-- Chart of Accounts for France
-- From: Oscar Buijten <oscar@elbie.com>
-- Mon, 6 Aug 2001
--
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101000', 'CAPITAL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101100', 'CAPITAL SOUSCRIT NON APPELE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101200', 'CAPITAL SOUSCRIT APPELE NON VERSE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101300', 'CAPITAL SOUSCRIT APPELE VERSE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101310', 'CAPITAL NON AMORTI', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101320', 'CAPITAL AMORTI', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('101800', 'CAPITAL SOUSCR. A REGLEM. PART.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104000', 'PRIMES LIEES AU CAPITAL SOCIAL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104100', 'PRIMES D\'EMISSION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104200', 'PRIMES DE FUSION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104300', 'PRIMES D\'APPORT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104400', 'PRIMES CONVERS. OBLIGAT. ACTIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('104500', 'BONS DE SOUSCRIPTION D\'ACTION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105000', 'ECARTS DE REEVALUATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105100', 'RESERVE SPECIALE DE REEVALUATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105200', 'ECART DE REEVALUATION LIBRE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105300', 'RESERVE DE REEVALUATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105500', 'ECARTS REEVAL. (AUT. OPER. LEG.)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105700', 'AUT. ECARTS REEVAL. EN FRANCE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('105800', 'AUT. ECARTS REEVAL. A L\'ETRANGER', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106000', 'RESERVES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106100', 'RESERVE LEGALE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106110', 'RESERVE LEGALE PROPREMENT DITE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106120', 'PLUS-VALUES NETTES A LONG TERME', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106200', 'RESERVES INDISPONIBLES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106300', 'RESERVES STATUT. OU CONTRACTUELLES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106400', 'RESERVES REGLEMENTEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106410', 'PLUS-VALUES NETTES A LONG TERME', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106430', 'RESER. CONSEC. OCTROI SUBV. INVEST', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106480', 'AUTRES RESERVES REGLEMENTEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106800', 'AUTRES RESERVES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106810', 'RESERVE DE PROPRE ASSUREUR', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('106880', 'RESERVES DIVERSES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('107000', 'ECART D\'EQUIVALENCE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('109000', 'ACTIONN. CAPITAL SOUSC. NON APPELE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('110000', 'REPORT A NOUVEAU (SOLDE CREDITEUR)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('119000', 'REPORT A NOUVEAU (SOLDE DEBITEUR)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('120000', 'RESULTAT DE L\'EXERCICE (BENEFICE)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('129000', 'RESULTAT DE L\'EXERCICE (PERTE)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131000', 'SUBVENTIONS D\'EQUIPEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131100', 'ETAT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131200', 'REGIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131300', 'DEPARTEMENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131400', 'COMMUNES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131500', 'COLLECTIVITES PUBLIQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131600', 'ENTREPRISES PUBLIQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131700', 'ENTREPRISES ET ORGANISMES PRIVES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('131800', 'AUTRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('138000', 'AUTRES SUBVENTIONS D\'INVESTIS.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139000', 'SUBV. INVES. INSC. AU CPTE RESULT.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139100', 'SUBVENTIONS D\'EQUIPEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139110', 'ETAT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139120', 'REGIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139130', 'DEPARTEMENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139140', 'COMMUNES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139150', 'COLLECTIVITES PUBLIQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139160', 'ENTREPRISES PUBLIQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139170', 'ENTREPRISES ET ORGANISMES PRIVES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139180', 'AUTRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('139800', 'AUTRES SUBVENTIONS D\'INVESTIS.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('142000', 'PROVIS. REGLEM. RELATIV. AUX IMMO.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('142300', 'PROVIS. POUR RECONSTITUTION GIS.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('142400', 'PROVIS. INVESTIS. (PARTIC. SALAR.)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('143000', 'PROVIS. REGLEMENT. RELATIV. STOCKS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('143100', 'HAUSSE DES PRIX', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('143200', 'FLUCTUATION DES COURS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('144000', 'PROVIS. REGLEM. RELAT. ELEM. ACTIF', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('145000', 'AMORTISSEMENTS DEROGATOIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('146000', 'PROVISION SPECIALE DE REEVALUATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('147000', 'PLUS-VALUES REINVESTIES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('148000', 'AUTRES PROVISIONS REGLEMENTEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151000', 'PROVISIONS POUR RISQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151100', 'PROVISIONS POUR LITIGES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151200', 'PROV. GARANT. DONNEES AUX CLIENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151300', 'PROV. PERTES SUR MARCHES A TERME.