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SF.net SVN: ledger-smb: [196] trunk/sql
- Subject: SF.net SVN: ledger-smb: [196] trunk/sql
- From: ..hidden..
- Date: Tue, 10 Oct 2006 07:03:53 -0700
Revision: 196
http://svn.sourceforge.net/ledger-smb/?rev=196&view=rev
Author: christopherm
Date: 2006-10-10 07:03:43 -0700 (Tue, 10 Oct 2006)
Log Message:
-----------
renaming Canada-French to more accurate Canada-Quebec, using utf-8 and setting correct provincial tax rate (7.5%)
Added Paths:
-----------
trunk/sql/Canada-Quebec-UTF8-gifi.sql
trunk/sql/Canada-Quebec_General-UTF8-chart.sql
Removed Paths:
-------------
trunk/sql/Canada-French-gifi.sql
trunk/sql/Canada-French_General-chart.sql
Deleted: trunk/sql/Canada-French-gifi.sql
===================================================================
--- trunk/sql/Canada-French-gifi.sql 2006-10-08 20:47:38 UTC (rev 195)
+++ trunk/sql/Canada-French-gifi.sql 2006-10-10 14:03:43 UTC (rev 196)
@@ -1,719 +0,0 @@
--- French Canadian GIFI
--- C\xE9line des Ligneris
--- checked DS. March 3, 2004
---
-INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et d\xE9p\xF4ts');
-INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
-INSERT INTO gifi (accno,description) VALUES ('1002','D\xE9p\xF4ts dans des banques et des institutions canadiennes \xAD monnaie canadienne');
-INSERT INTO gifi (accno,description) VALUES ('1003','D\xE9p\xF4ts dans des banques et des institutions canadiennes \xAD devises \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1004','D\xE9p\xF4ts dans des banques \xE9trang\xE8res \xAD monnaie canadienne');
-INSERT INTO gifi (accno,description) VALUES ('1005','D\xE9p\xF4ts dans des banques \xE9trang\xE8res \xAD devises \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de cr\xE9dit \xAD d\xE9p\xF4t central');
-INSERT INTO gifi (accno,description) VALUES ('1007','Autres \xE9l\xE9ments de l\'actif assimilables \xE0 de l\'encaisse');
-INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
-INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour cr\xE9ances douteuses');
-INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
-INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises cr\xE9ances \xAD comptes clients commerciaux');
-INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises cr\xE9ances \xAD personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1066','Imp\xF4ts \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1067','Int\xE9r\xEAts \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1069','Cr\xE9ances au titre de baux');
-INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour \xE9l\xE9ments douteux contenus dans certaines cr\xE9ances au titre de baux');
-INSERT INTO gifi (accno,description) VALUES ('1071','Comptes \xE0 recevoir d\'employ\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises cr\xE9ances \xAD employ\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1073','Montants \xE0 recevoir de membres d\'OSBL');
-INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
-INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises \xE0 vendre');
-INSERT INTO gifi (accno,description) VALUES ('1122','Pi\xE8ces et fournitures en stock');
-INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
-INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agr\xE9gats');
-INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
-INSERT INTO gifi (accno,description) VALUES ('1126','Mati\xE8res premi\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
-INSERT INTO gifi (accno,description) VALUES ('1180','Placements \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('1181','D\xE9p\xF4ts \xE0 terme canadiens');
-INSERT INTO gifi (accno,description) VALUES ('1182','Actions de soci\xE9t\xE9s canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Tr\xE9sor canadien');
-INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
-INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('1187','Placements \xE9trangers \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('1240','Pr\xEAts et effets \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1241','Pr\xEAts remboursables sur demande');
-INSERT INTO gifi (accno,description) VALUES ('1242','Autres pr\xEAts non rembours\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1243','Effets \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1244','Hypoth\xE8ques \xE0 recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (soci\xE9t\xE9s)');
-INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ soci\xE9t\xE9(s) de personnes');
-INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/soci\xE9t\xE9(s) de personnes');
-INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparent\xE9es/placements dans des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1401','Billets \xE0 demande de personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1402','Int\xE9r\xEAts \xE0 recevoir de personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1403','Pr\xEAts/avances \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
-INSERT INTO gifi (accno,description) VALUES ('1480','Autres \xE9l\xE9ments d\'actif \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('1481','Imp\xF4ts sur le revenu report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumul\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1483','Imp\xF4ts recouvrables/remboursables');
-INSERT INTO gifi (accno,description) VALUES ('1484','D\xE9penses pay\xE9es d\'avance');
-INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
-INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/d\xE9p\xF4ts sur soumissions');
-INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
-INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'am\xE9lioration des terrains');
-INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumul\xE9 de l\'am\xE9lioration des terrains');
-INSERT INTO gifi (accno,description) VALUES ('1620','Biens \xE9puisables');
-INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumul\xE9 des biens \xE9puisables');
-INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources p\xE9trolif\xE8res et en gaz naturel');
-INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumul\xE9 des biens en ressources');
-INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
-INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumul\xE9 des biens miniers');
-INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumul\xE9 des frais d\'exploration et d\'exploitation report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('1628','Carri\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumul\xE9 des carri\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1630','Carri\xE8res de gravier');
-INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumul\xE9 des carri\xE8res de gravier');
-INSERT INTO gifi (accno,description) VALUES ('1632','Concessions foresti\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumul\xE9 des concessions foresti\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('1680','B\xE2timents');
-INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumul\xE9 des b\xE2timents');
-INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
-INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumul\xE9 des installations de fabrication et de traitement');
-INSERT INTO gifi (accno,description) VALUES ('1684','B\xE2timents en construction');
-INSERT INTO gifi (accno,description) VALUES ('1740','Machines, mat\xE9riel, meubles et accessoires');
-INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumul\xE9 des machines, du mat\xE9riel, des meubles et des accessoires');
-INSERT INTO gifi (accno,description) VALUES ('1742','V\xE9hicules automobiles');
-INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumul\xE9 des v\xE9hicules automobiles');
-INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
-INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumul\xE9 sur les outils et les matrices');
-INSERT INTO gifi (accno,description) VALUES ('1746','Mat\xE9riel de construction et d\'excavation');
-INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumul\xE9 du mat\xE9riel de construction et d\'excavation');
-INSERT INTO gifi (accno,description) VALUES ('1748','Mat\xE9riel d\'exploitation foresti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumul\xE9 du mat\xE9riel d\'exploitation foresti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1750','Filets et mat\xE9riel de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumul\xE9 des filets et du mat\xE9riel de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('1752','Mat\xE9riel d\'exploitation mini\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumul\xE9 du mat\xE9riel d\'exploitation mini\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1754','R\xE9seaux p\xE9troliers et gaziers');
-INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumul\xE9 des r\xE9seaux p\xE9troliers et gaziers');
-INSERT INTO gifi (accno,description) VALUES ('1756','Mat\xE9riel de production pour les industries de ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumul\xE9 du mat\xE9riel de production de ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('1758','Mat\xE9riel de production autre que pour les industries de ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumul\xE9 du mat\xE9riel de production autre que pour les industries des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('1760','Mat\xE9riel d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumul\xE9 du mat\xE9riel d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('1762','Mat\xE9riel d\'exp\xE9dition');
-INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumul\xE9 du mat\xE9riel d\'exp\xE9dition');
-INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
-INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumul\xE9 des navires et des bateaux');
-INSERT INTO gifi (accno,description) VALUES ('1766','A\xE9ronefs');
-INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumul\xE9 des a\xE9ronefs');
-INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
-INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumul\xE9 des panneaux indicateurs');
-INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
-INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumul\xE9 des petits outils');
-INSERT INTO gifi (accno,description) VALUES ('1772','Mat\xE9riel de radio et de communication');
-INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumul\xE9 du mat\xE9riel de radio et de communication');
-INSERT INTO gifi (accno,description) VALUES ('1774','Mat\xE9riel informatique/logiciels');
-INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumul\xE9 du mat\xE9riel informatique / logiciels');
-INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
-INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumul\xE9 des instruments de musique');
-INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
-INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumul\xE9 des satellites');
-INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
-INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumul\xE9 des stations terrestres');
-INSERT INTO gifi (accno,description) VALUES ('1782','Machines et mat\xE9riel en cours de fabrication');
-INSERT INTO gifi (accno,description) VALUES ('1783','Mat\xE9riel de transport');
-INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumul\xE9 du mat\xE9riel de transport');
-INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumul\xE9 des autres machines et d\'autre mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
-INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumul\xE9 des meubles et des accessoires');
-INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumul\xE9 des autres immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation foresti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumul\xE9 des chemins d\'exploitation foresti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphalt\xE9es et parcs de stationnement');
-INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphalt\xE9es et des parcs de stationnement');
-INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
-INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumul\xE9 des quais');
-INSERT INTO gifi (accno,description) VALUES ('1908','Cl\xF4tures');
-INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumul\xE9 des cl\xF4tures');
-INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location \xAD acquisition (b\xE2timents)');
-INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumul\xE9 des contrats de location - acquisition (b\xE2timents)');
-INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location \xAD acquisition (mat\xE9riel)');
-INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumul\xE9 des contrats de location \xAD acquisition (mat\xE9riel)');
-INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location \xAD acquisition (v\xE9hicules)');
-INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumul\xE9 des contrats de location \xAD acquisition (v\xE9hicules)');
-INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location \xAD acquisition (autres)panneaux');
-INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumul\xE9 des contrats de location \xAD acquisition (autres)');
-INSERT INTO gifi (accno,description) VALUES ('1918','Am\xE9liorations locatives');
-INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumul\xE9 des am\xE9liorations locatives');
-INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
-INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
-INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumul\xE9 des aires de campings');
-INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumul\xE9 des immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumul\xE9 de l\'actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
-INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumul\xE9 de l\'achalandage');
-INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
-INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumul\xE9 des contingents');
-INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
-INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumul\xE9 des permis');
-INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en soci\xE9t\xE9');
-INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumul\xE9 des frais de constitution en soci\xE9t\xE9');
-INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
-INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumul\xE9 des marques de commerce et des brevets');
-INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
-INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumul\xE9 des listes de clients');
-INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
-INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumul\xE9 des droits');
-INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et d\xE9veloppement');
-INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumul\xE9 de la recherche et du d\xE9veloppement');
-INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs \xE0 des ressources');
-INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumul\xE9 des droits relatifs \xE0 des ressources');
-INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
-INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumul\xE9 des droits de coupe');
-INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
-INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumul\xE9 des droits miniers');
-INSERT INTO gifi (accno,description) VALUES ('2076','Droits p\xE9troliers et gaziers');
-INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumul\xE9 des droits p\xE9troliers et gaziers');
-INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumul\xE9 de l\'actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (soci\xE9t\xE9s)');
-INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
-INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/soci\xE9t\xE9(s) de personnes');
-INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/soci\xE9t\xE9(s)de personnes');
-INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparent\xE9es/');
-INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des soci\xE9t\xE9s canadiennes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2243','Pr\xEAts/avances \xE0 des soci\xE9t\xE9s canadiennes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des soci\xE9t\xE9s canadiennes apparent\xE9es \xE0 la valeur d\'acquisition');
-INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des soci\xE9t\xE9s canadiennes apparent\xE9es \xE0 la valeur de consolidation');
-INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties \xE9trang\xE8res apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des soci\xE9t\xE9s \xE9trang\xE8res apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2248','Pr\xEAts/avances \xE0 des soci\xE9t\xE9s \xE9trang\xE8res apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des soci\xE9t\xE9s \xE9trang\xE8res apparent\xE9es \xE0 la valeur d\'acquisition');
-INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des soci\xE9t\xE9s \xE9trang\xE8res apparent\xE9es \xE0 la valeur de consolidation');
-INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
-INSERT INTO gifi (accno,description) VALUES ('2300','Placements \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des soci\xE9t\xE9s \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements \xE0 l\'\xE9tranger');
-INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des soci\xE9t\xE9s canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('2304','Titres de cr\xE9ances du gouvernement du Canada');
-INSERT INTO gifi (accno,description) VALUES ('2305','Titres de cr\xE9ances des gouvernements provinciaux et des administrations municipales du Canada');
-INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et d\xE9bentures de soci\xE9t\xE9s canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('2307','Titres de cr\xE9ances');
-INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
-INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis \xE0 la suite d\'une entente de rachat');
-INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de cr\xE9dit centrale');
-INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2360','Pr\xEAts \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2361','Pr\xEAts hypoth\xE9caires');
-INSERT INTO gifi (accno,description) VALUES ('2362','Pr\xEAts personnels et pr\xEAts sur carte de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('2363','Pr\xEAts au gouvernement et pr\xEAts commerciaux');
-INSERT INTO gifi (accno,description) VALUES ('2364','Marge de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('2420','Autres \xE9l\xE9ments d\'actif \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2421','Imp\xF4ts sur le revenu report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2422','Frais du r\xE9gime de pension report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non mat\xE9rialis\xE9es report\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2424','Autres \xE9l\xE9ments/frais report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumul\xE9 des frais report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de r\xE9serve');
-INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
-INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2590','Actif d\xE9tenu en fiducie');
-INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
-INSERT INTO gifi (accno,description) VALUES ('2600','D\xE9couvert bancaire');
-INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux \xE0 payer \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2624','Salaires \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'imp\xF4ts et de taxes \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2629','Int\xE9r\xEAts \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2630','Montants \xE0 payer aux membres d\'OSBL');
-INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et imp\xF4ts \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2700','Dettes \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts aupr\xE8s de banques canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('2702','\xC9l\xE9ment de passif pour les titres vendus \xE0 d\xE9couvert');
-INSERT INTO gifi (accno,description) VALUES ('2703','\xC9l\xE9ment de passif pour les titres vendus \xE0 la suite d\'une entente de rachat');
-INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
-INSERT INTO gifi (accno,description) VALUES ('2705','Ch\xE8ques et autres items en circulation');
-INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
-INSERT INTO gifi (accno,description) VALUES ('2770','Revenus report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues \xE0 un(des) actionnaire(s)/administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues \xE0 un(des) actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues \xE0 un(des) actionnaire(s) (soci\xE9t\xE9s)');
-INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues \xE0 un(des) administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues \xE0 une(des) coentreprise(s)/ soci\xE9t\xE9(s) de personnes');
-INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2861','Billets \xE0 demande dus \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2862','Int\xE9r\xEAts \xE0 payer \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2863','Avances \xE0 payer \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('2920','Portion \xE0 court terme du passif \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
-INSERT INTO gifi (accno,description) VALUES ('2960','Autres \xE9l\xE9ments du passif \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('2961','Sommes re\xE7ues en d\xE9p\xF4ts');
-INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes \xE0 payer');
-INSERT INTO gifi (accno,description) VALUES ('2963','Imp\xF4ts sur le revenu report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2964','R\xE9serve pour garanties et indemnit\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et r\xE9serves g\xE9n\xE9rales');
-INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'\xE9quipage');
-INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('3140','Dette \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('3141','Hypoth\xE8ques');
-INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une soci\xE9t\xE9 de cr\xE9dit agricole');
-INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque \xE0 charte');
-INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coop\xE9rative de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
-INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
-INSERT INTO gifi (accno,description) VALUES ('3147','Pr\xEAt personnel');
-INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une f\xE9d\xE9ration, d\'une centrale ou de');
-INSERT INTO gifi (accno,description) VALUES ('3149','Marge de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('3150','\xC9l\xE9ment de passif pour les titres vendus \xE0');
-INSERT INTO gifi (accno,description) VALUES ('3151','\xC9l\xE9ment de passif pour les titres vendus \xE0 la suite d\'une entente de rachat');
-INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
-INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financi\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et d\xE9bentures');
-INSERT INTO gifi (accno,description) VALUES ('3220','Revenus report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('3240','Imp\xF4ts sur le revenu report\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues \xE0 un(des) actionnaire(s)/ administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues \xE0 un(des) actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues \xE0 un(des) actionnaire(s) (soci\xE9t\xE9s)');
-INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues \xE0 un(des) administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues \xE0 des membres');
-INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues \xE0 une(des) coentreprise(s)/soci\xE9t\xE9(s) de personnes');
-INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues \xE0 des personnes canadiennes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues \xE0 des personnes \xE9trang\xE8res apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('3320','Autres \xE9l\xE9ments de passif \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('3322','R\xE9serves pour garanties et indemnit\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
-INSERT INTO gifi (accno,description) VALUES ('3324','Contribution \xE0 une fiducie pour l\'environnement');
-INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et r\xE9serves g\xE9n\xE9rales');
-INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privil\xE9gi\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('3327','R\xE9partition aux membres');
-INSERT INTO gifi (accno,description) VALUES ('3328','Revenus diff\xE9r\xE9s de contrats incomplets');
-INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
-INSERT INTO gifi (accno,description) VALUES ('3470','Sommes d\xE9tenues en fiducie');
-INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
-INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
-INSERT INTO gifi (accno,description) VALUES ('3520','Actions privil\xE9gi\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
-INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
-INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
-INSERT INTO gifi (accno,description) VALUES ('3543','R\xE9serve g\xE9n\xE9rale');
-INSERT INTO gifi (accno,description) VALUES ('3570','Compte du si\xE8ge social');
-INSERT INTO gifi (accno,description) VALUES ('3600','B\xE9n\xE9fices non r\xE9partis/d\xE9ficit');
-INSERT INTO gifi (accno,description) VALUES ('3620','Total des capitaux propres');
-INSERT INTO gifi (accno,description) VALUES ('3640','Total du passif et des capitaux propres');
-INSERT INTO gifi (accno,description) VALUES ('3680','Revenu net/perte nette');
-INSERT INTO gifi (accno,description) VALUES ('3700','Dividendes d\xE9clar\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en esp\xE8ces');
-INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
-INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices ant\xE9rieurs');
-INSERT INTO gifi (accno,description) VALUES ('3740','Autres \xE9l\xE9ments touchant les b\xE9n\xE9fices non r\xE9partis');
-INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
-INSERT INTO gifi (accno,description) VALUES ('3742','R\xE9serves sp\xE9ciales');
-INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
-INSERT INTO gifi (accno,description) VALUES ('3744','\xC9l\xE9ments inhabituels de revenus');
-INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
-INSERT INTO gifi (accno,description) VALUES ('3849','B\xE9n\xE9fices non r\xE9partis/d\xE9ficit \xAD fin de l\'exercice');
-INSERT INTO gifi (accno,description) VALUES ('8000','Ventes commerciales de biens et services');
-INSERT INTO gifi (accno,description) VALUES ('8020','Ventes de biens et de services \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
-INSERT INTO gifi (accno,description) VALUES ('8040','Ventes de ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('8041','Ventes de p\xE9trole et de gaz naturel');
-INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de p\xE9trole et de gaz naturel \xE0 des personnes apparent\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
-INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
-INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
-INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reli\xE9es \xE0 l\'exploration s\xE9ismique');
-INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation mini\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
-INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
-INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
-INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une soci\xE9t\xE9 de personnes/coentreprise \xAD p\xE9trole et gaz');
-INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une soci\xE9t\xE9 de personnes/coentreprise \xAD mines');
-INSERT INTO gifi (accno,description) VALUES ('8053','Autres revenus de production');
-INSERT INTO gifi (accno,description) VALUES ('8089','Total des ventes de biens et services');
-INSERT INTO gifi (accno,description) VALUES ('8090','Revenus de placements');
-INSERT INTO gifi (accno,description) VALUES ('8091','Int\xE9r\xEAt de sources \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8092','Int\xE9r\xEAt d\'obligations et de d\xE9bentures canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('8093','Int\xE9r\xEAt de pr\xEAts hypoth\xE9caires canadiens');
-INSERT INTO gifi (accno,description) VALUES ('8094','Int\xE9r\xEAt d\'autres sources canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('8095','Revenus de dividendes');
-INSERT INTO gifi (accno,description) VALUES ('8096','Dividendes de sources canadiennes');
-INSERT INTO gifi (accno,description) VALUES ('8097','Dividendes de sources \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'int\xE9r\xEAt (institutions financi\xE8res)');
-INSERT INTO gifi (accno,description) VALUES ('8101','Int\xE9r\xEAt de pr\xEAts');
-INSERT INTO gifi (accno,description) VALUES ('8102','Int\xE9r\xEAt de valeurs mobili\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8103','Int\xE9r\xEAt des d\xE9p\xF4ts en banque');
-INSERT INTO gifi (accno,description) VALUES ('8120','Revenus de commissions');
-INSERT INTO gifi (accno,description) VALUES ('8121','Revenus de commissions sur les transactions immobili\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
-INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobili\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
-INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de v\xE9hicules');
-INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('8161','Ventes de poisson');
-INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
-INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, cr\xE9dits et d\xE9gr\xE8vements de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('8165','Indemnit\xE9 pour perte d\'un revenu ou d\'un bien de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de p\xEAcheur \xE0 la part');
-INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'\xE9l\xE9ments d\'actif');
-INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
-INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
-INSERT INTO gifi (accno,description) VALUES ('8220','Montants re\xE7us d\'OSBL');
-INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adh\xE9sion');
-INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
-INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
-INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activit\xE9s de l\'organisme');
-INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
-INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises \xE9trang\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de soci\xE9t\xE9s affili\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
-INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
-INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des soci\xE9t\xE9s de personnes');
-INSERT INTO gifi (accno,description) VALUES ('8236','R\xE9alisation de revenus diff\xE9r\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('8238','Cr\xE9dits d\'imp\xF4ts pour redevances de l\'Alberta');
-INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
-INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de t\xE9l\xE9communications');
-INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
-INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
-INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
-INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des d\xE9p\xF4ts');
-INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
-INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
-INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
-INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
-INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises cr\xE9ances');
-INSERT INTO gifi (accno,description) VALUES ('8299','Total des revenus');
-INSERT INTO gifi (accno,description) VALUES ('8300','Stock d\'ouverture');
-INSERT INTO gifi (accno,description) VALUES ('8301','Stock d\'ouverture \xAD produits finis');
-INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture \xAD mati\xE8res premi\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture \xAD produits en cours de fabrication');
-INSERT INTO gifi (accno,description) VALUES ('8320','Achats/co\xFBt des mat\xE9riaux');
-INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
-INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
-INSERT INTO gifi (accno,description) VALUES ('8360','Fournisseurs et sous-traitants');
-INSERT INTO gifi (accno,description) VALUES ('8370','Co\xFBts de production (autres que ressources naturelles)');
-INSERT INTO gifi (accno,description) VALUES ('8400','Co\xFBts de production des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
-INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
-INSERT INTO gifi (accno,description) VALUES ('8403','Co\xFBts de restauration des sites d\'exploitation');
-INSERT INTO gifi (accno,description) VALUES ('8404','Redevances d\xE9rogatoires brutes');
-INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propri\xE9t\xE9 franche');
-INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
-INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de g\xE9ologie');
-INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
-INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
-INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'am\xE9nagement');
-INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exig\xE9es par la Couronne');
-INSERT INTO gifi (accno,description) VALUES ('8436','Redevances \xE0 la Couronne');
-INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
-INSERT INTO gifi (accno,description) VALUES ('8438','Imp\xF4ts sur le minerai de propri\xE9t\xE9 franche');
-INSERT INTO gifi (accno,description) VALUES ('8439','Imp\xF4ts miniers');
-INSERT INTO gifi (accno,description) VALUES ('8440','Frais de location des sables bitumineux');
-INSERT INTO gifi (accno,description) VALUES ('8441','Surtaxe de la Saskatchewan sur les ressources');
-INSERT INTO gifi (accno,description) VALUES ('8450','Autres co\xFBts directs');
-INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('8452','Cour \xE0 bois');
-INSERT INTO gifi (accno,description) VALUES ('8453','Co\xFBts d\'exploitation foresti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('8454','Co\xFBts des chemins forestiers');
-INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
-INSERT INTO gifi (accno,description) VALUES ('8456','Co\xFBts des redevances');
-INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport \xE0 l\'achat et droits');
-INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
-INSERT INTO gifi (accno,description) VALUES ('8459','Co\xFBt direct de l\'amortissement des biens corporels');
-INSERT INTO gifi (accno,description) VALUES ('8460','Co\xFBt direct de l\'amortissement des biens constitu\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribu\xE9s au co\xFBt des ventes');
-INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
-INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture \xAD produits finis');
-INSERT INTO gifi (accno,description) VALUES ('8502','Stock de fermeture \xAD mati\xE8res premi\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture \xAD travaux en cours de fabrication');
-INSERT INTO gifi (accno,description) VALUES ('8518','Co\xFBt des ventes');
-INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
-INSERT INTO gifi (accno,description) VALUES ('8520','Publicit\xE9 et promotion');
-INSERT INTO gifi (accno,description) VALUES ('8521','Publicit\xE9');
-INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
-INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de repr\xE9sentation');
-INSERT INTO gifi (accno,description) VALUES ('8524','Promotion');
-INSERT INTO gifi (accno,description) VALUES ('8570','Amortissement de biens incorporels');
-INSERT INTO gifi (accno,description) VALUES ('8590','Cr\xE9ances irr\xE9couvrables');
-INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur pr\xEAts');
-INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur pr\xEAts');
-INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
-INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
-INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
-INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux r\xE9gimes de revenus diff\xE9r\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitu\xE9s par des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
-INSERT INTO gifi (accno,description) VALUES ('8690','Assurances');
-INSERT INTO gifi (accno,description) VALUES ('8691','Assurance sur la vie des dirigeants');
-INSERT INTO gifi (accno,description) VALUES ('8710','Int\xE9r\xEAts et frais bancaires');
-INSERT INTO gifi (accno,description) VALUES ('8711','Int\xE9r\xEAts sur les dettes \xE0 court terme');
-INSERT INTO gifi (accno,description) VALUES ('8712','Int\xE9r\xEAts sur les obligations et les d\xE9bentures');
-INSERT INTO gifi (accno,description) VALUES ('8713','Int\xE9r\xEAts sur les pr\xEAts hypoth\xE9caires');
-INSERT INTO gifi (accno,description) VALUES ('8714','Int\xE9r\xEAts sur les dettes \xE0 long terme');
-INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
-INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de cr\xE9dit');
-INSERT INTO gifi (accno,description) VALUES ('8740','Int\xE9r\xEAts pay\xE9s (institutions financi\xE8res)');
-INSERT INTO gifi (accno,description) VALUES ('8741','Int\xE9r\xEAts pay\xE9s sur d\xE9p\xF4ts');
-INSERT INTO gifi (accno,description) VALUES ('8742','Int\xE9r\xEAts pay\xE9s sur les obligations et les d\xE9bentures');
-INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adh\xE9sion et licences');
-INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adh\xE9sion');
-INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d\'affaires');
-INSERT INTO gifi (accno,description) VALUES ('8763','Frais de franchise');
-INSERT INTO gifi (accno,description) VALUES ('8764','Frais \xE0 verser aux gouvernements');
-INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes soci\xE9t\xE9s du Nouveau-Brunswick');
-INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes soci\xE9t\xE9s de la Nouvelle-\xC9cosse');
-INSERT INTO gifi (accno,description) VALUES ('8810','Frais de bureau');
-INSERT INTO gifi (accno,description) VALUES ('8811','Papeterie et fournitures de bureau');
-INSERT INTO gifi (accno,description) VALUES ('8812','Services de bureau');
-INSERT INTO gifi (accno,description) VALUES ('8813','Traitement des donn\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
-INSERT INTO gifi (accno,description) VALUES ('8861','Frais l\xE9gaux');
-INSERT INTO gifi (accno,description) VALUES ('8862','Frais comptables');
-INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d\'experts-conseils');
-INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d\'architectes');
-INSERT INTO gifi (accno,description) VALUES ('8865','Frais d\'\xE9valuation');
-INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
-INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires m\xE9dicaux');
-INSERT INTO gifi (accno,description) VALUES ('8868','Frais de v\xE9t\xE9rinaire');
-INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
-INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
-INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
-INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
-INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
-INSERT INTO gifi (accno,description) VALUES ('8874','Co\xFBts de restructuration');
-INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobili\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
-INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
-INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
-INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
-INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
-INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropri\xE9t\xE9');
-INSERT INTO gifi (accno,description) VALUES ('8914','Location de mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('8915','Location de v\xE9hicules motoris\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('8916','Amarrage (bateau)');
-INSERT INTO gifi (accno,description) VALUES ('8917','Entreposage');
-INSERT INTO gifi (accno,description) VALUES ('8918','Location de contingents');
-INSERT INTO gifi (accno,description) VALUES ('8960','R\xE9parations et entretien');
-INSERT INTO gifi (accno,description) VALUES ('8961','R\xE9parations et entretien \xAD b\xE2timents');
-INSERT INTO gifi (accno,description) VALUES ('8962','R\xE9parations et entretien \xAD v\xE9hicules');
-INSERT INTO gifi (accno,description) VALUES ('8963','R\xE9parations et entretien \xAD bateaux');
-INSERT INTO gifi (accno,description) VALUES ('8964','R\xE9parations et entretien \xAD machines et mat\xE9riel');
-INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de r\xE9paration et d\'entretien');
-INSERT INTO gifi (accno,description) VALUES ('9011','D\xE9pense d\'usinage');
-INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
-INSERT INTO gifi (accno,description) VALUES ('9013','S\xE9curit\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9014','Enl\xE8vement des d\xE9chets');
-INSERT INTO gifi (accno,description) VALUES ('9060','Salaires et traitements');
-INSERT INTO gifi (accno,description) VALUES ('9061','Commissions');
-INSERT INTO gifi (accno,description) VALUES ('9062','Part de l\'\xE9quipage');
-INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
-INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de pr\xE9sence des administrateurs');
-INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
-INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employ\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
-INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
-INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
-INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
-INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
-INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
-INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
-INSERT INTO gifi (accno,description) VALUES ('9136','Mat\xE9riel de p\xEAche');
-INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pi\xE8ges');
-INSERT INTO gifi (accno,description) VALUES ('9138','Sel, app\xE2ts et glace');
-INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
-INSERT INTO gifi (accno,description) VALUES ('9150','D\xE9penses li\xE9es \xE0 l\'informatique');
-INSERT INTO gifi (accno,description) VALUES ('9151','Am\xE9liorations et modernisations');
-INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
-INSERT INTO gifi (accno,description) VALUES ('9180','Taxes fonci\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('9200','Frais de d\xE9placement');
-INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
-INSERT INTO gifi (accno,description) VALUES ('9221','\xC9lectricit\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9222','Eau');
-INSERT INTO gifi (accno,description) VALUES ('9223','Chauffage');
-INSERT INTO gifi (accno,description) VALUES ('9224','Frais de carburant');
-INSERT INTO gifi (accno,description) VALUES ('9270','Autres d\xE9penses');
-INSERT INTO gifi (accno,description) VALUES ('9271','\xC9carts de caisse');
-INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la soci\xE9t\xE9 m\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('9273','Frais de vente');
-INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d\'entreposage');
-INSERT INTO gifi (accno,description) VALUES ('9275','Livraison, fret et messageries');
-INSERT INTO gifi (accno,description) VALUES ('9276','Frais de garantie');
-INSERT INTO gifi (accno,description) VALUES ('9277','Frais de redevances \xAD r\xE9sidents');
-INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances \xAD non-r\xE9sidents');
-INSERT INTO gifi (accno,description) VALUES ('9279','Frais de d\xE9chargement');
-INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
-INSERT INTO gifi (accno,description) VALUES ('9281','Frais de v\xE9hicules');
-INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et d\xE9veloppement');
-INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'imp\xF4ts');
-INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais g\xE9n\xE9raux');
-INSERT INTO gifi (accno,description) VALUES ('9285','D\xE9penses entre divisions');
-INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
-INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
-INSERT INTO gifi (accno,description) VALUES ('9368','Total des d\xE9penses');
-INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
-INSERT INTO gifi (accno,description) VALUES ('9370','Grains et ol\xE9agineux');
-INSERT INTO gifi (accno,description) VALUES ('9371','Bl\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9372','Avoine');
-INSERT INTO gifi (accno,description) VALUES ('9373','Orge');
-INSERT INTO gifi (accno,description) VALUES ('9374','Grains mixtes');
-INSERT INTO gifi (accno,description) VALUES ('9375','Ma\xEFs');
-INSERT INTO gifi (accno,description) VALUES ('9376','Canola');
-INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
-INSERT INTO gifi (accno,description) VALUES ('9378','F\xE8ves soya');
-INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du bl\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres r\xE9coltes');
-INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
-INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
-INSERT INTO gifi (accno,description) VALUES ('9423','L\xE9gumes');
-INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
-INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de p\xE9pini\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('9426','R\xE9colte de fourrage');
-INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du b\xE9tail et des produits d\'origine');
-INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
-INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
-INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
-INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
-INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
-INSERT INTO gifi (accno,description) VALUES ('9476','Lait et cr\xE8me (\xE0 l\'exclusion des subventions pour');
-INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
-INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
-INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couv\xE9e et \xE9levage)');
-INSERT INTO gifi (accno,description) VALUES ('9480','Chevaux (reproduction et viande)');
-INSERT INTO gifi (accno,description) VALUES ('9520','Autres produits');
-INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l\'\xE9rable');
-INSERT INTO gifi (accno,description) VALUES ('9522','Ins\xE9mination artificielle');
-INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
-INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
-INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
-INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laiti\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-r\xE9colte');
-INSERT INTO gifi (accno,description) VALUES ('9543','Paiements du CSRN');
-INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d\'aide en cas de catastrophe');
-INSERT INTO gifi (accno,description) VALUES ('9570','Remises');
-INSERT INTO gifi (accno,description) VALUES ('9571','Remises \xAD carburant');
-INSERT INTO gifi (accno,description) VALUES ('9572','Remises \xAD int\xE9r\xEAt');
-INSERT INTO gifi (accno,description) VALUES ('9573','Remises \xAD taxes fonci\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les d\xE9penses');
-INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les d\xE9penses non');
-INSERT INTO gifi (accno,description) VALUES ('9600','Autres revenus/pertes agricoles');
-INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
-INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
-INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
-INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
-INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
-INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
-INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en int\xE9r\xEAt');
-INSERT INTO gifi (accno,description) VALUES ('9608','Revenu de dividendes');
-INSERT INTO gifi (accno,description) VALUES ('9609','Profits/pertes sur la disposition de biens');
-INSERT INTO gifi (accno,description) VALUES ('9610','Gravier');
-INSERT INTO gifi (accno,description) VALUES ('9611','Camionnage');
-INSERT INTO gifi (accno,description) VALUES ('9612','Revente des denr\xE9es achet\xE9es');
-INSERT INTO gifi (accno,description) VALUES ('9613','Contrat-location (carburant, huile, puits, superficie, etc.)');
-INSERT INTO gifi (accno,description) VALUES ('9614','Location de machines');
-INSERT INTO gifi (accno,description) VALUES ('9615','Revenus/pertes des soci\xE9t\xE9s de personnes agricoles');
-INSERT INTO gifi (accno,description) VALUES ('9616','Revenus/pertes des coentreprises agricoles');
-INSERT INTO gifi (accno,description) VALUES ('9650','Revenu non agricole');
