@financica/pcmn

Zero-dependency Belgian PCMN (Plan Comptable Minimum Normalisé). Two things behind two entry points:

• @financica/pcmn — the class taxonomy. Maps income-statement and fixed-asset account classes to a small set of economic categories, so any app in the suite classifies revenue, costs and assets the same way.
• @financica/pcmn/charts — the statutory charts themselves, for enterprises and for associations, in all four languages the CNC publishes them in. Kept behind its own entry point because it is ~200 kB of data.

import {
	plCategoryForCode,
	isCashClass,
	fixedAssetGroupForCode,
} from "@financica/pcmn";

plCategoryForCode("700000"); // "revenue"
plCategoryForCode("610000"); // "services"
plCategoryForCode("620200"); // "personnel"
plCategoryForCode("618000"); // "services"  <- the director-remuneration rule
isCashClass("550000"); // true
fixedAssetGroupForCode("23"); // "tangible"

The charts

import {
	accountByCode,
	labelFor,
	PCMN_ENTREPRISES,
	resolveCode,
} from "@financica/pcmn/charts";

labelFor(accountByCode(PCMN_ENTREPRISES, "440")!, "nl"); // "Leveranciers"
resolveCode(PCMN_ENTREPRISES, "5551")?.code; // "550" (the 550-559 range)

These are the annexe verbatim, which means they stop where the law stops:

• A range is one entry (code "643", codeTo "648"), not six accounts.
• An account the law prints without wording — 669, or the repealed 203 — has the empty string in every language. That is not a gap.
• A language is absent where that language's source does not have the account. Two such gaps exist and are the CNC's own: the French page omits the number of the 550-559 range, and the Dutch page prints 6701 twice where 6702 belongs. Neither is filled in from another language; labelFor falls back instead.
• Accounts the law leaves the entity to subdivide (61 into 610-616, say) are simply not here. An application seeds its own chart from this and adds what it needs.

The associations chart also carries rubric, the matching heading in the NBB annual-accounts model, on the 155 accounts the annexe gives it for.

The director-remuneration rule (618)

In the PCMN, the remuneration of a company director/manager who is not employed under a contract of employment (a self-employed dirigeant d'entreprise, the usual case for an SRL/SA founder paying themselves) is booked in account 618, which belongs to class 61 "Services et biens divers" — not class 62 "Rémunérations". plCategoryForCode encodes this so owner pay is never miscounted as personnel, which is what lets a financial plan reconcile against real bookkeeping.

Exports

• PlCategory, PCMN_PL_CLASSES, plCategoryForCode(code) — income-statement classes (60-66 charges, 70-76 income) and the categories they map to.
• DIRECTOR_REMUNERATION_ACCOUNT ("618").
• CASH_CLASSES, isCashClass(code) — liquidity classes 54/55/57.
• FixedAssetGroup, PCMN_FIXED_ASSET_CLASSES, fixedAssetGroupForCode(code) — balance-sheet fixed-asset classes 20-28.

From @financica/pcmn/charts:

• PCMN_ENTREPRISES (478 accounts), PCMN_ASSOCIATIONS (449), PCMN_CHARTS, chartById(id).
• PcmnAccount, PcmnChart, PcmnChartId, PcmnLanguage, PCMN_LANGUAGES.
• accountByCode(chart, code), coversCode(account, code), resolveCode(chart, code), labelFor(account, language, fallbacks?).

Provenance

Recovered from the CNC's own four-language publication of the annexe to the AR/KB of 21 October 2018 (annexe 1re for enterprises, annexe 3 for associations; CDE/WER art. III.84). German and English are the CNC's own translations, reachable only through its multilingual comparison view. The four renderings were extracted independently and reconciled against each other: they agree on the enterprises chart exactly, and on the associations chart apart from the two source defects noted above.

• ContraSide, contraSideForCode(code), isContraCode(code) — the rubrics the chart prints with a trailing "(–)", and the side their balance sits on. Uncalled capital (101) is debit-side equity, amounts written down (419) are credit-side assets, rebates allowed (708) are debit-side income. Covers the …9 accumulated-depreciation convention, so 2409 resolves against a 240 cost account without being listed.

Account codes may be passed at any length (2-digit class up to a full leaf code); classification uses the leading digits.

License

MIT