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151400', 'PROVIS. POUR AMENDES ET PENALITES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151500', 'PROVIS. POUR PERTES DE CHANGE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('151800', 'AUTRES PROVISIONS POUR RISQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('153000', 'PROVIS. PENSIONS ET OBLIG. SIMIL.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('155000', 'PROVISIONS POUR IMPOTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('156000', 'PROVIS. RENOUV. IMMO (ETS CONCESS)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('157000', 'PROV. CHARG. A REPART. SUR EXERC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('157200', 'PROVIS. POUR GROSSES REPARATIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('158000', 'AUTRES PROVISIONS POUR CHARGES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('158200', 'PROVIS. CHARG. SOCIA. FISC. SUR CP', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('161000', 'EMPRUNTS OBLIGATOIRES CONVERTIBLES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('163000', 'AUTRES EMPRUNTS OBLIGATAIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('164000', 'EMPRUNTS AUPRES ETABLIS. DE CREDIT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('165000', 'DEPOTS ET CAUTIONNEMENTS RECUS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('165100', 'DEPOTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('165500', 'CAUTIONNEMENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('166000', 'PARTICIP. SALARIES AUX RESULTAS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('166100', 'COMPTES BLOQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('166200', 'FONDS DE PARTICIPATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('167000', 'EMPR. DETTES ASSORT. CONDIT. PART.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('167100', 'EMISSION DE TITRES PARTICIPATIFS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('167400', 'AVANCES CONDITIONNEES DE L\'ETAT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('167500', 'EMPRUNTS PARTICIPATIFS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168000', 'AUTRES EMPR. ET DETTES ASSIMILEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168100', 'AUTRES EMPRUNTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168500', 'RENTES VIAGERES CAPITALISEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168700', 'AUTRES DETTES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168800', 'INTERETS COURUS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168810', 'SUR EMPR. OBLIGATAIR. CONVERTIBLES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168830', 'SUR AUTRES EMPRUNTS OBLIGATAIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168840', 'SUR EMPRUNTS AUPRES ETABLI. CREDIT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168850', 'SUR DEPOTS ET CAUTIONNEMENTS RECUS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168860', 'SUR PARTICIP. SALAR. RESULTATS ETS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168870', 'SUR EMPR. DETTES ASSOR. COND. PART', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('168880', 'SUR AUTRES EMPR. DETTES ASSIMILEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('169000', 'PRIMES REMBOURSEMENT OBLIGATIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('171000', 'DETTES RATTACH. A PARTIC. (GROUPE)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('174000', 'DETTES RATT. A PART. (HORS GROUPE)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('178000', 'DETTES RATTACH. A STES EN PARTIC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('178100', 'PRINCIPAL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('178800', 'INTERETS COURUS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('181000', 'COMPTE DE LIAISON ETABLISSEMENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('186000', 'BIENS PREST. SERV. ECH. (CHARGES)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('187000', 'BIENS PREST. SERV. ECH. (PRODUITS)', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('188000', 'COMPTES DE LIAISON STES EN PARTIC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201100', 'FRAIS DE CONSTITUTION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201200', 'FRAIS DE PREMIER ETABLISSEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201210', 'FRAIS DE PROSPECTION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201220', 'FRAIS DE PUBLICITE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201300', 'FRAIS AUGMEN. CAPIT. OPER. DIVERS.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('203000', 'FRAIS RECHERCHE ET DEVELOPPEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('205000', 'CONCESSIONS ET DROITS SIMILAIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('206000', 'DROIT AU BAIL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('207000', 'FONDS COMMERCIAL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('208000', 'AUTRES IMMOBILISATIONS INCORPOR.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211000', 'TERRAINS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211100', 'TERRAINS NUS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211200', 'TERRAINS AMENAGES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211300', 'SOUS-SOLS ET SUR-SOLS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211400', 'TERRAINS DE GISEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211410', 'CARRIERES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211500', 'TERRAINS BATIS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211510', 'ENSEMBLES  IMMOBILIERS INDUSTRIELS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211550', 'ENSEMBLES IMMOB. ADM. ET COMMERC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211580', 'AUTRES ENSEMBLES IMMOBILIERS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211581', 'AFFECTES AUX OPERAT. PROFESSION.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211588', 'AFFECTES AUX OPERAT. NON PROF.