1 <?xml version="1.0" encoding="utf-8"?>
5 <!-- Account Templates-->
6 <record id="chart0_fr" model="account.account.template">
7 <field name="code">0</field>
8 <field name="type">view</field>
9 <field name="user_type" ref="user_type_view_fr"/>
10 <field name="name">Account Chart CA FR</field>
15 <record id="chart100000_fr" model="account.account.template">
16 <field name="code">100000</field>
17 <field name="parent_id" ref="chart0_fr"/>
18 <field name="type">view</field>
19 <field name="user_type" ref="user_type_view_fr" />
20 <field name="name">ACTIF</field>
23 <record id="chart110000_fr" model="account.account.template">
24 <field name="code">110000</field>
25 <field name="parent_id" ref="chart100000_fr"/>
26 <field name="type">view</field>
27 <field name="user_type" ref="user_type_view_fr" />
28 <field name="name">ACTIFS FINANCIERS</field>
31 <record id="chart111000_fr" model="account.account.template">
32 <field name="code">111000</field>
33 <field name="parent_id" ref="chart110000_fr"/>
34 <field name="type">view</field>
35 <field name="user_type" ref="user_type_view_fr" />
36 <field name="name">ENCAISSE, DÉPÔTS ET RÉSERVES INTERNATIONALES OFFICIELLES</field>
39 <record id="chart111100_fr" model="account.account.template">
40 <field name="code">111100</field>
41 <field name="parent_id" ref="chart111000_fr"/>
42 <field name="type">view</field>
43 <field name="user_type" ref="user_type_view_fr" />
44 <field name="name">ENCAISSE EN MONNAIE CANADIENNE</field>
47 <record id="chart111160_fr" model="account.account.template">
48 <field name="code">111160</field>
49 <field name="parent_id" ref="chart111100_fr"/>
50 <field name="type">liquidity</field>
51 <field name="user_type" ref="user_type_immo_fr" />
52 <field name="name">Compte chèque</field>
55 <record id="chart111170_fr" model="account.account.template">
56 <field name="code">111170</field>
57 <field name="parent_id" ref="chart111100_fr"/>
58 <field name="type">liquidity</field>
59 <field name="user_type" ref="user_type_immo_fr" />
60 <field name="name">Petite caisse</field>
63 <record id="chart111200_fr" model="account.account.template">
64 <field name="code">111200</field>
65 <field name="parent_id" ref="chart111000_fr"/>
66 <field name="type">view</field>
67 <field name="user_type" ref="user_type_view_fr" />
68 <field name="name">DÉPÔTS À VUE/DÉPÔTS À PRÉAVIS DANS LES INSTITUTIONS DE DÉPÔTS</field>
71 <record id="chart111300_fr" model="account.account.template">
72 <field name="code">111300</field>
73 <field name="parent_id" ref="chart111000_fr"/>
74 <field name="type">view</field>
75 <field name="user_type" ref="user_type_view_fr" />
76 <field name="name">DÉPÔTS À TERME - MOINS DE 90 JOURS</field>
79 <record id="chart111400_fr" model="account.account.template">
80 <field name="code">111400</field>
81 <field name="parent_id" ref="chart111000_fr"/>
82 <field name="type">view</field>
83 <field name="user_type" ref="user_type_view_fr" />
84 <field name="name">AUTRES ÉQUIVALENTS DE TRÉSORERIE</field>
87 <record id="chart111500_fr" model="account.account.template">
88 <field name="code">111500</field>
89 <field name="parent_id" ref="chart111000_fr"/>
90 <field name="type">view</field>
91 <field name="user_type" ref="user_type_view_fr" />
92 <field name="name">AUTRES COMPTES DE TRÉSORERIE</field>
95 <record id="chart112000_fr" model="account.account.template">
96 <field name="code">112000</field>
97 <field name="parent_id" ref="chart110000_fr"/>
98 <field name="type">view</field>
99 <field name="user_type" ref="user_type_view_fr" />
100 <field name="name">COMPTES DÉBITEURS - NET</field>
103 <record id="chart112100_fr" model="account.account.template">
104 <field name="code">112100</field>
105 <field name="parent_id" ref="chart112000_fr"/>
106 <field name="type">view</field>
107 <field name="user_type" ref="user_type_view_fr" />
108 <field name="name">COMPTES DÉBITEURS ET REVENUS COURUS - BRUT</field>
111 <record id="chart112110_fr" model="account.account.template">
112 <field name="code">112110</field>
113 <field name="parent_id" ref="chart112100_fr"/>
114 <field name="type">receivable</field>
115 <field name="user_type" ref="user_type_tiers_receiv_fr" />
116 <field name="name">Comptes clients</field>
119 <record id="chart112200_fr" model="account.account.template">
120 <field name="code">112200</field>
121 <field name="parent_id" ref="chart112000_fr"/>
122 <field name="type">view</field>
123 <field name="user_type" ref="user_type_view_fr" />
124 <field name="name">PROVISION POUR CRÉANCES DOUTEUSES</field>
127 <record id="chart113000_fr" model="account.account.template">
128 <field name="code">113000</field>
129 <field name="parent_id" ref="chart110000_fr"/>
130 <field name="type">view</field>
131 <field name="user_type" ref="user_type_view_fr" />
132 <field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES</field>
135 <record id="chart113100_fr" model="account.account.template">
136 <field name="code">113100</field>
137 <field name="parent_id" ref="chart113000_fr"/>
138 <field name="type">view</field>
139 <field name="user_type" ref="user_type_view_fr" />
140 <field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES CANADIENNES</field>
143 <record id="chart113200_fr" model="account.account.template">
144 <field name="code">113200</field>
145 <field name="parent_id" ref="chart113000_fr"/>
146 <field name="type">view</field>
147 <field name="user_type" ref="user_type_view_fr" />
148 <field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES ÉTRANGÈRES</field>
151 <record id="chart113300_fr" model="account.account.template">
152 <field name="code">113300</field>
153 <field name="parent_id" ref="chart113000_fr"/>
154 <field name="type">view</field>
155 <field name="user_type" ref="user_type_view_fr" />
156 <field name="name">PRÊTS, BILLETS, COMPTES DÉBITEURS, OBLIGATIONS, HYPOTHÈQUES ET AUTRES PLACEMENTS</field>
159 <record id="chart114000_fr" model="account.account.template">
160 <field name="code">114000</field>
161 <field name="parent_id" ref="chart110000_fr"/>
162 <field name="type">view</field>
163 <field name="user_type" ref="user_type_view_fr" />
164 <field name="name">PLACEMENTS DANS DES ENTREPRISES NON AFFILIÉES</field>
167 <record id="chart114100_fr" model="account.account.template">
168 <field name="code">114100</field>
169 <field name="parent_id" ref="chart114000_fr"/>
170 <field name="type">view</field>
171 <field name="user_type" ref="user_type_view_fr" />
172 <field name="name">PLACEMENTS EN TITRES D'EMPRUNT CANADIENS</field>
175 <record id="chart114200_fr" model="account.account.template">
176 <field name="code">114200</field>
177 <field name="parent_id" ref="chart114000_fr"/>
178 <field name="type">view</field>
179 <field name="user_type" ref="user_type_view_fr" />
180 <field name="name">PLACEMENTS EN INSTRUMENTS DE CAPITAUX PROPRES CANADIENS</field>
183 <record id="chart114300_fr" model="account.account.template">
184 <field name="code">114300</field>
185 <field name="parent_id" ref="chart114000_fr"/>
186 <field name="type">view</field>
187 <field name="user_type" ref="user_type_view_fr" />
188 <field name="name">PLACEMENTS DANS DES SOCIÉTÉS NON AFFILIÉES ÉTRANGÈRES</field>
191 <record id="chart115000_fr" model="account.account.template">
192 <field name="code">115000</field>
193 <field name="parent_id" ref="chart110000_fr"/>
194 <field name="type">view</field>
195 <field name="user_type" ref="user_type_view_fr" />
196 <field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES</field>
199 <record id="chart115100_fr" model="account.account.template">
200 <field name="code">115100</field>
201 <field name="parent_id" ref="chart115000_fr"/>
202 <field name="type">view</field>
203 <field name="user_type" ref="user_type_view_fr" />
