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  1. -- French Canadian GIFI
    2. 

  2. -- C�line des Ligneris
    3. 

  3. -- checked DS. March 3, 2004
    4. 

  4. --
    5. 

  5. INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et d�p�ts');
    6. 

  6. INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
    7. 

  7. INSERT INTO gifi (accno,description) VALUES ('1002','D�p�ts dans des banques et des institutions canadiennes � monnaie canadienne');
    8. 

  8. INSERT INTO gifi (accno,description) VALUES ('1003','D�p�ts dans des banques et des institutions canadiennes � devises �trang�res');
    9. 

  9. INSERT INTO gifi (accno,description) VALUES ('1004','D�p�ts dans des banques �trang�res � monnaie canadienne');
    10. 

  10. INSERT INTO gifi (accno,description) VALUES ('1005','D�p�ts dans des banques �trang�res � devises �trang�res');
    11. 

  11. INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de cr�dit � d�p�t central');
    12. 

  12. INSERT INTO gifi (accno,description) VALUES ('1007','Autres �l�ments de l\'actif assimilables � de l\'encaisse');
    13. 

  13. INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
    14. 

  14. INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour cr�ances douteuses');
    15. 

  15. INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
    16. 

  16. INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises cr�ances � comptes clients commerciaux');
    17. 

  17. INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparent�es');
    18. 

  18. INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises cr�ances � personnes apparent�es');
    19. 

  19. INSERT INTO gifi (accno,description) VALUES ('1066','Imp�ts � recevoir');
    20. 

  20. INSERT INTO gifi (accno,description) VALUES ('1067','Int�r�ts � recevoir');
    21. 

  21. INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie � recevoir');
    22. 

  22. INSERT INTO gifi (accno,description) VALUES ('1069','Cr�ances au titre de baux');
    23. 

  23. INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour �l�ments douteux contenus dans certaines cr�ances au titre de baux');
    24. 

  24. INSERT INTO gifi (accno,description) VALUES ('1071','Comptes � recevoir d\'employ�s');
    25. 

  25. INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises cr�ances � employ�s');
    26. 

  26. INSERT INTO gifi (accno,description) VALUES ('1073','Montants � recevoir de membres d\'OSBL');
    27. 

  27. INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
    28. 

  28. INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises � vendre');
    29. 

  29. INSERT INTO gifi (accno,description) VALUES ('1122','Pi�ces et fournitures en stock');
    30. 

  30. INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
    31. 

  31. INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agr�gats');
    32. 

  32. INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
    33. 

  33. INSERT INTO gifi (accno,description) VALUES ('1126','Mati�res premi�res');
    34. 

  34. INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
    35. 

  35. INSERT INTO gifi (accno,description) VALUES ('1180','Placements � court terme');
    36. 

  36. INSERT INTO gifi (accno,description) VALUES ('1181','D�p�ts � terme canadiens');
    37. 

  37. INSERT INTO gifi (accno,description) VALUES ('1182','Actions de soci�t�s canadiennes');
    38. 

  38. INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
    39. 

  39. INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Tr�sor canadien');
    40. 

  40. INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
    41. 

  41. INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens � court terme');
    42. 

  42. INSERT INTO gifi (accno,description) VALUES ('1187','Placements �trangers � court terme');
    43. 

  43. INSERT INTO gifi (accno,description) VALUES ('1240','Pr�ts et effets � recevoir');
    44. 

  44. INSERT INTO gifi (accno,description) VALUES ('1241','Pr�ts remboursables sur demande');
    45. 

  45. INSERT INTO gifi (accno,description) VALUES ('1242','Autres pr�ts non rembours�s');
    46. 

  46. INSERT INTO gifi (accno,description) VALUES ('1243','Effets � recevoir');
    47. 

  47. INSERT INTO gifi (accno,description) VALUES ('1244','Hypoth�ques � recevoir');
    48. 

  48. INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
    49. 

  49. INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
    50. 

  50. INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (soci�t�s)');
    51. 

  51. INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
    52. 

  52. INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ soci�t�(s) de personnes');
    53. 

  53. INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/soci�t�(s) de personnes');
    54. 

  54. INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparent�es/placements dans des personnes apparent�es');
    55. 

  55. INSERT INTO gifi (accno,description) VALUES ('1401','Billets � demande de personnes apparent�es');
    56. 

  56. INSERT INTO gifi (accno,description) VALUES ('1402','Int�r�ts � recevoir de personnes apparent�es');
    57. 

  57. INSERT INTO gifi (accno,description) VALUES ('1403','Pr�ts/avances � des personnes apparent�es');
    58. 

  58. INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
    59. 

  59. INSERT INTO gifi (accno,description) VALUES ('1480','Autres �l�ments d\'actif � court terme');
    60. 

  60. INSERT INTO gifi (accno,description) VALUES ('1481','Imp�ts sur le revenu report�s');
    61. 

  61. INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumul�s');
    62. 

  62. INSERT INTO gifi (accno,description) VALUES ('1483','Imp�ts recouvrables/remboursables');
    63. 

  63. INSERT INTO gifi (accno,description) VALUES ('1484','D�penses pay�es d\'avance');
    64. 

  64. INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
    65. 

  65. INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/d�p�ts sur soumissions');
    66. 

  66. INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif � court terme');
    67. 

  67. INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
    68. 

  68. INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'am�lioration des terrains');
    69. 

  69. INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumul� de l\'am�lioration des terrains');
    70. 

  70. INSERT INTO gifi (accno,description) VALUES ('1620','Biens �puisables');
    71. 

  71. INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumul� des biens �puisables');
    72. 

  72. INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources p�trolif�res et en gaz naturel');
    73. 

  73. INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumul� des biens en ressources');
    74. 

  74. INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
    75. 

  75. INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumul� des biens miniers');
    76. 

  76. INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation report�s');
    77. 

  77. INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumul� des frais d\'exploration et d\'exploitation report�s');
    78. 

  78. INSERT INTO gifi (accno,description) VALUES ('1628','Carri�res');
    79. 

  79. INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumul� des carri�res');
    80. 

  80. INSERT INTO gifi (accno,description) VALUES ('1630','Carri�res de gravier');
    81. 

  81. INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumul� des carri�res de gravier');
    82. 

  82. INSERT INTO gifi (accno,description) VALUES ('1632','Concessions foresti�res');
    83. 

  83. INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumul� des concessions foresti�res');
    84. 

  84. INSERT INTO gifi (accno,description) VALUES ('1680','B�timents');
    85. 

  85. INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumul� des b�timents');
    86. 

  86. INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
    87. 

  87. INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumul� des installations de fabrication et de traitement');
    88. 

  88. INSERT INTO gifi (accno,description) VALUES ('1684','B�timents en construction');
    89. 

  89. INSERT INTO gifi (accno,description) VALUES ('1740','Machines, mat�riel, meubles et accessoires');
    90. 

  90. INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumul� des machines, du mat�riel, des meubles et des accessoires');
    91. 

