES","TOTAL","Ensemble des Stocks et des Créances (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[null,null,"STOCKS \n& EN-COURS","Stocks et en-cours (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des stocks et en-cours (Marchandises, mat. premières….) (Brut)",null,"Montant"]
[{"$nulls":3},"Provision sur Stocks et en-cours",null,"Montant"]
[null,null,"CREANCES \n& REALISABLES","Créances et réalisables (Net)",null,"Montant"]
[{"$nulls":3},"Créances clients et comptes rattachés (Brut)",null,"Montant"]
[{"$nulls":3},"Ensemble des autres créances et réalisables (Brut)",null,"Montant"]
[{"$nulls":3},"Provisions sur Créances et Réalisables",null,"Montant"]
[null,null,"BFR_NET","Besoin en Fonds de Roulement",null,"Montant"]
[null,"TRESORERIE","TOTAL","Trésorerie à l'actif (Net)",null,"Montant"]
[{"$nulls":3},"Trésorerie à l'actif (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[{"$nulls":3},"Valeurs mobilières de placement (Brut)",null,"Montant"]
[{"$nulls":3},"Disponibilités (Brut)",null,"Montant"]
[{"$nulls":3},"Provisions sur disponibilités et sur valeurs mobilières de placement",null,"Montant"]
[null,"AUTRES ",null,"Ensemble des autres postes (Régularisation, Cap Souscrit non app…)  (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des autres postes (Net) sur Total Actif (Net)",null,"Pourcentage"]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Total Capitaux propres",null,"Montant"]
[{"$nulls":3},"Total Capitaux propres en % du Total Passif",null,"Pourcentage"]
[{"$nulls":3},"Capital social (ou équivalant)",null,"Montant"]
[{"$nulls":3},"Ensemble des réserves",null,"Montant"]
[{"$nulls":3},"Résultat de l'exercice",null,"Montant"]
[{"$nulls":3},"Ensemble des autres postes (Report, Subventions, Primes…)",null,"Montant"]
[null,"AUTRES FONDS PROPRES",null,"Total des Autres Fonds Propres",null,"Montant"]
[{"$nulls":3},"Total Autres fonds propres en % du Total Passif",null,"Pourcentage"]
[null,"PROVISIONS",null,"Ensemble des Provisions pour Risques et Charges",null,"Montant"]
[{"$nulls":3},"Total Provisions en % du Total Passif",null,"Pourcentage"]
[null,"DETTES \nFINANCIERES","TOTAL","Total des dettes financières (avec engagements de Crédit-Bail & EENE)",null,"Montant"]
[{"$nulls":3},"Total des dettes financières (avec eng. de Crédit-Bail & EENE) en % du Total Passif",null,"Pourcentage"]
[null,null,"DETTES \nFINANCIERES MLT","Ensemble des dettes financières MLT",null,"Montant"]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers MLT \n(avec Engagements de Crédit-Bail)",null,"Montant"]
[{"$nulls":3},"Dettes bancaires MLT",null,"Montant"]
[null,null,"FRNG","Fonds de Roulement Net Global",null,"Montant"]
[null,null,"DETTES \nFINANCIERES CT","Ensemble des dettes financières CT",null,"Montant"]
[{"$nulls":3},"Emprunts obligataires (convertibles ou non) & Emprunts divers CT",null,"Montant"]
[{"$nulls":3},"Part à moins d'un an des Dettes Bancaires (hors découvert)",null,"Montant"]
[{"$nulls":3},"Découvert (avec EENE)",null,"Montant"]
[null,null,"GEARING_BRT","Gearing Brut",null,"Pourcentage"]
[null,null,"GEARING_NET","Gearing Net",null,"Pourcentage"]
[null,"DETTES \nNON FINANCIERES","TOTAL","Total des dettes non financières",null,"Montant"]
[{"$nulls":3},"Total Dettes non financières en % du Total Passif",null,"Pourcentage"]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"Montant"]
[{"$nulls":3},"Ensemble des autres dettes non financières",null,"Montant"]
[null,"AUTRES ",null,"Ensemble des autres postes (Régularisation…) ",null,"Montant"]
