Profit and loss Compte de résultat selector Balance Solde balance Income Statement Comptes de résultat MR_income_statement 0 balance aggregation MR_income_and_profit.balance - MR_expense_loss.balance Expense and loss accounts Comptes de charges et pertes par nature MR_expense_loss 0 balance aggregation MR_purchase_inventory.balance + MR_subcontracting_purchase.balance + MR_external_investments.balance + MR_external_activity.balance + MR_charges_loss.balance + MR_staff_costs.balance + MR_taxes_duties.balance + MR_financial_charges.balance + MR_depreciation_provision.balance Purchase and inventory changes Achats et variations de stocks MR_purchase_inventory balance aggregation MR_goods.balance + MR_raw_material.balance + MR_packaging.balance + MR_stock_variation.balance + MR_non_stock_purchases.balance Goods Marchandises MR_goods account_id 600 Raw materials and other supplies Matières premières et autres approvisionnements MR_raw_material account_id 601 Packaging Emballages MR_packaging account_id 602 Stock variation Variation de stocks MR_stock_variation account_id 603 Purchases of non-stocked supplies Achats d’approvisionnements non stockés MR_non_stock_purchases balance aggregation MR_non_storable_water.balance + MR_fuel_lubricants.balance + MR_maintenance_supplies.balance + MR_workshop_factory.balance + MR_small_tools.balance + MR_cleaning_products.balance + MR_office_admin.balance + MR_work_clothes.balance + MR_other_supplies.balance Non-storable supplies (water-energy) Fournitures non stockables (eau-énergie) MR_non_storable_water account_id 6060 Fuels, fuel and lubricants Combustibles, carburant et lubrifiants MR_fuel_lubricants account_id 6061 Maintenance supplies and materials Fournitures et matériaux d’entretien MR_maintenance_supplies account_id 6062 Workshop, factory and store supplies Fournitures d’atelier, d’usine et de magasin MR_workshop_factory account_id 6063 Small tools Petit outillage MR_small_tools account_id 6064 Cleaning products Produits d’entretien MR_cleaning_products account_id 6065 Office and administrative supplies Fournitures de bureau et administratives MR_office_admin account_id 6066 Work clothes Vêtements de travail MR_work_clothes account_id 6067 Other materials and supplies Autres matières et fournitures MR_other_supplies account_id 6068 Subcontracting purchases Achats de sous-traitance MR_subcontracting_purchase account_id 61 External charges related to investment Charges externes liées à l’investissement MR_external_investments balance aggregation MR_rental_charges.balance + MR_maintenance_works.balance + MR_insurance_premiums.balance + MR_studies_research.balance + MR_general_documentation.balance + MR_conferences_costs.balance Rentals and various rental charges Locations et charges locatives diverses MR_rental_charges account_id 620 Maintenance and repair work Travaux d’entretien et de réparation MR_maintenance_works account_id 621 Insurance premiums Primes d’assurance MR_insurance_premiums account_id 623 Studies and research Études et recherches MR_studies_research account_id 624 General and technical documentation Documentation générale et technique MR_general_documentation account_id 625 Costs of conferences, seminars, lectures Frais de colloques, séminaires, conférences MR_conferences_costs account_id 626 External charges related to the activity Charges externes liées à l’activité MR_external_activity balance aggregation MR_transport.balance + MR_travel_missions_receptions.balance + MR_postage_comm_costs.balance + MR_intermediate_fees.balance + MR_ads_promotions.balance + MR_banking_services.balance + MR_headquarters_share_costs.balance + MR_misc_charges.balance Transports Transports MR_transport balance aggregation MR_transport_purchase.balance + MR_transport_sales.balance + MR_transport_establishments.balance + MR_transport_staff.balance + MR_transport_other.balance Transport on purchases Transports sur achats MR_transport_purchase account_id 6300 Transports on sales Transports sur ventes MR_transport_sales account_id 6301 Transport between establishments Transports entre établissements MR_transport_establishments account_id 6302 Collective transport of staff Transports collectifs du personnel MR_transport_staff account_id 6305 Other transport costs (moving, etc.) Autres frais de transport (déménagements...) MR_transport_other account_id 6308 Travel, missions, receptions Déplacements, missions, réceptions MR_travel_missions_receptions balance aggregation MR_travel.balance + MR_missions.balance + MR_receptions.balance Travel Voyages et déplacements MR_travel account_id 6310 Missions Missions MR_missions account_id 6315 Receptions Réceptions MR_receptions account_id 6317 Postage and telecommunications costs Frais postaux et télécommunications MR_postage_comm_costs account_id 632 Intermediary fees