  91. INSERT INTO gifi (accno,description) VALUES ('1742','V�hicules automobiles');
    92. 

  92. INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumul� des v�hicules automobiles');
    93. 

  93. INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
    94. 

  94. INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumul� sur les outils et les matrices');
    95. 

  95. INSERT INTO gifi (accno,description) VALUES ('1746','Mat�riel de construction et d\'excavation');
    96. 

  96. INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumul� du mat�riel de construction et d\'excavation');
    97. 

  97. INSERT INTO gifi (accno,description) VALUES ('1748','Mat�riel d\'exploitation foresti�re');
    98. 

  98. INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumul� du mat�riel d\'exploitation foresti�re');
    99. 

  99. INSERT INTO gifi (accno,description) VALUES ('1750','Filets et mat�riel de p�che');
    100. 

  100. INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumul� des filets et du mat�riel de p�che');
    101. 

  101. INSERT INTO gifi (accno,description) VALUES ('1752','Mat�riel d\'exploitation mini�re');
    102. 

  102. INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumul� du mat�riel d\'exploitation mini�re');
    103. 

  103. INSERT INTO gifi (accno,description) VALUES ('1754','R�seaux p�troliers et gaziers');
    104. 

  104. INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumul� des r�seaux p�troliers et gaziers');
    105. 

  105. INSERT INTO gifi (accno,description) VALUES ('1756','Mat�riel de production pour les industries de ressources naturelles');
    106. 

  106. INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumul� du mat�riel de production de ressources naturelles');
    107. 

  107. INSERT INTO gifi (accno,description) VALUES ('1758','Mat�riel de production autre que pour les industries de ressources naturelles');
    108. 

  108. INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumul� du mat�riel de production autre que pour les industries des ressources  naturelles');
    109. 

  109. INSERT INTO gifi (accno,description) VALUES ('1760','Mat�riel d\'exploration');
    110. 

  110. INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumul� du mat�riel d\'exploration');
    111. 

  111. INSERT INTO gifi (accno,description) VALUES ('1762','Mat�riel d\'exp�dition');
    112. 

  112. INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumul� du mat�riel d\'exp�dition');
    113. 

  113. INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
    114. 

  114. INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumul� des navires et des bateaux');
    115. 

  115. INSERT INTO gifi (accno,description) VALUES ('1766','A�ronefs');
    116. 

  116. INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumul� des a�ronefs');
    117. 

  117. INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
    118. 

  118. INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumul� des panneaux indicateurs');
    119. 

  119. INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
    120. 

  120. INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumul� des petits outils');
    121. 

  121. INSERT INTO gifi (accno,description) VALUES ('1772','Mat�riel de radio et de communication');
    122. 

  122. INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumul� du mat�riel de radio et de communication');
    123. 

  123. INSERT INTO gifi (accno,description) VALUES ('1774','Mat�riel informatique/logiciels');
    124. 

  124. INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumul� du mat�riel informatique / logiciels');
    125. 

  125. INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
    126. 

  126. INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumul� des instruments de musique');
    127. 

  127. INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
    128. 

  128. INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumul� des satellites');
    129. 

  129. INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
    130. 

  130. INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumul� des stations terrestres');
    131. 

  131. INSERT INTO gifi (accno,description) VALUES ('1782','Machines et mat�riel en cours de fabrication');
    132. 

  132. INSERT INTO gifi (accno,description) VALUES ('1783','Mat�riel de transport');
    133. 

  133. INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumul� du mat�riel de transport');
    134. 

  134. INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et mat�riel');
    135. 

  135. INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumul� des autres machines et d\'autre mat�riel');
    136. 

  136. INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
    137. 

  137. INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumul� des meubles et des accessoires');
    138. 

  138. INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
    139. 

  139. INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumul� des autres immobilisations');
    140. 

  140. INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation foresti�re');
    141. 

  141. INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumul� des chemins d\'exploitation foresti�re');
    142. 

  142. INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphalt�es et parcs de stationnement');
    143. 

  143. INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphalt�es et des parcs de stationnement');
    144. 

  144. INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
    145. 

  145. INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumul� des quais');
    146. 

  146. INSERT INTO gifi (accno,description) VALUES ('1908','Cl�tures');
    147. 

  147. INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumul� des cl�tures');
    148. 

  148. INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location � acquisition (b�timents)');
    149. 

  149. INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumul� des contrats de location - acquisition (b�timents)');
    150. 

  150. INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location � acquisition (mat�riel)');
    151. 

  151. INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumul� des contrats de location � acquisition (mat�riel)');
    152. 

  152. INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location � acquisition (v�hicules)');
    153. 

  153. INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumul� des contrats de location � acquisition (v�hicules)');
    154. 

  154. INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location � acquisition (autres)panneaux');
    155. 

  155. INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumul� des contrats de location � acquisition (autres)');
    156. 

  156. INSERT INTO gifi (accno,description) VALUES ('1918','Am�liorations locatives');
    157. 

  157. INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumul� des am�liorations locatives');
    158. 

  158. INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
    159. 

  159. INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
    160. 

  160. INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumul� des aires de campings');
    161. 

  161. INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
    162. 

  162. INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumul� des immobilisations');
    163. 

  163. INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
    164. 

  164. INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumul� de l\'actif incorporel');
    165. 

  165. INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
    166. 

  166. INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumul� de l\'achalandage');
    167. 

  167. INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
    168. 

  168. INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumul� des contingents');
    169. 

  169. INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
    170. 

  170. INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumul� des permis');
    171. 

  171. INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en soci�t�');
    172. 

  172. INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumul� des frais de constitution en soci�t�');
    173. 

  173. INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
    174. 

  174. INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumul� des marques de commerce et des brevets');
    175. 

  175. INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
    176. 

  176. INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumul� des listes de clients');
    177. 

  177. INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
    178. 

  178. INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumul� des droits');
    179. 

  179. INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et d�veloppement');
    180. 

  180. INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumul� de la recherche et du d�veloppement');
    181. 

  181. INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs � des ressources');
    182. 

  182. INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumul� des droits relatifs � des ressources');
    183. 

  183. INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
    184. 

  184. INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumul� des droits de coupe');
    185. 

  185. INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
    186. 

  186. INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumul� des droits miniers');
    187. 

  187. INSERT INTO gifi (accno,description) VALUES ('2076','Droits p�troliers et gaziers');
    188. 

  188. INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumul� des droits p�troliers et gaziers');
    189. 

  189. INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
    190. 

  190. INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumul� de l\'actif incorporel');
    191. 

  191. INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
    192. 

  192. INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
    193. 

  193. INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (soci�t�s)');
    194. 

  194. INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
    195. 

  195. INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
    196. 

  196. INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/soci�t�(s) de personnes');
    197. 

  197. INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/soci�t�(s)de personnes');
    198. 

  198. INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparent�es/');
    199. 

  199. INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparent�es');
    200. 

  200. INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des soci�t�s canadiennes apparent�es');
    201. 

  201. INSERT INTO gifi (accno,description) VALUES ('2243','Pr�ts/avances � des soci�t�s canadiennes apparent�es');
    202. 

