first installment of moved coa files

git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@850 4979c152-3d1c-0410-bac9-87ea11338e46

2 files changed, 1482 insertions, 0 deletions

diff --git a/sql/coa/ca/gifi/English.sql b/sql/coa/ca/gifi/English.sql
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+++ b/sql/coa/ca/gifi/English.sql
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+begin;
+-- GIFI codes as set by the Canadian Government
+-- It's a dirty job, but it seems somebody allready did it
+-- PDF Tammes, Tue , 02 Apr 2002
+-- remarks or questions to finance@bermuda-holding.com
+--
+-- From the GIFI documentation: 
+--
+-- The GIFI information has to balance. We use the following rules to verify the information you provide.
+-- total assets = total liabilities + total shareholder equity
+-- total revenue - total expenses = net non-farming income
+-- total farm revenue - total farm expenses = net farm income
+-- 
+-- You have to provide certain line items so that we can verify the above equations. Each GIFI must include:
+-- balance sheet
+-- Item 2599  Total assets
+-- Item 3499  Total liabilities
+-- Item 3620  Total shareholder equity
+-- non-farming income and expenses
+-- Item 8299  Total revenue
+-- Item 9368  Total expenses 
+-- and/or 
+-- farming income and expenses
+-- Item 9659  Total farm revenue
+-- Item 9898  Total farm expenses
+-- when reporting a breakdown of retained earnings
+-- Item 3849  Retained earnings/deficit end
+-- extraordinary items and income taxes
+-- Item 9999  Net income/loss after taxes and extraordinary items
+-- If the amount of a required item is NIL, you have to enter 0.
+--
+INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash');
+INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency');
+INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency');
+INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency');
+INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency');
+INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion');
+INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees');
+INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees');
+INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO');
+INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories');
+INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods');
+INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies');
+INSERT INTO gifi (accno,description) VALUES ('1123', 'Inventory Properties');
+INSERT INTO gifi (accno,description) VALUES ('1124', 'Inventory of Aggregates');
+INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress');
+INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials');
+INSERT INTO gifi (accno,description) VALUES ('1127', 'Inventory of Securities');
+INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments');
+INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares');
+INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds');
+INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills');
+INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement');
+INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments');
+INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments');
+INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer\'s Liability under Acceptances');
+INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets');
+INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income');
+INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable');
+INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses');
+INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances');
+INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets');
+INSERT INTO gifi (accno,description) VALUES ('1600', 'Land');
+INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement');
+INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement');
+INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets');
+INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets');
+INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties');
+INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties');
+INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties');
+INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties');
+INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges');
+INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges');
+INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries');
+INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries');
+INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits');
+INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits');
+INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits');
+INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits');
+INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant');
+INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant');
+INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies');
+INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies');
+INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets');
+INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets');
+INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems');
+INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems');
+INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries');
+INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries');
+INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries');
+INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries');
+INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats');
+INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats');
+INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs');
+INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs');
+INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software');
+INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software');
+INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments');
+INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments');
+INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations');
+INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations');
+INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads');
+INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads');
+INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas');
+INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas');
+INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas');
+INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas');
+INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences');
+INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences');
+INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other');
+INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other');
+INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements');
+INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements');
+INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites');
+INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites');
+INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill');
+INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill');
+INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota');
+INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota');
+INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences');
+INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences');
+INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs');
+INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs');
+INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents');
+INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents');
+INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists');
+INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists');
+INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights');
+INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights');
+INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights');
+INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights');
+INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights');
+INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights');
+INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights');
+INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights');
+INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights');
+INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights');
+INSERT INTO gifi (accno,description) VALUES ('2178', 'Total Intangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2179', 'Total Accumulated Amortization Of Intangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2180', 'Due From Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181', 'Due From Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2182', 'Due From Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2183', 'Due From Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2190', 'Due from Members');
+INSERT INTO gifi (accno,description) VALUES ('2200', 'Investment In Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2220', 'Due From Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2240', 'Due From/Investment In Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost');
+INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity');
+INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost');
+INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity');
+INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy');
+INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments');
+INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares');
+INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments');
+INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares');
+INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt');
+INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt');
+INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures');
+INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities');
+INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities');
+INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements');
+INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares');
+INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments');
+INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans');
+INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans');
+INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans');
+INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit');
+INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets');
+INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves');
+INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges');
+INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses');
+INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges');
+INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges');
+INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund');
+INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance');
+INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets');
+INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust');
+INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets');
+INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft');
+INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade');
+INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable');
+INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable');
+INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable');
+INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable');
+INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable');
+INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable');
+INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable');
+INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable');
+INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks');
+INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short');
+INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements');
+INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates');
+INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit');
+INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes');
+INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income');
+INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability');
+INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received');
+INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable');
+INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities');
+INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions');
+INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares');
+INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan');
+INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan');
+INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan');
+INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan');
+INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan');
+INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan');
+INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans');
+INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit');
+INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short');
+INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements');
+INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes');
+INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income');
+INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties');
+INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties');
+INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases');
+INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities');
+INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration');
+INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust');
+INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves');
+INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated');
+INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations');
+INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts');
+INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt');
+INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust');
+INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares');
+INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares');
+INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve');
+INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account');
+INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit');
+INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity');
+INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity');
+INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start');
+INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared');
+INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend');
+INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend');
+INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments');
+INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings');
+INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions');
+INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves');
+INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments');
+INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items');
+INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)');
+INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End');
+INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services');
+INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales');
+INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties');
+INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales');
+INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing');
+INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales');
+INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income');
+INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services');
+INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources');
+INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans');
+INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources');
+INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income');
+INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources');
+INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources');
+INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions');
+INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing');
+INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products');
+INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products');
+INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates');
+INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property');
+INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income');
+INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets');
+INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments');
+INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties');
+INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received');
+INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees');
+INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments');
+INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts');
+INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities');
+INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses');
+INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates');
+INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions');
+INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures');
+INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships');
+INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues');
+INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource');
+INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits');
+INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees');
+INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues');
+INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants');
+INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products');
+INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services');
+INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services');
+INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services');
+INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends');
+INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory');
+INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods');
+INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials');
+INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process');
+INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process');
+INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials');
+INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A');
+INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B');
+INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases');
+INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages');
+INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages');
+INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts');
+INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource');
+INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs');
+INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations');
+INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling');
+INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs');
+INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty');
+INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties');
+INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental');
+INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological');
+INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes');
+INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals');
+INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys');
+INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs');
+INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges');
+INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties');
+INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals');
+INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax');
+INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes');
+INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases');
+INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge');
+INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs');
+INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation');
+INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard');
+INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs');
+INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs');
+INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs');
+INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs');
+INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty');
+INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down');
+INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets');
+INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets');
+INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales');
+INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory');
+INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods');
+INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials');
+INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process');
+INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process');
+INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales');
+INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising');
+INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations');
+INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment');
+INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense');
+INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses');
+INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses');
+INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans');
+INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets');
+INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance');
+INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives');
+INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges');
+INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs');
+INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships');
+INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships');
+INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes');
+INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees');
+INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees');
+INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations');
+INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations');
+INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses');
+INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies');
+INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities');
+INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing');
+INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees');
+INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees');
+INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees');
+INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees');
+INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees');
+INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees');
+INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees');
+INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees');
+INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees');
+INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees');
+INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay');
+INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees');
+INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs');
+INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees');
+INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense');
+INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording');
+INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental');
+INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental');
+INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs');
+INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees');
+INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental');
+INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental');
+INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)');
+INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage');
+INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental');
+INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats');
+INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard');
+INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense');
+INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs');
+INSERT INTO gifi (accno,description) VALUES ('9013', 'Security');
+INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal');
+INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages');
+INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions');
+INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share');
+INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses');
+INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees');
+INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts');
+INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense');
+INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms');
+INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry');
+INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering');
+INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear');
+INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps');
+INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice');
+INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade');
+INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet');
+INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions');
+INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities');
+INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity');
+INSERT INTO gifi (accno,description) VALUES ('9222', 'Water');
+INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat');
+INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs');
+INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications');
+INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short');
+INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense');
+INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express');
+INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident');
+INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident');
+INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges');
+INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees');
+INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)');
+INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income');
+INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds');
+INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat');
+INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats');
+INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley');
+INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains');
+INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn');
+INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola');
+INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed');
+INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans');
+INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments');
+INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues');
+INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit');
+INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes');
+INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables');
+INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco');
+INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products');
+INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops');
+INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue');
+INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle');
+INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine');
+INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry');
+INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs');
+INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)');
+INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption');
+INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs');
+INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture');
+INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat');
+INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities');
+INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products');
+INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)');
+INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production');
+INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production');
+INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues');
+INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance');
+INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments');
+INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments');
+INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates');
+INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest');
+INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses');
+INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work');
+INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales');
+INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing');
+INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds');
+INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends');
+INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income');
+INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income');
+INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income');
+INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets');
+INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel');
+INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking');
+INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased');
+INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases');
+INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals');
+INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income');
+INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue');
+INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire');
+INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime');
+INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides');
+INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants');
+INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS');
+INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding');
+INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases');
+INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees');
+INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance');
+INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences');
+INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs');
+INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease');
+INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion');
+INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt');
+INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance');
+INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land');
+INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums');
+INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work');
+INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity');
+INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance');
+INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking');
+INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture');
+INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums');
+INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees');
+INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees');
+INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees');
+INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings');
+INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery');
+INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages');
+INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants');
+INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants');
+INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs');
+INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing');
+INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying');
+INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits');
+INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone');
+INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental');
+INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel');
+INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold');
+INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse');
+INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs');
+INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed');
+INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed');
+INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota');
+INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment');
+INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income');
+INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items');
+INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items');
+INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements');
+INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses');
+INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items');
+INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision');
+INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items');
+-- This item represents the net amount of:
+-- Item 9970 - Net income/loss before taxes and extraordinary items minus 
+-- Item 9975 - Extraordinary item(s) minus 
+-- Item 9976 - Legal settlements plus
+-- Item 9980 - Unrealized gains/losses minus
+-- Item 9985 - Unusual items minus
+-- Item 9990 - Current income taxes minus
+-- Item 9995 - Deferred income tax provision
+-- and must be reported.
+-- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss, 
+-- in the retained earnings section. 