204 <field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES GARANTIS PAR DES PROPRIÉTÉS AU CANADA</field>
207 <record id="chart115200_fr" model="account.account.template">
208 <field name="code">115200</field>
209 <field name="parent_id" ref="chart115000_fr"/>
210 <field name="type">view</field>
211 <field name="user_type" ref="user_type_view_fr" />
212 <field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES GARANTIS PAR UNE PROPRIÉTÉ À L'EXTÉRIEUR DU CANADA</field>
215 <record id="chart116000_fr" model="account.account.template">
216 <field name="code">116000</field>
217 <field name="parent_id" ref="chart110000_fr"/>
218 <field name="type">view</field>
219 <field name="user_type" ref="user_type_view_fr" />
220 <field name="name">PRÊTS NON HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES</field>
223 <record id="chart116100_fr" model="account.account.template">
224 <field name="code">116100</field>
225 <field name="parent_id" ref="chart116000_fr"/>
226 <field name="type">view</field>
227 <field name="user_type" ref="user_type_view_fr" />
228 <field name="name">PRÊTS NON HYPOTHÉCAIRES CONSENTIS PAR DES ENTREPRISES NON FINANCIÈRES</field>
231 <record id="chart116200_fr" model="account.account.template">
232 <field name="code">116200</field>
233 <field name="parent_id" ref="chart116000_fr"/>
234 <field name="type">view</field>
235 <field name="user_type" ref="user_type_view_fr" />
236 <field name="name">PROVISION POUR PERTES SUR PRÊTS NON HYPOTHÉCAIRES</field>
239 <record id="chart117000_fr" model="account.account.template">
240 <field name="code">117000</field>
241 <field name="parent_id" ref="chart110000_fr"/>
242 <field name="type">view</field>
243 <field name="user_type" ref="user_type_view_fr" />
244 <field name="name">ACTIFS DÉRIVÉS</field>
247 <record id="chart117100_fr" model="account.account.template">
248 <field name="code">117100</field>
249 <field name="parent_id" ref="chart117000_fr"/>
250 <field name="type">view</field>
251 <field name="user_type" ref="user_type_view_fr" />
252 <field name="name">ACTIFS DÉRIVÉS - CONTREPARTIES RÉSIDENTES</field>
255 <record id="chart117200_fr" model="account.account.template">
256 <field name="code">117200</field>
257 <field name="parent_id" ref="chart117000_fr"/>
258 <field name="type">view</field>
259 <field name="user_type" ref="user_type_view_fr" />
260 <field name="name">ACTIFS DÉRIVÉS - CONTREPARTIES NON RÉSIDENTES</field>
263 <record id="chart120000_fr" model="account.account.template">
264 <field name="code">120000</field>
265 <field name="parent_id" ref="chart100000_fr"/>
266 <field name="type">view</field>
267 <field name="user_type" ref="user_type_view_fr" />
268 <field name="name">ACTIFS CORPORELS</field>
271 <record id="chart121000_fr" model="account.account.template">
272 <field name="code">121000</field>
273 <field name="parent_id" ref="chart120000_fr"/>
274 <field name="type">view</field>
275 <field name="user_type" ref="user_type_view_fr" />
276 <field name="name">STOCKS</field>
279 <record id="chart121100_fr" model="account.account.template">
280 <field name="code">121100</field>
281 <field name="parent_id" ref="chart121000_fr"/>
282 <field name="type">view</field>
283 <field name="user_type" ref="user_type_view_fr" />
284 <field name="name">STOCKS DE BIENS</field>
287 <record id="chart121200_fr" model="account.account.template">
288 <field name="code">121200</field>
289 <field name="parent_id" ref="chart121000_fr"/>
290 <field name="type">view</field>
291 <field name="user_type" ref="user_type_view_fr" />
292 <field name="name">STOCKS DE PIÈCES ET FOURNITURES</field>
295 <record id="chart121300_fr" model="account.account.template">
296 <field name="code">121300</field>
297 <field name="parent_id" ref="chart121000_fr"/>
298 <field name="type">view</field>
299 <field name="user_type" ref="user_type_view_fr" />
300 <field name="name">BIENS IMMOBILIERS DÉTENUS OU EN COURS D'AMÉNAGEMENT EN VUE DE LA VENTE</field>
303 <record id="chart122000_fr" model="account.account.template">
304 <field name="code">122000</field>
305 <field name="parent_id" ref="chart120000_fr"/>
306 <field name="type">view</field>
307 <field name="user_type" ref="user_type_view_fr" />
308 <field name="name">PROVISION POUR OBSOLESCENCE ET DÉVALUATION</field>
311 <record id="chart123000_fr" model="account.account.template">
312 <field name="code">123000</field>
313 <field name="parent_id" ref="chart120000_fr"/>
314 <field name="type">view</field>
315 <field name="user_type" ref="user_type_view_fr" />
316 <field name="name">ANIMAUX DE REPRODUCTION</field>
319 <record id="chart124000_fr" model="account.account.template">
320 <field name="code">124000</field>
321 <field name="parent_id" ref="chart120000_fr"/>
322 <field name="type">view</field>
323 <field name="user_type" ref="user_type_view_fr" />
324 <field name="name">ACTIFS IMMOBILISÉS</field>
327 <record id="chart124100_fr" model="account.account.template">
328 <field name="code">124100</field>
329 <field name="parent_id" ref="chart124000_fr"/>
330 <field name="type">view</field>
331 <field name="user_type" ref="user_type_view_fr" />
332 <field name="name">IMMOBILISATIONS CORPORELLES - NETS</field>
335 <record id="chart124200_fr" model="account.account.template">
336 <field name="code">124200</field>
337 <field name="parent_id" ref="chart124000_fr"/>
338 <field name="type">view</field>
339 <field name="user_type" ref="user_type_view_fr" />
340 <field name="name">ACTIFS NON RENOUVELABLES - NETS</field>
343 <record id="chart124300_fr" model="account.account.template">
344 <field name="code">124300</field>
345 <field name="parent_id" ref="chart124000_fr"/>
346 <field name="type">view</field>
347 <field name="user_type" ref="user_type_view_fr" />
348 <field name="name">REPRISE DE POSSESSION D'IMMOBILISATIONS DESTINÉES À LA VENTE</field>
351 <record id="chart130000_fr" model="account.account.template">
352 <field name="code">130000</field>
353 <field name="parent_id" ref="chart100000_fr"/>
354 <field name="type">view</field>
355 <field name="user_type" ref="user_type_view_fr" />
356 <field name="name">FRAIS REPORTÉS ET ACTIFS INCORPORELS</field>
359 <record id="chart131000_fr" model="account.account.template">
360 <field name="code">131000</field>
361 <field name="parent_id" ref="chart130000_fr"/>
362 <field name="type">view</field>
363 <field name="user_type" ref="user_type_view_fr" />
364 <field name="name">FRAIS REPORTÉS ET CHARGES PAYÉES D'AVANCE</field>
367 <record id="chart131100_fr" model="account.account.template">
368 <field name="code">131100</field>
369 <field name="parent_id" ref="chart131000_fr"/>
370 <field name="type">view</field>
371 <field name="user_type" ref="user_type_view_fr" />
372 <field name="name">FRAIS REPORTÉS - NETS</field>
375 <record id="chart131200_fr" model="account.account.template">
376 <field name="code">131200</field>
377 <field name="parent_id" ref="chart131000_fr"/>
378 <field name="type">view</field>
379 <field name="user_type" ref="user_type_view_fr" />
380 <field name="name">FRAIS PAYÉS D'AVANCE</field>
383 <record id="chart132000_fr" model="account.account.template">
384 <field name="code">132000</field>
385 <field name="parent_id" ref="chart130000_fr"/>
386 <field name="type">view</field>
387 <field name="user_type" ref="user_type_view_fr" />
388 <field name="name">ACTIFS INCORPORELS - NETS</field>
391 <record id="chart132100_fr" model="account.account.template">
392 <field name="code">132100</field>
393 <field name="parent_id" ref="chart132000_fr"/>
394 <field name="type">view</field>
395 <field name="user_type" ref="user_type_view_fr" />
396 <field name="name">ACHALANDAGE - NET</field>
399 <record id="chart132200_fr" model="account.account.template">
400 <field name="code">132200</field>