  202. INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des soci�t�s canadiennes apparent�es � la valeur d\'acquisition');
    203. 

  203. INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des soci�t�s canadiennes apparent�es � la valeur de consolidation');
    204. 

  204. INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties �trang�res apparent�es');
    205. 

  205. INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des soci�t�s �trang�res apparent�es');
    206. 

  206. INSERT INTO gifi (accno,description) VALUES ('2248','Pr�ts/avances � des soci�t�s �trang�res apparent�es');
    207. 

  207. INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des soci�t�s �trang�res apparent�es � la valeur d\'acquisition');
    208. 

  208. INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des soci�t�s �trang�res apparent�es � la valeur de consolidation');
    209. 

  209. INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
    210. 

  210. INSERT INTO gifi (accno,description) VALUES ('2300','Placements � long terme');
    211. 

  211. INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des soci�t�s �trang�res');
    212. 

  212. INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements � l\'�tranger');
    213. 

  213. INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des soci�t�s canadiennes');
    214. 

  214. INSERT INTO gifi (accno,description) VALUES ('2304','Titres de cr�ances du gouvernement du Canada');
    215. 

  215. INSERT INTO gifi (accno,description) VALUES ('2305','Titres de cr�ances des gouvernements provinciaux et des administrations municipales du Canada');
    216. 

  216. INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et d�bentures de soci�t�s canadiennes');
    217. 

  217. INSERT INTO gifi (accno,description) VALUES ('2307','Titres de cr�ances');
    218. 

  218. INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
    219. 

  219. INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis � la suite d\'une entente de rachat');
    220. 

  220. INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de cr�dit centrale');
    221. 

  221. INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens � long terme');
    222. 

  222. INSERT INTO gifi (accno,description) VALUES ('2360','Pr�ts � long terme');
    223. 

  223. INSERT INTO gifi (accno,description) VALUES ('2361','Pr�ts hypoth�caires');
    224. 

  224. INSERT INTO gifi (accno,description) VALUES ('2362','Pr�ts personnels et pr�ts sur carte de cr�dit');
    225. 

  225. INSERT INTO gifi (accno,description) VALUES ('2363','Pr�ts au gouvernement et pr�ts commerciaux');
    226. 

  226. INSERT INTO gifi (accno,description) VALUES ('2364','Marge de cr�dit');
    227. 

  227. INSERT INTO gifi (accno,description) VALUES ('2420','Autres �l�ments d\'actif � long terme');
    228. 

  228. INSERT INTO gifi (accno,description) VALUES ('2421','Imp�ts sur le revenu report�s');
    229. 

  229. INSERT INTO gifi (accno,description) VALUES ('2422','Frais du r�gime de pension report�s');
    230. 

  230. INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non mat�rialis�es report�es');
    231. 

  231. INSERT INTO gifi (accno,description) VALUES ('2424','Autres �l�ments/frais report�s');
    232. 

  232. INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumul� des frais report�s');
    233. 

  233. INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de r�serve');
    234. 

  234. INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
    235. 

  235. INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif � long terme');
    236. 

  236. INSERT INTO gifi (accno,description) VALUES ('2590','Actif d�tenu en fiducie');
    237. 

  237. INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
    238. 

  238. INSERT INTO gifi (accno,description) VALUES ('2600','D�couvert bancaire');
    239. 

  239. INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges � payer');
    240. 

  240. INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux � payer');
    241. 

  241. INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux � payer � des personnes apparent�es');
    242. 

  242. INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie � payer');
    243. 

  243. INSERT INTO gifi (accno,description) VALUES ('2624','Salaires � payer');
    244. 

  244. INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion � payer');
    245. 

  245. INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications � payer');
    246. 

  246. INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales � payer');
    247. 

  247. INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'imp�ts et de taxes � payer');
    248. 

  248. INSERT INTO gifi (accno,description) VALUES ('2629','Int�r�ts � payer');
    249. 

  249. INSERT INTO gifi (accno,description) VALUES ('2630','Montants � payer aux membres d\'OSBL');
    250. 

  250. INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et imp�ts � payer');
    251. 

  251. INSERT INTO gifi (accno,description) VALUES ('2700','Dettes � court terme');
    252. 

  252. INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts aupr�s de banques canadiennes');
    253. 

  253. INSERT INTO gifi (accno,description) VALUES ('2702','�l�ment de passif pour les titres vendus � d�couvert');
    254. 

  254. INSERT INTO gifi (accno,description) VALUES ('2703','�l�ment de passif pour les titres vendus � la suite d\'une entente de rachat');
    255. 

  255. INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
    256. 

  256. INSERT INTO gifi (accno,description) VALUES ('2705','Ch�ques et autres items en circulation');
    257. 

  257. INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
    258. 

  258. INSERT INTO gifi (accno,description) VALUES ('2770','Revenus report�s');
    259. 

  259. INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues � un(des) actionnaire(s)/administrateur(s)');
    260. 

  260. INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues � un(des) actionnaire(s) (particuliers)');
    261. 

  261. INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues � un(des) actionnaire(s) (soci�t�s)');
    262. 

  262. INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues � un(des) administrateur(s)');
    263. 

  263. INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues � une(des) coentreprise(s)/ soci�t�(s) de personnes');
    264. 

