[
 {"instruction":"M14","code":"001","libelle":"Solde d'exécution de la section d'investissement reporté"}
,{"instruction":"M14","code":"001","libelle":"Déficit investissement reporté"}
,{"instruction":"M14","code":"002","libelle":"Résultat de fonctionnement reporté"}
,{"instruction":"M14","code":"002","libelle":"Excédent de fonctionnement reporté"}
,{"instruction":"M14","code":"010","libelle":"Stocks"}
,{"instruction":"M14","code":"011","libelle":"Charges à caractère général"}
,{"instruction":"M14","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M14","code":"013","libelle":"Atténuations de charges"}
,{"instruction":"M14","code":"014","libelle":"Atténuations de produits"}
,{"instruction":"M14","code":"020","libelle":"Dépenses imprévues"}
,{"instruction":"M14","code":"021","libelle":"Virement de la section de fonctionnement"}
,{"instruction":"M14","code":"022","libelle":"Dépenses imprévues"}
,{"instruction":"M14","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M14","code":"024","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M14","code":"040","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M14","code":"040","libelle":"Opération ordre transfert entre section"}
,{"instruction":"M14","code":"041","libelle":"Opérations patrimoniales"}
,{"instruction":"M14","code":"042","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M14","code":"042","libelle":"Opération d'ordre transfert entre section"}
,{"instruction":"M14","code":"043","libelle":"Opérat° ordre intérieur de la section"}
,{"instruction":"M14","code":"10","libelle":"Dotations, Fonds divers"}
,{"instruction":"M14","code":"10","libelle":"Dotations, fonds divers et réserves"}
,{"instruction":"M14","code":"12","libelle":"Résultat de fonctionnement"}
,{"instruction":"M14","code":"13","libelle":"Subventions d'investissement"}
,{"instruction":"M14","code":"16","libelle":"Emprunts et dettes assimilées"}
,{"instruction":"M14","code":"18","libelle":"Compte de liaison : affectat° (BA,régie)"}
,{"instruction":"M14","code":"20","libelle":"Immobilisations incorporelles"}
,{"instruction":"M14","code":"204","libelle":"Subventions d'équipement versées"}
,{"instruction":"M14","code":"21","libelle":"Immobilisations corporelles"}
,{"instruction":"M14","code":"21","libelle":"Immobilisation corporelle"}
,{"instruction":"M14","code":"22","libelle":"Immobilisations reçues en affectation"}
,{"instruction":"M14","code":"23","libelle":"Immobilisations en cours"}
,{"instruction":"M14","code":"23","libelle":"Immobilisatin en cours"}
,{"instruction":"M14","code":"26","libelle":"Participations et créances rattachées à des participations"}
,{"instruction":"M14","code":"27","libelle":"Autres immobilisations financières"}
,{"instruction":"M14","code":"4541","libelle":"Travaux effectués d'office pour le compte de tiers"}
,{"instruction":"M14","code":"4542","libelle":"Travaux effectués d'office pour le compte de tiers"}
,{"instruction":"M14","code":"45611","libelle":"Opérat° invest. établist enseignt région"}
,{"instruction":"M14","code":"45612","libelle":"Opérat° invest. établist enseignt région"}
,{"instruction":"M14","code":"45621","libelle":"Opérat° invest. établist enseignt départ"}
,{"instruction":"M14","code":"45622","libelle":"Opérat° invest. établist enseignt départ"}