401 <field name="parent_id" ref="chart132000_fr"/>
402 <field name="type">view</field>
403 <field name="user_type" ref="user_type_view_fr" />
404 <field name="name">LOGICIELS</field>
407 <record id="chart132300_fr" model="account.account.template">
408 <field name="code">132300</field>
409 <field name="parent_id" ref="chart132000_fr"/>
410 <field name="type">view</field>
411 <field name="user_type" ref="user_type_view_fr" />
412 <field name="name">BASES DE DONNÉES</field>
415 <record id="chart132400_fr" model="account.account.template">
416 <field name="code">132400</field>
417 <field name="parent_id" ref="chart132000_fr"/>
418 <field name="type">view</field>
419 <field name="user_type" ref="user_type_view_fr" />
420 <field name="name">EXCÉDENT DU PRIX D'ACHAT D'ACTIONS D'UNE FILIALE CONSOLIDÉE</field>
423 <record id="chart132500_fr" model="account.account.template">
424 <field name="code">132500</field>
425 <field name="parent_id" ref="chart132000_fr"/>
426 <field name="type">view</field>
427 <field name="user_type" ref="user_type_view_fr" />
428 <field name="name">BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS - NETS</field>
431 <record id="chart132600_fr" model="account.account.template">
432 <field name="code">132600</field>
433 <field name="parent_id" ref="chart132000_fr"/>
434 <field name="type">view</field>
435 <field name="user_type" ref="user_type_view_fr" />
436 <field name="name">AUTRES ACTIFS INCORPORELS</field>
439 <record id="chart140000_fr" model="account.account.template">
440 <field name="code">140000</field>
441 <field name="parent_id" ref="chart100000_fr"/>
442 <field name="type">view</field>
443 <field name="user_type" ref="user_type_view_fr" />
444 <field name="name">AUTRES ÉLÉMENTS D'ACTIF</field>
447 <record id="chart141000_fr" model="account.account.template">
448 <field name="code">141000</field>
449 <field name="parent_id" ref="chart140000_fr"/>
450 <field name="type">view</field>
451 <field name="user_type" ref="user_type_view_fr" />
452 <field name="name">RÉGIMES DE RETRAITE</field>
455 <record id="chart142000_fr" model="account.account.template">
456 <field name="code">142000</field>
457 <field name="parent_id" ref="chart140000_fr"/>
458 <field name="type">view</field>
459 <field name="user_type" ref="user_type_view_fr" />
460 <field name="name">TOUT AUTRE ÉLÉMENT D'ACTIF</field>
463 <record id="chart142100_fr" model="account.account.template">
464 <field name="code">142100</field>
465 <field name="parent_id" ref="chart142000_fr"/>
466 <field name="type">view</field>
467 <field name="user_type" ref="user_type_view_fr" />
468 <field name="name">AUTRES DÉPÔTS</field>
471 <record id="chart142200_fr" model="account.account.template">
472 <field name="code">142200</field>
473 <field name="parent_id" ref="chart142000_fr"/>
474 <field name="type">view</field>
475 <field name="user_type" ref="user_type_view_fr" />
476 <field name="name">TOUT AUTRE ACTIF, SAUF AUTRES DÉPÔTS</field>
481 <record id="chart200000_fr" model="account.account.template">
482 <field name="code">200000</field>
483 <field name="parent_id" ref="chart0_fr"/>
484 <field name="type">view</field>
485 <field name="user_type" ref="user_type_view_fr" />
486 <field name="name">PASSIF</field>
489 <record id="chart210000_fr" model="account.account.template">
490 <field name="code">210000</field>
491 <field name="parent_id" ref="chart200000_fr"/>
492 <field name="type">view</field>
493 <field name="user_type" ref="user_type_view_fr" />
494 <field name="name">INSTRUMENTS FINANCIERS ET EMPRUNTS</field>
497 <record id="chart211000_fr" model="account.account.template">
498 <field name="code">211000</field>
499 <field name="parent_id" ref="chart210000_fr"/>
500 <field name="type">view</field>
501 <field name="user_type" ref="user_type_view_fr" />
502 <field name="name">PRÊTS HYPOTHÉCAIRES</field>
505 <record id="chart211100_fr" model="account.account.template">
506 <field name="code">211100</field>
507 <field name="parent_id" ref="chart211000_fr"/>
508 <field name="type">view</field>
509 <field name="user_type" ref="user_type_view_fr" />
510 <field name="name">PRÊTS HYPOTHÉCAIRES RÉSIDENTIELS</field>
513 <record id="chart211200_fr" model="account.account.template">
514 <field name="code">211200</field>
515 <field name="parent_id" ref="chart211000_fr"/>
516 <field name="type">view</field>
517 <field name="user_type" ref="user_type_view_fr" />
518 <field name="name">PRÊTS HYPOTHÉCAIRES NON RÉSIDENTIELS</field>
521 <record id="chart212000_fr" model="account.account.template">
522 <field name="code">212000</field>
523 <field name="parent_id" ref="chart210000_fr"/>
524 <field name="type">view</field>
525 <field name="user_type" ref="user_type_view_fr" />
526 <field name="name">PRÊTS NON HYPOTHÉCAIRES</field>
529 <record id="chart212100_fr" model="account.account.template">
530 <field name="code">212100</field>
531 <field name="parent_id" ref="chart212000_fr"/>
532 <field name="type">view</field>
533 <field name="user_type" ref="user_type_view_fr" />
534 <field name="name">PRÊTS NON HYPOTHÉCAIRES ET PRÊTS DE BANQUE</field>
537 <record id="chart212200_fr" model="account.account.template">
538 <field name="code">212200</field>
539 <field name="parent_id" ref="chart212000_fr"/>
540 <field name="type">view</field>
541 <field name="user_type" ref="user_type_view_fr" />
542 <field name="name">PRÊTS NON HYPOTHÉCAIRES, PRÊTS AUPRÈS D'AUTRES SOCIÉTÉS DE FINANCEMENT CANADIENNES</field>
545 <record id="chart212300_fr" model="account.account.template">
546 <field name="code">212300</field>
547 <field name="parent_id" ref="chart212000_fr"/>
548 <field name="type">view</field>
549 <field name="user_type" ref="user_type_view_fr" />
550 <field name="name">PRÊTS NON HYPOTHÉCAIRES, PRÊTS AUPRÈS D"AUTRES ENTITÉS</field>
553 <record id="chart212400_fr" model="account.account.template">
554 <field name="code">212400</field>
555 <field name="parent_id" ref="chart212000_fr"/>
556 <field name="type">view</field>
557 <field name="user_type" ref="user_type_view_fr" />
558 <field name="name">PRÊTS NON HYPOTHÉCAIRES, BILLETS PORTANT PRIVILÈGE À PAYER</field>
561 <record id="chart212500_fr" model="account.account.template">
562 <field name="code">212500</field>
563 <field name="parent_id" ref="chart212000_fr"/>
564 <field name="type">view</field>
565 <field name="user_type" ref="user_type_view_fr" />
566 <field name="name">OBLIGATIONS - CONTRATS DE LOCATION-ACQUISITION OU CRÉDIT-BAIL</field>
569 <record id="chart213000_fr" model="account.account.template">
570 <field name="code">213000</field>
571 <field name="parent_id" ref="chart210000_fr"/>
572 <field name="type">view</field>
573 <field name="user_type" ref="user_type_view_fr" />
574 <field name="name">TITRES DE CRÉANCE</field>
577 <record id="chart213100_fr" model="account.account.template">
578 <field name="code">213100</field>
579 <field name="parent_id" ref="chart213000_fr"/>
580 <field name="type">view</field>
581 <field name="user_type" ref="user_type_view_fr" />
582 <field name="name">TITRES DE CRÉANCE, EFFETS À COURT TERME, EFFETS DE COMMERCE, EFFETS DE SOCIÉTÉ DE FINANCEMENT ET ACCEPTATIONS BANCAIRES</field>
585 <record id="chart213200_fr" model="account.account.template">
586 <field name="code">213200</field>
587 <field name="parent_id" ref="chart213000_fr"/>
588 <field name="type">view</field>
589 <field name="user_type" ref="user_type_view_fr" />
590 <field name="name">TITRES DE CRÉANCE, OBLIGATIONS, DÉBENTURES ET BILLETS</field>
593 <record id="chart214000_fr" model="account.account.template">
594 <field name="code">214000</field>
595 <field name="parent_id" ref="chart210000_fr"/>
596 <field name="type">view</field>
597 <field name="user_type" ref="user_type_view_fr" />