  264. INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues � des personnes apparent�es');
    265. 

  265. INSERT INTO gifi (accno,description) VALUES ('2861','Billets � demande dus � des personnes apparent�es');
    266. 

  266. INSERT INTO gifi (accno,description) VALUES ('2862','Int�r�ts � payer � des personnes apparent�es');
    267. 

  267. INSERT INTO gifi (accno,description) VALUES ('2863','Avances � payer � des personnes apparent�es');
    268. 

  268. INSERT INTO gifi (accno,description) VALUES ('2920','Portion � court terme du passif � long terme');
    269. 

  269. INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
    270. 

  270. INSERT INTO gifi (accno,description) VALUES ('2960','Autres �l�ments du passif � court terme');
    271. 

  271. INSERT INTO gifi (accno,description) VALUES ('2961','Sommes re�ues en d�p�ts');
    272. 

  272. INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes � payer');
    273. 

  273. INSERT INTO gifi (accno,description) VALUES ('2963','Imp�ts sur le revenu report�s');
    274. 

  274. INSERT INTO gifi (accno,description) VALUES ('2964','R�serve pour garanties et indemnit�s');
    275. 

  275. INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et r�serves g�n�rales');
    276. 

  276. INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'�quipage');
    277. 

  277. INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif � court terme');
    278. 

  278. INSERT INTO gifi (accno,description) VALUES ('3140','Dette � long terme');
    279. 

  279. INSERT INTO gifi (accno,description) VALUES ('3141','Hypoth�ques');
    280. 

  280. INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une soci�t� de cr�dit agricole');
    281. 

  281. INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque � charte');
    282. 

  282. INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coop�rative de cr�dit');
    283. 

  283. INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
    284. 

  284. INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
    285. 

  285. INSERT INTO gifi (accno,description) VALUES ('3147','Pr�t personnel');
    286. 

  286. INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une f�d�ration, d\'une centrale ou de');
    287. 

  287. INSERT INTO gifi (accno,description) VALUES ('3149','Marge de cr�dit');
    288. 

  288. INSERT INTO gifi (accno,description) VALUES ('3150','�l�ment de passif pour les titres vendus �');
    289. 

  289. INSERT INTO gifi (accno,description) VALUES ('3151','�l�ment de passif pour les titres vendus � la suite d\'une entente de rachat');
    290. 

  290. INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
    291. 

  291. INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financi�res');
    292. 

  292. INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et d�bentures');
    293. 

  293. INSERT INTO gifi (accno,description) VALUES ('3220','Revenus report�s');
    294. 

  294. INSERT INTO gifi (accno,description) VALUES ('3240','Imp�ts sur le revenu report�s');
    295. 

  295. INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues � un(des) actionnaire(s)/ administrateur(s)');
    296. 

  296. INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues � un(des) actionnaire(s) (particuliers)');
    297. 

  297. INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues � un(des) actionnaire(s) (soci�t�s)');
    298. 

  298. INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues � un(des) administrateur(s)');
    299. 

  299. INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues � des membres');
    300. 

  300. INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues � une(des) coentreprise(s)/soci�t�(s) de personnes');
    301. 

  301. INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues � des personnes apparent�es');
    302. 

  302. INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues � des personnes canadiennes apparent�es');
    303. 

  303. INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues � des personnes �trang�res apparent�es');
    304. 

  304. INSERT INTO gifi (accno,description) VALUES ('3320','Autres �l�ments de passif � long terme');
    305. 

  305. INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition � long terme');
    306. 

  306. INSERT INTO gifi (accno,description) VALUES ('3322','R�serves pour garanties et indemnit�s');
    307. 

  307. INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
    308. 

  308. INSERT INTO gifi (accno,description) VALUES ('3324','Contribution � une fiducie pour l\'environnement');
    309. 

  309. INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et r�serves g�n�rales');
    310. 

  310. INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privil�gi�es');
    311. 

  311. INSERT INTO gifi (accno,description) VALUES ('3327','R�partition aux membres');
    312. 

  312. INSERT INTO gifi (accno,description) VALUES ('3328','Revenus diff�r�s de contrats incomplets');
    313. 

  313. INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif � long terme');
    314. 

  314. INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
    315. 

  315. INSERT INTO gifi (accno,description) VALUES ('3470','Sommes d�tenues en fiducie');
    316. 

  316. INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
    317. 

  317. INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
    318. 

  318. INSERT INTO gifi (accno,description) VALUES ('3520','Actions privil�gi�es');
    319. 

  319. INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
    320. 

  320. INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
    321. 

  321. INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
    322. 

  322. INSERT INTO gifi (accno,description) VALUES ('3543','R�serve g�n�rale');
    323. 

  323. INSERT INTO gifi (accno,description) VALUES ('3570','Compte du si�ge social');
    324. 

  324. INSERT INTO gifi (accno,description) VALUES ('3600','B�n�fices non r�partis/d�ficit');
    325. 

  325. INSERT INTO gifi (accno,description) VALUES ('3620','Total des capitaux propres');
    326. 

  326. INSERT INTO gifi (accno,description) VALUES ('3640','Total du passif et des capitaux propres');
    327. 

  327. INSERT INTO gifi (accno,description) VALUES ('3680','Revenu net/perte nette');
    328. 

  328. INSERT INTO gifi (accno,description) VALUES ('3700','Dividendes d�clar�s');
    329. 

  329. INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en esp�ces');
    330. 

  330. INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
    331. 

  331. INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices ant�rieurs');
    332. 

  332. INSERT INTO gifi (accno,description) VALUES ('3740','Autres �l�ments touchant les b�n�fices non r�partis');
    333. 

  333. INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
    334. 

  334. INSERT INTO gifi (accno,description) VALUES ('3742','R�serves sp�ciales');
    335. 

  335. INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
    336. 

  336. INSERT INTO gifi (accno,description) VALUES ('3744','�l�ments inhabituels de revenus');
    337. 

  337. INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
    338. 

  338. INSERT INTO gifi (accno,description) VALUES ('3849','B�n�fices non r�partis/d�ficit � fin de l\'exercice');
    339. 

  339. INSERT INTO gifi (accno,description) VALUES ('8000','Ventes commerciales de biens et services');
    340. 

  340. INSERT INTO gifi (accno,description) VALUES ('8020','Ventes de biens et de services � des personnes apparent�es');
    341. 

  341. INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
    342. 

  342. INSERT INTO gifi (accno,description) VALUES ('8040','Ventes de ressources naturelles');
    343. 

  343. INSERT INTO gifi (accno,description) VALUES ('8041','Ventes de p�trole et de gaz naturel');
    344. 

  344. INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de p�trole et de gaz naturel � des personnes apparent�es');
    345. 

  345. INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
    346. 

  346. INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
    347. 

  347. INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
    348. 

  348. INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reli�es � l\'exploration s�ismique');
    349. 

  349. INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation mini�re');
    350. 

  350. INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
    351. 

  351. INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
    352. 

  352. INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
    353. 

  353. INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une soci�t� de personnes/coentreprise � p�trole et gaz');
    354. 

  354. INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une soci�t� de personnes/coentreprise � mines');
    355. 

  355. INSERT INTO gifi (accno,description) VALUES ('8053','Autres revenus de production');
    356. 

  356. INSERT INTO gifi (accno,description) VALUES ('8089','Total des ventes de biens et services');
    357. 

  357. INSERT INTO gifi (accno,description) VALUES ('8090','Revenus de placements');
    358. 

  358. INSERT INTO gifi (accno,description) VALUES ('8091','Int�r�t de sources �trang�res');
    359. 

  359. INSERT INTO gifi (accno,description) VALUES ('8092','Int�r�t d\'obligations et de d�bentures canadiennes');
    360. 