[{"$nulls":3},"Ensemble des autres postes en % du Total Passif",null,"Pourcentage"]
[null,"TOTAL PASSIF",null,"Total Passif (avec EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant"]
[]
["ENGAGEMENTS",null,null,"Engagements de Crédit-Bail Mobilier",null,"Montant"]
[{"$nulls":3},"Engagements de Crédit-Bail Immobilier",null,"Montant"]
[{"$nulls":3},"Effets portés à l'Escompte et Non Echus",null,"Montant"]
["EFFECTIFS",null,null,"Effectif moyen du personnel"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","EXPLOITATION","PRODUCTION","Chiffre d'Affaires",null,"Montant"]
[{"$nulls":3},"dont % en France",null,"Pourcentage"]
[{"$nulls":3},"Dont Vente de Marchandise",null,"Montant"]
[{"$nulls":3},"Dont Production vendue (Biens & Services)",null,"Montant"]
[{"$nulls":3},"Production Stockée & Production Immobilisée",null,"Montant"]
[null,null,"ACHATS \n& ∆ STOCKS","Ensembles des achats (Marchandises, Mat. Premières...)",null,"Montant"]
[{"$nulls":3},"Ensemble des variations de stocks (Marchandises, Mat. Premières...)",null,"Montant"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant"]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage"]
[null,null,"CHARGES EXTERNES","Autres achats et charges externes",null,"Montant"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant"]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage"]
[null,null,"SUBV EXPLOITATION","Subventions d'Exploitation",null,"Montant"]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Salaires, Traitements et Charges sociales",null,"Montant"]
[{"$nulls":3},"Impôts, Taxes et assimilés",null,"Montant"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant"]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage"]
[null,null,"AUTRES","Autres Produits - Autres Charges",null,"Montant"]
[null,null,"PARTICIPATION","Participation des salariés (pour le calcul de l'EBITDA)",null,"Montant"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant"]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage"]
[null,null,"REPRISES","Reprises (Amo/Prov) d'Exploitation",null,"Montant"]
[null,null,"DOTATIONS","Ensemble des Dotations (Amo/Prov) d'Exploitation",null,"Montant"]
[null,null,"RESULTAT D'EXPLOIT.","Résultat d'Exploitation (Hors Participation des salariés)",null,"Montant"]
[null,"OPERATIONS EN COMMUN",null,"(Bénéf. attribué ou perte transférée) - (Perte supportée ou bénéf. transféré) ",null,"Montant"]
[null,"EXPLOITATION  + OPERATIONS \nEN COMMUN",null,"Résultat d'Exploitation avec Opérations en commun",null,"Montant"]
[null,null,"ROS","Résultat d'Exploitation avec Opérations en commun en % du CA",null,"Pourcentage"]
[null,"FINANCIER","PRODUITS \nFINANCIERS","Intérêts et produits assimilés",null,"Montant"]
[{"$nulls":3},"Ensemble des autres produits financiers",null,"Montant"]
[{"$nulls":3},"Reprises (Amo/Prov) financières",null,"Montant"]
[null,null,"CHARGES \nFINANCIERES","Intérêts et charges assimilées",null,"Montant"]
[{"$nulls":3},"Ensemble des autres charges financières",null,"Montant"]
[{"$nulls":3},"Dotations (Amo/Prov) financières",null,"Montant"]
[null,null,"RESULTAT FINANCIER","Résultat Financier",null,"Montant"]
[null,"RESULTAT COURANT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant"]
[{"$nulls":3},"RCAI en % du CA","TX_RES_CAI","Pourcentage"]
[null,"EXCEPTIONNEL","PRODUITS  \nEXCEPTIONNELS","Produits exceptionnels sur opérations de gestion",null,"Montant"]
[{"$nulls":3},"Produits exceptionnels sur opérations en capital",null,"Montant"]