+--
+commit;
diff --git a/sql/coa/ca/gifi/Quebec.sql b/sql/coa/ca/gifi/Quebec.sql
new file mode 100755
index 00000000..d293ef1b
--- /dev/null
+++ b/sql/coa/ca/gifi/Quebec.sql
@@ -0,0 +1,721 @@
+begin;
+-- French Canadian GIFI
+-- Céline des Ligneris
+-- checked DS. March 3, 2004
+--
+INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et dépôts');
+INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1002','Dépôts dans des banques et des institutions canadiennes ­ monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1003','Dépôts dans des banques et des institutions canadiennes ­ devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1004','Dépôts dans des banques étrangères ­ monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1005','Dépôts dans des banques étrangères ­ devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de crédit ­ dépôt central');
+INSERT INTO gifi (accno,description) VALUES ('1007','Autres éléments 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 créances douteuses');
+INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises créances ­ comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises créances ­ personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1066','Impôts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1067','Intérêts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1069','Créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour éléments douteux contenus dans certaines créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d\'employés');
+INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises créances ­ employés');
+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','Pièces 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\'agrégats');
+INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
+INSERT INTO gifi (accno,description) VALUES ('1126','Matières premières');
+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','Dépôts à terme canadiens');
+INSERT INTO gifi (accno,description) VALUES ('1182','Actions de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Trésor 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 étrangers à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1240','Prêts et effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1241','Prêts remboursables sur demande');
+INSERT INTO gifi (accno,description) VALUES ('1242','Autres prêts non remboursés');
+INSERT INTO gifi (accno,description) VALUES ('1243','Effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1244','Hypothèques 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) (sociétés)');
+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)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparentées/placements dans des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1401','Billets à demande de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1402','Intérêts à recevoir de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1403','Prêts/avances à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
+INSERT INTO gifi (accno,description) VALUES ('1480','Autres éléments d\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1481','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumulés');
+INSERT INTO gifi (accno,description) VALUES ('1483','Impôts recouvrables/remboursables');
+INSERT INTO gifi (accno,description) VALUES ('1484','Dépenses payées d\'avance');
+INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
+INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/dépôts 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\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulé de l\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1620','Biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumulé des biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources pétrolifères et en gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumulé des biens en ressources');
+INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumulé des biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulé des frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1628','Carrières');
+INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumulé des carrières');
+INSERT INTO gifi (accno,description) VALUES ('1630','Carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumulé des carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1632','Concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumulé des concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1680','Bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumulé des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumulé des installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1684','Bâtiments en construction');
+INSERT INTO gifi (accno,description) VALUES ('1740','Machines, matériel, meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumulé des machines, du matériel, des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1742','Véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumulé des véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
+INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumulé sur les outils et les matrices');
+INSERT INTO gifi (accno,description) VALUES ('1746','Matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulé du matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1748','Matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulé du matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1750','Filets et matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumulé des filets et du matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1752','Matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulé du matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1754','Réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumulé des réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1756','Matériel de production pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumulé du matériel de production de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1758','Matériel de production autre que pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumulé du matériel de production autre que pour les industries des ressources  naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1760','Matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulé du matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1762','Matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulé du matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumulé des navires et des bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1766','Aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumulé des aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumulé des panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumulé des petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1772','Matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumulé du matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1774','Matériel informatique/logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumulé du matériel informatique / logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumulé des instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumulé des satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumulé des stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1782','Machines et matériel en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('1783','Matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumulé du matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulé des autres machines et d\'autre matériel');
+INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumulé des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumulé des autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulé des chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphaltées et parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphaltées et des parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
+INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumulé des quais');
+INSERT INTO gifi (accno,description) VALUES ('1908','Clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumulé des clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location ­ acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumulé des contrats de location - acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location ­ acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumulé des contrats de location ­ acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location ­ acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumulé des contrats de location ­ acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location ­ acquisition (autres)panneaux');
+INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumulé des contrats de location ­ acquisition (autres)');
+INSERT INTO gifi (accno,description) VALUES ('1918','Améliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumulé des améliorations 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 cumulé 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 cumulé des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulé de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulé de l\'achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
+INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumulé des contingents');
+INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
+INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumulé des permis');
+INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumulé des frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
+INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumulé 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 cumulé des listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
+INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumulé des droits');
+INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumulé de la recherche et du développement');
+INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumulé des droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumulé des droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumulé des droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2076','Droits pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumulé des droits pétroliers 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 cumulé 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) (sociétés)');
+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)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/société(s)de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparentées/');
+INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2243','Prêts/avances à des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociétés canadiennes apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des sociétés canadiennes apparentées à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2248','Prêts/avances à des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociétés étrangères apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des sociétés étrangères apparentées 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 sociétés étrangères');
+INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l\'étranger');
+INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2304','Titres de créances du gouvernement du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2305','Titres de créances des gouvernements provinciaux et des administrations municipales du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et débentures de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2307','Titres de créances');
+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 crédit centrale');
+INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2360','Prêts à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2361','Prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('2362','Prêts personnels et prêts sur carte de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2363','Prêts au gouvernement et prêts commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('2364','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2420','Autres éléments d\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2421','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2422','Frais du régime de pension reportés');
+INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non matérialisées reportées');
+INSERT INTO gifi (accno,description) VALUES ('2424','Autres éléments/frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumulé des frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de réserve');
+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 détenu en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
+INSERT INTO gifi (accno,description) VALUES ('2600','Découvert bancaire');
+INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges à payer');
+INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux à payer');
+INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie à payer');
+INSERT INTO gifi (accno,description) VALUES ('2624','Salaires à payer');
+INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion à payer');
+INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications à payer');
+INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales à payer');
+INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'impôts et de taxes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2629','Intérêts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2630','Montants à payer aux membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et impôts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2700','Dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts auprès de banques canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2702','Élément de passif pour les titres vendus à découvert');
+INSERT INTO gifi (accno,description) VALUES ('2703','Élément de passif pour les titres vendus à 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','Chèques et autres items en circulation');
+INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
+INSERT INTO gifi (accno,description) VALUES ('2770','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues à un(des) actionnaire(s)/administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues à une(des) coentreprise(s)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2861','Billets à demande dus à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2862','Intérêts à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2863','Avances à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2920','Portion à court terme du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
+INSERT INTO gifi (accno,description) VALUES ('2960','Autres éléments du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2961','Sommes reçues en dépôts');
+INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2963','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2964','Réserve pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('3140','Dette à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3141','Hypothèques');
+INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une société de crédit agricole');
+INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque à charte');
+INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coopérative de crédit');
+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','Prêt personnel');
+INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une fédération, d\'une centrale ou de');
+INSERT INTO gifi (accno,description) VALUES ('3149','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('3150','Élément de passif pour les titres vendus à');
+INSERT INTO gifi (accno,description) VALUES ('3151','Élément de passif pour les titres vendus à 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 financières');
+INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et débentures');
+INSERT INTO gifi (accno,description) VALUES ('3220','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('3240','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues à un(des) actionnaire(s)/ administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues à des membres');
+INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues à une(des) coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues à des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues à des personnes étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3320','Autres éléments de passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3322','Réserves pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('3324','Contribution à une fiducie pour l\'environnement');
+INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privilégiées');
+INSERT INTO gifi (accno,description) VALUES ('3327','Répartition aux membres');
+INSERT INTO gifi (accno,description) VALUES ('3328','Revenus différés de contrats incomplets');
+INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
+INSERT INTO gifi (accno,description) VALUES ('3470','Sommes détenues 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 privilégiées');
+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','Réserve générale');
+INSERT INTO gifi (accno,description) VALUES ('3570','Compte du siège social');
+INSERT INTO gifi (accno,description) VALUES ('3600','Bénéfices non répartis/déficit');
+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 déclarés');
+INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en espèces');
+INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices antérieurs');
+INSERT INTO gifi (accno,description) VALUES ('3740','Autres éléments touchant les bénéfices non répartis');
+INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
+INSERT INTO gifi (accno,description) VALUES ('3742','Réserves spéciales');
+INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
+INSERT INTO gifi (accno,description) VALUES ('3744','Éléments inhabituels de revenus');
+INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
+INSERT INTO gifi (accno,description) VALUES ('3849','Bénéfices non répartis/déficit ­ 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 à des personnes apparentées');
+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 pétrole et de gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de pétrole et de gaz naturel à des personnes apparentées');
+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 reliées à l\'exploration séismique');
+INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation minière');
+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 société de personnes/coentreprise ­ pétrole et gaz');
+INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une société de personnes/coentreprise ­ 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','Intérêt de sources étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8092','Intérêt d\'obligations et de débentures canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8093','Intérêt de prêts hypothécaires canadiens');
+INSERT INTO gifi (accno,description) VALUES ('8094','Intérêt 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 étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'intérêt (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8101','Intérêt de prêts');
+INSERT INTO gifi (accno,description) VALUES ('8102','Intérêt de valeurs mobilières');
+INSERT INTO gifi (accno,description) VALUES ('8103','Intérêt des dépôts 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 immobilières');
+INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
+INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobilière');
+INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
+INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la pêche');
+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, crédits et dégrèvements de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8165','Indemnité pour perte d\'un revenu ou d\'un bien de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de pêcheur à la part');
+INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'éléments 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 reçus d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adhésion');
+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\'activités de l\'organisme');
+INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
+INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de sociétés affiliées');
+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 sociétés de personnes');
+INSERT INTO gifi (accno,description) VALUES ('8236','Réalisation de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8238','Crédits d\'impôts 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 télécommunications');
+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 dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du crédit');
+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 créances');
+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 ­ produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture ­ matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture ­ produits en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8320','Achats/coût des matériaux');
+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','Coûts de production (autres que ressources naturelles)');
+INSERT INTO gifi (accno,description) VALUES ('8400','Coûts 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','Coûts de restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('8404','Redevances dérogatoires brutes');
+INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
+INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de géologie');
+INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et matériel');
+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\'aménagement');
+INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exigées par la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8436','Redevances à la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8438','Impôts sur le minerai de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8439','Impôts 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 coûts directs');
+INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8452','Cour à bois');
+INSERT INTO gifi (accno,description) VALUES ('8453','Coûts d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('8454','Coûts des chemins forestiers');
+INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('8456','Coûts des redevances');
+INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport à l\'achat et droits');
+INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
+INSERT INTO gifi (accno,description) VALUES ('8459','Coût direct de l\'amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8460','Coût direct de l\'amortissement des biens constitués');
+INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribués au coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
+INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture ­ produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8502','Stock de fermeture ­ matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture ­ travaux en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8518','Coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
+INSERT INTO gifi (accno,description) VALUES ('8520','Publicité et promotion');
+INSERT INTO gifi (accno,description) VALUES ('8521','Publicité');
+INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
+INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de représentation');
+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','Créances irrécouvrables');
+INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur prêts');
+INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur prêts');
+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 régimes de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitués 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','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8711','Intérêts sur les dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('8712','Intérêts sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8713','Intérêts sur les prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('8714','Intérêts sur les dettes à long terme');
+INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8740','Intérêts payés (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8741','Intérêts payés sur dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8742','Intérêts payés sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adhésion et licences');
+INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adhésion');
+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 à verser aux gouvernements');
+INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes sociétés du Nouveau-Brunswick');
+INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes sociétés de la Nouvelle-Écosse');
+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 données');
+INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('8861','Frais légaux');
+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\'évaluation');
+INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
+INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires médicaux');
+INSERT INTO gifi (accno,description) VALUES ('8868','Frais de vétérinaire');
+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','Coûts de restructuration');
+INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobilières');
+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 copropriété');
+INSERT INTO gifi (accno,description) VALUES ('8914','Location de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8915','Location de véhicules motorisés');
+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','Réparations et entretien');
+INSERT INTO gifi (accno,description) VALUES ('8961','Réparations et entretien ­ bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('8962','Réparations et entretien ­ véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8963','Réparations et entretien ­ bateaux');
+INSERT INTO gifi (accno,description) VALUES ('8964','Réparations et entretien ­ machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de réparation et d\'entretien');
+INSERT INTO gifi (accno,description) VALUES ('9011','Dépense d\'usinage');
+INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
+INSERT INTO gifi (accno,description) VALUES ('9013','Sécurité');
+INSERT INTO gifi (accno,description) VALUES ('9014','Enlèvement des déchets');
+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\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
+INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de présence des administrateurs');
+INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
+INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employés');
+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','Matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pièges');
+INSERT INTO gifi (accno,description) VALUES ('9138','Sel, appâts et glace');
+INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
+INSERT INTO gifi (accno,description) VALUES ('9150','Dépenses liées à l\'informatique');
+INSERT INTO gifi (accno,description) VALUES ('9151','Améliorations et modernisations');
+INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
+INSERT INTO gifi (accno,description) VALUES ('9180','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9200','Frais de déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
+INSERT INTO gifi (accno,description) VALUES ('9221','Électricité');
+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 dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9271','Écarts de caisse');
+INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la société mère');
+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 ­ résidents');
+INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances ­ non-résidents');
+INSERT INTO gifi (accno,description) VALUES ('9279','Frais de déchargement');
+INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
+INSERT INTO gifi (accno,description) VALUES ('9281','Frais de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'impôts');
+INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais généraux');
+INSERT INTO gifi (accno,description) VALUES ('9285','Dépenses 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 dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
+INSERT INTO gifi (accno,description) VALUES ('9370','Grains et oléagineux');
+INSERT INTO gifi (accno,description) VALUES ('9371','Blé');
+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','Maïs');
+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','Fèves soya');
+INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du blé');
+INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres récoltes');
+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','Légumes');
+INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
+INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de pépinière');
+INSERT INTO gifi (accno,description) VALUES ('9426','Récolte de fourrage');
+INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du bétail 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 crème (à 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 (couvée et élevage)');
+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\'érable');
+INSERT INTO gifi (accno,description) VALUES ('9522','Insémination 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 laitières');
+INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-récolte');
+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 ­ carburant');
+INSERT INTO gifi (accno,description) VALUES ('9572','Remises ­ intérêt');
+INSERT INTO gifi (accno,description) VALUES ('9573','Remises ­ taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les dépenses 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 intérêt');
+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 denrées achetées');
+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 sociétés 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','Dépenses liées aux récoltes');
+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 (récolte) CSRN SAR');
+INSERT INTO gifi (accno,description) VALUES ('9710','Dépenses liées au bétail');
+INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppléments, paille et litière');
+INSERT INTO gifi (accno,description) VALUES ('9712','Achats de bétail');
+INSERT INTO gifi (accno,description) VALUES ('9713','Frais de vétérinaire, de médicaments et de reproduction');
+INSERT INTO gifi (accno,description) VALUES ('9714','Sel et minéraux');
+INSERT INTO gifi (accno,description) VALUES ('9760','Dépenses liées 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','Réparation 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','Dépenses agricoles générales');
+INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('9792','Publicité, promotion et dépenses de mise en marché');
+INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises créances');
+INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux liés aux salaires des employés');
+INSERT INTO gifi (accno,description) VALUES ('9795','Réparations et entretien des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9796','Défrichage, nivellement et drainage de terrains');
+INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-récolte, 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','Électricité');
+INSERT INTO gifi (accno,description) VALUES ('9800','Réparations et entretien des clôtures');
+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','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('9806','Droits versés à des offices de commercialisation');
+INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('9808','Dépenses de bureau');
+INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('9810','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9811','Location ­ terrain et bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9812','Location ­ 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 à charge)');
+INSERT INTO gifi (accno,description) VALUES ('9816','Salaires versés aux personnes à charge');
+INSERT INTO gifi (accno,description) VALUES ('9817','Coûts des ventes');
+INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
+INSERT INTO gifi (accno,description) VALUES ('9819','Dépenses concernant les véhicules motorisés');
+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/séchage');
+INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
+INSERT INTO gifi (accno,description) VALUES ('9824','Téléphone');
+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 payés au conjoint');
+INSERT INTO gifi (accno,description) VALUES ('9829','Coûts de location et intérêt sur un véhicule');
+INSERT INTO gifi (accno,description) VALUES ('9830','Aliments préparés');
+INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement à 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 déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
+INSERT INTO gifi (accno,description) VALUES ('9850','Dépenses non agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9870','Régularisation 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 impôts et éléments');
+INSERT INTO gifi (accno,description) VALUES ('9975','Élément(s) extraordinaire(s)');
+INSERT INTO gifi (accno,description) VALUES ('9976','Règlements juridiques');
+INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non matérialisés');
+INSERT INTO gifi (accno,description) VALUES ('9985','Éléments inhabituels');
+INSERT INTO gifi (accno,description) VALUES ('9990','Impôts sur le revenu exigibles de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour impôts sur le revenu différés');
+INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette après impôts et éléments');
+commit;