-- contribu� par Jens-Ingo Brodesser, jens-ingo@all2all.org, Moving Art Studio ASBL, ALL2ALL The Independent Network
-- le 15/07/2003

INSERT INTO gifi (accno,description) VALUES ('10','Capital');
INSERT INTO gifi (accno,description) VALUES ('30','Approvisionnements - Mati�res premi�res');
INSERT INTO gifi (accno,description) VALUES ('11','Primes d''�mission');
INSERT INTO gifi (accno,description) VALUES ('12','Plus-values de r��valuation');
INSERT INTO gifi (accno,description) VALUES ('13','R�serves');
INSERT INTO gifi (accno,description) VALUES ('14','B�n�fice report� [ou Perte report�e (-)]');
INSERT INTO gifi (accno,description) VALUES ('15','Subsides en capital');
INSERT INTO gifi (accno,description) VALUES ('16','Provisions pour risques et charges et imp�ts diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('17','Dettes � plus d''un an');
INSERT INTO gifi (accno,description) VALUES ('40','Cr�ances commerciales');
INSERT INTO gifi (accno,description) VALUES ('20','Frais d''�tablissement');
INSERT INTO gifi (accno,description) VALUES ('21','Immobilisations incorporelles');
INSERT INTO gifi (accno,description) VALUES ('22','Terrains et constructions');
INSERT INTO gifi (accno,description) VALUES ('23','Installations, machines et outillage');
INSERT INTO gifi (accno,description) VALUES ('24','Mobilier et mat�riel roulant');
INSERT INTO gifi (accno,description) VALUES ('25','Immobilisations d�tenues en location-finac. et droits similaires');
INSERT INTO gifi (accno,description) VALUES ('31','Approvis. - Fournitures');
INSERT INTO gifi (accno,description) VALUES ('27','Autres immobilisations corporelles en cours et acompts vers�s');
INSERT INTO gifi (accno,description) VALUES ('26','Autres immobilisations corporelles');
INSERT INTO gifi (accno,description) VALUES ('28','Immobilisations financi�res');
INSERT INTO gifi (accno,description) VALUES ('29','Cr�ances � plus d''un an');
INSERT INTO gifi (accno,description) VALUES ('4115','TVA DUE TOTAL');
INSERT INTO gifi (accno,description) VALUES ('33','Produits finis');
INSERT INTO gifi (accno,description) VALUES ('32','Encours fabrication');
INSERT INTO gifi (accno,description) VALUES ('34','Marchandises');
INSERT INTO gifi (accno,description) VALUES ('35','Immeubles d�stin�s � la vente');
INSERT INTO gifi (accno,description) VALUES ('36','Acomptes s/achats stocks');
INSERT INTO gifi (accno,description) VALUES ('37','Commandes en cours d''ex�cution');
INSERT INTO gifi (accno,description) VALUES ('41','Autres cr�ances');
INSERT INTO gifi (accno,description) VALUES ('42','Dettes � plus d''un an �ch�ant dans l''ann�e');
INSERT INTO gifi (accno,description) VALUES ('43','Dettes financi�res');
INSERT INTO gifi (accno,description) VALUES ('44','Dettes commerciales');
INSERT INTO gifi (accno,description) VALUES ('45','Dettes fiscales, salariales et sociales');
INSERT INTO gifi (accno,description) VALUES ('46','Acomptes r��us s/commandes');
INSERT INTO gifi (accno,description) VALUES ('48','Dettes diverses');
INSERT INTO gifi (accno,description) VALUES ('47','Dettes d�coulants de l''affectation du r�sultat');
INSERT INTO gifi (accno,description) VALUES ('49','Comptes de r�gularisation et comptes d''attente');
INSERT INTO gifi (accno,description) VALUES ('50','Actions propres');
INSERT INTO gifi (accno,description) VALUES ('51','Actions et parts');
INSERT INTO gifi (accno,description) VALUES ('52','Titres � revenu fixe');
INSERT INTO gifi (accno,description) VALUES ('53','D�p�ts � terme');
INSERT INTO gifi (accno,description) VALUES ('54','Valeurs �chues � l''encaissement');
INSERT INTO gifi (accno,description) VALUES ('55','Etablissements de cr�dit');
INSERT INTO gifi (accno,description) VALUES ('56','Office des ch�ques postaux');
INSERT INTO gifi (accno,description) VALUES ('57','Caisses');
INSERT INTO gifi (accno,description) VALUES ('58','Virements internes');
INSERT INTO gifi (accno,description) VALUES ('60','Approvis. et marchandises');
INSERT INTO gifi (accno,description) VALUES ('61','Services et biens divers');
INSERT INTO gifi (accno,description) VALUES ('62','R�mun�rations, charges sociales, pensions');
INSERT INTO gifi (accno,description) VALUES ('63','Amortissements, r�ductions valeur, provisions risques et charges');
INSERT INTO gifi (accno,description) VALUES ('64','Autres charges d''exploitation');
INSERT INTO gifi (accno,description) VALUES ('65','Charges financi�res');
INSERT INTO gifi (accno,description) VALUES ('66','Charges exceptionnelles');
INSERT INTO gifi (accno,description) VALUES ('67','Imp�ts sur le r�sultat');
INSERT INTO gifi (accno,description) VALUES ('68','Transferts aux r�serves immunis�es et aux imp�ts diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('69','Affectations et pr�l�vements');
INSERT INTO gifi (accno,description) VALUES ('70','Chiffre d''affaires');
INSERT INTO gifi (accno,description) VALUES ('71','Variation de stock et des commandes en cours d''�x�cution');
INSERT INTO gifi (accno,description) VALUES ('72','Production immobilis�e');
INSERT INTO gifi (accno,description) VALUES ('74','Autres produits d''exploitation');
INSERT INTO gifi (accno,description) VALUES ('75','Produits financiers');
INSERT INTO gifi (accno,description) VALUES ('76','Produits exceptionnels');
INSERT INTO gifi (accno,description) VALUES ('77','R�gularisations d''imp�ts et reprises provisions fiscales');
INSERT INTO gifi (accno,description) VALUES ('78','Pr�l�vements s/r�serves immunis�es et imp�ts diff�r�s');
INSERT INTO gifi (accno,description) VALUES ('79','Affectations et pr�l�vements');