-- French Canadian GIFI
-- C�line des Ligneris
-- checked DS. March 3, 2004
--
INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et d�p�ts');
INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
INSERT INTO gifi (accno,description) VALUES ('1002','D�p�ts dans des banques et des institutions canadiennes � monnaie canadienne');
INSERT INTO gifi (accno,description) VALUES ('1003','D�p�ts dans des banques et des institutions canadiennes � devises �trang�res');
INSERT INTO gifi (accno,description) VALUES ('1004','D�p�ts dans des banques �trang�res � monnaie canadienne');
INSERT INTO gifi (accno,description) VALUES ('1005','D�p�ts dans des banques �trang�res � devises �trang�res');
INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de cr�dit � d�p�t central');
INSERT INTO gifi (accno,description) VALUES ('1007','Autres �l�ments de l\'actif assimilables � de l\'encaisse');
INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour cr�ances douteuses');
INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises cr�ances � comptes clients commerciaux');
INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises cr�ances � personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1066','Imp�ts � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1067','Int�r�ts � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1069','Cr�ances au titre de baux');
INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour �l�ments douteux contenus dans certaines cr�ances au titre de baux');
INSERT INTO gifi (accno,description) VALUES ('1071','Comptes � recevoir d\'employ�s');
INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises cr�ances � employ�s');
INSERT INTO gifi (accno,description) VALUES ('1073','Montants � recevoir de membres d\'OSBL');
INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises � vendre');
INSERT INTO gifi (accno,description) VALUES ('1122','Pi�ces et fournitures en stock');
INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agr�gats');
INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
INSERT INTO gifi (accno,description) VALUES ('1126','Mati�res premi�res');
INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
INSERT INTO gifi (accno,description) VALUES ('1180','Placements � court terme');
INSERT INTO gifi (accno,description) VALUES ('1181','D�p�ts � terme canadiens');
INSERT INTO gifi (accno,description) VALUES ('1182','Actions de soci�t�s canadiennes');
INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Tr�sor canadien');
INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens � court terme');
INSERT INTO gifi (accno,description) VALUES ('1187','Placements �trangers � court terme');
INSERT INTO gifi (accno,description) VALUES ('1240','Pr�ts et effets � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1241','Pr�ts remboursables sur demande');
INSERT INTO gifi (accno,description) VALUES ('1242','Autres pr�ts non rembours�s');
INSERT INTO gifi (accno,description) VALUES ('1243','Effets � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1244','Hypoth�ques � recevoir');
INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (soci�t�s)');
INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ soci�t�(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/soci�t�(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparent�es/placements dans des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1401','Billets � demande de personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1402','Int�r�ts � recevoir de personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1403','Pr�ts/avances � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
INSERT INTO gifi (accno,description) VALUES ('1480','Autres �l�ments d\'actif � court terme');
INSERT INTO gifi (accno,description) VALUES ('1481','Imp�ts sur le revenu report�s');
INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumul�s');
INSERT INTO gifi (accno,description) VALUES ('1483','Imp�ts recouvrables/remboursables');
INSERT INTO gifi (accno,description) VALUES ('1484','D�penses pay�es d\'avance');
INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/d�p�ts sur soumissions');
INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif � court terme');
INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'am�lioration des terrains');
INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumul� de l\'am�lioration des terrains');
INSERT INTO gifi (accno,description) VALUES ('1620','Biens �puisables');
INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumul� des biens �puisables');
INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources p�trolif�res et en gaz naturel');
INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumul� des biens en ressources');
INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumul� des biens miniers');
INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation report�s');
INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumul� des frais d\'exploration et d\'exploitation report�s');
INSERT INTO gifi (accno,description) VALUES ('1628','Carri�res');
INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumul� des carri�res');
INSERT INTO gifi (accno,description) VALUES ('1630','Carri�res de gravier');
INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumul� des carri�res de gravier');
INSERT INTO gifi (accno,description) VALUES ('1632','Concessions foresti�res');
INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumul� des concessions foresti�res');
INSERT INTO gifi (accno,description) VALUES ('1680','B�timents');
INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumul� des b�timents');
INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumul� des installations de fabrication et de traitement');
INSERT INTO gifi (accno,description) VALUES ('1684','B�timents en construction');
INSERT INTO gifi (accno,description) VALUES ('1740','Machines, mat�riel, meubles et accessoires');
INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumul� des machines, du mat�riel, des meubles et des accessoires');
INSERT INTO gifi (accno,description) VALUES ('1742','V�hicules automobiles');
INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumul� des v�hicules automobiles');
INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumul� sur les outils et les matrices');
INSERT INTO gifi (accno,description) VALUES ('1746','Mat�riel de construction et d\'excavation');
INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumul� du mat�riel de construction et d\'excavation');
INSERT INTO gifi (accno,description) VALUES ('1748','Mat�riel d\'exploitation foresti�re');
INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumul� du mat�riel d\'exploitation foresti�re');
INSERT INTO gifi (accno,description) VALUES ('1750','Filets et mat�riel de p�che');
INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumul� des filets et du mat�riel de p�che');
INSERT INTO gifi (accno,description) VALUES ('1752','Mat�riel d\'exploitation mini�re');
INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumul� du mat�riel d\'exploitation mini�re');
INSERT INTO gifi (accno,description) VALUES ('1754','R�seaux p�troliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumul� des r�seaux p�troliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('1756','Mat�riel de production pour les industries de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumul� du mat�riel de production de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1758','Mat�riel de production autre que pour les industries de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumul� du mat�riel de production autre que pour les industries des ressources  naturelles');
INSERT INTO gifi (accno,description) VALUES ('1760','Mat�riel d\'exploration');
INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumul� du mat�riel d\'exploration');
INSERT INTO gifi (accno,description) VALUES ('1762','Mat�riel d\'exp�dition');
INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumul� du mat�riel d\'exp�dition');
INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumul� des navires et des bateaux');
INSERT INTO gifi (accno,description) VALUES ('1766','A�ronefs');
INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumul� des a�ronefs');
INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumul� des panneaux indicateurs');
INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumul� des petits outils');
INSERT INTO gifi (accno,description) VALUES ('1772','Mat�riel de radio et de communication');
INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumul� du mat�riel de radio et de communication');
INSERT INTO gifi (accno,description) VALUES ('1774','Mat�riel informatique/logiciels');
INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumul� du mat�riel informatique / logiciels');
INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumul� des instruments de musique');
INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumul� des satellites');
INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumul� des stations terrestres');
INSERT INTO gifi (accno,description) VALUES ('1782','Machines et mat�riel en cours de fabrication');
INSERT INTO gifi (accno,description) VALUES ('1783','Mat�riel de transport');
INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumul� du mat�riel de transport');
INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et mat�riel');
INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumul� des autres machines et d\'autre mat�riel');
INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumul� des meubles et des accessoires');
INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumul� des autres immobilisations');
INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation foresti�re');
INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumul� des chemins d\'exploitation foresti�re');
INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphalt�es et parcs de stationnement');
INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphalt�es et des parcs de stationnement');
INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumul� des quais');
INSERT INTO gifi (accno,description) VALUES ('1908','Cl�tures');
INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumul� des cl�tures');
INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location � acquisition (b�timents)');
INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumul� des contrats de location - acquisition (b�timents)');
INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location � acquisition (mat�riel)');
INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumul� des contrats de location � acquisition (mat�riel)');
INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location � acquisition (v�hicules)');
INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumul� des contrats de location � acquisition (v�hicules)');
INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location � acquisition (autres)panneaux');
INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumul� des contrats de location � acquisition (autres)');
INSERT INTO gifi (accno,description) VALUES ('1918','Am�liorations locatives');
INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumul� des am�liorations locatives');
INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumul� des aires de campings');
INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumul� des immobilisations');
INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumul� de l\'actif incorporel');
INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumul� de l\'achalandage');
INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumul� des contingents');
INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumul� des permis');
INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en soci�t�');
INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumul� des frais de constitution en soci�t�');
INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumul� des marques de commerce et des brevets');
INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumul� des listes de clients');
INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumul� des droits');
INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et d�veloppement');
INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumul� de la recherche et du d�veloppement');
INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs � des ressources');
INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumul� des droits relatifs � des ressources');
INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumul� des droits de coupe');
INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumul� des droits miniers');
INSERT INTO gifi (accno,description) VALUES ('2076','Droits p�troliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumul� des droits p�troliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumul� de l\'actif incorporel');
INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (soci�t�s)');
INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/soci�t�(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/soci�t�(s)de personnes');
INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparent�es/');
INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des soci�t�s canadiennes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2243','Pr�ts/avances � des soci�t�s canadiennes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des soci�t�s canadiennes apparent�es � la valeur d\'acquisition');
INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des soci�t�s canadiennes apparent�es � la valeur de consolidation');
INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties �trang�res apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des soci�t�s �trang�res apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2248','Pr�ts/avances � des soci�t�s �trang�res apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des soci�t�s �trang�res apparent�es � la valeur d\'acquisition');
INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des soci�t�s �trang�res apparent�es � 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 � long terme');
INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des soci�t�s �trang�res');
INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements � l\'�tranger');
INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des soci�t�s canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2304','Titres de cr�ances du gouvernement du Canada');
INSERT INTO gifi (accno,description) VALUES ('2305','Titres de cr�ances des gouvernements provinciaux et des administrations municipales du Canada');
INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et d�bentures de soci�t�s canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2307','Titres de cr�ances');
INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis � la suite d\'une entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de cr�dit centrale');
INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens � long terme');
INSERT INTO gifi (accno,description) VALUES ('2360','Pr�ts � long terme');
INSERT INTO gifi (accno,description) VALUES ('2361','Pr�ts hypoth�caires');
INSERT INTO gifi (accno,description) VALUES ('2362','Pr�ts personnels et pr�ts sur carte de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('2363','Pr�ts au gouvernement et pr�ts commerciaux');
INSERT INTO gifi (accno,description) VALUES ('2364','Marge de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('2420','Autres �l�ments d\'actif � long terme');
INSERT INTO gifi (accno,description) VALUES ('2421','Imp�ts sur le revenu report�s');
INSERT INTO gifi (accno,description) VALUES ('2422','Frais du r�gime de pension report�s');
INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non mat�rialis�es report�es');
INSERT INTO gifi (accno,description) VALUES ('2424','Autres �l�ments/frais report�s');
INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumul� des frais report�s');
INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de r�serve');
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 � long terme');
INSERT INTO gifi (accno,description) VALUES ('2590','Actif d�tenu en fiducie');
INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
INSERT INTO gifi (accno,description) VALUES ('2600','D�couvert bancaire');
INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges � payer');
INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux � payer');
INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux � payer � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie � payer');
INSERT INTO gifi (accno,description) VALUES ('2624','Salaires � payer');
INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion � payer');
INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications � payer');
INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales � payer');
INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'imp�ts et de taxes � payer');
INSERT INTO gifi (accno,description) VALUES ('2629','Int�r�ts � payer');
INSERT INTO gifi (accno,description) VALUES ('2630','Montants � payer aux membres d\'OSBL');
INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et imp�ts � payer');
INSERT INTO gifi (accno,description) VALUES ('2700','Dettes � court terme');
INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts aupr�s de banques canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2702','�l�ment de passif pour les titres vendus � d�couvert');
INSERT INTO gifi (accno,description) VALUES ('2703','�l�ment de passif pour les titres vendus � la suite d\'une entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
INSERT INTO gifi (accno,description) VALUES ('2705','Ch�ques et autres items en circulation');
INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
INSERT INTO gifi (accno,description) VALUES ('2770','Revenus report�s');
INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues � un(des) actionnaire(s)/administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues � un(des) actionnaire(s) (particuliers)');
INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues � un(des) actionnaire(s) (soci�t�s)');
INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues � un(des) administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues � une(des) coentreprise(s)/ soci�t�(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2861','Billets � demande dus � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2862','Int�r�ts � payer � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2863','Avances � payer � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('2920','Portion � court terme du passif � long terme');
INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
INSERT INTO gifi (accno,description) VALUES ('2960','Autres �l�ments du passif � court terme');
INSERT INTO gifi (accno,description) VALUES ('2961','Sommes re�ues en d�p�ts');
INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes � payer');
INSERT INTO gifi (accno,description) VALUES ('2963','Imp�ts sur le revenu report�s');
INSERT INTO gifi (accno,description) VALUES ('2964','R�serve pour garanties et indemnit�s');
INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et r�serves g�n�rales');
INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'�quipage');
INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif � court terme');
INSERT INTO gifi (accno,description) VALUES ('3140','Dette � long terme');
INSERT INTO gifi (accno,description) VALUES ('3141','Hypoth�ques');
INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une soci�t� de cr�dit agricole');
INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque � charte');
INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coop�rative de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
INSERT INTO gifi (accno,description) VALUES ('3147','Pr�t personnel');
INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une f�d�ration, d\'une centrale ou de');
INSERT INTO gifi (accno,description) VALUES ('3149','Marge de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('3150','�l�ment de passif pour les titres vendus �');
INSERT INTO gifi (accno,description) VALUES ('3151','�l�ment de passif pour les titres vendus � la suite d\'une entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financi�res');
INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et d�bentures');
INSERT INTO gifi (accno,description) VALUES ('3220','Revenus report�s');
INSERT INTO gifi (accno,description) VALUES ('3240','Imp�ts sur le revenu report�s');
INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues � un(des) actionnaire(s)/ administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues � un(des) actionnaire(s) (particuliers)');
INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues � un(des) actionnaire(s) (soci�t�s)');
INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues � un(des) administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues � des membres');
INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues � une(des) coentreprise(s)/soci�t�(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues � des personnes canadiennes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues � des personnes �trang�res apparent�es');
INSERT INTO gifi (accno,description) VALUES ('3320','Autres �l�ments de passif � long terme');
INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition � long terme');
INSERT INTO gifi (accno,description) VALUES ('3322','R�serves pour garanties et indemnit�s');
INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
INSERT INTO gifi (accno,description) VALUES ('3324','Contribution � une fiducie pour l\'environnement');
INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et r�serves g�n�rales');
INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privil�gi�es');
INSERT INTO gifi (accno,description) VALUES ('3327','R�partition aux membres');
INSERT INTO gifi (accno,description) VALUES ('3328','Revenus diff�r�s de contrats incomplets');
INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif � long terme');
INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
INSERT INTO gifi (accno,description) VALUES ('3470','Sommes d�tenues en fiducie');
INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