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('211600', 'COMPTE D\'ORDRE SUR IMMOBILISATIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('212000', 'AGENCEMENTS AMENAGEMENTS TERRAINS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213000', 'CONSTRUCTIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213100', 'BATIMENTS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213110', 'ENSEMBLES IMMOB. INDUSTRIELS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213150', 'ENSEMBLES IMMOB. ADM. ET COMMERC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213180', 'AUTRES ENSEMBLES IMMOBILIERS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213181', 'AFFECTES AUX OPERAT. PROFESSION.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213188', 'AFFECTES AUX OPERAT. NON PROF.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213500', 'INSTALLATIONS GENERALES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213800', 'OUVRAGES D\'INFRASTRUCTURE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213810', 'VOIES DE TERRE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213820', 'VOIES DE FER', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213830', 'VOIES D\'EAU', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213840', 'BARRAGES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('213850', 'PISTES D\'AERODROMES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('214000', 'CONSTRUCTIONS SUR SOL D\'AUTRUI', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215000', 'INSTALL. TECH. MAT. OUTIL. INDUS.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215100', 'INSTALL. COMPLEXES SPECIALISEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215110', 'SUR SOL PROPRE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215140', 'SUR SOL D\'AUTRUI', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215300', 'INSTALL. A CARACTERE SPECIFIQUE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215310', 'SUR SOL PROPRE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215340', 'SUR SOL D\'AUTRUI', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('215400', 'MATERIEL INDUSTRIEL', 'A', '', '', '');
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INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('781730', 'STOCKS ET EN-COURS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('781740', 'CREANCES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('786000', 'REPRISES SUR PROVIS. POUR RISQUES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('786500', 'REP. PROV. RISQ. & CHARG. FINANC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('786600', 'REPRIS. PROV. DEPREC. ELEM. FINANC', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('786620', 'IMMOBILISATIONS FINANCIERES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('786650', 'VALEURS MOBILIERES DE PLACEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787000', 'REPRISES SUR PROVISIONS', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787200', 'REPRISES SUR PROV. REGLEMENTEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787250', 'AMORTISSEMENTS DEROGATOIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787260', 'PROVISION SPECIALE DE REEVALUATION', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787270', 'PLUS-VALUES REINVESTIES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787300', 'REPRISES SUR PROV. REGLEMENTEES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787400', 'REPRIS. SUR AUTRES PROV. REGLEMENT', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787500', 'REPRIS. PROV. RISQ. & CHARG. EXPL.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('787600', 'REPRIS. PROV. POUR DEPREC. EXCEPT.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('791000', 'TRANSFERTS DE CHARGES D\'EXPLOIT.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('796000', 'TRANSFERTS DE CHARGES FINANC.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('797000', 'TRANSFERTS DE CHARGES EXCEPT.', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('201000', 'FRAIS D\'ETABLISSEMENT', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('209000', 'SORTIE D\'IMMOBILISATION', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('474100', 'DIVERS A REINTEGRER', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('474200', 'BENEFICE SCM', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('475000', 'PLUS VALUES A COURT TERME', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('530000', 'CAISSE', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('760000', 'PRODUITS FINANCIERS', 'A', '', 'I', 'AR_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('770000', 'PRODUITS EXCEPTIONNELS', 'A', '', 'I', 'AR_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('530010', 'CAISSE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('607000', 'ACHATS DE MARCHANDISES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('622700', 'FRAIS D\'ACTES ET DE CONTENTIEUX', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('438600', 'AUTRES CHARGES A PAYER', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('473000', 'DIVERS A DEDUIRE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('613200', 'LOCATIONS IMMOBILIERES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('616000', 'PRIMES D\'ASSURANCE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('633800', 'AUTRES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('695000', 'IMPOTS SUR LES BENEFICES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('108100', 'COMPTE DE LEXPLOITANT', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('512030', 'EPARGNE', 'A', '', 'A', 'AR_paid:AP_paid');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('100000', 'CLASSE 1', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('300000', 'CLASSE 3', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('500000', 'CLASSE 5', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('600000', 'CLASSE 6', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('700000', 'CLASSE 7', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('108000', 'COMPTE DE LEXPLOITANT', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('200001', 'IMMOBILISATION', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('200000', 'CLASSE 2', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('400001', 'FOURNISSEURS ET COMPTES RATTACHES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('400000', 'CLASSE 4', 'H', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('695100', 'IMPOTS DUS EN FRANCE', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('646000', 'COTIS. SOCIAL. PERSON. EXPLOITANT', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645000', 'CHARGES DE SECUR. SOC. ET PREVOY.', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('617000', 'ETUDES ET RECHERCHES', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('615000', 'ENTRETIEN ET REPARATIONS', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('613500', 'LOCATIONS MOBILIERES', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('611000', 'SOUS-TRAITANCE GENERALE', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('695500', 'DEBOURS PAYES POUR LE COMPTE', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('690000', 'PARTICIP. SAL. / IMPOTS SUR BEN.', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('687600', 'DOTAT. AUX PROV. DEPREC. EXCEPT.', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('681000', 'DOTATIONS AUX AMORT. & AUX PROVIS.', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('628100', 'CONCOURS DIVERS (COTISATIONS,...)', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('625600', 'MISSIONS', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645800', 'COTISATIONS AUX AUTRES ORG. SOC.', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('641000', 'REMUNERATIONS DU PERSONNEL', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('625020', 'DEPLACEMENTS MOTO', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('622600', 'HONORAIRES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('621100', 'PERSONNEL INTERIMAIRE', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('445500', 'TAXES SUR CA A DECAISSER', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('706000', 'PRESTATIONS DE SERVICES', 'A', '', 'I', 'IC_income');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('707000', 'VENTES DE MARCHANDISES', 'A', '', 'I', 'IC_sale');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('445713', 'TVA COLLECTEE 19.6%', 'A', '', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('512020', 'BANQUE DEBIT', 'A', '', 'E', 'AP');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('445711', 'TVA COLLECTEE  5.5%', 'A', '', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('445661', 'TVA DEDUCTIBLE  5.5%', 'A', '', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('512010', 'BANQUE CREDIT', 'A', '', 'I', 'AR:AR_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('681730', 'STOCKS ET EN-COURS', 'A', '', 'A', 'IC');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('580010', 'VIREMENT INTERNE', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('580000', 'VIREMENT INTERNE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('766000', 'GAINS DE CHANGE', 'A', '', 'I', 'AR_amount:IC_income');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('472000', 'MOINS VALUES A COURT TERME', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('474000', 'DEFICIT SCM', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('670000', 'CHARGES FINANCIERES', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645100', 'COTISATIONS A L\'URSSAF', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645200', 'COTISATIONS AUX MUTUELES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645300', 'COTISATIONS AUX CAISSES RETR.', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('646400', 'COTISATIONS AUX ASSEDIC', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('623400', 'CADEAUX A LA CLIENTELE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('437000', 'AUTRES ORGANISMES SOCIAUX', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('606100', 'FOURNITURES NON STOCK. EAU ENERG.', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('606300', 'FOURNIT. ENTRETIEN & PETIT EQUIP.', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('625010', 'DEPLACEMENTS AUTO', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('635110', 'TAXE PROFESSIONNELLE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('645001', 'CSG', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('660000', 'CHARGES FINANCIERES', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('666000', 'PERTES DE CHANGE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('512040', 'EXPLOITANT', 'A', '', 'E', 'AP_paid');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('431000', 'SECURITE SOCIALE', 'A', '', 'E', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('609400', 'D\'ETUDES & PRESTATIONS DE SERVICES', 'A', '', '', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('625100', 'VOYAGES ET DEPLACEMENTS', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('618300', 'DOCUMENTATION TECHNIQUE', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('445663', 'TVA DEDUCTIBLE 19.6%', 'A', '', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('601000', 'ACHATS STOCKES MAT. PREM. (FOURN.)', 'A', '', 'E', 'AP_amount:IC_cogs');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('626000', 'FRAIS POSTAUX ET TELECOMMUNIC.', 'A', '', 'E', 'AP_amount');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('512000', 'BANQUE', 'A', '', 'A', 'AR_paid:AP_paid');
--
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('999000', 'Foreign Exchange Gain', 'A', '', 'I', '');
INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('999010', 'Foreign Exchange Loss', 'A', '', 'E', '');
--
-- insert taxes
--
INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '445661'), 0.055);
INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '445663'), 0.196);
INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '445711'), 0.055);
INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '445713'), 0.196);
--
-- update defaults
--
update defaults set inventory_accno_id = (select id from chart where accno = '681730'), income_accno_id = (select id from chart where accno = '707000'), expense_accno_id = (select id from chart where accno = '601000'), fxgain_accno_id = (select id from chart where accno = '999000'), fxloss_accno_id = (select id from chart where accno = '999010'), curr = 'EUR', weightunit = 'kg';
--