  360. INSERT INTO gifi (accno,description) VALUES ('8093','Int�r�t de pr�ts hypoth�caires canadiens');
    361. 

  361. INSERT INTO gifi (accno,description) VALUES ('8094','Int�r�t d\'autres sources canadiennes');
    362. 

  362. INSERT INTO gifi (accno,description) VALUES ('8095','Revenus de dividendes');
    363. 

  363. INSERT INTO gifi (accno,description) VALUES ('8096','Dividendes de sources canadiennes');
    364. 

  364. INSERT INTO gifi (accno,description) VALUES ('8097','Dividendes de sources �trang�res');
    365. 

  365. INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'int�r�t (institutions financi�res)');
    366. 

  366. INSERT INTO gifi (accno,description) VALUES ('8101','Int�r�t de pr�ts');
    367. 

  367. INSERT INTO gifi (accno,description) VALUES ('8102','Int�r�t de valeurs mobili�res');
    368. 

  368. INSERT INTO gifi (accno,description) VALUES ('8103','Int�r�t des d�p�ts en banque');
    369. 

  369. INSERT INTO gifi (accno,description) VALUES ('8120','Revenus de commissions');
    370. 

  370. INSERT INTO gifi (accno,description) VALUES ('8121','Revenus de commissions sur les transactions immobili�res');
    371. 

  371. INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
    372. 

  372. INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobili�re');
    373. 

  373. INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
    374. 

  374. INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de v�hicules');
    375. 

  375. INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la p�che');
    376. 

  376. INSERT INTO gifi (accno,description) VALUES ('8161','Ventes de poisson');
    377. 

  377. INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
    378. 

  378. INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, cr�dits et d�gr�vements de p�che');
    379. 

  379. INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de p�che');
    380. 

  380. INSERT INTO gifi (accno,description) VALUES ('8165','Indemnit� pour perte d\'un revenu ou d\'un bien de p�che');
    381. 

  381. INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de p�cheur � la part');
    382. 

  382. INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'�l�ments d\'actif');
    383. 

  383. INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
    384. 

  384. INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
    385. 

  385. INSERT INTO gifi (accno,description) VALUES ('8220','Montants re�us d\'OSBL');
    386. 

  386. INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adh�sion');
    387. 

  387. INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
    388. 

  388. INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
    389. 

  389. INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activit�s de l\'organisme');
    390. 

  390. INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
    391. 

  391. INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises �trang�res');
    392. 

  392. INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de soci�t�s affili�es');
    393. 

  393. INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
    394. 

  394. INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
    395. 

  395. INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des soci�t�s de personnes');
    396. 

  396. INSERT INTO gifi (accno,description) VALUES ('8236','R�alisation de revenus diff�r�s');
    397. 

  397. INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
    398. 

  398. INSERT INTO gifi (accno,description) VALUES ('8238','Cr�dits d\'imp�ts pour redevances de l\'Alberta');
    399. 

  399. INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
    400. 

  400. INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de t�l�communications');
    401. 

  401. INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
    402. 

  402. INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
    403. 

  403. INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
    404. 

  404. INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des d�p�ts');
    405. 

  405. INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du cr�dit');
    406. 

  406. INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
    407. 

  407. INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
    408. 

  408. INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
    409. 

  409. INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
    410. 

  410. INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises cr�ances');
    411. 

  411. INSERT INTO gifi (accno,description) VALUES ('8299','Total des revenus');
    412. 

  412. INSERT INTO gifi (accno,description) VALUES ('8300','Stock d\'ouverture');
    413. 

  413. INSERT INTO gifi (accno,description) VALUES ('8301','Stock d\'ouverture � produits finis');
    414. 

  414. INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture � mati�res premi�res');
    415. 

  415. INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture � produits en cours de fabrication');
    416. 

  416. INSERT INTO gifi (accno,description) VALUES ('8320','Achats/co�t des mat�riaux');
    417. 

  417. INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
    418. 

  418. INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
    419. 

  419. INSERT INTO gifi (accno,description) VALUES ('8360','Fournisseurs et sous-traitants');
    420. 

  420. INSERT INTO gifi (accno,description) VALUES ('8370','Co�ts de production (autres que ressources naturelles)');
    421. 

  421. INSERT INTO gifi (accno,description) VALUES ('8400','Co�ts de production des ressources naturelles');
    422. 

  422. INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
    423. 

  423. INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
    424. 

  424. INSERT INTO gifi (accno,description) VALUES ('8403','Co�ts de restauration des sites d\'exploitation');
    425. 

  425. INSERT INTO gifi (accno,description) VALUES ('8404','Redevances d�rogatoires brutes');
    426. 

  426. INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propri�t� franche');
    427. 

  427. INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
    428. 

  428. INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de g�ologie');
    429. 

  429. INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et mat�riel');
    430. 

  430. INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
    431. 

  431. INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
    432. 

  432. INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
    433. 

  433. INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'am�nagement');
    434. 

  434. INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exig�es par la Couronne');
    435. 

  435. INSERT INTO gifi (accno,description) VALUES ('8436','Redevances � la Couronne');
    436. 

  436. INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
    437. 

  437. INSERT INTO gifi (accno,description) VALUES ('8438','Imp�ts sur le minerai de propri�t� franche');
    438. 

  438. INSERT INTO gifi (accno,description) VALUES ('8439','Imp�ts miniers');
    439. 

  439. INSERT INTO gifi (accno,description) VALUES ('8440','Frais de location des sables bitumineux');
    440. 

  440. INSERT INTO gifi (accno,description) VALUES ('8441','Surtaxe de la Saskatchewan sur les ressources');
    441. 

  441. INSERT INTO gifi (accno,description) VALUES ('8450','Autres co�ts directs');
    442. 

  442. INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de mat�riel');
    443. 

  443. INSERT INTO gifi (accno,description) VALUES ('8452','Cour � bois');
    444. 

  444. INSERT INTO gifi (accno,description) VALUES ('8453','Co�ts d\'exploitation foresti�re');
    445. 

  445. INSERT INTO gifi (accno,description) VALUES ('8454','Co�ts des chemins forestiers');
    446. 

  446. INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
    447. 

  447. INSERT INTO gifi (accno,description) VALUES ('8456','Co�ts des redevances');
    448. 

  448. INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport � l\'achat et droits');
    449. 

  449. INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
    450. 

  450. INSERT INTO gifi (accno,description) VALUES ('8459','Co�t direct de l\'amortissement des biens corporels');
    451. 

  451. INSERT INTO gifi (accno,description) VALUES ('8460','Co�t direct de l\'amortissement des biens constitu�s');
    452. 