INSERT INTO gifi (accno,description) VALUES ('3520','Actions privil�gi�es');
INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
INSERT INTO gifi (accno,description) VALUES ('3543','R�serve g�n�rale');
INSERT INTO gifi (accno,description) VALUES ('3570','Compte du si�ge social');
INSERT INTO gifi (accno,description) VALUES ('3600','B�n�fices non r�partis/d�ficit');
INSERT INTO gifi (accno,description) VALUES ('3620','Total des capitaux propres');
INSERT INTO gifi (accno,description) VALUES ('3640','Total du passif et des capitaux propres');
INSERT INTO gifi (accno,description) VALUES ('3680','Revenu net/perte nette');
INSERT INTO gifi (accno,description) VALUES ('3700','Dividendes d�clar�s');
INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en esp�ces');
INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices ant�rieurs');
INSERT INTO gifi (accno,description) VALUES ('3740','Autres �l�ments touchant les b�n�fices non r�partis');
INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
INSERT INTO gifi (accno,description) VALUES ('3742','R�serves sp�ciales');
INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
INSERT INTO gifi (accno,description) VALUES ('3744','�l�ments inhabituels de revenus');
INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
INSERT INTO gifi (accno,description) VALUES ('3849','B�n�fices non r�partis/d�ficit � 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 � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
INSERT INTO gifi (accno,description) VALUES ('8040','Ventes de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8041','Ventes de p�trole et de gaz naturel');
INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de p�trole et de gaz naturel � des personnes apparent�es');
INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reli�es � l\'exploration s�ismique');
INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation mini�re');
INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une soci�t� de personnes/coentreprise � p�trole et gaz');
INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une soci�t� 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','Int�r�t de sources �trang�res');
INSERT INTO gifi (accno,description) VALUES ('8092','Int�r�t d\'obligations et de d�bentures canadiennes');
INSERT INTO gifi (accno,description) VALUES ('8093','Int�r�t de pr�ts hypoth�caires canadiens');
INSERT INTO gifi (accno,description) VALUES ('8094','Int�r�t 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 �trang�res');
INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'int�r�t (institutions financi�res)');
INSERT INTO gifi (accno,description) VALUES ('8101','Int�r�t de pr�ts');
INSERT INTO gifi (accno,description) VALUES ('8102','Int�r�t de valeurs mobili�res');
INSERT INTO gifi (accno,description) VALUES ('8103','Int�r�t des d�p�ts en banque');
INSERT INTO gifi (accno,description) VALUES ('8120','Revenus de commissions');
INSERT INTO gifi (accno,description) VALUES ('8121','Revenus de commissions sur les transactions immobili�res');
INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobili�re');
INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de v�hicules');
INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la p�che');
INSERT INTO gifi (accno,description) VALUES ('8161','Ventes de poisson');
INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, cr�dits et d�gr�vements de p�che');
INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de p�che');
INSERT INTO gifi (accno,description) VALUES ('8165','Indemnit� pour perte d\'un revenu ou d\'un bien de p�che');
INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de p�cheur � la part');
INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'�l�ments d\'actif');
INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
INSERT INTO gifi (accno,description) VALUES ('8220','Montants re�us d\'OSBL');
INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adh�sion');
INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activit�s de l\'organisme');
INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises �trang�res');
INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de soci�t�s affili�es');
INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des soci�t�s de personnes');
INSERT INTO gifi (accno,description) VALUES ('8236','R�alisation de revenus diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8238','Cr�dits d\'imp�ts pour redevances de l\'Alberta');
INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de t�l�communications');
INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des d�p�ts');
INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du cr�dit');
INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises cr�ances');
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 � mati�res premi�res');
INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture � produits en cours de fabrication');
INSERT INTO gifi (accno,description) VALUES ('8320','Achats/co�t des mat�riaux');
INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
INSERT INTO gifi (accno,description) VALUES ('8360','Fournisseurs et sous-traitants');
INSERT INTO gifi (accno,description) VALUES ('8370','Co�ts de production (autres que ressources naturelles)');
INSERT INTO gifi (accno,description) VALUES ('8400','Co�ts de production des ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
INSERT INTO gifi (accno,description) VALUES ('8403','Co�ts de restauration des sites d\'exploitation');
INSERT INTO gifi (accno,description) VALUES ('8404','Redevances d�rogatoires brutes');
INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propri�t� franche');
INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de g�ologie');
INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et mat�riel');
INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'am�nagement');
INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exig�es par la Couronne');
INSERT INTO gifi (accno,description) VALUES ('8436','Redevances � la Couronne');
INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
INSERT INTO gifi (accno,description) VALUES ('8438','Imp�ts sur le minerai de propri�t� franche');
INSERT INTO gifi (accno,description) VALUES ('8439','Imp�ts miniers');
INSERT INTO gifi (accno,description) VALUES ('8440','Frais de location des sables bitumineux');
INSERT INTO gifi (accno,description) VALUES ('8441','Surtaxe de la Saskatchewan sur les ressources');
INSERT INTO gifi (accno,description) VALUES ('8450','Autres co�ts directs');
INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de mat�riel');
INSERT INTO gifi (accno,description) VALUES ('8452','Cour � bois');
INSERT INTO gifi (accno,description) VALUES ('8453','Co�ts d\'exploitation foresti�re');
INSERT INTO gifi (accno,description) VALUES ('8454','Co�ts des chemins forestiers');
INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
INSERT INTO gifi (accno,description) VALUES ('8456','Co�ts des redevances');
INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport � l\'achat et droits');
INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
INSERT INTO gifi (accno,description) VALUES ('8459','Co�t direct de l\'amortissement des biens corporels');
INSERT INTO gifi (accno,description) VALUES ('8460','Co�t direct de l\'amortissement des biens constitu�s');
INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribu�s au co�t 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 � mati�res premi�res');
INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture � travaux en cours de fabrication');
INSERT INTO gifi (accno,description) VALUES ('8518','Co�t des ventes');
INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
INSERT INTO gifi (accno,description) VALUES ('8520','Publicit� et promotion');
INSERT INTO gifi (accno,description) VALUES ('8521','Publicit�');
INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de repr�sentation');
INSERT INTO gifi (accno,description) VALUES ('8524','Promotion');
INSERT INTO gifi (accno,description) VALUES ('8570','Amortissement de biens incorporels');
INSERT INTO gifi (accno,description) VALUES ('8590','Cr�ances irr�couvrables');
INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur pr�ts');
INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur pr�ts');
INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux r�gimes de revenus diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitu�s par des ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
INSERT INTO gifi (accno,description) VALUES ('8690','Assurances');
INSERT INTO gifi (accno,description) VALUES ('8691','Assurance sur la vie des dirigeants');
INSERT INTO gifi (accno,description) VALUES ('8710','Int�r�ts et frais bancaires');
INSERT INTO gifi (accno,description) VALUES ('8711','Int�r�ts sur les dettes � court terme');
INSERT INTO gifi (accno,description) VALUES ('8712','Int�r�ts sur les obligations et les d�bentures');
INSERT INTO gifi (accno,description) VALUES ('8713','Int�r�ts sur les pr�ts hypoth�caires');
INSERT INTO gifi (accno,description) VALUES ('8714','Int�r�ts sur les dettes � long terme');
INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('8740','Int�r�ts pay�s (institutions financi�res)');
INSERT INTO gifi (accno,description) VALUES ('8741','Int�r�ts pay�s sur d�p�ts');
INSERT INTO gifi (accno,description) VALUES ('8742','Int�r�ts pay�s sur les obligations et les d�bentures');
INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adh�sion et licences');
INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adh�sion');
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 � verser aux gouvernements');
INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes soci�t�s du Nouveau-Brunswick');
INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes soci�t�s de la Nouvelle-�cosse');
INSERT INTO gifi (accno,description) VALUES ('8810','Frais de bureau');
INSERT INTO gifi (accno,description) VALUES ('8811','Papeterie et fournitures de bureau');
INSERT INTO gifi (accno,description) VALUES ('8812','Services de bureau');
INSERT INTO gifi (accno,description) VALUES ('8813','Traitement des donn�es');
INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
INSERT INTO gifi (accno,description) VALUES ('8861','Frais l�gaux');
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\'�valuation');
INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires m�dicaux');
INSERT INTO gifi (accno,description) VALUES ('8868','Frais de v�t�rinaire');
INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
INSERT INTO gifi (accno,description) VALUES ('8874','Co�ts de restructuration');
INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobili�res');
INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropri�t�');
INSERT INTO gifi (accno,description) VALUES ('8914','Location de mat�riel');
INSERT INTO gifi (accno,description) VALUES ('8915','Location de v�hicules motoris�s');
INSERT INTO gifi (accno,description) VALUES ('8916','Amarrage (bateau)');
INSERT INTO gifi (accno,description) VALUES ('8917','Entreposage');
INSERT INTO gifi (accno,description) VALUES ('8918','Location de contingents');