,{"instruction":"M14","code":"4571","libelle":"Opérat° invest. voirie communale (grpt)"}
,{"instruction":"M14","code":"4572","libelle":"Opérat° invest. voirie communale (grpt)"}
,{"instruction":"M14","code":"4581","libelle":"Opérations sous mandat"}
,{"instruction":"M14","code":"4582","libelle":"Opérations sous mandat"}
,{"instruction":"M14","code":"50644","libelle":"AIDE A L'INSERTION"}
,{"instruction":"M14","code":"61003","libelle":"ANIMATION"}
,{"instruction":"M14","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M14","code":"65","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M14","code":"656","libelle":"Frais de fonctionnement des groupes d'élus"}
,{"instruction":"M14","code":"66","libelle":"Charges financières"}
,{"instruction":"M14","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M14","code":"68","libelle":"Dotations aux amortissements"}
,{"instruction":"M14","code":"68","libelle":"Dotations aux provisions semi-budgétaires"}
,{"instruction":"M14","code":"70","libelle":"Produits des services, du domaine et ventes diverses"}
,{"instruction":"M14","code":"73","libelle":"Impôts et taxes"}
,{"instruction":"M14","code":"74","libelle":"Dotations et participations"}
,{"instruction":"M14","code":"75","libelle":"Autres produits de gestion courante"}
,{"instruction":"M14","code":"76","libelle":"Produits financiers"}
,{"instruction":"M14","code":"77","libelle":"Produits exceptionnels"}
,{"instruction":"M14","code":"78","libelle":"Reprises sur provisions semi-budgétaires"}
,{"instruction":"M22","code":"001","libelle":"Excédents d'investissement reportés"}
,{"instruction":"M22","code":"002","libelle":"RESULTAT ANNEE N-2"}
,{"instruction":"M22","code":"21","libelle":"IMMOBILISATIONS CORPORELLES"}
,{"instruction":"M22","code":"28","libelle":"AMORTISSEMENTS DES IMMOBILISATIONS"}
,{"instruction":"M22","code":"60","libelle":"ACHATS"}
,{"instruction":"M22","code":"61","libelle":"SERVICES EXTERIEURS"}
,{"instruction":"M22","code":"62","libelle":"AUTRES SERVICES EXTERIEURS"}
,{"instruction":"M22","code":"63","libelle":"IMPOTS TAXES ET VERSEMENTS ASSIMILES"}
,{"instruction":"M22","code":"64","libelle":"CHARGES DE PERSONNEL"}
,{"instruction":"M22","code":"65","libelle":"AUTRES CHARGES DE GESTION COURANTE"}
,{"instruction":"M22","code":"66","libelle":"CHARGES FINANCIERES"}
,{"instruction":"M22","code":"67","libelle":"CHARGES EXCEPTIONNELLES"}
,{"instruction":"M22","code":"68","libelle":"DOTATIONS AUX AMORTISSEMENTS ET AUX PROVISIONS"}
,{"instruction":"M22","code":"70","libelle":"PRODUITS"}
,{"instruction":"M22","code":"74","libelle":"SUBVENTION D'EXPLOITATION"}
,{"instruction":"M22","code":"75","libelle":"AUTRES PRODUITS DE GESTION COURANTE"}
,{"instruction":"M22","code":"77","libelle":"PRODUITS DES ACTIVITES ANNEXES"}
,{"instruction":"M22","code":"78","libelle":"REPRISES SUR AMORTISSEMENTS ET PROVISIONS"}
,{"instruction":"M4","code":"00","libelle":"TEST"}
,{"instruction":"M4","code":"001","libelle":"Solde d'exécution de la section d'investissement reporté"}
,{"instruction":"M4","code":"002","libelle":"Résultat d'exploitation reporté"}
,{"instruction":"M4","code":"011","libelle":"Charges à caractère général"}
,{"instruction":"M4","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M4","code":"013","libelle":"Atténuations de charges"}