-INSERT INTO gifi (accno,description) VALUES ('9659','Total des revenus agricoles');
-INSERT INTO gifi (accno,description) VALUES ('9660','D\xE9penses li\xE9es aux r\xE9coltes');
-INSERT INTO gifi (accno,description) VALUES ('9661','Contenants, ficelles et fils pour emballage');
-INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
-INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
-INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
-INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (r\xE9colte) CSRN SAR');
-INSERT INTO gifi (accno,description) VALUES ('9710','D\xE9penses li\xE9es au b\xE9tail');
-INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppl\xE9ments, paille et liti\xE8re');
-INSERT INTO gifi (accno,description) VALUES ('9712','Achats de b\xE9tail');
-INSERT INTO gifi (accno,description) VALUES ('9713','Frais de v\xE9t\xE9rinaire, de m\xE9dicaments et de reproduction');
-INSERT INTO gifi (accno,description) VALUES ('9714','Sel et min\xE9raux');
-INSERT INTO gifi (accno,description) VALUES ('9760','D\xE9penses li\xE9es aux machines');
-INSERT INTO gifi (accno,description) VALUES ('9761','Assurance pour les machines');
-INSERT INTO gifi (accno,description) VALUES ('9762','Plaques pour les machines');
-INSERT INTO gifi (accno,description) VALUES ('9763','R\xE9paration des machines');
-INSERT INTO gifi (accno,description) VALUES ('9764','Carburant pour les machines');
-INSERT INTO gifi (accno,description) VALUES ('9765','Contrat-location de machines');
-INSERT INTO gifi (accno,description) VALUES ('9790','D\xE9penses agricoles g\xE9n\xE9rales');
-INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
-INSERT INTO gifi (accno,description) VALUES ('9792','Publicit\xE9, promotion et d\xE9penses de mise en march\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises cr\xE9ances');
-INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux li\xE9s aux salaires des employ\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9795','R\xE9parations et entretien des b\xE2timents');
-INSERT INTO gifi (accno,description) VALUES ('9796','D\xE9frichage, nivellement et drainage de terrains');
-INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-r\xE9colte, de RARB et de');
-INSERT INTO gifi (accno,description) VALUES ('9798','Travail sur commande ou en sous-traitance');
-INSERT INTO gifi (accno,description) VALUES ('9799','\xC9lectricit\xE9');
-INSERT INTO gifi (accno,description) VALUES ('9800','R\xE9parations et entretien des cl\xF4tures');
-INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
-INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
-INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
-INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
-INSERT INTO gifi (accno,description) VALUES ('9805','Int\xE9r\xEAts et frais bancaires');
-INSERT INTO gifi (accno,description) VALUES ('9806','Droits vers\xE9s \xE0 des offices de commercialisation');
-INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adh\xE9sion');
-INSERT INTO gifi (accno,description) VALUES ('9808','D\xE9penses de bureau');
-INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
-INSERT INTO gifi (accno,description) VALUES ('9810','Taxes fonci\xE8res');
-INSERT INTO gifi (accno,description) VALUES ('9811','Location \xAD terrain et b\xE2timents');
-INSERT INTO gifi (accno,description) VALUES ('9812','Location \xAD machines');
-INSERT INTO gifi (accno,description) VALUES ('9813','Autres frais de location');
-INSERT INTO gifi (accno,description) VALUES ('9814','Salaires et traitements');
-INSERT INTO gifi (accno,description) VALUES ('9815','Salaires (autre que conjoint et personnes \xE0 charge)');
-INSERT INTO gifi (accno,description) VALUES ('9816','Salaires vers\xE9s aux personnes \xE0 charge');
-INSERT INTO gifi (accno,description) VALUES ('9817','Co\xFBts des ventes');
-INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
-INSERT INTO gifi (accno,description) VALUES ('9819','D\xE9penses concernant les v\xE9hicules motoris\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9820','Petit outillage');
-INSERT INTO gifi (accno,description) VALUES ('9821','Analyses des sols');
-INSERT INTO gifi (accno,description) VALUES ('9822','Entreposage/s\xE9chage');
-INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
-INSERT INTO gifi (accno,description) VALUES ('9824','T\xE9l\xE9phone');
-INSERT INTO gifi (accno,description) VALUES ('9825','Location de contingents (tabac, laitier)');
-INSERT INTO gifi (accno,description) VALUES ('9826','Gravier');
-INSERT INTO gifi (accno,description) VALUES ('9827','Achats de produits pour la revente');
-INSERT INTO gifi (accno,description) VALUES ('9828','Salaires et traitements pay\xE9s au conjoint');
-INSERT INTO gifi (accno,description) VALUES ('9829','Co\xFBts de location et int\xE9r\xEAt sur un v\xE9hicule');
-INSERT INTO gifi (accno,description) VALUES ('9830','Aliments pr\xE9par\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement \xE0 forfait');
-INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
-INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
-INSERT INTO gifi (accno,description) VALUES ('9834','Frais de d\xE9placement');
-INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
-INSERT INTO gifi (accno,description) VALUES ('9850','D\xE9penses non agricoles');
-INSERT INTO gifi (accno,description) VALUES ('9870','R\xE9gularisation des stocks');
-INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
-INSERT INTO gifi (accno,description) VALUES ('9970','Revenu net/perte nette avant imp\xF4ts et \xE9l\xE9ments');
-INSERT INTO gifi (accno,description) VALUES ('9975','\xC9l\xE9ment(s) extraordinaire(s)');
-INSERT INTO gifi (accno,description) VALUES ('9976','R\xE8glements juridiques');
-INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non mat\xE9rialis\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9985','\xC9l\xE9ments inhabituels');
-INSERT INTO gifi (accno,description) VALUES ('9990','Imp\xF4ts sur le revenu exigibles de l\'exercice');
-INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour imp\xF4ts sur le revenu diff\xE9r\xE9s');
-INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette apr\xE8s imp\xF4ts et \xE9l\xE9ments');
Deleted: trunk/sql/Canada-French_General-chart.sql
===================================================================
--- trunk/sql/Canada-French_General-chart.sql 2006-10-08 20:47:38 UTC (rev 195)
+++ trunk/sql/Canada-French_General-chart.sql 2006-10-10 14:03:43 UTC (rev 196)
@@ -1,78 +0,0 @@
--- General French-Canadian (AKA Qu\xE9b\xE9cois) COA
--- sample only
-
--- translated and adapted from the General Canadian COA, with the help
--- of the Grand Dictionnaire Terminologique:
--- http://granddictionnaire.com/
-
--- Some provisions have been made for Qu\xE9bec-specifics, namely:
--- TVQ/TPS terminology, CSST, Assurance-emploi, RRQ
-
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1060', 'Compte ch\xE8que', 'A', 'A', 'AR_paid:AP_paid', '1002');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1065', 'Petite caisse', 'A', 'A', 'AR_paid:AP_paid', '1001');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1500', 'STOCKS', 'H', 'A', '', '1120');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200', 'Comptes clients', 'A', 'A', 'AR', '1060');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1530', 'Stocks / Pi\xE8ces de rechange', 'A', 'A', 'IC', '1122');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540', 'Stocks / Mati\xE8res premi\xE8res', 'A', 'A', 'IC', '1122');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800', 'AUTRES IMMOBILISATIONS', 'H', 'A', '', '1900');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820', 'Meubles et accessoires', 'A', 'A', '', '1787');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1825', 'Amortissement cumul\xE9 des meubles et des accessoires', 'A', 'A', '', '1788', '1');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840', 'V\xE9hicules automobiles', 'A', 'A', '', '1742');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1845', 'Amortissement cumul\xE9 des v\xE9hicules automobiles', 'A', 'A', '', '1743', '1');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100', 'Comptes fournisseurs', 'A', 'L', 'AP', '2621');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000', 'ACTIF COURANT', 'H', 'A', '', '1000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000', 'PASSIF COURANT', 'H', 'L', '', '2620');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2160', 'Taxes f\xE9d\xE9rales \xE0 payer', 'A', 'L', '', '2683');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2170', 'Taxes provinciales \xE0 payer', 'A', 'L', '', '2684');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310', 'TPS', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2685');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320', 'TVQ', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2686');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380', 'Indemnit\xE9s de vacances \xE0 payer', 'A', 'L', '', '2624');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390', 'CSST \xE0 payer', 'A', 'L', '', '2627');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2400', 'RETENUES SUR SALAIRE', 'H', 'L', '', '2620');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1520', 'Stocks / G\xE9n\xE9ral', 'A', 'A', 'IC', '1122');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410', 'Assurance-emploi \xE0 payer', 'A', 'L', '', '2627');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2450', 'Imp\xF4t sur le revenu \xE0 payer', 'A', 'L', '', '2628');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2600', 'PASSIF \xC0 LONG TERME', 'H', 'L', '', '3140');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620', 'Emprunts bancaires', 'A', 'L', '', '2701');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3300', 'CAPITAL SOCIAL', 'H', 