INSERT INTO gifi (accno,description) VALUES ('8960','R�parations et entretien');
INSERT INTO gifi (accno,description) VALUES ('8961','R�parations et entretien � b�timents');
INSERT INTO gifi (accno,description) VALUES ('8962','R�parations et entretien � v�hicules');
INSERT INTO gifi (accno,description) VALUES ('8963','R�parations et entretien � bateaux');
INSERT INTO gifi (accno,description) VALUES ('8964','R�parations et entretien � machines et mat�riel');
INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de r�paration et d\'entretien');
INSERT INTO gifi (accno,description) VALUES ('9011','D�pense d\'usinage');
INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
INSERT INTO gifi (accno,description) VALUES ('9013','S�curit�');
INSERT INTO gifi (accno,description) VALUES ('9014','Enl�vement des d�chets');
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\'�quipage');
INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de pr�sence des administrateurs');
INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employ�s');
INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
INSERT INTO gifi (accno,description) VALUES ('9136','Mat�riel de p�che');
INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pi�ges');
INSERT INTO gifi (accno,description) VALUES ('9138','Sel, app�ts et glace');
INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
INSERT INTO gifi (accno,description) VALUES ('9150','D�penses li�es � l\'informatique');
INSERT INTO gifi (accno,description) VALUES ('9151','Am�liorations et modernisations');
INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
INSERT INTO gifi (accno,description) VALUES ('9180','Taxes fonci�res');
INSERT INTO gifi (accno,description) VALUES ('9200','Frais de d�placement');
INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
INSERT INTO gifi (accno,description) VALUES ('9221','�lectricit�');
INSERT INTO gifi (accno,description) VALUES ('9222','Eau');
INSERT INTO gifi (accno,description) VALUES ('9223','Chauffage');
INSERT INTO gifi (accno,description) VALUES ('9224','Frais de carburant');
INSERT INTO gifi (accno,description) VALUES ('9270','Autres d�penses');
INSERT INTO gifi (accno,description) VALUES ('9271','�carts de caisse');
INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la soci�t� m�re');
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 � r�sidents');
INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances � non-r�sidents');
INSERT INTO gifi (accno,description) VALUES ('9279','Frais de d�chargement');
INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
INSERT INTO gifi (accno,description) VALUES ('9281','Frais de v�hicules');
INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et d�veloppement');
INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'imp�ts');
INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais g�n�raux');
INSERT INTO gifi (accno,description) VALUES ('9285','D�penses entre divisions');
INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
INSERT INTO gifi (accno,description) VALUES ('9368','Total des d�penses');
INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
INSERT INTO gifi (accno,description) VALUES ('9370','Grains et ol�agineux');
INSERT INTO gifi (accno,description) VALUES ('9371','Bl�');
INSERT INTO gifi (accno,description) VALUES ('9372','Avoine');
INSERT INTO gifi (accno,description) VALUES ('9373','Orge');
INSERT INTO gifi (accno,description) VALUES ('9374','Grains mixtes');
INSERT INTO gifi (accno,description) VALUES ('9375','Ma�s');
INSERT INTO gifi (accno,description) VALUES ('9376','Canola');
INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
INSERT INTO gifi (accno,description) VALUES ('9378','F�ves soya');
INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du bl�');
INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres r�coltes');
INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
INSERT INTO gifi (accno,description) VALUES ('9423','L�gumes');
INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de p�pini�re');
INSERT INTO gifi (accno,description) VALUES ('9426','R�colte de fourrage');
INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du b�tail et des produits d\'origine');
INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
INSERT INTO gifi (accno,description) VALUES ('9476','Lait et cr�me (� l\'exclusion des subventions pour');
INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couv�e et �levage)');
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\'�rable');
INSERT INTO gifi (accno,description) VALUES ('9522','Ins�mination artificielle');
INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laiti�res');
INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-r�colte');
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 � int�r�t');
INSERT INTO gifi (accno,description) VALUES ('9573','Remises � taxes fonci�res');
INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les d�penses');
INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les d�penses non');
INSERT INTO gifi (accno,description) VALUES ('9600','Autres revenus/pertes agricoles');
INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en int�r�t');
INSERT INTO gifi (accno,description) VALUES ('9608','Revenu de dividendes');
INSERT INTO gifi (accno,description) VALUES ('9609','Profits/pertes sur la disposition de biens');
INSERT INTO gifi (accno,description) VALUES ('9610','Gravier');
INSERT INTO gifi (accno,description) VALUES ('9611','Camionnage');
INSERT INTO gifi (accno,description) VALUES ('9612','Revente des denr�es achet�es');