598 <field name="name">PASSIFS DÉRIVÉS</field>
601 <record id="chart214100_fr" model="account.account.template">
602 <field name="code">214100</field>
603 <field name="parent_id" ref="chart214000_fr"/>
604 <field name="type">view</field>
605 <field name="user_type" ref="user_type_view_fr" />
606 <field name="name">PASSIFS DÉRIVÉS AVEC CONTREPARTIES RÉSIDENTES</field>
609 <record id="chart214200_fr" model="account.account.template">
610 <field name="code">214200</field>
611 <field name="parent_id" ref="chart214000_fr"/>
612 <field name="type">view</field>
613 <field name="user_type" ref="user_type_view_fr" />
614 <field name="name">PASSIFS DÉRIVÉS AVEC CONTREPARTIES NON RÉSIDENTES</field>
617 <record id="chart220000_fr" model="account.account.template">
618 <field name="code">220000</field>
619 <field name="parent_id" ref="chart200000_fr"/>
620 <field name="type">view</field>
621 <field name="user_type" ref="user_type_view_fr" />
622 <field name="name">CRÉANCES</field>
625 <record id="chart221000_fr" model="account.account.template">
626 <field name="code">221000</field>
627 <field name="parent_id" ref="chart220000_fr"/>
628 <field name="type">view</field>
629 <field name="user_type" ref="user_type_view_fr" />
630 <field name="name">COMPTES CRÉDITEURS ET CHARGES À PAYER</field>
633 <record id="chart221100_fr" model="account.account.template">
634 <field name="code">221100</field>
635 <field name="parent_id" ref="chart221000_fr"/>
636 <field name="type">view</field>
637 <field name="user_type" ref="user_type_view_fr" />
638 <field name="name">COMPTES CRÉDITEURS, COMMERCES</field>
641 <record id="chart221110_fr" model="account.account.template">
642 <field name="code">221110</field>
643 <field name="parent_id" ref="chart221100_fr"/>
644 <field name="type">payable</field>
645 <field name="user_type" ref="user_type_tiers_payable_fr" />
646 <field name="name">Comptes fournisseurs</field>
649 <record id="chart221200_fr" model="account.account.template">
650 <field name="code">221200</field>
651 <field name="parent_id" ref="chart221000_fr"/>
652 <field name="type">view</field>
653 <field name="user_type" ref="user_type_view_fr" />
654 <field name="name">AUTRES COMPTES CRÉDITEURS ET CHARGES À PAYER</field>
657 <record id="chart222000_fr" model="account.account.template">
658 <field name="code">222000</field>
659 <field name="parent_id" ref="chart220000_fr"/>
660 <field name="type">view</field>
661 <field name="user_type" ref="user_type_view_fr" />
662 <field name="name">CRÉANCES DE SOCIÉTÉS AFFILIÉES</field>
665 <record id="chart222100_fr" model="account.account.template">
666 <field name="code">222100</field>
667 <field name="parent_id" ref="chart222000_fr"/>
668 <field name="type">view</field>
669 <field name="user_type" ref="user_type_view_fr" />
670 <field name="name">SOMMES DUES AUX ACTIONNAIRES, AUX ADMINISTRATEURS ET AUX DIRIGEANTS</field>
673 <record id="chart222200_fr" model="account.account.template">
674 <field name="code">222200</field>
675 <field name="parent_id" ref="chart222000_fr"/>
676 <field name="type">view</field>
677 <field name="user_type" ref="user_type_view_fr" />
678 <field name="name">SOMMES DUES À LA SOCIÉTÉ MÈRE, AUX FILIALES, AUX SOCIÉTÉS LIÉES, AUX COENTREPRISES ET AUX SOCIÉTÉS DE PERSONNES</field>
681 <record id="chart240000_fr" model="account.account.template">
682 <field name="code">240000</field>
683 <field name="parent_id" ref="chart200000_fr"/>
684 <field name="type">view</field>
685 <field name="user_type" ref="user_type_view_fr" />
686 <field name="name">PASSIFS D'IMPÔTS FUTURS</field>
689 <record id="chart241000_fr" model="account.account.template">
690 <field name="code">241000</field>
691 <field name="parent_id" ref="chart240000_fr"/>
692 <field name="type">view</field>
693 <field name="user_type" ref="user_type_view_fr" />
694 <field name="name">TAXES À PAYER</field>
697 <record id="chart241100_fr" model="account.account.template">
698 <field name="code">241100</field>
699 <field name="parent_id" ref="chart241000_fr"/>
700 <field name="type">payable</field>
701 <field name="user_type" ref="user_type_tiers_payable_fr" />
702 <field name="name">TPS à payer</field>
705 <record id="chart241200_fr" model="account.account.template">
706 <field name="code">241200</field>
707 <field name="parent_id" ref="chart241000_fr"/>
708 <field name="type">payable</field>
709 <field name="user_type" ref="user_type_tiers_payable_fr" />
710 <field name="name">TVP/TVQ à payer</field>
713 <record id="chart241300_fr" model="account.account.template">
714 <field name="code">241300</field>
715 <field name="parent_id" ref="chart241000_fr"/>
716 <field name="type">payable</field>
717 <field name="user_type" ref="user_type_tiers_payable_fr" />
718 <field name="name">TVH à payer</field>
721 <record id="chart242000_fr" model="account.account.template">
722 <field name="code">242000</field>
723 <field name="parent_id" ref="chart240000_fr"/>
724 <field name="type">view</field>
725 <field name="user_type" ref="user_type_view_fr" />
726 <field name="name">TAXES À RECEVOIR</field>
729 <record id="chart242100_fr" model="account.account.template">
730 <field name="code">242100</field>
731 <field name="parent_id" ref="chart242000_fr"/>
732 <field name="type">receivable</field>
733 <field name="user_type" ref="user_type_tiers_receiv_fr" />
734 <field name="name">TPS à recevoir</field>
737 <record id="chart242200_fr" model="account.account.template">
738 <field name="code">242200</field>
739 <field name="parent_id" ref="chart242000_fr"/>
740 <field name="type">receivable</field>
741 <field name="user_type" ref="user_type_tiers_receiv_fr" />
742 <field name="name">TVP/TVQ à recevoir</field>
745 <record id="chart242300_fr" model="account.account.template">
746 <field name="code">242300</field>
747 <field name="parent_id" ref="chart242000_fr"/>
748 <field name="type">receivable</field>
749 <field name="user_type" ref="user_type_tiers_receiv_fr" />
750 <field name="name">TVH à recevoir</field>
753 <record id="chart245000_fr" model="account.account.template">
754 <field name="code">245000</field>
755 <field name="parent_id" ref="chart240000_fr"/>
756 <field name="type">payable</field>
757 <field name="user_type" ref="user_type_tiers_payable_fr" />
758 <field name="name">Indemnités de vacances à payer</field>
761 <record id="chart246000_fr" model="account.account.template">
762 <field name="code">246000</field>
763 <field name="parent_id" ref="chart240000_fr"/>
764 <field name="type">payable</field>
765 <field name="user_type" ref="user_type_tiers_payable_fr" />
766 <field name="name">CSST à payer</field>
769 <record id="chart247000_fr" model="account.account.template">
770 <field name="code">247000</field>
771 <field name="parent_id" ref="chart240000_fr"/>
772 <field name="type">view</field>
773 <field name="user_type" ref="user_type_view_fr" />
774 <field name="name">RETENUES SUR SALAIRE</field>
777 <record id="chart247100_fr" model="account.account.template">
778 <field name="code">247100</field>
779 <field name="parent_id" ref="chart247000_fr"/>
780 <field name="type">payable</field>
781 <field name="user_type" ref="user_type_tiers_payable_fr" />
782 <field name="name">Assurance-emploi à payer</field>
785 <record id="chart247200_fr" model="account.account.template">
786 <field name="code">247200</field>
787 <field name="parent_id" ref="chart247000_fr"/>
788 <field name="type">payable</field>
789 <field name="user_type" ref="user_type_tiers_payable_fr" />
790 <field name="name">RRQ à payer</field>
793 <record id="chart247300_fr" model="account.account.template">
794 <field name="code">247300</field>
795 <field name="parent_id" ref="chart247000_fr"/>
796 <field name="type">payable</field>
797 <field name="user_type" ref="user_type_tiers_payable_fr" />