and charges Rémunérations d’intermédiaires et honoraires MR_intermediate_fees balance aggregation MR_temporary_staff.balance + MR_fees_services.balance + MR_acts_litigation_costs.balance + MR_auto_info_processing.balance + MR_commissions.balance + MR_misc_costs.balance Temporary staff Personnel intérimaire MR_temporary_staff account_id 6330 Fees (engineering, architectural, consulting, legal, tax, accounting services) Honoraires (services d’ingénierie, d’architecte, de conseil, juridique, fiscal, de comptable) MR_fees_services account_id 6331 Costs of acts and litigation Frais d’actes et de contentieux MR_acts_litigation_costs account_id 6332 Automatic processing of information, research organizations, technical assistance Traitement automatique des informations, organismes d’études, d’assistance technique MR_auto_info_processing account_id 6333 Commissions and brokerage and freight forwarder fees Commissions et courtages et rémunérations des transitaires MR_commissions account_id 6334 Miscellaneous Divers MR_misc_costs account_id 6338 Advertising and propaganda, publications, sales promotions Publicité et propagande, publications, promotion des ventes MR_ads_promotions account_id 634 Banking services Services bancaires MR_banking_services account_id 635 Share of headquarters costs abroad Quote-part des frais du siège à l’étranger MR_headquarters_share_costs account_id 637 Miscellaneous charges Charges diverses MR_misc_charges account_id 638 Various charges and losses Charges et pertes diverses MR_charges_loss balance aggregation MR_land_rents.balance + MR_royalties_patents.balance + MR_discounts_allowances_granted.balance + MR_attendance_fees.balance + MR_donations_tips.balance + MR_bad_debt.balance + MR_criminal_fines.balance + MR_exceptional_charges.balance Land rents and income Fermages et revenus de la terre MR_land_rents account_id 640 Royalties for concessions, patents, licenses, copyright and reproduction rights Redevances pour concessions, brevets, licences, droits d’auteur et de reproduction MR_royalties_patents account_id 641 Discounts, allowances and rebates granted Remises, ristournes et rabais accordés MR_discounts_allowances_granted account_id 642 Attendance fees Jetons de présence MR_attendance_fees account_id 643 Donations, tips and grants awarded Dons, pourboires et subventions accordées MR_donations_tips account_id 645 Bad debts Créances irrécouvrables MR_bad_debt account_id 646 Criminal fines (on markets, for non-tax offences) Amendes pénales (sur marchés, pour infractions autres que fiscales) MR_criminal_fines account_id 647 Other exceptional charges and losses Autres charges et pertes exceptionnelles MR_exceptional_charges account_id 648 Staff costs Frais de personnel MR_staff_costs balance aggregation MR_staff_remuneration.balance + MR_operator_remuneration.balance + MR_social_charges.balance + MR_other_social_charges.balance + MR_retraining_costs.balance + MR_benefits_in_kind.balance + MR_personnel_charges.balance Staff remuneration (including majority manager and company directors) Rémunérations du personnel (dont gérant majoritaire et administrateurs de sociétés) MR_staff_remuneration account_id 650 Remuneration for the work of the operator and his family Rémunérations du travail de l’exploitant et de sa famille MR_operator_remuneration account_id 651 Social and welfare charges Charges sociales et de prévoyance MR_social_charges account_id 652 Contributions from the operator and members of partnerships, majority managers Cotisations de l’exploitant et des membres de sociétés de personnes, gérants majoritaires MR_operator_contributions account_id 654 Other social charges Autres charges sociales MR_other_social_charges account_id 655 Retraining and vocational training costs Frais de recyclage et de formation professionnelle MR_retraining_costs account_id 656 Benefits in kind Avantages en nature MR_benefits_in_kind account_id 657 Other Personnel charges Autres charges de personnel MR_personnel_charges account_id 658 Taxes, duties and similar payments Impôts, taxes et versements assimilés MR_taxes_duties balance aggregation MR_direct_taxes.balance + MR_indirect_taxes.balance + MR_registration_stamp.balance + MR_customs_duties.balance + MR_taxes_african_orgs.balance + MR_taxes_international_orgs.balance + MR_taxes_payable_abroad.balance + MR_taxes_penalities.balance Direct taxes and similar taxes Impôts directs et taxes assimilées MR_direct_taxes account_id 660 Taxes and indirect taxes Taxes et impôts indirects MR_indirect_taxes account_id 661 Registration and stamp Enregistrement et timbre MR_registration_stamp account_id 662 Customs duties Droits de douane MR_customs_duties account_id 663 Taxes and duties within the framework of African organizations Impôts et taxes dans le cadre d’organismes africains MR_taxes_african_orgs