'Q', '', '3500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350', 'Actions ordinaires', 'A', 'Q', '', '3500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000', 'REVENUS DE VENTE', 'H', 'I', '', '8000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4020', 'Ventes g\xE9n\xE9rales', 'A', 'I', 'AR_amount:IC_sale:IC_income', '8000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4030', 'Pi\xE8ces de rechange', 'A', 'I', 'AR_amount:IC_sale', '8000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400', 'AUTRES REVENUS', 'H', 'I', '', '8090');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4430', 'Transport et manutention', 'A', 'I', 'IC_income', '8457');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4450', 'Gain sur change', 'A', 'I', '', '8231');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5000', 'CO\xDBT DES PRODUITS VENDUS', 'H', 'E', '', '8515');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5010', 'Achats', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '8320');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5050', 'Pi\xE8ces de rechange', 'A', 'E', 'AP_amount:IC_cogs', '8320');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100', 'Frais de transport', 'A', 'E', 'AP_amount:IC_expense', '8457');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400', 'FRAIS DE PERSONNEL', 'H', 'E', '', '');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410', 'Salaires', 'A', 'E', '', '9060');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'D\xE9penses d''assurance-emploi', 'A', 'E', '', '8622');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420', 'RRQ \xE0 payer', 'A', 'L', '', '2627');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430', 'D\xE9penses RRQ', 'A', 'E', '', '8622');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440', 'D\xE9penses CSST', 'A', 'E', '', '8622');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5600', 'D\xC9PENSES ADMINISTRATIVES ET G\xC9N\xC9RALES', 'H', 'E', '', '');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615', 'Publicit\xE9 et promotion', 'A', 'E', 'AP_amount', '8520');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620', 'Cr\xE9ances irr\xE9vocables', 'A', 'E', '', '8590');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l''exercice', 'A', 'E', '', '8670');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680', 'Imp\xF4t sur le revenu', 'A', 'E', '', '9990');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685', 'Assurances', 'A', 'E', 'AP_amount', '9804');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690', 'Int\xE9r\xEAts et frais bancaires', 'A', 'E', '', '9805');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5700', 'Fournitures de bureau', 'A', 'E', 'AP_amount', '8811');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5760', 'Loyer', 'A', 'E', 'AP_amount', '9811');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5780', 'T\xE9l\xE9phone', 'A', 'E', 'AP_amount', '9225');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785', 'Voyages et loisirs', 'A', 'E', '', '8523');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790', 'Services publics', 'A', 'E', 'AP_amount', '8812');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810', 'Perte sur change', 'A', 'E', '', '8231');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1205', 'Provisions pour cr\xE9ances douteuses', 'A', 'A', '', '1063');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2680', 'Emprunt aupr\xE8s des actionnaires', 'A', 'L', 'AP_paid', '2780');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610', 'Frais comptables et juridiques', 'A', 'E', 'AP_amount', '8862');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4440', 'Int\xE9r\xEAts', 'A', 'I', 'IC_income', '8090');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765', 'R\xE9paration et entretien', 'A', 'E', 'AP_amount', '8964');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d''affaires, droits d''adh\xE9sion et permis', 'A', 'E', 'AP_amount', '8760');
---
-insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
-insert into tax (chart_id,rate,pass) values ((select id from chart where accno = '2320'),0.08,1);
---
-update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '4450'), curr = 'CAD:USD:EUR', weightunit = 'kg';
Copied: trunk/sql/Canada-Quebec-UTF8-gifi.sql (from rev 195, trunk/sql/Canada-French-gifi.sql)
===================================================================
--- trunk/sql/Canada-Quebec-UTF8-gifi.sql (rev 0)
+++ trunk/sql/Canada-Quebec-UTF8-gifi.sql 2006-10-10 14:03:43 UTC (rev 196)
@@ -0,0 +1,719 @@
+-- French Canadian GIFI
+-- CÃline des Ligneris
+-- checked DS. March 3, 2004
+--
+INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et dÃpÃts');
+INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1002','DÃpÃts dans des banques et des institutions canadiennes  monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1003','DÃpÃts dans des banques et des institutions canadiennes  devises ÃtrangÃres');
+INSERT INTO gifi (accno,description) VALUES ('1004','DÃpÃts dans des banques ÃtrangÃres  monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1005','DÃpÃts dans des banques ÃtrangÃres  devises ÃtrangÃres');
+INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de crÃdit  dÃpÃt central');
+INSERT INTO gifi (accno,description) VALUES ('1007','Autres ÃlÃments de l\'actif assimilables à de l\'encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
+INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour crÃances douteuses');
+INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises crÃances  comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises crÃances  personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1066','ImpÃts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1067','IntÃrÃts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1069','CrÃances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour ÃlÃments douteux contenus dans certaines crÃances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d\'employÃs');
+INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises crÃances  employÃs');
+INSERT INTO gifi (accno,description) VALUES ('1073','Montants à recevoir de membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
+INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises à vendre');
+INSERT INTO gifi (accno,description) VALUES ('1122','PiÃces et fournitures en stock');
+INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agrÃgats');
+INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
+INSERT INTO gifi (accno,description) VALUES ('1126','MatiÃres premiÃres');
+INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1180','Placements à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1181','DÃpÃts à terme canadiens');
+INSERT INTO gifi (accno,description) VALUES ('1182','Actions de sociÃtÃs canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du TrÃsor canadien');
+INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1187','Placements Ãtrangers à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1240','PrÃts et effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1241','PrÃts remboursables sur demande');
+INSERT INTO gifi (accno,description) VALUES ('1242','Autres prÃts non remboursÃs');
+INSERT INTO gifi (accno,description) VALUES ('1243','Effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1244','HypothÃques à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (sociÃtÃs)');
+INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ sociÃtÃ(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/sociÃtÃ(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparentÃes/placements dans des personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1401','Billets à demande de personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1402','IntÃrÃts à recevoir de personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1403','PrÃts/avances à des personnes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
+INSERT INTO gifi (accno,description) VALUES ('1480','Autres ÃlÃments d\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1481','ImpÃts sur le revenu reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumulÃs');
+INSERT INTO gifi (accno,description) VALUES ('1483','ImpÃts recouvrables/remboursables');
+INSERT INTO gifi (accno,description) VALUES ('1484','DÃpenses payÃes d\'avance');
+INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
+INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/dÃpÃts sur soumissions');
+INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
+INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'amÃlioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulà de l\'amÃlioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1620','Biens Ãpuisables');
+INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumulà des biens Ãpuisables');
+INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources pÃtrolifÃres et en gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumulà des biens en ressources');
+INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumulà des biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulà des frais d\'exploration et d\'exploitation reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('1628','CarriÃres');
+INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumulà des carriÃres');
+INSERT INTO gifi (accno,description) VALUES ('1630','CarriÃres de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumulà des carriÃres de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1632','Concessions forestiÃres');
+INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumulà des concessions forestiÃres');
+INSERT INTO gifi (accno,description) VALUES ('1680','BÃtiments');
+INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumulà des bÃtiments');
+INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumulà des installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1684','BÃtiments en construction');
+INSERT INTO gifi (accno,description) VALUES ('1740','Machines, matÃriel, meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumulà des machines, du matÃriel, des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1742','VÃhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumulà des vÃhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
+INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumulà sur les outils et les matrices');
+INSERT INTO gifi (accno,description) VALUES ('1746','MatÃriel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulà du matÃriel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1748','MatÃriel d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulà du matÃriel d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1750','Filets et matÃriel de pÃche');
+INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumulà des filets et du matÃriel de pÃche');
+INSERT INTO gifi (accno,description) VALUES ('1752','MatÃriel d\'exploitation miniÃre');
+INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulà du matÃriel d\'exploitation miniÃre');
+INSERT INTO gifi (accno,description) VALUES ('1754','RÃseaux pÃtroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumulà des rÃseaux pÃtroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1756','MatÃriel de production pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumulà du matÃriel de production de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1758','MatÃriel de production autre que pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumulà du matÃriel de production autre que pour les industries des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1760','MatÃriel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulà du matÃriel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1762','MatÃriel d\'expÃdition');
+INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulà du matÃriel d\'expÃdition');
+INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumulà des navires et des bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1766','AÃronefs');
+INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumulà des aÃronefs');
+INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumulà des panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumulà des petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1772','MatÃriel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumulà du matÃriel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1774','MatÃriel informatique/logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumulà du matÃriel informatique / logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumulà des instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumulà des satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumulà des stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1782','Machines et matÃriel en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('1783','MatÃriel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumulà du matÃriel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et matÃriel');
+INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulà des autres machines et d\'autre matÃriel');
+INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumulà des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumulà des autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulà des chemins d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphaltÃes et parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphaltÃes et des parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
+INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumulà des quais');
+INSERT INTO gifi (accno,description) VALUES ('1908','ClÃtures');
+INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumulà des clÃtures');
+INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location  acquisition (bÃtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumulà des contrats de location - acquisition (bÃtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location  acquisition (matÃriel)');
+INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumulà des contrats de location  acquisition (matÃriel)');
+INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location  acquisition (vÃhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumulà des contrats de location  acquisition (vÃhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location  acquisition (autres)panneaux');
+INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumulà des contrats de location  acquisition (autres)');
+INSERT INTO gifi (accno,description) VALUES ('1918','AmÃliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumulà des amÃliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
+INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumulà des aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumulà des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulà de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulà de l\'achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
+INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumulà des contingents');
+INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
+INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumulà des permis');
+INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en sociÃtÃ');
+INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumulà des frais de constitution en sociÃtÃ');
+INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
+INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumulà des marques de commerce et des brevets');
+INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumulà des listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
+INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumulà des droits');
+INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et dÃveloppement');
+INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumulà de la recherche et du dÃveloppement');
+INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumulà des droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumulà des droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumulà des droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2076','Droits pÃtroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumulà des droits pÃtroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumulà de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (sociÃtÃs)');
+INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
+INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/sociÃtÃ(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/sociÃtÃ(s)de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparentÃes/');
+INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des sociÃtÃs canadiennes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2243','PrÃts/avances à des sociÃtÃs canadiennes apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociÃtÃs canadiennes apparentÃes à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des sociÃtÃs canadiennes apparentÃes à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties ÃtrangÃres apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des sociÃtÃs ÃtrangÃres apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2248','PrÃts/avances à des sociÃtÃs ÃtrangÃres apparentÃes');
+INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociÃtÃs ÃtrangÃres apparentÃes à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des sociÃtÃs ÃtrangÃres apparentÃes à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
+INSERT INTO gifi (accno,description) VALUES ('2300','Placements à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des sociÃtÃs ÃtrangÃres');
+INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l\'Ãtranger');
+INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des sociÃtÃs canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2304','Titres de crÃances du gouvernement du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2305','Titres de crÃances des gouvernements provinciaux et des administrations municipales du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et dÃbentures de sociÃtÃs canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2307','Titres de crÃances');
+INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
+INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de crÃdit centrale');
+INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2360','PrÃts à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2361','PrÃts hypothÃcaires');
+INSERT INTO gifi (accno,description) VALUES ('2362','PrÃts personnels et prÃts sur carte de crÃdit');
+INSERT INTO gifi (accno,description) VALUES ('2363','PrÃts au gouvernement et prÃts commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('2364','Marge de crÃdit');
+INSERT INTO gifi (accno,description) VALUES ('2420','Autres ÃlÃments d\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2421','ImpÃts sur le revenu reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('2422','Frais du rÃgime de pension reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non matÃrialisÃes reportÃes');
+INSERT INTO gifi (accno,description) VALUES ('2424','Autres ÃlÃments/frais reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumulà des frais reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de rÃserve');
+INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
+INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2590','Actif dÃtenu en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
+INSERT INTO gifi (accno,description) VALUES ('2600','DÃcouvert bancaire');
+INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges à payer');
@@ Diff output truncated at 100000 characters. @@
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