[{"$nulls":3},"Reprises sur provisions et transferts de charges",null,"Montant"]
[null,null,"CHARGES \nEXCEPTIONNELLES","Charges exceptionnelles sur opérations de gestion",null,"Montant"]
[{"$nulls":3},"Charges exceptionnelles sur opérations en capital",null,"Montant"]
[{"$nulls":3},"Dotations exceptionnelles aux amortissements et provisions",null,"Montant"]
[null,null,"RES. EXCEPTIONNEL","Résultat Exceptionnel",null,"Montant"]
[null,"AUTRES",null,"Participation des salariés",null,"Montant"]
[{"$nulls":3},"Impôts sur les Sociétés",null,"Montant"]
[null,null,"CAF","Capacité d'Autofinancement",null,"Montant"]
[null,null,"TX_CAF","CAF en % du CA",null,"Pourcentage"]
[null,"RESULTAT NET",null,"Résultat Net",null,"Montant"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET","Pourcentage"]
[]
["TABLEAU \nDE FLUX \nRECONSTITUE","CASH FLOW \nGENERE PAR L'ACTIVITE","EBE","Excédent Brut d'Exploitation","TF01","Montant"]
[null,null,"VARIATION DU BFR","Variation du poste \"Stocks et en-cours (Net)\"","TF02","Montant"]
[{"$nulls":3},"Variation du poste \"Créances et réalisables (Net)\"","TF03","Montant"]
[{"$nulls":3},"Variation du poste \"Total des dettes non financières\"","TF04","Montant"]
[{"$nulls":3},"(-) Variation du BFR","TF05","Montant"]
[{"$nulls":3},"(-) Production immobilisée","TF06","Montant"]
[null,null,"ETE","Excédent de Trésorerie d'Exploitation","TF07","Montant"]
[null,null,"AUTRES FLUX LIES \nA L'ACTIVITE","(-) Décaissement lié au poste \"Intérêtes et charges assimilées\"","TF08","Montant"]
[{"$nulls":3},"(-) Décaissement lié au poste \"Impôts sur les Sociétés\"","TF09","Montant"]
[{"$nulls":3},"(-) Décaissement lié au poste \"Participation des salariés\"","TF10","Montant"]
[{"$nulls":3},"(-) Flux lié au hors exploitation","TF11","Montant"]
[{"$nulls":3},"(+) Encaissements liés aux autres produits","TF12","Montant"]
[{"$nulls":3},"(-) Décaissements liés aux autres charges","TF13","Montant"]
[{"$nulls":3},"(+) Influence des transferts de charges","TF14","Montant"]
[null,null,"SOLDE","Flux de Trésorerie généré par l'Activité","TF15","Montant"]
[null,"CASH-FLOW LIE \nAUX INVESTISSEMENTS","FLUX LIES \nAUX INVESTISSEMENTS","Décaissements lié aux Acquisitions d'Immobilisations","TF16","Montant",{"$nulls":7},"0J à remplacer par IY ?"]
[{"$nulls":3},"Variation du poste \"Dettes sur immobilisations\"","TF17","Montant"]
[{"$nulls":3},"Production immobilisé","TF18","Montant"]
[{"$nulls":3},"Encaissements lié aux Cessions d'Immobilisations","TF19","Montant"]
[{"$nulls":3},"Réductions d'immobilisation financières : prêts","TF20","Montant"]
[null,null,"SOLDE","Flux de trésorerie lié aux investissements","TF21","Montant"]
[null,"SOLDE DE TRESO APRES INVESTISSEMENTS",null,"Solde de Trésorerie après Investissements","TF22","Montant"]
[null,"CASH-FLOW LIE \nAU FINANCEMENT","FLUX LIES \nAU FINANCEMENT","Augmentation de capital en numéraire","TF23","Montant"]
[{"$nulls":3},"Augmentation des autres fonds propres","TF24","Montant"]
[{"$nulls":3},"Paiement dividende","TF25","Montant"]
[{"$nulls":3},"Variation des subventions d'investissements","TF26","Montant"]
[{"$nulls":3},"Nouveaux emprunts","TF27","Montant"]
[{"$nulls":3},"Remboursements d'emprunts (yc CB)","TF28","Montant"]
[{"$nulls":3},"Variation de compte courant d'associés","TF29","Montant"]
[null,null,"SOLDE","Flux de trésorerie lié au financement","TF30","Montant"]
[null,"AJUSTEMENTS",null,"Ajustement (Intérêts courus non échus, prêts, crédit-bail, erreurs comptables…)","TF31","Montant"]