account_id 664 Taxes and duties within the framework of international organizations Impôts et taxes dans le cadre d’organismes internationaux MR_taxes_international_orgs account_id 665 Taxes and duties payable abroad Impôts et taxes exigibles à l’étranger MR_taxes_payable_abroad account_id 666 Tax Penalties and Fines Pénalités et amendes fiscales MR_taxes_penalities account_id 667 Financial charges Charges financières MR_financial_charges balance aggregation MR_loans_interest.balance + MR_accounts_interest.balance + MR_banking_interest.balance + MR_bonds_interest.balance + MR_discounts_granted.balance + MR_exchange_diff_loss.balance Interest on loans (including bond redemption premiums) Intérêts des emprunts (dont primes de remboursement des obligations) MR_loans_interest account_id 670 Interest on current accounts and deposits Intérêts des comptes courants et des dépôts MR_accounts_interest account_id 672 Banking and financing transaction interest Intérêts bancaires et sur opérations de financement MR_banking_interest account_id 673 Interest on guaranteed bonds Intérêts des obligations cautionnées MR_bonds_interest account_id 674 Discounts granted Escomptes accordés MR_discounts_granted account_id 676 Exchange differences (losses) Différences de change (pertes) MR_exchange_diff_loss account_id 678 Allocations to depreciation and provision accounts Dotations aux comptes d’amortissements et de provisions MR_depreciation_provision balance aggregation MR_depreciation_amortization_prov.balance + MR_depreciation_assets_prov.balance + MR_regulated_prov.balance + MR_risks_prov.balance Depreciation and amortization provisions (class 2) Dotations aux amortissements (classe 2) MR_depreciation_amortization_prov account_id 680 Allocations to provisions for depreciation of assets (classes 2, 3, 4 and 5) Dotations aux provisions pour dépréciation des éléments de l’actif (classes 2, 3, 4 et 5) MR_depreciation_assets_prov account_id 685 Allocations to regulated provisions Dotations aux provisions réglementées MR_regulated_prov account_id 686 Allocations to provisions for risks and charges Dotations aux provisions pour risques et charges MR_risks_prov account_id 687 Income and profit accounts Comptes de produits et profits par nature MR_income_and_profit 0 balance aggregation MR_goods_production_sales.balance + MR_production_stored.balance + MR_production_company.balance + MR_misc_products.balance + MR_operating_balancing_subsidies.balance + MR_financial_products.balance + MR_reversals_depreciation_provisions.balance + MR_immobilized_trasferred_costs.balance Sales of goods and Production sold Ventes de marchandises et production vendue MR_goods_production_sales balance aggregation MR_production_sold.balance + MR_production_sold_services.balance + MR_ancillary_activities.balance + MR_sales_goods_b.balance + MR_provision_personnel_invoiced.balance + MR_customer_allowances.balance + MR_discounts_granted_sales.balance Sale of goods (production sold) Vente de marchandises (production vendue) MR_production_sold account_id -700 Production sold (works, services) Production vendue (travaux, prestations de services) MR_production_sold_services account_id -701 Products from ancillary activities Produits des activités annexes MR_ancillary_activities account_id -706 Sales of goods B Ventes de marchandises B MR_sales_goods_b account_id -707 Recharged Personnel costs Mise à disposition de personnel facturée MR_provision_personnel_invoiced account_id -7084 Allowances granted to customers Subventions accordées aux clients MR_customer_allowances account_id -7087 Discounts and rebates granted on sales Rabais et remises accordés sur les ventes MR_discounts_granted_sales account_id -709 Production stored or destocking (variation for the financial year) Production stockée ou déstockage (variation de l'exercice) MR_production_stored balance aggregation MR_in_progress_variation.balance + MR_intermediate_variation.balance + MR_finished_variation.balance + MR_residual_variation.balance Variation of “in progress” production Variation des « en cours » de production MR_in_progress_variation account_id -713 Variation of intermediate products Variation des produits intermédiaires MR_intermediate_variation account_id -714 Variation of finished products Variation des produits finis MR_finished_variation account_id -715 Variation of residual products Variation des produits résiduels MR_residual_variation account_id -716 Production of the company for itself Production de l’entreprise pour elle-même MR_production_company balance aggregation MR_immobilized_production.balance + MR_self_consumed_production.balance + MR_company_services.balance Immobilized production (self-equipment) Production immobilisée (auto-équipement) MR_immobilized_production account_id -722 Self-consumed production