,{"instruction":"M4","code":"014","libelle":"Atténuations de produits"}
,{"instruction":"M4","code":"020","libelle":"Dépenses imprévues"}
,{"instruction":"M4","code":"021","libelle":"Virement de la section d'exploitation"}
,{"instruction":"M4","code":"022","libelle":"Dépenses imprévues"}
,{"instruction":"M4","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M4","code":"040","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M4","code":"041","libelle":"Opérations patrimoniales"}
,{"instruction":"M4","code":"042","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M4","code":"043","libelle":"Opérat° ordre intérieur de la section"}
,{"instruction":"M4","code":"10","libelle":"Dotations, fonds divers et réserves"}
,{"instruction":"M4","code":"13","libelle":"Subventions d'investissement"}
,{"instruction":"M4","code":"16","libelle":"Emprunts et dettes assimilées"}
,{"instruction":"M4","code":"18","libelle":"Compte de liaison : affectat° (BA,régie)"}
,{"instruction":"M4","code":"20","libelle":"Immobilisations incorporelles"}
,{"instruction":"M4","code":"21","libelle":"Immobilisations corporelles"}
,{"instruction":"M4","code":"22","libelle":"Immobilisations reçues en affectation ou en concession"}
,{"instruction":"M4","code":"23","libelle":"Immobilisations en cours"}
,{"instruction":"M4","code":"26","libelle":"Participations et créances rattachées à des participations"}
,{"instruction":"M4","code":"27","libelle":"Autres immobilisations financières"}
,{"instruction":"M4","code":"4581","libelle":"Opérations pour le compte de tiers"}
,{"instruction":"M4","code":"4582","libelle":"Opérations pour le compte de tiers"}
,{"instruction":"M4","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M4","code":"66","libelle":"Charges financières"}
,{"instruction":"M4","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M4","code":"68","libelle":"Dotations aux provisions et aux dépréciations"}
,{"instruction":"M4","code":"69","libelle":"Impôts sur les bénéfices et assimilés"}
,{"instruction":"M4","code":"70","libelle":"Ventes produits fabriqués, prestations"}
,{"instruction":"M4","code":"73","libelle":"Produits issus de la fiscalité"}
,{"instruction":"M4","code":"74","libelle":"Subventions d'exploitation"}
,{"instruction":"M4","code":"75","libelle":"Autres produits de gestion courante"}
,{"instruction":"M4","code":"76","libelle":"Produits financiers"}
,{"instruction":"M4","code":"77","libelle":"Produits exceptionnels"}
,{"instruction":"M4","code":"78","libelle":"Reprises sur provisions et dépréciations"}
,{"instruction":"M49","code":"00","libelle":"TEST"}
,{"instruction":"M49","code":"001","libelle":"Solde d'exécution de la section d'investissement reporté"}
,{"instruction":"M49","code":"002","libelle":"Résultat d'exploitation reporté"}
,{"instruction":"M49","code":"011","libelle":"Charges à caractère général"}
,{"instruction":"M49","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M49","code":"013","libelle":"Atténuations de charges"}
,{"instruction":"M49","code":"014","libelle":"Atténuations de produits"}
,{"instruction":"M49","code":"020","libelle":"Dépenses imprévues"}
,{"instruction":"M49","code":"021","libelle":"Virement de la section d'exploitation"}
,{"instruction":"M49","code":"022","libelle":"Dépenses imprévues"}