[null,"VARIATION\nDE TRESORERIE","SOLDE PRECEDENT","Solde global de Trésorerie de l'exercice précédent","TF32","Montant"]
[null,null,"VARIATION NETTE DE TRESORERIE","Variation nette de trésorerrie","TF33","Montant"]
[{"$nulls":3},"Variation des disponibilités","TF34","Montant"]
[{"$nulls":3},"Variation des coucours court terme","TF35","Montant"]
[null,null,"SOLDE","Solde global de Trésorerie de l'exercice","TF36","Montant"]
[]
["6 - RATIOS","ACTIVITE",null,"Evolution du Chiffre d'Affaires",null,"Pourcentage"]
[{"$nulls":3},"BFR d'exploitation / CA HT * 360",null,"Nombre"]
[{"$nulls":3},"(Client + EENE) / CA TTC * 360",null,"Nombre"]
[{"$nulls":3},"Fournisseurs / Achats TTC * 360",null,"Nombre"]
[{"$nulls":3},"Stocks / CA HT *360",null,"Nombre"]
[{"$nulls":3},"Matières premières et Marchandises / Stock global",null,"Pourcentage"]
[{"$nulls":3},"Encours de production / Stock global",null,"Pourcentage"]
[{"$nulls":3},"Produits finis / stock global",null,"Pourcentage"]
[null,"RENTABILITE",null,"Marge brute / CA HT","TX_MRG_PRD","Pourcentage"]
[{"$nulls":3},"Valeur ajoutée / Effectif",null,"Pourcentage"]
[{"$nulls":3},"Frais de personnel (yc PEE) / Valeur ajoutée (CB retraité)",null,"Pourcentage"]
[{"$nulls":3},"EBE / CA HT","TX_EBE","Pourcentage"]
[{"$nulls":3},"Frais financiers / EBE",null,"Pourcentage"]
[{"$nulls":3},"Frais financiers (yc CB) / EBE (retraité)",null,"Pourcentage"]
[{"$nulls":3},"Résultat net / CA HT",null,"Pourcentage"]
[{"$nulls":3},"CAF / CA HT","TX_CAF","Pourcentage"]
[{"$nulls":3},"Non valeurs",null,"Montant"]
[null,"STRUCTURE",null,"Fonds propres nets des non valeurs / Total bilan (yc Crédit-Bail retraité)",null,"Pourcentage"]
[{"$nulls":3},"Fonds propres nets des non valeurs / Total bilan",null,"Pourcentage"]
[{"$nulls":3},"DMLT (yc CBR) / Fonds propres",null,"Pourcentage"]
[{"$nulls":3},"DMLT (yc CBR) / CAF",null,"Pourcentage"]
[{"$nulls":3},"Endettement net / EBE (CB retraité)",null,"Pourcentage"]
[{"$nulls":3},"FRNG / BFR",null,"Pourcentage"]
[{"$nulls":3},"Trésorerie nette",null,"Montant"]
[{"$nulls":3},"ETE",null,"Montant"]
[{"$nulls":3},"Annuité d'emprunts (K + Int)",null,"Montant",{"$nulls":7},"Pourquoi pas VK + GR ?"]
[{"$nulls":3},"ETE / Annuité d'emprunts (K + Int)",null,"Pourcentage"]
[null,"AUTRES",null,"Immobilisations corporelles nettes / immobilisations brutes","RT_VETUST","Pourcentage"]
[{"$nulls":3},"Production propre TTC",null,"Montant"]
[{"$nulls":3},"Charges de personnel (Hors personnel extérieur) / VA",null,"Pourcentage"]
[{"$nulls":3},"Production propre HT / Effectifs en Keur",null,"Pourcentage"]
[{"$nulls":3},"Profitabilité",null,"Pourcentage"]
[{"$nulls":3},"% sous-traitance",null,"Pourcentage"]
[{"$nulls":3},"Trésorerie nette en jours de production TTC",null,"Nombre"]
[{"$nulls":3},"Délai Fournisseurs en jours de production TTC",null,"Nombre"]
[{"$nulls":3},"Délai Clients en jours de production TTC",null,"Nombre"]
{"$rows_empty":7}
["RATIOS D'INVESTISSEMENT","ACTIFS"]
{"$rows_empty":13}
[null,null,"TX_ROT_CAP","Délai de Rotation du Capital Investi"]
[]
["RATIOS \nDE LIQUIDITE"]
{"$rows_empty":15}
["RATIOS \nD'ENDETTEMENT"]
{"$rows_empty":14}
[null,"SUR CAF"]
{"$rows_empty":11}
[null,"SUR CFO & FCF"]
[]
[null,null,"DET_BRT_TO_FREE","Couverture de la Dette Financière Brute par le Free Cash Flow"]
[]
[]
[null,null,"DET_FIN_TO_FREE","Couverture de la Dette Financière Nette par le Free Cash Flow"]
[]
[]
[null,null,"RT_CF_OPE","Ratio de Cash Flow Opérationnel"]
[]
["RATIOS \nDE STUCTURE"]
{"$rows_empty":19}
[null,null,"TX_FRNG","Fonds de Roulement en nombre de jour du Chiffre d'Affaires"]