Production auto-consommée MR_self_consumed_production account_id -723 Services provided by the company for itself Services rendus par l’entreprise pour elle-même MR_company_services account_id -726 Miscellaneous products and profits Produits et profits divers MR_misc_products balance aggregation MR_tenancies_sharecroppers.balance + MR_royalties_patents_income.balance + MR_discounts_allowences_obtained.balance + MR_attendance_fees_remuneration.balance + MR_equipment_grants_financial_year.balance + MR_contributions_received.balance + MR_amortized_receivables.balance + MR_tax_breaks.balance + MR_other_exceptional_profits.balance + MR_insurance_compensation.balance Tenancies and sharecroppers Fermages et métayers MR_tenancies_sharecroppers account_id -740 Royalties for concessions, patents, licenses, copyright and reproduction rights Redevances pour concessions, brevets, licences, droits d’auteur et de reproduction MR_royalties_patents_income account_id -741 Discounts, allowances and rebates obtained Remises, ristournes et rabais obtenus MR_discounts_allowences_obtained account_id -742 Attendance fees and remuneration of directors, managers, etc. Jetons de présence et rémunérations d’administrateurs, gérants... MR_attendance_fees_remuneration account_id -743 Equipment grants, share transferred to the results of the financial year Subventions d’équipement, quote-part virée aux résultats de l’exercice MR_equipment_grants_financial_year account_id -744 Contributions and donations received Cotisations et dons reçus MR_contributions_received account_id -745 Receipt of amortized receivables Rentrée des créances amorties MR_amortized_receivables account_id -746 Tax breaks Dégrèvements d’impôts MR_tax_breaks account_id -747 Other exceptional products and profits Autres produits et profits exceptionnels MR_other_exceptional_profits account_id -748 Insurance compensation in the nature of damages Indemnités d’assurance ayant un caractère de dommages-intérêts MR_insurance_compensation account_id -749 Operating subsidies and balancing subsidies Subventions d’exploitation et subventions d’équilibre MR_operating_balancing_subsidies balance aggregation MR_operating_grants.balance + MR_balance_subsidies.balance Operating grants Subventions d’exploitation MR_operating_grants account_id -76 Balance subsidies Subventions d’équilibre MR_balance_subsidies account_id -076 Financial products Produits financiers MR_financial_products balance aggregation MR_loans_fixed_asset_income.balance + MR_investment_fixed_asset_income.balance + MR_current_accounts_income.balance + MR_discounts_obtained.balance + MR_exchange_diff_gains.balance Income from loans and other fixed assets Revenus des prêts et autres créances immobilisées MR_loans_fixed_asset_income account_id -770 Income from fixed assets and investment securities Revenus des titres immobilisés et des valeurs mobilières de placement MR_investment_fixed_asset_income account_id -771 Income from current accounts and deposits Revenus des comptes courants et des dépôts MR_current_accounts_income account_id -772 Discounts obtained Escomptes obtenus MR_discounts_obtained account_id 776 Exchange rate differences (gains) Différences de change (gains) MR_exchange_diff_gains account_id -778 Reversals of depreciation and provisions Reprises sur amortissements et provisions MR_reversals_depreciation_provisions balance aggregation MR_reversals_depreciation.balance + MR_reversals_operating_prov.balance + MR_reversals_prov_depreciation.balance + MR_reversals_prov_risks.balance Reversals of depreciation Reprises sur amortissements MR_reversals_depreciation account_id -780 Reversals of operating provisions Reprises sur provisions opérationnelles MR_reversals_operating_prov account_id -781 Reversals of provisions for depreciation Reprises sur provisions pour dépréciation MR_reversals_prov_depreciation account_id -785 Reversals of provisions for risks and charges Reprises sur provisions pour risques et charges MR_reversals_prov_risks account_id -787 Costs to be immobilized or transferred Frais à immobiliser ou à transférer MR_immobilized_trasferred_costs balance aggregation MR_immobilized_costs.balance + MR_transferred_fees.balance Costs to be immobilized Frais à immobiliser MR_immobilized_costs account_id -791 Fees to be transferred Frais à transférer MR_transferred_fees balance aggregation MR_charges_third_parties.balance + MR_transferred_costs.balance + MR_transferred_benefits_in_kind.balance Charges attributable to third parties Charges imputables à des tiers MR_charges_third_parties account_id -7920 Costs to be transferred to asset disposal accounts Frais à transférer aux comptes de cession d’éléments de l’actif MR_transferred_costs account_id -7921 Benefits in kind Avantages en nature MR_transferred_benefits_in_kind account_id -7922