798 <field name="name">Impôt sur le revenu à payer</field>
801 <record id="chart250000_fr" model="account.account.template">
802 <field name="code">250000</field>
803 <field name="parent_id" ref="chart200000_fr"/>
804 <field name="type">view</field>
805 <field name="user_type" ref="user_type_view_fr" />
806 <field name="name">INTÉRÊTS MINORITAIRES DANS LES FILIALES CONSOLIDÉES</field>
809 <record id="chart260000_fr" model="account.account.template">
810 <field name="code">260000</field>
811 <field name="parent_id" ref="chart200000_fr"/>
812 <field name="type">view</field>
813 <field name="user_type" ref="user_type_view_fr" />
814 <field name="name">RÉGIMES DE RETRAITE ET RÉGIME DE PARTICIPATION DIFFÉRÉE AUX BÉNÉFICES</field>
817 <record id="chart270000_fr" model="account.account.template">
818 <field name="code">270000</field>
819 <field name="parent_id" ref="chart200000_fr"/>
820 <field name="type">view</field>
821 <field name="user_type" ref="user_type_view_fr" />
822 <field name="name">PROVISION POUR OBLIGATIONS FUTURES</field>
825 <record id="chart280000_fr" model="account.account.template">
826 <field name="code">280000</field>
827 <field name="parent_id" ref="chart200000_fr"/>
828 <field name="type">view</field>
829 <field name="user_type" ref="user_type_view_fr" />
830 <field name="name">DÉPÔTS DE CLIENTS, REVENUS REPORTÉS</field>
833 <record id="chart290000_fr" model="account.account.template">
834 <field name="code">290000</field>
835 <field name="parent_id" ref="chart200000_fr"/>
836 <field name="type">view</field>
837 <field name="user_type" ref="user_type_view_fr" />
838 <field name="name">AUTRES ÉLÉMENTS DE PASSIF</field>
841 <!-- CAPITAUX PROPRES -->
843 <record id="chart300000_fr" model="account.account.template">
844 <field name="code">300000</field>
845 <field name="parent_id" ref="chart0_fr"/>
846 <field name="type">view</field>
847 <field name="user_type" ref="user_type_view_fr" />
848 <field name="name">CAPITAUX PROPRES</field>
851 <record id="chart310000_fr" model="account.account.template">
852 <field name="code">310000</field>
853 <field name="parent_id" ref="chart300000_fr"/>
854 <field name="type">view</field>
855 <field name="user_type" ref="user_type_view_fr" />
856 <field name="name">CAPITAL-ACTIONS</field>
859 <record id="chart311000_fr" model="account.account.template">
860 <field name="code">311000</field>
861 <field name="parent_id" ref="chart310000_fr"/>
862 <field name="type">view</field>
863 <field name="user_type" ref="user_type_view_fr" />
864 <field name="name">ACTIONS PRIVILÉGIÉES</field>
867 <record id="chart311100_fr" model="account.account.template">
868 <field name="code">311100</field>
869 <field name="parent_id" ref="chart311000_fr"/>
870 <field name="type">view</field>
871 <field name="user_type" ref="user_type_view_fr" />
872 <field name="name">ACTIONS PRIVILÉGIÉES - NOUVELLES ÉMISSIONS</field>
875 <record id="chart311200_fr" model="account.account.template">
876 <field name="code">311200</field>
877 <field name="parent_id" ref="chart311000_fr"/>
878 <field name="type">view</field>
879 <field name="user_type" ref="user_type_view_fr" />
880 <field name="name">ACTIONS PRIVILÉGIÉES - NOUVELLES ÉMISSIONS (PLANS DE RÉINVESTISSEMENT DES DIVIDENDES)</field>
883 <record id="chart311300_fr" model="account.account.template">
884 <field name="code">311300</field>
885 <field name="parent_id" ref="chart311000_fr"/>
886 <field name="type">view</field>
887 <field name="user_type" ref="user_type_view_fr" />
888 <field name="name">ACTIONS PRIVILÉGIÉES - RACHATS ET REMBOURSEMENTS</field>
891 <record id="chart312000_fr" model="account.account.template">
892 <field name="code">312000</field>
893 <field name="parent_id" ref="chart310000_fr"/>
894 <field name="type">view</field>
895 <field name="user_type" ref="user_type_view_fr" />
896 <field name="name">ACTIONS ORDINAIRES</field>
899 <record id="chart312100_fr" model="account.account.template">
900 <field name="code">312100</field>
901 <field name="parent_id" ref="chart312000_fr"/>
902 <field name="type">view</field>
903 <field name="user_type" ref="user_type_view_fr" />
904 <field name="name">ACTIONS ORDINAIRES - NOUVELLES ÉMISSIONS</field>
907 <record id="chart312200_fr" model="account.account.template">
908 <field name="code">312200</field>
909 <field name="parent_id" ref="chart312000_fr"/>
910 <field name="type">view</field>
911 <field name="user_type" ref="user_type_view_fr" />
912 <field name="name">ACTIONS ORDINAIRES - NOUVELLES ÉMISSIONS (PLANS DE RÉINVESTISSEMENT DES DIVIDENDES)</field>
915 <record id="chart312300_fr" model="account.account.template">
916 <field name="code">312300</field>
917 <field name="parent_id" ref="chart312000_fr"/>
918 <field name="type">view</field>
919 <field name="user_type" ref="user_type_view_fr" />
920 <field name="name">ACTIONS ORDINAIRES - RACHATS ET REMBOURSEMENTS</field>
923 <record id="chart313000_fr" model="account.account.template">
924 <field name="code">313000</field>
925 <field name="parent_id" ref="chart310000_fr"/>
926 <field name="type">view</field>
927 <field name="user_type" ref="user_type_view_fr" />
928 <field name="name">AVOIR PROPRE</field>
931 <record id="chart314000_fr" model="account.account.template">
932 <field name="code">314000</field>
933 <field name="parent_id" ref="chart310000_fr"/>
934 <field name="type">view</field>
935 <field name="user_type" ref="user_type_view_fr" />
936 <field name="name">AUTRES ACTIONS</field>
939 <record id="chart320000_fr" model="account.account.template">
940 <field name="code">320000</field>
941 <field name="parent_id" ref="chart300000_fr"/>
942 <field name="type">view</field>
943 <field name="user_type" ref="user_type_view_fr" />
944 <field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS</field>
947 <record id="chart321000_fr" model="account.account.template">
948 <field name="code">321000</field>
949 <field name="parent_id" ref="chart320000_fr"/>
950 <field name="type">view</field>
951 <field name="user_type" ref="user_type_view_fr" />
952 <field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS, AFFECTÉS</field>
955 <record id="chart322000_fr" model="account.account.template">
956 <field name="code">322000</field>
957 <field name="parent_id" ref="chart320000_fr"/>
958 <field name="type">view</field>
959 <field name="user_type" ref="user_type_view_fr" />
960 <field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS, NON AFFECTÉS</field>
963 <record id="chart330000_fr" model="account.account.template">
964 <field name="code">330000</field>
965 <field name="parent_id" ref="chart300000_fr"/>
966 <field name="type">view</field>
967 <field name="user_type" ref="user_type_view_fr" />
968 <field name="name">SURPLUS D'APPORT</field>
971 <record id="chart340000_fr" model="account.account.template">
972 <field name="code">340000</field>
973 <field name="parent_id" ref="chart300000_fr"/>
974 <field name="type">view</field>
975 <field name="user_type" ref="user_type_view_fr" />
976 <field name="name">AUTRES SURPLUS</field>
981 <record id="chart400000_fr" model="account.account.template">
982 <field name="code">400000</field>
983 <field name="parent_id" ref="chart0_fr"/>
984 <field name="type">view</field>
985 <field name="user_type" ref="user_type_view_fr" />
986 <field name="name">REVENUS</field>
989 <record id="chart410000_fr" model="account.account.template">
990 <field name="code">410000</field>
991 <field name="parent_id" ref="chart400000_fr"/>
992 <field name="type">view</field>
993 <field name="user_type" ref="user_type_view_fr" />
994 <field name="name">REVENUS D'EXPLOITATION</field>
997 <record id="chart411000_fr" model="account.account.template">
998 <field name="code">411000</field>
999 <field name="parent_id" ref="chart410000_fr"/>