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["ANALYSE FINANCIERE via BIC SIMPLIFIE (2033)"]
["Objet","Rubrique","Sous-rubrique","Indicateur","Code","Format","Formule",null,"N","∆ (en%)","N-1","N-2",null,"Commentaire"]
[]
["EN-TÊTE"]
[null,null,"DUREE","Nombre de mois de l'Exercice","DUREE","Nombre"]
[]
["ACTIF\nSYNTHETIQUE","IMMOBILISATIONS","TOTAL","Total Immobilisations (Net)",null,"Montant"]
[{"$nulls":3},"Total Immobilisations (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[null,null,"IMMOBILISATIONS \nINCORPORELLES","Immobilisations incorporelles (Net)",null,"Montant"]
[{"$nulls":3},"Fonds de commerce (Brut)",null,"Montant"]
[{"$nulls":3},"Ensemble des autres immobilisations incorporelles (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations incorporelles",null,"Montant"]
[null,null,"IMMOBILISATIONS  \nCORPORELLES","Immobilisations corporelles (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des immobilisations corporelles (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations corporelles",null,"Montant"]
[null,null,"IMMOBILISATIONS \nFINANCIERES","Immobilisations financières (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des immobilisations financières (Brut)",null,"Montant"]
[{"$nulls":3},"Amortissement des Immobilisations financières",null,"Montant"]
[null,"STOCKS & CREANCES","TOTAL","Ensemble des Stocks et des Créances (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des Stocks et des Créances (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[null,null,"STOCKS \n& EN-COURS","Stocks et en-cours (Net)",null,"Montant"]
[{"$nulls":3},"Ensemble des stocks et en-cours (Marchandises, mat. premières….) (Brut)",null,"Montant"]
[{"$nulls":3},"Provision sur Stocks et en-cours",null,"Montant"]
[null,null,"CREANCES \n& REALISABLES","Créances et réalisables (Net)",null,"Montant"]
[{"$nulls":3},"Créances clients et comptes rattachés (Brut)",null,"Montant"]
[{"$nulls":3},"Ensemble des autres créances et réalisables (Brut)",null,"Montant"]
[{"$nulls":3},"Provisions sur Créances et Réalisables",null,"Montant"]
[null,null,"BFR_NET","Besoin en Fonds de Roulement","BFR_NET","Montant"]
[null,"TRESORERIE","TOTAL","Trésorerie à l'actif (Net)",null,"Montant"]
[{"$nulls":3},"Trésorerie à l'actif (Net) en % du Total Actif (Net)",null,"Pourcentage"]
[{"$nulls":3},"Valeurs mobilières de placement (Brut)",null,"Montant"]
[{"$nulls":3},"Disponibilités (Brut)",null,"Montant"]
[{"$nulls":3},"Provisions sur disponibilités et sur valeurs mobilières de placement",null,"Montant"]
[null,"TOTAL ACTIF",null,"Total Actif (Net)",null,"Montant"]
[]
["PASSIF \nSYNTHETIQUE","CAPITAUX PROPRES","TOTAL","Total Capitaux propres",null,"Montant"]
[{"$nulls":3},"Total Capitaux propres en % du Total Passif",null,"Pourcentage"]
[{"$nulls":3},"Capital social (ou équivalant)",null,"Montant"]
[{"$nulls":3},"Ensemble des réserves",null,"Montant"]
[{"$nulls":3},"Résultat de l'exercice",null,"Montant"]
[{"$nulls":3},"Ensemble des autres postes (Report, Subventions…)",null,"Montant"]
[null,"PROVISIONS",null,"Ensemble des Provisions pour Risques et Charges",null,"Montant"]
[{"$nulls":3},"Total Provisions en % du Total Passif",null,"Pourcentage"]
[null,"DETTES \nFINANCIERES","TOTAL","Total des dettes financières",null,"Montant"]
[{"$nulls":3},"Ensemble des dettes financières en % du Total Passif",null,"Pourcentage"]
[{"$nulls":3},"Emprunts et dettes assimilées",null,"Montant"]
[{"$nulls":3},"Comptes Courants d'Associés",null,"Montant"]