,{"instruction":"M49","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M49","code":"040","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M49","code":"041","libelle":"Opérations patrimoniales"}
,{"instruction":"M49","code":"042","libelle":"Opérations d'ordre de transfert entre sections"}
,{"instruction":"M49","code":"043","libelle":"Opérat° ordre intérieur de la section"}
,{"instruction":"M49","code":"10","libelle":"Dotations, fonds divers et réserves"}
,{"instruction":"M49","code":"13","libelle":"Subventions d'investissement"}
,{"instruction":"M49","code":"16","libelle":"Emprunts et dettes assimilées"}
,{"instruction":"M49","code":"18","libelle":"Compte de liaison : affectat° (BA,régie)"}
,{"instruction":"M49","code":"20","libelle":"Immobilisations incorporelles"}
,{"instruction":"M49","code":"21","libelle":"Immobilisations corporelles"}
,{"instruction":"M49","code":"22","libelle":"Immobilisations reçues en affectation ou en concession"}
,{"instruction":"M49","code":"23","libelle":"Immobilisations en cours"}
,{"instruction":"M49","code":"26","libelle":"Participations et créances rattachées à des participations"}
,{"instruction":"M49","code":"27","libelle":"Autres immobilisations financières"}
,{"instruction":"M49","code":"4581","libelle":"Opérations pour le compte de tiers"}
,{"instruction":"M49","code":"4582","libelle":"Opérations pour le compte de tiers"}
,{"instruction":"M49","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M49","code":"66","libelle":"Charges financières"}
,{"instruction":"M49","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M49","code":"68","libelle":"Dotations aux provisions et aux dépréciations"}
,{"instruction":"M49","code":"69","libelle":"Impôts sur les bénéfices et assimilés"}
,{"instruction":"M49","code":"70","libelle":"Ventes produits fabriqués, prestations"}
,{"instruction":"M49","code":"73","libelle":"Produits issus de la fiscalité"}
,{"instruction":"M49","code":"74","libelle":"Subventions d'exploitation"}
,{"instruction":"M49","code":"75","libelle":"Autres produits de gestion courante"}
,{"instruction":"M49","code":"76","libelle":"Produits financiers"}
,{"instruction":"M49","code":"77","libelle":"Produits exceptionnels"}
,{"instruction":"M49","code":"78","libelle":"Reprises sur provisions et dépréciations"}
,{"instruction":"M57","code":"001","libelle":"SOLDE D'EXÉCUTION DE LA SECTION D'INVESTISSEMENT REPORTÉ"}
,{"instruction":"M57","code":"002","libelle":"RÉSULTAT DE FONCTIONNEMENT REPORTÉ"}
,{"instruction":"M57","code":"011","libelle":"CHARGES À CARACTÈRE GÉNÉRAL"}
,{"instruction":"M57","code":"012","libelle":"CHARGES DE PERSONNEL ET FRAIS ASSIMILÉS"}
,{"instruction":"M57","code":"013","libelle":"ATTÉNUATIONS DE CHARGES"}
,{"instruction":"M57","code":"014","libelle":"ATTÉNUATIONS DE PRODUITS"}
,{"instruction":"M57","code":"016","libelle":"APA"}
,{"instruction":"M57","code":"017","libelle":"RSA \/ RÉGULARISATIONS DE RMI"}
,{"instruction":"M57","code":"018","libelle":"RSA"}
,{"instruction":"M57","code":"020","libelle":"DÉPENSES IMPRÉVUES"}
,{"instruction":"M57","code":"021","libelle":"VIREMENT DE LA SECTION DE FONCTIONNEMENT"}
,{"instruction":"M57","code":"022","libelle":"DÉPENSES IMPRÉVUES"}
,{"instruction":"M57","code":"023","libelle":"VIREMENT À LA SECTION D'INVESTISSEMENT"}
,{"instruction":"M57","code":"024","libelle":"PRODUITS DES CESSIONS D'IMMOBILISATIONS"}