1000 <field name="type">view</field>
1001 <field name="user_type" ref="user_type_view_fr" />
1002 <field name="name">VENTES DE BIENS ET DE SERVICES</field>
1005 <record id="chart411100_fr" model="account.account.template">
1006 <field name="code">411100</field>
1007 <field name="parent_id" ref="chart411000_fr"/>
1008 <field name="type">view</field>
1009 <field name="user_type" ref="user_type_view_fr" />
1010 <field name="name">VENTES DE BIENS</field>
1013 <record id="chart411110_fr" model="account.account.template">
1014 <field name="code">411110</field>
1015 <field name="parent_id" ref="chart411100_fr"/>
1016 <field name="type">other</field>
1017 <field name="user_type" ref="user_type_produit_fr" />
1018 <field name="name">Ventes au Québec</field>
1021 <record id="chart411120_fr" model="account.account.template">
1022 <field name="code">411120</field>
1023 <field name="parent_id" ref="chart411100_fr"/>
1024 <field name="type">other</field>
1025 <field name="user_type" ref="user_type_produit_fr" />
1026 <field name="name">Ventes avec des provinces harmonisées</field>
1029 <record id="chart411130_fr" model="account.account.template">
1030 <field name="code">411130</field>
1031 <field name="parent_id" ref="chart411100_fr"/>
1032 <field name="type">other</field>
1033 <field name="user_type" ref="user_type_produit_fr" />
1034 <field name="name">Ventes avec des provinces non-harmonisées</field>
1037 <record id="chart411140_fr" model="account.account.template">
1038 <field name="code">411140</field>
1039 <field name="parent_id" ref="chart411100_fr"/>
1040 <field name="type">other</field>
1041 <field name="user_type" ref="user_type_produit_fr" />
1042 <field name="name">Ventes à l'étranger</field>
1045 <record id="chart411200_fr" model="account.account.template">
1046 <field name="code">411200</field>
1047 <field name="parent_id" ref="chart411000_fr"/>
1048 <field name="type">view</field>
1049 <field name="user_type" ref="user_type_view_fr" />
1050 <field name="name">VENTES DE SERVICES</field>
1053 <record id="chart411210_fr" model="account.account.template">
1054 <field name="code">411210</field>
1055 <field name="parent_id" ref="chart411200_fr"/>
1056 <field name="type">other</field>
1057 <field name="user_type" ref="user_type_produit_fr" />
1058 <field name="name">Ventes au Québec</field>
1061 <record id="chart411220_fr" model="account.account.template">
1062 <field name="code">411220</field>
1063 <field name="parent_id" ref="chart411200_fr"/>
1064 <field name="type">other</field>
1065 <field name="user_type" ref="user_type_produit_fr" />
1066 <field name="name">Ventes avec des provinces harmonisées</field>
1069 <record id="chart411230_fr" model="account.account.template">
1070 <field name="code">411230</field>
1071 <field name="parent_id" ref="chart411200_fr"/>
1072 <field name="type">other</field>
1073 <field name="user_type" ref="user_type_produit_fr" />
1074 <field name="name">Ventes avec des provinces non-harmonisées</field>
1077 <record id="chart411240_fr" model="account.account.template">
1078 <field name="code">411240</field>
1079 <field name="parent_id" ref="chart411200_fr"/>
1080 <field name="type">other</field>
1081 <field name="user_type" ref="user_type_produit_fr" />
1082 <field name="name">Ventes à l'étranger</field>
1085 <record id="chart413000_fr" model="account.account.template">
1086 <field name="code">413000</field>
1087 <field name="parent_id" ref="chart410000_fr"/>
1088 <field name="type">view</field>
1089 <field name="user_type" ref="user_type_view_fr" />
1090 <field name="name">AUTRES REVENUS D'EXPLOITATION</field>
1093 <record id="chart413100_fr" model="account.account.template">
1094 <field name="code">413100</field>
1095 <field name="parent_id" ref="chart413000_fr"/>
1096 <field name="type">view</field>
1097 <field name="user_type" ref="user_type_view_fr" />
1098 <field name="name">SUBVENTIONS ET OCTROIS</field>
1101 <record id="chart413200_fr" model="account.account.template">
1102 <field name="code">413200</field>
1103 <field name="parent_id" ref="chart413000_fr"/>
1104 <field name="type">view</field>
1105 <field name="user_type" ref="user_type_view_fr" />
1106 <field name="name">REDEVANCES DE FRANCHISAGE ET AUTRES REDEVANCES</field>
1109 <record id="chart413300_fr" model="account.account.template">
1110 <field name="code">413300</field>
1111 <field name="parent_id" ref="chart413000_fr"/>
1112 <field name="type">view</field>
1113 <field name="user_type" ref="user_type_view_fr" />
1114 <field name="name">AUTRES REVENUS D'EXPLOITATION</field>
1117 <record id="chart420000_fr" model="account.account.template">
1118 <field name="code">420000</field>
1119 <field name="parent_id" ref="chart400000_fr"/>
1120 <field name="type">view</field>
1121 <field name="user_type" ref="user_type_view_fr" />
1122 <field name="name">REVENUS NON LIÉS À L'EXPLOITATION</field>
1125 <record id="chart421000_fr" model="account.account.template">
1126 <field name="code">421000</field>
1127 <field name="parent_id" ref="chart420000_fr"/>
1128 <field name="type">view</field>
1129 <field name="user_type" ref="user_type_view_fr" />
1130 <field name="name">DIVIDENDES</field>
1133 <record id="chart421100_fr" model="account.account.template">
1134 <field name="code">421100</field>
1135 <field name="parent_id" ref="chart421000_fr"/>
1136 <field name="type">view</field>
1137 <field name="user_type" ref="user_type_view_fr" />
1138 <field name="name">DIVIDENDES DE SOCIÉTÉS CANADIENNES</field>
1141 <record id="chart421200_fr" model="account.account.template">
1142 <field name="code">421200</field>
1143 <field name="parent_id" ref="chart421000_fr"/>
1144 <field name="type">view</field>
1145 <field name="user_type" ref="user_type_view_fr" />
1146 <field name="name">DIVIDENDES DE SOCIÉTÉS ÉTRANGÈRES</field>
1149 <record id="chart422000_fr" model="account.account.template">
1150 <field name="code">422000</field>
1151 <field name="parent_id" ref="chart420000_fr"/>
1152 <field name="type">view</field>
1153 <field name="user_type" ref="user_type_view_fr" />
1154 <field name="name">INTÉRÊTS</field>
1157 <record id="chart422100_fr" model="account.account.template">
1158 <field name="code">422100</field>
1159 <field name="parent_id" ref="chart422000_fr"/>
1160 <field name="type">view</field>
1161 <field name="user_type" ref="user_type_view_fr" />
1162 <field name="name">INTÉRÊTS DE SOURCE CANADIENNE</field>
1165 <record id="chart422200_fr" model="account.account.template">
1166 <field name="code">422200</field>
1167 <field name="parent_id" ref="chart422000_fr"/>
1168 <field name="type">view</field>
1169 <field name="user_type" ref="user_type_view_fr" />
1170 <field name="name">INTÉRÊTS DE SOURCES ÉTRANGÈRES</field>
1173 <record id="chart423000_fr" model="account.account.template">
1174 <field name="code">423000</field>
1175 <field name="parent_id" ref="chart420000_fr"/>
1176 <field name="type">view</field>
1177 <field name="user_type" ref="user_type_view_fr" />
1178 <field name="name">AUTRES REVENUS NON LIÉS À L'EXPLOITATION</field>
1183 <record id="chart500000_fr" model="account.account.template">
1184 <field name="code">500000</field>
1185 <field name="parent_id" ref="chart0_fr"/>
1186 <field name="type">view</field>
1187 <field name="user_type" ref="user_type_view_fr" />
1188 <field name="name">DÉPENSES</field>
1191 <record id="chart510000_fr" model="account.account.template">
1192 <field name="code">510000</field>
1193 <field name="parent_id" ref="chart500000_fr"/>
1194 <field name="type">view</field>
1195 <field name="user_type" ref="user_type_view_fr" />
1196 <field name="name">DÉPENSES D'EXPLOITATION</field>
1199 <record id="chart511000_fr" model="account.account.template">
1200 <field name="code">511000</field>