[null,null,"FRNG","Fonds de Roulement Net Global","FRNG","Montant"]
[null,null,"GEARING_BRT","Gearing Brut","GEARING_BRT","Pourcentage"]
[null,null,"GEARING_NET","Gearing Net","GEARING_NET","Pourcentage"]
[null,"DETTES \nNON FINANCIERES","TOTAL","Total des dettes non financières",null,"Montant"]
[{"$nulls":3},"Total Dettes non financières en % du Total Passif",null,"Pourcentage"]
[{"$nulls":3},"Dettes fournisseurs et comptes rattachés",null,"Montant"]
[{"$nulls":3},"Ensemble des autres dettes non financières",null,"Montant"]
[null,"TOTAL PASSIF",null,"Total Passif  (dont EENE et Engagement de Crédit-Bail ré-incorporés)",null,"Montant",{"$nulls":7},"Récupération des engagements de Crédit-Bail et des EENE ?"]
[]
["COMPTE \nDE RESULTAT \nSYNTHETIQUE","EXPLOITATION","PRODUCTION","Chiffre d'Affaires",null,"Montant"]
[{"$nulls":3},"dont % en France",null,"Pourcentage"]
[{"$nulls":3},"Dont Vente de Marchandise",null,"Montant"]
[{"$nulls":3},"Dont Production vendue (Biens & Services)",null,"Montant"]
[{"$nulls":3},"Production Stockée & Production Immobilisée",null,"Montant"]
[null,null,"ACHATS \n& ∆ STOCKS","Ensembles des achats (Marchandises, Mat. Premières...)",null,"Montant"]
[{"$nulls":3},"Ensemble des variations de stocks (Marchandises, Mat. Premières...)",null,"Montant"]
[null,null,"MRG_PRD","Marge de Production",null,"Montant"]
[null,null,"TX_MRG_PRD","Marge de Production en % du CA",null,"Pourcentage"]
[null,null,"CHRG. EXTERNES","Autres achats et charges externes",null,"Montant"]
[null,null,"VAL_AJT","Valeur Ajoutée",null,"Montant"]
[null,null,"TX_VAL_AJT","Valeur Ajoutée en % du CA",null,"Pourcentage"]
[null,null,"SUBVENTIONS","Subventions d'Exploitation",null,"Montant"]
[null,null,"MAIN D'ŒUVRE \n& TAXES","Salaires, Traitements et Charges sociales",null,"Montant"]
[{"$nulls":3},"Impôts, Taxes et assimilés",null,"Montant"]
[null,null,"EBE","Excédent Brut d'Exploitation",null,"Montant"]
[null,null,"TX_EBE","EBE en % du CA",null,"Pourcentage"]
[null,null,"AUTRES","Autres Produits - Autres Charges",null,"Montant"]
[null,null,"EBITDA","Earning Before Interest, Taxes, Depreciation and Amortization",null,"Montant"]
[null,null,"TX_EBITDA","EBITDA en % du CA",null,"Pourcentage"]
[null,null,"DOTATIONS","Ensemble des Dotations (Amo/Prov) d'Exploitation",null,"Montant"]
[null,null,"RESULTAT \nD'EXPLOITATION","Résultat d'Exploitation",null,"Montant"]
[{"$nulls":3},"Résultat d'Exploitation en % du CA","ROS","Pourcentage"]
[null,"FINANCIER",null,"Produits Financiers",null,"Montant"]
[{"$nulls":3},"Charges Financières",null,"Montant"]
[{"$nulls":3},"Résultat Financier",null,"Montant"]
[null,"RESULTAT COURANT AVANT IMPÔTS",null,"Résultat Courant Avant Impôts",null,"Montant"]
[{"$nulls":3},"RCAI en % du CA","TX_RES_CAI","Pourcentage"]
[null,"EXCEPTIONNEL",null,"Produits Excpetionnels",null,"Montant"]
[{"$nulls":3},"Charges Exceptionnelles",null,"Montant"]
[{"$nulls":3},"Résultat Exceptionnel",null,"Montant"]
[null,"IS",null,"Impôts sur les Sociétés",null,"Montant"]
[null,null,"CAF","Capacité d'Autofinancement","CAF","Montant"]
[null,null,"TX_CAF","CAF en % du CA","TX_CAF","Pourcentage"]
[null,"RESULTAT NET",null,"Résultat Net",null,"Montant"]
[{"$nulls":3},"Résultat Net en % du CA","TX_RES_NET","Pourcentage"]
[]
["EFFECTIFS",null,null,"Effectif moyen du personnel",null,"Nombre"]
[]
["RATIOS","ACTIVITE \nPRODUCTIVITE\nRENTABILITE","ACTIVITE \nPRODUCTIVITE\nRENTABILITE","EBE (CB non retraité)",{"$f":"E72","v":0},"Montant",{"$nulls":7},"Récupération des engagements de Crédit-Bail?"]