  452. INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribu�s au co�t des ventes');
    453. 

  453. INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
    454. 

  454. INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture � produits finis');
    455. 

  455. INSERT INTO gifi (accno,description) VALUES ('8502','Stock de fermeture � mati�res premi�res');
    456. 

  456. INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture � travaux en cours de fabrication');
    457. 

  457. INSERT INTO gifi (accno,description) VALUES ('8518','Co�t des ventes');
    458. 

  458. INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
    459. 

  459. INSERT INTO gifi (accno,description) VALUES ('8520','Publicit� et promotion');
    460. 

  460. INSERT INTO gifi (accno,description) VALUES ('8521','Publicit�');
    461. 

  461. INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
    462. 

  462. INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de repr�sentation');
    463. 

  463. INSERT INTO gifi (accno,description) VALUES ('8524','Promotion');
    464. 

  464. INSERT INTO gifi (accno,description) VALUES ('8570','Amortissement de biens incorporels');
    465. 

  465. INSERT INTO gifi (accno,description) VALUES ('8590','Cr�ances irr�couvrables');
    466. 

  466. INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur pr�ts');
    467. 

  467. INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur pr�ts');
    468. 

  468. INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
    469. 

  469. INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
    470. 

  470. INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
    471. 

  471. INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux r�gimes de revenus diff�r�s');
    472. 

  472. INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitu�s par des ressources naturelles');
    473. 

  473. INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
    474. 

  474. INSERT INTO gifi (accno,description) VALUES ('8690','Assurances');
    475. 

  475. INSERT INTO gifi (accno,description) VALUES ('8691','Assurance sur la vie des dirigeants');
    476. 

  476. INSERT INTO gifi (accno,description) VALUES ('8710','Int�r�ts et frais bancaires');
    477. 

  477. INSERT INTO gifi (accno,description) VALUES ('8711','Int�r�ts sur les dettes � court terme');
    478. 

  478. INSERT INTO gifi (accno,description) VALUES ('8712','Int�r�ts sur les obligations et les d�bentures');
    479. 

  479. INSERT INTO gifi (accno,description) VALUES ('8713','Int�r�ts sur les pr�ts hypoth�caires');
    480. 

  480. INSERT INTO gifi (accno,description) VALUES ('8714','Int�r�ts sur les dettes � long terme');
    481. 

  481. INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
    482. 

  482. INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de cr�dit');
    483. 

  483. INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de cr�dit');
    484. 

  484. INSERT INTO gifi (accno,description) VALUES ('8740','Int�r�ts pay�s (institutions financi�res)');
    485. 

  485. INSERT INTO gifi (accno,description) VALUES ('8741','Int�r�ts pay�s sur d�p�ts');
    486. 

  486. INSERT INTO gifi (accno,description) VALUES ('8742','Int�r�ts pay�s sur les obligations et les d�bentures');
    487. 