INSERT INTO gifi (accno,description) VALUES ('9613','Contrat-location (carburant, huile, puits, superficie, etc.)');
INSERT INTO gifi (accno,description) VALUES ('9614','Location de machines');
INSERT INTO gifi (accno,description) VALUES ('9615','Revenus/pertes des soci�t�s de personnes agricoles');
INSERT INTO gifi (accno,description) VALUES ('9616','Revenus/pertes des coentreprises agricoles');
INSERT INTO gifi (accno,description) VALUES ('9650','Revenu non agricole');
INSERT INTO gifi (accno,description) VALUES ('9659','Total des revenus agricoles');
INSERT INTO gifi (accno,description) VALUES ('9660','D�penses li�es aux r�coltes');
INSERT INTO gifi (accno,description) VALUES ('9661','Contenants, ficelles et fils pour emballage');
INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (r�colte) CSRN SAR');
INSERT INTO gifi (accno,description) VALUES ('9710','D�penses li�es au b�tail');
INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppl�ments, paille et liti�re');
INSERT INTO gifi (accno,description) VALUES ('9712','Achats de b�tail');
INSERT INTO gifi (accno,description) VALUES ('9713','Frais de v�t�rinaire, de m�dicaments et de reproduction');
INSERT INTO gifi (accno,description) VALUES ('9714','Sel et min�raux');
INSERT INTO gifi (accno,description) VALUES ('9760','D�penses li�es aux machines');
INSERT INTO gifi (accno,description) VALUES ('9761','Assurance pour les machines');
INSERT INTO gifi (accno,description) VALUES ('9762','Plaques pour les machines');
INSERT INTO gifi (accno,description) VALUES ('9763','R�paration des machines');
INSERT INTO gifi (accno,description) VALUES ('9764','Carburant pour les machines');
INSERT INTO gifi (accno,description) VALUES ('9765','Contrat-location de machines');
INSERT INTO gifi (accno,description) VALUES ('9790','D�penses agricoles g�n�rales');
INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
INSERT INTO gifi (accno,description) VALUES ('9792','Publicit�, promotion et d�penses de mise en march�');
INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises cr�ances');
INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux li�s aux salaires des employ�s');
INSERT INTO gifi (accno,description) VALUES ('9795','R�parations et entretien des b�timents');
INSERT INTO gifi (accno,description) VALUES ('9796','D�frichage, nivellement et drainage de terrains');
INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-r�colte, 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','�lectricit�');
INSERT INTO gifi (accno,description) VALUES ('9800','R�parations et entretien des cl�tures');
INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
INSERT INTO gifi (accno,description) VALUES ('9805','Int�r�ts et frais bancaires');
INSERT INTO gifi (accno,description) VALUES ('9806','Droits vers�s � des offices de commercialisation');
INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adh�sion');
INSERT INTO gifi (accno,description) VALUES ('9808','D�penses de bureau');
INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
INSERT INTO gifi (accno,description) VALUES ('9810','Taxes fonci�res');
INSERT INTO gifi (accno,description) VALUES ('9811','Location � terrain et b�timents');
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 � charge)');
INSERT INTO gifi (accno,description) VALUES ('9816','Salaires vers�s aux personnes � charge');
INSERT INTO gifi (accno,description) VALUES ('9817','Co�ts des ventes');
INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
INSERT INTO gifi (accno,description) VALUES ('9819','D�penses concernant les v�hicules motoris�s');
INSERT INTO gifi (accno,description) VALUES ('9820','Petit outillage');
INSERT INTO gifi (accno,description) VALUES ('9821','Analyses des sols');
INSERT INTO gifi (accno,description) VALUES ('9822','Entreposage/s�chage');
INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
INSERT INTO gifi (accno,description) VALUES ('9824','T�l�phone');
INSERT INTO gifi (accno,description) VALUES ('9825','Location de contingents (tabac, laitier)');
INSERT INTO gifi (accno,description) VALUES ('9826','Gravier');
INSERT INTO gifi (accno,description) VALUES ('9827','Achats de produits pour la revente');
INSERT INTO gifi (accno,description) VALUES ('9828','Salaires et traitements pay�s au conjoint');
INSERT INTO gifi (accno,description) VALUES ('9829','Co�ts de location et int�r�t sur un v�hicule');
INSERT INTO gifi (accno,description) VALUES ('9830','Aliments pr�par�s');
INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement � forfait');
INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
INSERT INTO gifi (accno,description) VALUES ('9834','Frais de d�placement');
INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
INSERT INTO gifi (accno,description) VALUES ('9850','D�penses non agricoles');
INSERT INTO gifi (accno,description) VALUES ('9870','R�gularisation des stocks');
INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
INSERT INTO gifi (accno,description) VALUES ('9970','Revenu net/perte nette avant imp�ts et �l�ments');
INSERT INTO gifi (accno,description) VALUES ('9975','�l�ment(s) extraordinaire(s)');
INSERT INTO gifi (accno,description) VALUES ('9976','R�glements juridiques');
INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non mat�rialis�s');
INSERT INTO gifi (accno,description) VALUES ('9985','�l�ments inhabituels');
INSERT INTO gifi (accno,description) VALUES ('9990','Imp�ts sur le revenu exigibles de l\'exercice');
INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour imp�ts sur le revenu diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette apr�s imp�ts et �l�ments');