1201 <field name="parent_id" ref="chart510000_fr"/>
1202 <field name="type">view</field>
1203 <field name="user_type" ref="user_type_view_fr" />
1204 <field name="name">COÛT DES BIENS VENDUS</field>
1207 <record id="chart511100_fr" model="account.account.template">
1208 <field name="code">511100</field>
1209 <field name="parent_id" ref="chart511000_fr"/>
1210 <field name="type">view</field>
1211 <field name="user_type" ref="user_type_view_fr" />
1212 <field name="name">STOCKS D'OUVERTURE</field>
1215 <record id="chart511110_fr" model="account.account.template">
1216 <field name="code">511110</field>
1217 <field name="parent_id" ref="chart511100_fr"/>
1218 <field name="type">other</field>
1219 <field name="user_type" ref="user_type_charge_fr" />
1220 <field name="name">Dépenses</field>
1223 <record id="chart511200_fr" model="account.account.template">
1224 <field name="code">511200</field>
1225 <field name="parent_id" ref="chart511000_fr"/>
1226 <field name="type">view</field>
1227 <field name="user_type" ref="user_type_view_fr" />
1228 <field name="name">ACHATS ET COÛTS IMPUTABLES AU COÛT DES BIENS VENDUS</field>
1231 <record id="chart511300_fr" model="account.account.template">
1232 <field name="code">511300</field>
1233 <field name="parent_id" ref="chart511000_fr"/>
1234 <field name="type">view</field>
1235 <field name="user_type" ref="user_type_view_fr" />
1236 <field name="name">STOCKS DE CLOTÛRE</field>
1239 <record id="chart512000_fr" model="account.account.template">
1240 <field name="code">512000</field>
1241 <field name="parent_id" ref="chart510000_fr"/>
1242 <field name="type">view</field>
1243 <field name="user_type" ref="user_type_view_fr" />
1244 <field name="name">FRAIS D'EXPLOITATION NON COMPRIS DANS LE COÛT DES BIENS VENDUS</field>
1247 <record id="chart512100_fr" model="account.account.template">
1248 <field name="code">512100</field>
1249 <field name="parent_id" ref="chart512000_fr"/>
1250 <field name="type">view</field>
1251 <field name="user_type" ref="user_type_view_fr" />
1252 <field name="name">FRAIS DE MAIN D'OEUVRE</field>
1255 <record id="chart512110_fr" model="account.account.template">
1256 <field name="code">512110</field>
1257 <field name="parent_id" ref="chart512100_fr"/>
1258 <field name="type">view</field>
1259 <field name="user_type" ref="user_type_view_fr" />
1260 <field name="name">SALAIRES, TRAITEMENTS ET COMMISSIONS</field>
1263 <record id="chart512120_fr" model="account.account.template">
1264 <field name="code">512120</field>
1265 <field name="parent_id" ref="chart512100_fr"/>
1266 <field name="type">view</field>
1267 <field name="user_type" ref="user_type_view_fr" />
1268 <field name="name">AVANTAGES SOCIAUX DES EMPLOYÉS</field>
1271 <record id="chart512200_fr" model="account.account.template">
1272 <field name="code">512200</field>
1273 <field name="parent_id" ref="chart512000_fr"/>
1274 <field name="type">view</field>
1275 <field name="user_type" ref="user_type_view_fr" />
1276 <field name="name">CHARGES AUTRES QUES LES FRAIS DE MAIN-D'OEUVRE</field>
1279 <record id="chart512210_fr" model="account.account.template">
1280 <field name="code">512210</field>
1281 <field name="parent_id" ref="chart512200_fr"/>
1282 <field name="type">view</field>
1283 <field name="user_type" ref="user_type_view_fr" />
1284 <field name="name">AMORTISSEMENT, Y COMPRIS POUR DÉPRÉCIATION ET ÉPUISEMENT</field>
1287 <record id="chart512220_fr" model="account.account.template">
1288 <field name="code">512220</field>
1289 <field name="parent_id" ref="chart512200_fr"/>
1290 <field name="type">view</field>
1291 <field name="user_type" ref="user_type_view_fr" />
1292 <field name="name">FRAIS D'ÉNERGIE, D'EAU, DE TÉLÉPHONE ET DE TÉLÉCOMMUNICATIONS</field>
1295 <record id="chart512230_fr" model="account.account.template">
1296 <field name="code">512230</field>
1297 <field name="parent_id" ref="chart512200_fr"/>
1298 <field name="type">view</field>
1299 <field name="user_type" ref="user_type_view_fr" />
1300 <field name="name">IMPÔTS INDIRECTS, LICENCES ET PERMIS</field>
1303 <record id="chart512240_fr" model="account.account.template">
1304 <field name="code">512240</field>
1305 <field name="parent_id" ref="chart512200_fr"/>
1306 <field name="type">view</field>
1307 <field name="user_type" ref="user_type_view_fr" />
1308 <field name="name">CONTRATS DE SOUS-TRAITANCE</field>
1311 <record id="chart512250_fr" model="account.account.template">
1312 <field name="code">512250</field>
1313 <field name="parent_id" ref="chart512200_fr"/>
1314 <field name="type">view</field>
1315 <field name="user_type" ref="user_type_view_fr" />
1316 <field name="name">FRAIS D'EXPLORATION ET D'AMÉNAGEMENT</field>
1319 <record id="chart512260_fr" model="account.account.template">
1320 <field name="code">512260</field>
1321 <field name="parent_id" ref="chart512200_fr"/>
1322 <field name="type">view</field>
1323 <field name="user_type" ref="user_type_view_fr" />
1324 <field name="name">REDEVANCES DE FRANCHISAGE ET AUTRES REDEVANCES</field>
1327 <record id="chart512270_fr" model="account.account.template">
1328 <field name="code">512270</field>
1329 <field name="parent_id" ref="chart512200_fr"/>
1330 <field name="type">view</field>
1331 <field name="user_type" ref="user_type_view_fr" />
1332 <field name="name">ACHATS DE MATÉRIAUX, DE FOURNITURES ET DE SERVICES</field>
1335 <record id="chart512290_fr" model="account.account.template">
1336 <field name="code">512290</field>
1337 <field name="parent_id" ref="chart512200_fr"/>
1338 <field name="type">view</field>
1339 <field name="user_type" ref="user_type_view_fr" />
1340 <field name="name">AUTRES FRAIS D'EXPLOITATION</field>
1343 <record id="chart520000_fr" model="account.account.template">
1344 <field name="code">520000</field>
1345 <field name="parent_id" ref="chart500000_fr"/>
1346 <field name="type">view</field>
1347 <field name="user_type" ref="user_type_view_fr" />
1348 <field name="name">FRAIS NON LIÉS À L'EXPLOITATION</field>
1351 <record id="chart521000_fr" model="account.account.template">
1352 <field name="code">521000</field>
1353 <field name="parent_id" ref="chart520000_fr"/>
1354 <field name="type">view</field>
1355 <field name="user_type" ref="user_type_view_fr" />
1356 <field name="name">INTÉRÊTS DÉBITEURS</field>
1359 <record id="chart521100_fr" model="account.account.template">
1360 <field name="code">521100</field>
1361 <field name="parent_id" ref="chart521000_fr"/>
1362 <field name="type">view</field>
1363 <field name="user_type" ref="user_type_view_fr" />
1364 <field name="name">INTÉRÊTS DÉBITEURS SUR DETTES À COURT TERME</field>
1367 <record id="chart521200_fr" model="account.account.template">
1368 <field name="code">521200</field>
1369 <field name="parent_id" ref="chart521000_fr"/>
1370 <field name="type">view</field>
1371 <field name="user_type" ref="user_type_view_fr" />
1372 <field name="name">INTÉRÊTS DÉBITEURS SUR DETTES À LONG TERME</field>
1375 <record id="chart522000_fr" model="account.account.template">
1376 <field name="code">522000</field>
1377 <field name="parent_id" ref="chart520000_fr"/>
1378 <field name="type">view</field>
1379 <field name="user_type" ref="user_type_view_fr" />
1380 <field name="name">AUTRES FRAIS NON LIÉS À L'EXPLOITATION</field>
1383 <!-- GAINS OU PERTES, IMPÔTS DES SOCIÉTÉS ET AUTRES ÉLÉMENTS -->
1385 <record id="chart600000_fr" model="account.account.template">
1386 <field name="code">600000</field>
1387 <field name="parent_id" ref="chart0_fr"/>
1388 <field name="type">view</field>
1389 <field name="user_type" ref="user_type_view_fr" />
1390 <field name="name">GAINS OU PERTES, IMPÔTS DES SOCIÉTÉS ET AUTRES ÉLÉMENTS</field>
1393 <record id="chart610000_fr" model="account.account.template">
1394 <field name="code">610000</field>