,{"instruction":"M57","code":"040","libelle":"OPÉRATIONS D'ORDRE DE TRANSFERT ENTRE SECTIONS"}
,{"instruction":"M57","code":"041","libelle":"OPÉRATIONS PATRIMONIALES"}
,{"instruction":"M57","code":"042","libelle":"OPÉRATIONS D'ORDRE DE TRANSFERT ENTRE SECTIONS"}
,{"instruction":"M57","code":"043","libelle":"OPÉRATIONS D'ORDRE - INTÉRIEUR SECTION DE FONCTIONNEMENT"}
,{"instruction":"M57","code":"10","libelle":"DOTATIONS, FONDS DIVERS ET RÉSERVES"}
,{"instruction":"M57","code":"13","libelle":"SUBVENTIONS D'INVESTISSEMENT"}
,{"instruction":"M57","code":"16","libelle":"EMPRUNTS ET DETTES ASSIMILÉES"}
,{"instruction":"M57","code":"18","libelle":"COMPTE DE LIAISON : AFFECTATION (BUDGETS ANNEXES - RÉGIES)"}
,{"instruction":"M57","code":"20","libelle":"IMMOBILISATIONS INCORPORELLES"}
,{"instruction":"M57","code":"204","libelle":"SUBVENTIONS D'ÉQUIPEMENT VERSÉES"}
,{"instruction":"M57","code":"21","libelle":"IMMOBILISATIONS CORPORELLES"}
,{"instruction":"M57","code":"22","libelle":"IMMOBILISATIONS REÇUES EN AFFECTATION"}
,{"instruction":"M57","code":"23","libelle":"IMMOBILISATIONS EN COURS"}
,{"instruction":"M57","code":"26","libelle":"PARTICIPATIONS ET CRÉANCES RATTACHÉES À DES PARTICIPATIONS"}
,{"instruction":"M57","code":"27","libelle":"AUTRES IMMOBILISATIONS FINANCIÈRES"}
,{"instruction":"M57","code":"45411","libelle":"TRAVAUX EFFECTUÉS D'OFFICE"}
,{"instruction":"M57","code":"45412","libelle":"TRAVAUX EFFECTUÉS D'OFFICE"}
,{"instruction":"M57","code":"45421","libelle":"OPÉRATIONS DE REMEMBREMENT"}
,{"instruction":"M57","code":"45422","libelle":"OPÉRATIONS DE REMEMBREMENT"}
,{"instruction":"M57","code":"45431","libelle":"OPÉRATIONS DE DÉFENSE CONTRE LA MER"}
,{"instruction":"M57","code":"45432","libelle":"OPÉRATIONS DE DÉFENSE CONTRE LA MER"}
,{"instruction":"M57","code":"45441","libelle":"OPÉRATIONS D'AMÉNAGEMENT FONCIER"}
,{"instruction":"M57","code":"45442","libelle":"OPÉRATIONS D'AMÉNAGEMENT FONCIER"}
,{"instruction":"M57","code":"4551","libelle":"OPÉRATIONS D'INVESTISSEMENT SUR EPLE"}
,{"instruction":"M57","code":"4552","libelle":"OPÉRATIONS D'INVESTISSEMENT SUR EPLE"}
,{"instruction":"M57","code":"4581","libelle":"OPÉRATIONS SOUS MANDAT"}
,{"instruction":"M57","code":"4582","libelle":"OPÉRATIONS SOUS MANDAT"}
,{"instruction":"M57","code":"65","libelle":"AUTRES CHARGES DE GESTION COURANTE"}
,{"instruction":"M57","code":"6586","libelle":"FRAIS DE FONCTIONNEMENT DES GROUPES D'ÉLUS"}
,{"instruction":"M57","code":"66","libelle":"CHARGES FINANCIÈRES"}
,{"instruction":"M57","code":"67","libelle":"CHARGES EXCEPTIONNELLES"}
,{"instruction":"M57","code":"68","libelle":"DOTATIONS AUX PROVISIONS ET DÉPRÉCIATIONS"}
,{"instruction":"M57","code":"70","libelle":"PRODUITS DES SERVICES, DU DOMAINE ET VENTES DIVERSES"}
,{"instruction":"M57","code":"73","libelle":"IMPÔTS ET TAXES"}
,{"instruction":"M57","code":"731","libelle":"IMPOSITIONS DIRECTES"}
,{"instruction":"M57","code":"74","libelle":"DOTATIONS ET PARTICIPATIONS"}
,{"instruction":"M57","code":"75","libelle":"AUTRES PRODUITS DE GESTION COURANTE"}
,{"instruction":"M57","code":"76","libelle":"PRODUITS FINANCIERS"}
,{"instruction":"M57","code":"77","libelle":"PRODUITS EXCEPTIONNELS"}
,{"instruction":"M57","code":"78","libelle":"REPRISES SUR AMORTISSEMENTS, DÉPRÉCIATIONS ET PROVISIONS"}
]