diff options
Diffstat (limited to 'sql/coa/ca')
| -rwxr-xr-x | sql/coa/ca/chart/English_General.sql | 84 | ||||
| -rwxr-xr-x | sql/coa/ca/chart/Quebec_General.sql | 92 | ||||
| -rwxr-xr-x | sql/coa/ca/gifi/English.sql | 761 | ||||
| -rwxr-xr-x | sql/coa/ca/gifi/Quebec.sql | 721 |
4 files changed, 1658 insertions, 0 deletions
diff --git a/sql/coa/ca/chart/English_General.sql b/sql/coa/ca/chart/English_General.sql new file mode 100755 index 00000000..26122124 --- /dev/null +++ b/sql/coa/ca/chart/English_General.sql @@ -0,0 +1,84 @@ +begin; +-- General Canadian COA +-- sample only +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','1000','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Chequing Account','A','1002','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','1001','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','1060','A','AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','1063','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','1120','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / General','A','1122','A','IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','1122','A','IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Raw Materials','A','1122','A','IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','1900','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','1787','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Furn. & Equip.','A','1788','A','','1'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','1742','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Vehicle','A','1743','A','','1'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','2620','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','2621','L','AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Federal Taxes Payable','A','2683','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2170','Provincial Taxes Payable','A','2684','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','GST','A','2685','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','PST','A','2686','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Vacation Pay Payable','A','2624','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2390','WCB Payable','A','2627','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','PAYROLL DEDUCTIONS','H','2620','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2410','EI Payable','A','2627','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2420','CPP Payable','A','2627','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2450','Income Tax Payable','A','2628','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','3140','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','2701','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','2780','L','AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','3500','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','3500','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','8000','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','General Sales','A','8000','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Aftermarket Parts','A','8000','I','AR_amount:IC_sale'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','8090','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','8457','I','IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','8090','I','IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain / (Loss)','A','8231','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','8515','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','8320','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Aftermarket Parts','A','8320','E','AP_amount:IC_cogs'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','8457','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','9060','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','EI Expense','A','8622','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','CPP Expense','A','8622','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','WCB Expense','A','8622','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','8862','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','8520','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','8590','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','8670','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Income Taxes','A','9990','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','9804','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','9805','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','8811','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','9811','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','8964','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','9225','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','8523','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','8812','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','8760','E','AP_amount'); +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06); +insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.08); +-- + +INSERT INTO defaults (setting_key, value) values ('inventory_accno_id', + (select id from chart where accno = '1520')); +INSERT INTO defaults (setting_key, value) values ('income_accno_id', + (select id from chart where accno = '4020')); +INSERT INTO defaults (setting_key, value) values ('expense_accno_id', + (select id from chart where accno = '5010')); +INSERT INTO defaults (setting_key, value) values ('fxgain_accno_id', + (select id from chart where accno = '4450')); +INSERT INTO defaults (setting_key, value) values ('fxloss_accno_id', + (select id from chart where accno = '4450')); +INSERT INTO defaults (setting_key, value) values ('curr', 'CAD:USD:EUR'); +INSERT INTO defaults (setting_key, value) values ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/ca/chart/Quebec_General.sql b/sql/coa/ca/chart/Quebec_General.sql new file mode 100755 index 00000000..0cecb424 --- /dev/null +++ b/sql/coa/ca/chart/Quebec_General.sql @@ -0,0 +1,92 @@ +begin; +-- General French-Canadian (AKA Québécois) COA +-- sample only + +-- translated and adapted from the General Canadian COA, with the help +-- of the Grand Dictionnaire Terminologique: +-- http://granddictionnaire.com/ + +-- Some provisions have been made for Québec-specifics, namely: +-- TVQ/TPS terminology, CSST, Assurance-emploi, RRQ, TVQ rate + +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000', 'ACTIF COURANT', 'H', 'A', '', '1000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1060', 'Compte chèque', 'A', 'A', 'AR_paid:AP_paid', '1002'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1065', 'Petite caisse', 'A', 'A', 'AR_paid:AP_paid', '1001'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200', 'Comptes clients', 'A', 'A', 'AR', '1060'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1205', 'Provisions pour créances douteuses', 'A', 