1395 <field name="parent_id" ref="chart600000_fr"/>
1396 <field name="type">view</field>
1397 <field name="user_type" ref="user_type_view_fr" />
1398 <field name="name">GAINS OU PERTES</field>
1401 <record id="chart611000_fr" model="account.account.template">
1402 <field name="code">611000</field>
1403 <field name="parent_id" ref="chart610000_fr"/>
1404 <field name="type">view</field>
1405 <field name="user_type" ref="user_type_view_fr" />
1406 <field name="name">GAINS OU PERTES SUR LA VENTE D'ACTIFS</field>
1409 <record id="chart611100_fr" model="account.account.template">
1410 <field name="code">611100</field>
1411 <field name="parent_id" ref="chart611000_fr"/>
1412 <field name="type">view</field>
1413 <field name="user_type" ref="user_type_view_fr" />
1414 <field name="name">GAINS OU PERTES RÉALISÉS - ACTIFS IMMOBILISÉS</field>
1417 <record id="chart611200_fr" model="account.account.template">
1418 <field name="code">611200</field>
1419 <field name="parent_id" ref="chart611000_fr"/>
1420 <field name="type">view</field>
1421 <field name="user_type" ref="user_type_view_fr" />
1422 <field name="name">GAINS OU PERTES RÉALISÉS - PLACEMENTS</field>
1425 <record id="chart611300_fr" model="account.account.template">
1426 <field name="code">611300</field>
1427 <field name="parent_id" ref="chart611000_fr"/>
1428 <field name="type">view</field>
1429 <field name="user_type" ref="user_type_view_fr" />
1430 <field name="name">GAINS OU PERTES RÉALISÉS - AUTRES ACTIFS</field>
1433 <record id="chart612000_fr" model="account.account.template">
1434 <field name="code">612000</field>
1435 <field name="parent_id" ref="chart610000_fr"/>
1436 <field name="type">view</field>
1437 <field name="user_type" ref="user_type_view_fr" />
1438 <field name="name">GAINS OU PERTES SUR LA CONVERSION DE DEVISES</field>
1441 <record id="chart613000_fr" model="account.account.template">
1442 <field name="code">613000</field>
1443 <field name="parent_id" ref="chart610000_fr"/>
1444 <field name="type">view</field>
1445 <field name="user_type" ref="user_type_view_fr" />
1446 <field name="name">PERTES NON RÉALISÉES SUR LA RÉÉVALUATION D'ACTIF</field>
1449 <record id="chart613100_fr" model="account.account.template">
1450 <field name="code">613100</field>
1451 <field name="parent_id" ref="chart613000_fr"/>
1452 <field name="type">view</field>
1453 <field name="user_type" ref="user_type_view_fr" />
1454 <field name="name">PERTES NON RÉALISÉS - ACTIFS IMMOBILISÉS</field>
1457 <record id="chart613200_fr" model="account.account.template">
1458 <field name="code">613200</field>
1459 <field name="parent_id" ref="chart613000_fr"/>
1460 <field name="type">view</field>
1461 <field name="user_type" ref="user_type_view_fr" />
1462 <field name="name">PERTES NON RÉALISÉS - PLACEMENTS</field>
1465 <record id="chart613300_fr" model="account.account.template">
1466 <field name="code">613300</field>
1467 <field name="parent_id" ref="chart613000_fr"/>
1468 <field name="type">view</field>
1469 <field name="user_type" ref="user_type_view_fr" />
1470 <field name="name">PERTES NON RÉALISÉS - AUTRES ACTIFS</field>
1473 <record id="chart614000_fr" model="account.account.template">
1474 <field name="code">614000</field>
1475 <field name="parent_id" ref="chart610000_fr"/>
1476 <field name="type">view</field>
1477 <field name="user_type" ref="user_type_view_fr" />
1478 <field name="name">GAINS SUR RÈGLEMENT D'OBLIGATIONS AU TITRE DE RÉGIMES DE RETRAITE</field>
1481 <record id="chart615000_fr" model="account.account.template">
1482 <field name="code">615000</field>
1483 <field name="parent_id" ref="chart610000_fr"/>
1484 <field name="type">view</field>
1485 <field name="user_type" ref="user_type_view_fr" />
1486 <field name="name">GAINS OU PERTES LIÉS AUX RÈGLEMENTS DE LITIGES</field>
1489 <record id="chart616000_fr" model="account.account.template">
1490 <field name="code">616000</field>
1491 <field name="parent_id" ref="chart610000_fr"/>
1492 <field name="type">view</field>
1493 <field name="user_type" ref="user_type_view_fr" />
1494 <field name="name">GAINS OU PERTES SUR INSTRUMENTS DÉRIVÉS</field>
1497 <record id="chart620000_fr" model="account.account.template">
1498 <field name="code">620000</field>
1499 <field name="parent_id" ref="chart600000_fr"/>
1500 <field name="type">view</field>
1501 <field name="user_type" ref="user_type_view_fr" />
1502 <field name="name">IMPÔTS SUR LES BÉNÉFICES DES SOCIÉTÉS</field>
1505 <record id="chart621000_fr" model="account.account.template">
1506 <field name="code">621000</field>
1507 <field name="parent_id" ref="chart620000_fr"/>
1508 <field name="type">view</field>
1509 <field name="user_type" ref="user_type_view_fr" />
1510 <field name="name">IMPÔTS EXIGIBLES DE L'EXERCICE</field>
1513 <record id="chart622000_fr" model="account.account.template">
1514 <field name="code">622000</field>
1515 <field name="parent_id" ref="chart620000_fr"/>
1516 <field name="type">view</field>
1517 <field name="user_type" ref="user_type_view_fr" />
1518 <field name="name">IMPÔTS REPORTÉS</field>
1521 <record id="chart623000_fr" model="account.account.template">
1522 <field name="code">623000</field>
1523 <field name="parent_id" ref="chart620000_fr"/>
1524 <field name="type">view</field>
1525 <field name="user_type" ref="user_type_view_fr" />
1526 <field name="name">IMPÔT PROVINCIAL SUR L'EXPLOITATION MINIÈRE ET FORESTIÈRE</field>
1529 <record id="chart630000_fr" model="account.account.template">
1530 <field name="code">630000</field>
1531 <field name="parent_id" ref="chart600000_fr"/>
1532 <field name="type">view</field>
1533 <field name="user_type" ref="user_type_view_fr" />
1534 <field name="name">AUTRES ÉLÉMENTS</field>
1537 <!-- GAINS OU PERTES EXTRAORDINAIRES, ÉLÉMENTS NON RÉCURRENTS ET REDRESSEMENTS -->
1539 <record id="chart700000_fr" model="account.account.template">
1540 <field name="code">700000</field>
1541 <field name="parent_id" ref="chart0_fr"/>
1542 <field name="type">view</field>
1543 <field name="user_type" ref="user_type_view_fr" />
1544 <field name="name">GAINS OU PERTES EXTRAORDINAIRES, ÉLÉMENTS NON RÉCURRENTS ET REDRESSEMENTS</field>
1547 <record id="chart710000_fr" model="account.account.template">
1548 <field name="code">710000</field>
1549 <field name="parent_id" ref="chart700000_fr"/>
1550 <field name="type">view</field>
1551 <field name="user_type" ref="user_type_view_fr" />
1552 <field name="name">GAINS OU PERTES EXTRAORDINAIRES</field>
1555 <record id="chart711000_fr" model="account.account.template">
1556 <field name="code">711000</field>
1557 <field name="parent_id" ref="chart710000_fr"/>
1558 <field name="type">view</field>
1559 <field name="user_type" ref="user_type_view_fr" />
1560 <field name="name">ÉLÉMENTS EXTRAORDINAIRES - BRUTS</field>
1563 <record id="chart712000_fr" model="account.account.template">
1564 <field name="code">712000</field>
1565 <field name="parent_id" ref="chart710000_fr"/>
1566 <field name="type">view</field>
1567 <field name="user_type" ref="user_type_view_fr" />
1568 <field name="name">IMPÔTS SUR LES ÉLÉMENTS EXTRAORDINAIRES</field>
1571 <record id="chart720000_fr" model="account.account.template">
1572 <field name="code">720000</field>
1573 <field name="parent_id" ref="chart700000_fr"/>
1574 <field name="type">view</field>
1575 <field name="user_type" ref="user_type_view_fr" />
1576 <field name="name">ÉLÉMENTS NON RÉCURRENTS</field>
1579 <record id="chart730000_fr" model="account.account.template">
1580 <field name="code">730000</field>
1581 <field name="parent_id" ref="chart700000_fr"/>
1582 <field name="type">view</field>
1583 <field name="user_type" ref="user_type_view_fr" />
1584 <field name="name">REDRESSEMENTS REPRÉSENTANT L'EFFET CUMULATIF DES CHANGEMENTS DE PRINCIPES COMPTABLES</field>