[{"$nulls":3},"Capacité d'Autofinancement",{"$f":"E89","v":"CAF"},"Montant"]
[{"$nulls":3},"Frais Financiers",null,"Montant"]
[{"$nulls":3},"CAF / Production",null,"Pourcentage"]
[{"$nulls":3},"Frais Financiers / EBE",null,"Pourcentage"]
[{"$nulls":3},"Variation du CA HT",null,"Pourcentage"]
[{"$nulls":3},"CA HT (Base annuelle) / Effectif","RT_PROD","Pourcentage"]
[{"$nulls":3},"Frais de Personnel / VA",null,"Pourcentage"]
[{"$nulls":3},"CAF (CB retraité) / Production",null,"Pourcentage",{"$nulls":7},"Récupération des engagements de Crédit-Bail?"]
[{"$nulls":3},"Frais Financiers (CB retraité) / EBE (CB retraité)",null,"Pourcentage",{"$nulls":7},"Récupération des engagements/pondérations de Crédit-Bail?"]
[{"$nulls":3},"Clients + EENE / CA TTC",null,"Nombre"]
[{"$nulls":3},"Fournisseurs / Achats TTC",null,"Nombre"]
[null,"STRUCTURE ENDETTEMENT","STRUCTURE","FRNG / CA HT * 360",null,"Pourcentage"]
[{"$nulls":3},"Fonds Propres / Total Bilan",null,"Pourcentage"]
[{"$nulls":3},"Fonds Propres Corrigés / Total Bilan",null,"Pourcentage",{"$nulls":7},"Pourquoi écarter les subventions et les écarts de réévaluation ?"]
[{"$nulls":3},"Dettes MLT / Fonds Propres Corrigés",null,"Pourcentage",{"$nulls":7},"DF MLT ou DF nettes ?"]
[{"$nulls":3},"FRNG / Stocks",null,"Pourcentage"]
[{"$nulls":3},"(BFR / CA HT) * 360",null,"Nombre"]
[{"$nulls":3},"(FRNG - BFR) / CA HT * 360",null,"Nombre"]
[{"$nulls":3},"Dettes à terme (yc CB) / CAF (CB retraité)",null,"Nombre",{"$nulls":7},"A clarifier"]
[{"$nulls":3},"Annuités de remboursement (yc CB) / CAF (CB retraité)",null,"Nombre",{"$nulls":7},"A clarifier"]
[{"$nulls":3},"Annuités de remboursement (yc CB) / EBE (CB retraité)",null,"Nombre",{"$nulls":7},"A clarifier"]
[]
["7 - SITUATION \nFINANCIERE","RESSOURCES \nANNUELLES","PROFESSIONNELLES","EBE de l'exercice","C44","montant","C37 - S1 - S2",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Nombre de mois de l'exercice","NBEX","nombre","DUR_EX",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"EBE (base annuelle)","H20","montant","(C44 / DUR_EX) × 12",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT20","montant","TT20",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (1)","H25","montant","H20 + TT20",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Salaire exploitant","TT25","montant","TT25",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Salaire interne conjoint","TT26","montant","TT26",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus exterieurs conjoint","TT27","montant","TT27",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Location gérance","TT28","montant","TT28",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus fonciers bruts","TT29","montant","TT29",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Revenus valeurs mobilières","TT30","montant","TT30",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"BIC - BNC (Autres affaires)","TT31","montant","TT31",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (dont allocations familiales, pensions alimentaires)","TT32","montant","TT32",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (2)","H30","montant","TT26 + TT27 + TT29 + TT30 + TT31 + TT32",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (1) + (2)","H35","montant","H25 + H30",{"$nulls":6},"Hors périmètre BERYL"]