  487. INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adh�sion et licences');
    488. 

  488. INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adh�sion');
    489. 

  489. INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d\'affaires');
    490. 

  490. INSERT INTO gifi (accno,description) VALUES ('8763','Frais de franchise');
    491. 

  491. INSERT INTO gifi (accno,description) VALUES ('8764','Frais � verser aux gouvernements');
    492. 

  492. INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes soci�t�s du Nouveau-Brunswick');
    493. 

  493. INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes soci�t�s de la Nouvelle-�cosse');
    494. 

  494. INSERT INTO gifi (accno,description) VALUES ('8810','Frais de bureau');
    495. 

  495. INSERT INTO gifi (accno,description) VALUES ('8811','Papeterie et fournitures de bureau');
    496. 

  496. INSERT INTO gifi (accno,description) VALUES ('8812','Services de bureau');
    497. 

  497. INSERT INTO gifi (accno,description) VALUES ('8813','Traitement des donn�es');
    498. 

  498. INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
    499. 

  499. INSERT INTO gifi (accno,description) VALUES ('8861','Frais l�gaux');
    500. 

  500. INSERT INTO gifi (accno,description) VALUES ('8862','Frais comptables');
    501. 

  501. INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d\'experts-conseils');
    502. 

  502. INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d\'architectes');
    503. 

  503. INSERT INTO gifi (accno,description) VALUES ('8865','Frais d\'�valuation');
    504. 

  504. INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
    505. 

  505. INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires m�dicaux');
    506. 

  506. INSERT INTO gifi (accno,description) VALUES ('8868','Frais de v�t�rinaire');
    507. 

  507. INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
    508. 

  508. INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
    509. 

  509. INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
    510. 

  510. INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
    511. 

  511. INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
    512. 

  512. INSERT INTO gifi (accno,description) VALUES ('8874','Co�ts de restructuration');
    513. 

  513. INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobili�res');
    514. 

  514. INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
    515. 

  515. INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
    516. 

  516. INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
    517. 

  517. INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
    518. 

  518. INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
    519. 

  519. INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropri�t�');
    520. 

  520. INSERT INTO gifi (accno,description) VALUES ('8914','Location de mat�riel');
    521. 

  521. INSERT INTO gifi (accno,description) VALUES ('8915','Location de v�hicules motoris�s');
    522. 

  522. INSERT INTO gifi (accno,description) VALUES ('8916','Amarrage (bateau)');
    523. 

  523. INSERT INTO gifi (accno,description) VALUES ('8917','Entreposage');
    524. 

  524. INSERT INTO gifi (accno,description) VALUES ('8918','Location de contingents');
    525. 

  525. INSERT INTO gifi (accno,description) VALUES ('8960','R�parations et entretien');
    526. 

  526. INSERT INTO gifi (accno,description) VALUES ('8961','R�parations et entretien � b�timents');
    527. 

  527. INSERT INTO gifi (accno,description) VALUES ('8962','R�parations et entretien � v�hicules');
    528. 

  528. INSERT INTO gifi (accno,description) VALUES ('8963','R�parations et entretien � bateaux');
    529. 

  529. INSERT INTO gifi (accno,description) VALUES ('8964','R�parations et entretien � machines et mat�riel');
    530. 

  530. INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de r�paration et d\'entretien');
    531. 

  531. INSERT INTO gifi (accno,description) VALUES ('9011','D�pense d\'usinage');
    532. 

  532. INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
    533. 

  533. INSERT INTO gifi (accno,description) VALUES ('9013','S�curit�');
    534. 

  534. INSERT INTO gifi (accno,description) VALUES ('9014','Enl�vement des d�chets');
    535. 

  535. INSERT INTO gifi (accno,description) VALUES ('9060','Salaires et traitements');
    536. 

  536. INSERT INTO gifi (accno,description) VALUES ('9061','Commissions');
    537. 

  537. INSERT INTO gifi (accno,description) VALUES ('9062','Part de l\'�quipage');
    538. 

  538. INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
    539. 

  539. INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de pr�sence des administrateurs');
    540. 

  540. INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
    541. 

  541. INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employ�s');
    542. 

  542. INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
    543. 

  543. INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
    544. 

  544. INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
    545. 

  545. INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
    546. 

  546. INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
    547. 

  547. INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
    548. 

  548. INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
    549. 

  549. INSERT INTO gifi (accno,description) VALUES ('9136','Mat�riel de p�che');
    550. 

  550. INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pi�ges');
    551. 

  551. INSERT INTO gifi (accno,description) VALUES ('9138','Sel, app�ts et glace');
    552. 

  552. INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
    553. 

  553. INSERT INTO gifi (accno,description) VALUES ('9150','D�penses li�es � l\'informatique');
    554. 

  554. INSERT INTO gifi (accno,description) VALUES ('9151','Am�liorations et modernisations');
    555. 

  555. INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
    556. 

  556. INSERT INTO gifi (accno,description) VALUES ('9180','Taxes fonci�res');
    557. 

  557. INSERT INTO gifi (accno,description) VALUES ('9200','Frais de d�placement');
    558. 

  558. INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
    559. 

  559. INSERT INTO gifi (accno,description) VALUES ('9221','�lectricit�');
    560. 

  560. INSERT INTO gifi (accno,description) VALUES ('9222','Eau');
    561. 

  561. INSERT INTO gifi (accno,description) VALUES ('9223','Chauffage');
    562. 

  562. INSERT INTO gifi (accno,description) VALUES ('9224','Frais de carburant');
    563. 

  563. INSERT INTO gifi (accno,description) VALUES ('9270','Autres d�penses');
    564. 

  564. INSERT INTO gifi (accno,description) VALUES ('9271','�carts de caisse');
    565. 

  565. INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la soci�t� m�re');
    566. 

  566. INSERT INTO gifi (accno,description) VALUES ('9273','Frais de vente');
    567. 

  567. INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d\'entreposage');
    568. 

  568. INSERT INTO gifi (accno,description) VALUES ('9275','Livraison, fret et messageries');
    569. 

  569. INSERT INTO gifi (accno,description) VALUES ('9276','Frais de garantie');
    570. 

  570. INSERT INTO gifi (accno,description) VALUES ('9277','Frais de redevances � r�sidents');
    571. 

  571. INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances � non-r�sidents');
    572. 

  572. INSERT INTO gifi (accno,description) VALUES ('9279','Frais de d�chargement');
    573. 

  573. INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
    574. 

  574. INSERT INTO gifi (accno,description) VALUES ('9281','Frais de v�hicules');
    575. 

  575. INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et d�veloppement');
    576. 

  576. INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'imp�ts');
    577. 

  577. INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais g�n�raux');
    578. 

  578. INSERT INTO gifi (accno,description) VALUES ('9285','D�penses entre divisions');
    579. 

  579. INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
    580. 

  580. INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
    581. 

  581. INSERT INTO gifi (accno,description) VALUES ('9368','Total des d�penses');
    582. 

  582. INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
    583. 

  583. INSERT INTO gifi (accno,description) VALUES ('9370','Grains et ol�agineux');
    584. 

  584. INSERT INTO gifi (accno,description) VALUES ('9371','Bl�');
    585. 

  585. INSERT INTO gifi (accno,description) VALUES ('9372','Avoine');
    586. 

  586. INSERT INTO gifi (accno,description) VALUES ('9373','Orge');
    587. 

  587. INSERT INTO gifi (accno,description) VALUES ('9374','Grains mixtes');
    588. 

  588. INSERT INTO gifi (accno,description) VALUES ('9375','Ma�s');
    589. 

  589. INSERT INTO gifi (accno,description) VALUES ('9376','Canola');
    590. 

  590. INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
    591. 

  591. INSERT INTO gifi (accno,description) VALUES ('9378','F�ves soya');
    592. 

  592. INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du bl�');
    593. 

  593. INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres r�coltes');
    594. 

  594. INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
    595. 

  595. INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
    596. 

  596. INSERT INTO gifi (accno,description) VALUES ('9423','L�gumes');
    597. 

  597. INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
    598. 

  598. INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de p�pini�re');
    599. 

  599. INSERT INTO gifi (accno,description) VALUES ('9426','R�colte de fourrage');
    600. 

  600. INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du b�tail et des produits d\'origine');
    601. 

  601. INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
    602. 

  602. INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
    603. 

  603. INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
    604. 

  604. INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
    605. 

  605. INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
    606. 

  606. INSERT INTO gifi (accno,description) VALUES ('9476','Lait et cr�me (� l\'exclusion des subventions pour');
    607. 

  607. INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
    608. 

  608. INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
    609. 

  609. INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couv�e et �levage)');
    610. 

  610. INSERT INTO gifi (accno,description) VALUES ('9480','Chevaux (reproduction et viande)');
    611. 

  611. INSERT INTO gifi (accno,description) VALUES ('9520','Autres produits');
    612. 

  612. INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l\'�rable');
    613. 

  613. INSERT INTO gifi (accno,description) VALUES ('9522','Ins�mination artificielle');
    614. 

  614. INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
    615. 

  615. INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
    616. 

  616. INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
    617. 

  617. INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laiti�res');
    618. 

  618. INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-r�colte');
    619. 

  619. INSERT INTO gifi (accno,description) VALUES ('9543','Paiements du CSRN');
    620. 

  620. INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d\'aide en cas de catastrophe');
    621. 

  621. INSERT INTO gifi (accno,description) VALUES ('9570','Remises');
    622. 

  622. INSERT INTO gifi (accno,description) VALUES ('9571','Remises � carburant');
    623. 

  623. INSERT INTO gifi (accno,description) VALUES ('9572','Remises � int�r�t');
    624. 

  624. INSERT INTO gifi (accno,description) VALUES ('9573','Remises � taxes fonci�res');
    625. 

  625. INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les d�penses');
    626. 

  626. INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les d�penses non');
    627. 

  627. INSERT INTO gifi (accno,description) VALUES ('9600','Autres revenus/pertes agricoles');
    628. 

  628. INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
    629. 

  629. INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
    630. 

  630. INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
    631. 

  631. INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
    632. 

  632. INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
    633. 

  633. INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
    634. 

  634. INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en int�r�t');
    635. 

  635. INSERT INTO gifi (accno,description) VALUES ('9608','Revenu de dividendes');
    636. 

  636. INSERT INTO gifi (accno,description) VALUES ('9609','Profits/pertes sur la disposition de biens');
    637. 

  637. INSERT INTO gifi (accno,description) VALUES ('9610','Gravier');
    638. 

  638. INSERT INTO gifi (accno,description) VALUES ('9611','Camionnage');
    639. 

  639. INSERT INTO gifi (accno,description) VALUES ('9612','Revente des denr�es achet�es');
    640. 

  640. INSERT INTO gifi (accno,description) VALUES ('9613','Contrat-location (carburant, huile, puits, superficie, etc.)');
    641. 