'A', '', '1063'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1500', 'STOCKS', 'H', 'A', '', '1120'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1520', 'Stocks / Général', 'A', 'A', 'IC', '1122'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1530', 'Stocks / Pièces de rechange', 'A', 'A', 'IC', '1122'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540', 'Stocks / Matières premières', 'A', 'A', 'IC', '1122'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800', 'AUTRES IMMOBILISATIONS', 'H', 'A', '', '1900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820', 'Meubles et accessoires', 'A', 'A', '', '1787'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1825', 'Amortissement cumulé des meubles et des accessoires', 'A', 'A', '', '1788', '1'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840', 'Véhicules automobiles', 'A', 'A', '', '1742'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1845', 'Amortissement cumulé des véhicules automobiles', 'A', 'A', '', '1743', '1'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000', 'PASSIF COURANT', 'H', 'L', '', '2620'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100', 'Comptes fournisseurs', 'A', 'L', 'AP', '2621'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2160', 'Taxes fédérales à payer', 'A', 'L', '', '2683'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2170', 'Taxes provinciales à payer', 'A', 'L', '', '2684'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310', 'TPS', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2685'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320', 'TVQ', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2686'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380', 'Indemnités de vacances à payer', 'A', 'L', '', '2624'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390', 'CSST à payer', 'A', 'L', '', '2627'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2400', 'RETENUES SUR SALAIRE', 'H', 'L', '', '2620'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410', 'Assurance-emploi à payer', 'A', 'L', '', '2627'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420', 'RRQ à payer', 'A', 'L', '', '2627'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2450', 'Impôt sur le revenu à payer', 'A', 'L', '', '2628'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2600', 'PASSIF À LONG TERME', 'H', 'L', '', '3140'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620', 'Emprunts bancaires', 'A', 'L', '', '2701'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2680', 'Emprunt auprès des actionnaires', 'A', 'L', 'AP_paid', '2780'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3300', 'CAPITAL SOCIAL', 'H', 'Q', '', '3500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350', 'Actions ordinaires', 'A', 'Q', '', '3500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000', 'REVENUS DE VENTE', 'H', 'I', '', '8000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4020', 'Ventes générales', 'A', 'I', 'AR_amount:IC_sale:IC_income', '8000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4030', 'Pièces de rechange', 'A', 'I', 'AR_amount:IC_sale', '8000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400', 'AUTRES REVENUS', 'H', 'I', '', '8090'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4430', 'Transport et manutention', 'A', 'I', 'IC_income', '8457'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4440', 'Intérêts', 'A', 'I', 'IC_income', '8090'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4450', 'Gain sur change', 'A', 'I', '', '8231'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5000', 'COÛT DES PRODUITS VENDUS', 'H', 'E', '', '8515'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5010', 'Achats', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '8320'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5050', 'Pièces de rechange', 'A', 'E', 'AP_amount:IC_cogs', '8320'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100', 'Frais de transport', 'A', 'E', 'AP_amount:IC_expense', '8457'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400', 'FRAIS DE PERSONNEL', 'H', 'E', '', ''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410', 'Salaires', 'A', 'E', '', '9060'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'Dépenses d\'assurance-emploi', 'A', 'E', '', '8622'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430', 'Dépenses RRQ', 'A', 'E', '', '8622'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440', 'Dépenses CSST', 'A', 'E', '', '8622'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5600', 'DÉPENSES ADMINISTRATIVES ET GÉNÉRALES', 'H', 'E', '', ''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610', 'Frais comptables et juridiques', 'A', 'E', 'AP_amount', '8862'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615', 'Publicité et promotion', 'A', 'E', 'AP_amount', '8520'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620', 'Créances irrévocables', 'A', 'E', '', '8590'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l\'exercice', 'A', 'E', '', '8670'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680', 'Impôt sur le revenu', 'A', 'E', '', '9990'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685', 'Assurances', 'A', 'E', 'AP_amount', '9804'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690', 'Intérêts et frais bancaires', 'A', 'E', '', '9805'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5700', 'Fournitures de bureau', 'A', 'E', 'AP_amount', '8811'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5760', 'Loyer', 'A', 'E', 'AP_amount', '9811'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5780', 'Téléphone', 'A', 'E', 'AP_amount', '9225'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785', 'Voyages et loisirs', 'A', 'E', '', '8523'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790', 'Services publics', 'A', 'E', 'AP_amount', '8812'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765', 'Réparation et entretien', 'A', 'E', 'AP_amount', '8964'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d\'affaires, droits d\'adhésion et permis', 'A', 'E', 'AP_amount', '8760'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810', 'Perte sur change', 'A', 'E', '', '8231'); +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06); +insert into tax (chart_id,rate,pass) values ((select id from chart where accno = '2320'),0.075,1); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5010')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '4450')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'CAD:USD:EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +commit; diff --git a/sql/coa/ca/gifi/English.sql b/sql/coa/ca/gifi/English.sql new file mode 100755 index 00000000..6863d968 --- /dev/null +++ b/sql/coa/ca/gifi/English.sql @@ -0,0 +1,761 @@ +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; |