[null,"CHARGES \nANNUELLES","PROFESSIONNELLES","Ech. Prêts (K+I) CE","TT02","montant","TT02",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT03","montant","TT03",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Frais Financiers CT","TT04","montant","TT04",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (3)","H05","montant","TT02 + TT03 + TT04",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVEES","Loyer Habitation","TT10","montant","TT10",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"IRPP","TT11","montant","TT11",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres (Pension Alimentaire…)","TT12","montant","TT12",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) CE","TT13","montant","TT13",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Ech. Prêts (K+I) Autres Banques","TT14","montant","TT14",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (4)","H10","montant","TT10 + TT11 + TT12 + TT13 + TT14",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTALES","Total (3) + (4)","H15","montant","H05 + H10",{"$nulls":6},"Hors périmètre BERYL"]
[null,"DISPONIBLE",null,"Disponible","H40","montant","H35 - H15",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Nombre de personnes au foyer","TT01","nombre","TT01",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Disponible par personne","H45","montant","H40 / TT01",{"$nulls":6},"Hors périmètre BERYL"]
[]
["8 - SITUATION \nPATRIMONIALE","PATRIMOINE","PROFESSIONNEL","Evaluation Biens Incorporels","TT42","montant","TT42",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Evaluation Biens Immobiliers","TT48","montant","TT48",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT50","montant","TT50",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (5)","H50","montant","TT42 + TT48 + TT50",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","Résidence Principale","TT60","montant","TT60",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres immobiliers","TT70","montant","TT70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Participation (évaluation)","TT72","montant","TT72",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financière (CE)","TT73","montant","TT73",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Epargne Financières (Autres)","TT74","montant","TT74",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Divers","TT75","montant","TT75",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (6)","H55","montant","TT60 + TT61 + TT62 + TT63 + TT64 + TT65 + TT72 + TT73 + TT75",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (5) + (6)","H60","montant","H50 + H55",{"$nulls":6},"Hors périmètre BERYL"]
[null,"ENDETTEMENT","PROFESSIONNEL","CRD CE","TT55A","montant","TT55A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT55B","montant","TT55B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT55C","montant","TT55C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (7)","H65","montant","TT75A + TT75B + TT75C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"PRIVE","CRD CE","TT80A","montant","TT80A",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"CRD Autres banques","TT80B","montant","TT80B",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Autres","TT80C","montant","TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Total (8)","H70","montant","TT80A + TT80B + TT80C",{"$nulls":6},"Hors périmètre BERYL"]
[null,null,"TOTAL","Total (7) + (8)","H75","montant","H65 + H70",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Patrimoine net estimé","H80","montant","H75 - H60",{"$nulls":6},"Hors périmètre BERYL"]
[{"$nulls":3},"Engagements donnés","TT90","montant","TT90",{"$nulls":6},"Hors périmètre BERYL"]
{"$rows_empty":31}
["RATIOS D'INVESTISSEMENT","ACTIFS"]
{"$rows_empty":13}
[null,null,"TX_ROT_CAP","Délai de Rotation du Capital Investi"]
[]
["RATIOS \nDE LIQUIDITE"]
{"$rows_empty":15}
["RATIOS \nD'ENDETTEMENT"]
{"$rows_empty":14}
[null,"SUR CAF"]
{"$rows_empty":11}
[null,"SUR CFO & FCF"]
[]
[null,null,"DET_BRT_TO_FREE","Couverture de la Dette Financière Brute par le Free Cash Flow"]
[]
[]
[null,null,"DET_FIN_TO_FREE","Couverture de la Dette Financière Nette par le Free Cash Flow"]
[]
[]
[null,null,"RT_CF_OPE","Ratio de Cash Flow Opérationnel"]
[]
["RATIOS \nDE STUCTURE"]
{"$rows_empty":19}
[null,null,"TX_FRNG","Fonds de Roulement en nombre de jour du Chiffre d'Affaires"]