  641. INSERT INTO gifi (accno,description) VALUES ('9614','Location de machines');
    642. 

  642. INSERT INTO gifi (accno,description) VALUES ('9615','Revenus/pertes des soci�t�s de personnes agricoles');
    643. 

  643. INSERT INTO gifi (accno,description) VALUES ('9616','Revenus/pertes des coentreprises agricoles');
    644. 

  644. INSERT INTO gifi (accno,description) VALUES ('9650','Revenu non agricole');
    645. 

  645. INSERT INTO gifi (accno,description) VALUES ('9659','Total des revenus agricoles');
    646. 

  646. INSERT INTO gifi (accno,description) VALUES ('9660','D�penses li�es aux r�coltes');
    647. 

  647. INSERT INTO gifi (accno,description) VALUES ('9661','Contenants, ficelles et fils pour emballage');
    648. 

  648. INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
    649. 

  649. INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
    650. 

  650. INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
    651. 

  651. INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (r�colte) CSRN SAR');
    652. 

  652. INSERT INTO gifi (accno,description) VALUES ('9710','D�penses li�es au b�tail');
    653. 

  653. INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppl�ments, paille et liti�re');
    654. 

  654. INSERT INTO gifi (accno,description) VALUES ('9712','Achats de b�tail');
    655. 

  655. INSERT INTO gifi (accno,description) VALUES ('9713','Frais de v�t�rinaire, de m�dicaments et de reproduction');
    656. 

  656. INSERT INTO gifi (accno,description) VALUES ('9714','Sel et min�raux');
    657. 

  657. INSERT INTO gifi (accno,description) VALUES ('9760','D�penses li�es aux machines');
    658. 

  658. INSERT INTO gifi (accno,description) VALUES ('9761','Assurance pour les machines');
    659. 

  659. INSERT INTO gifi (accno,description) VALUES ('9762','Plaques pour les machines');
    660. 

  660. INSERT INTO gifi (accno,description) VALUES ('9763','R�paration des machines');
    661. 

  661. INSERT INTO gifi (accno,description) VALUES ('9764','Carburant pour les machines');
    662. 

  662. INSERT INTO gifi (accno,description) VALUES ('9765','Contrat-location de machines');
    663. 

  663. INSERT INTO gifi (accno,description) VALUES ('9790','D�penses agricoles g�n�rales');
    664. 

  664. INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
    665. 

  665. INSERT INTO gifi (accno,description) VALUES ('9792','Publicit�, promotion et d�penses de mise en march�');
    666. 

  666. INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises cr�ances');
    667. 

  667. INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux li�s aux salaires des employ�s');
    668. 

  668. INSERT INTO gifi (accno,description) VALUES ('9795','R�parations et entretien des b�timents');
    669. 

  669. INSERT INTO gifi (accno,description) VALUES ('9796','D�frichage, nivellement et drainage de terrains');
    670. 

  670. INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-r�colte, de RARB et de');
    671. 

  671. INSERT INTO gifi (accno,description) VALUES ('9798','Travail sur commande ou en sous-traitance');
    672. 

  672. INSERT INTO gifi (accno,description) VALUES ('9799','�lectricit�');
    673. 

  673. INSERT INTO gifi (accno,description) VALUES ('9800','R�parations et entretien des cl�tures');
    674. 

  674. INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
    675. 

  675. INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
    676. 

  676. INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
    677. 

  677. INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
    678. 

  678. INSERT INTO gifi (accno,description) VALUES ('9805','Int�r�ts et frais bancaires');
    679. 

  679. INSERT INTO gifi (accno,description) VALUES ('9806','Droits vers�s � des offices de commercialisation');
    680. 

  680. INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adh�sion');
    681. 

  681. INSERT INTO gifi (accno,description) VALUES ('9808','D�penses de bureau');
    682. 

  682. INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
    683. 

  683. INSERT INTO gifi (accno,description) VALUES ('9810','Taxes fonci�res');
    684. 

  684. INSERT INTO gifi (accno,description) VALUES ('9811','Location � terrain et b�timents');
    685. 

  685. INSERT INTO gifi (accno,description) VALUES ('9812','Location � machines');
    686. 

  686. INSERT INTO gifi (accno,description) VALUES ('9813','Autres frais de location');
    687. 

  687. INSERT INTO gifi (accno,description) VALUES ('9814','Salaires et traitements');
    688. 

  688. INSERT INTO gifi (accno,description) VALUES ('9815','Salaires (autre que conjoint et personnes � charge)');
    689. 

  689. INSERT INTO gifi (accno,description) VALUES ('9816','Salaires vers�s aux personnes � charge');
    690. 

  690. INSERT INTO gifi (accno,description) VALUES ('9817','Co�ts des ventes');
    691. 

  691. INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
    692. 

  692. INSERT INTO gifi (accno,description) VALUES ('9819','D�penses concernant les v�hicules motoris�s');
    693. 

  693. INSERT INTO gifi (accno,description) VALUES ('9820','Petit outillage');
    694. 

  694. INSERT INTO gifi (accno,description) VALUES ('9821','Analyses des sols');
    695. 

  695. INSERT INTO gifi (accno,description) VALUES ('9822','Entreposage/s�chage');
    696. 

  696. INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
    697. 

  697. INSERT INTO gifi (accno,description) VALUES ('9824','T�l�phone');
    698. 

  698. INSERT INTO gifi (accno,description) VALUES ('9825','Location de contingents (tabac, laitier)');
    699. 

  699. INSERT INTO gifi (accno,description) VALUES ('9826','Gravier');
    700. 

  700. INSERT INTO gifi (accno,description) VALUES ('9827','Achats de produits pour la revente');
    701. 

  701. INSERT INTO gifi (accno,description) VALUES ('9828','Salaires et traitements pay�s au conjoint');
    702. 

  702. INSERT INTO gifi (accno,description) VALUES ('9829','Co�ts de location et int�r�t sur un v�hicule');
    703. 

  703. INSERT INTO gifi (accno,description) VALUES ('9830','Aliments pr�par�s');
    704. 

  704. INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement � forfait');
    705. 

  705. INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
    706. 

  706. INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
    707. 

  707. INSERT INTO gifi (accno,description) VALUES ('9834','Frais de d�placement');
    708. 

  708. INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
    709. 

  709. INSERT INTO gifi (accno,description) VALUES ('9850','D�penses non agricoles');
    710. 

  710. INSERT INTO gifi (accno,description) VALUES ('9870','R�gularisation des stocks');
    711. 

  711. INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
    712. 

  712. INSERT INTO gifi (accno,description) VALUES ('9970','Revenu net/perte nette avant imp�ts et �l�ments');
    713. 

  713. INSERT INTO gifi (accno,description) VALUES ('9975','�l�ment(s) extraordinaire(s)');
    714. 

  714. INSERT INTO gifi (accno,description) VALUES ('9976','R�glements juridiques');
    715. 

  715. INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non mat�rialis�s');
    716. 

  716. INSERT INTO gifi (accno,description) VALUES ('9985','�l�ments inhabituels');
    717. 

  717. INSERT INTO gifi (accno,description) VALUES ('9990','Imp�ts sur le revenu exigibles de l\'exercice');
    718. 

  718. INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour imp�ts sur le revenu diff�r�s');
    719. 

  719. INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette apr�s imp�ts et �l�ments');
    720.
generated by cgit v1.2.3 (git 2.46.0) at 2025-03-12 20:28:20 +0000