addons/l10n_ca/account_chart_fr.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3     <data noupdate="1">
   4
   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>
  11         </record>
  12
  13         <!-- ACTIF -->
  14
  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>
  21         </record>
  22
  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>
  29         </record>
  30
  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>
  37         </record>
  38
  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>
  45         </record>
  46
  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>
  53         </record>
  54
  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>
  61         </record>
  62
  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>
  69         </record>
  70
  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>
  77         </record>
  78
  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>
  85         </record>
  86
  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>
  93         </record>
  94
  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>
 101         </record>
 102
 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>
 109         </record>
 110
 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>
 117         </record>
 118
 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>
 125         </record>
 126
 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>
 133         </record>
 134
 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>
 141         </record>
 142
 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>
 149         </record>
 150
 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>
 157         </record>
 158
 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>
 165         </record>
 166
 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>
 173         </record>
 174
 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>
 181         </record>
 182
 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>
 189         </record>
 190
 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>
 197         </record>
 198
 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>
 205         </record>
 206
 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>
 213         </record>
 214
 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>
 221         </record>
 222
 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>
 229         </record>
 230
 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>
 237         </record>
 238
 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>
 245         </record>
 246
 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>
 253         </record>
 254
 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>
 261         </record>
 262
 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>
 269         </record>
 270
 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>
 277         </record>
 278
 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>
 285         </record>
 286
 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>
 293         </record>
 294
 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>
 301         </record>
 302
 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>
 309         </record>
 310
 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>
 317         </record>
 318
 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>
 325         </record>
 326
 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>
 333         </record>
 334
 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>
 341         </record>
 342
 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>
 349         </record>
 350
 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>
 357         </record>
 358
 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>
 365         </record>
 366
 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>
 373         </record>
 374
 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>
 381         </record>
 382
 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>
 389         </record>
 390
 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>
 397         </record>
 398
 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>
 405         </record>
 406
 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>
 413         </record>
 414
 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>
 421         </record>
 422
 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>
 429         </record>
 430
 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>
 437         </record>
 438
 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>
 445         </record>
 446
 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>
 453         </record>
 454
 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>
 461         </record>
 462
 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>
 469         </record>
 470
 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>
 477         </record>
 478
 479         <!-- PASSIF -->
 480
 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>
 487         </record>
 488
 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>
 495         </record>
 496
 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>
 503         </record>
 504
 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>
 511         </record>
 512
 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>
 519         </record>
 520
 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>
 527         </record>
 528
 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>
 535         </record>
 536
 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>
 543         </record>
 544
 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>
 551         </record>
 552
 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>
 559         </record>
 560
 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>
 567         </record>
 568
 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>
 575         </record>
 576
 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>
 583         </record>
 584
 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>
 591         </record>
 592
 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>
 599         </record>
 600
 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>
 607         </record>
 608
 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>
 615         </record>
 616
 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>
 623         </record>
 624
 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>
 631         </record>
 632
 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>
 639         </record>
 640
 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>
 647         </record>
 648
 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>
 655         </record>
 656
 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>
 663         </record>
 664
 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>
 671         </record>
 672
 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>
 679         </record>
 680
 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>
 687         </record>
 688
 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>
 695         </record>
 696
 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>
 703         </record>
 704
 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>
 711         </record>
 712
 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>
 719         </record>
 720
 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>
 727         </record>
 728
 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>
 735         </record>
 736
 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>
 743         </record>
 744
 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>
 751         </record>
 752
 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>
 759         </record>
 760
 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>
 767         </record>
 768
 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>
 775         </record>
 776
 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>
 783         </record>
 784
 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>
 791         </record>
 792
 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>
 799         </record>
 800
 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>
 807         </record>
 808
 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>
 815         </record>
 816
 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>
 823         </record>
 824
 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>
 831         </record>
 832
 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>
 839         </record>
 840
 841         <!-- CAPITAUX PROPRES -->
 842
 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>
 849         </record>
 850
 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>
 857         </record>
 858
 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>
 865         </record>
 866
 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>
 873         </record>
 874
 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>
 881         </record>
 882
 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>
 889         </record>
 890
 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>
 897         </record>
 898
 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>
 905         </record>
 906
 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>
 913         </record>
 914
 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>
 921         </record>
 922
 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>
 929         </record>
 930
 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>
 937         </record>
 938
 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>
 945         </record>
 946
 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>
 953         </record>
 954
 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>
 961         </record>
 962
 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>
 969         </record>
 970
 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>
 977         </record>
 978
 979         <!-- REVENUS -->
 980
 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>
 987         </record>
 988
 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>
 995         </record>
 996
 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>
1003         </record>
1004
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>
1011         </record>
1012
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>
1019         </record>
1020
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>
1027         </record>
1028
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>
1035         </record>
1036
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>
1043         </record>
1044
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>
1051         </record>
1052
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>
1059         </record>
1060
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>
1067         </record>
1068
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>
1075         </record>
1076
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>
1083         </record>
1084
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>
1091         </record>
1092
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>
1099         </record>
1100
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>
1107         </record>
1108
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>
1115         </record>
1116
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>
1123         </record>
1124
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>
1131         </record>
1132
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>
1139         </record>
1140
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>
1147         </record>
1148
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>
1155         </record>
1156
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>
1163         </record>
1164
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>
1171         </record>
1172
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>
1179         </record>
1180
1181         <!-- DÉPENSES -->
1182
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>
1189         </record>
1190
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>
1197         </record>
1198
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>
1205         </record>
1206
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>
1213         </record>
1214
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>
1221         </record>
1222
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>
1229         </record>
1230
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>
1237         </record>
1238
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>
1245         </record>
1246
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>
1253         </record>
1254
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>
1261         </record>
1262
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>
1269         </record>
1270
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>
1277         </record>
1278
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>
1285         </record>
1286
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>
1293         </record>
1294
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>
1301         </record>
1302
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>
1309         </record>
1310
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>
1317         </record>
1318
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>
1325         </record>
1326
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>
1333         </record>
1334
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>
1341         </record>
1342
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>
1349         </record>
1350
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>
1357         </record>
1358
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>
1365         </record>
1366
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>
1373         </record>
1374
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>
1381         </record>
1382
1383         <!-- GAINS OU PERTES, IMPÔTS DES SOCIÉTÉS ET AUTRES ÉLÉMENTS -->
1384
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>
1391         </record>
1392
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>
1399         </record>
1400
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>
1407         </record>
1408
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>
1415         </record>
1416
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>
1423         </record>
1424
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>
1431         </record>
1432
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>
1439         </record>
1440
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>
1447         </record>
1448
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>
1455         </record>
1456
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>
1463         </record>
1464
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>
1471         </record>
1472
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>
1479         </record>
1480
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>
1487         </record>
1488
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>
1495         </record>
1496
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>
1503         </record>
1504
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>
1511         </record>
1512
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>
1519         </record>
1520
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>
1527         </record>
1528
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>
1535         </record>
1536
1537         <!-- GAINS OU PERTES EXTRAORDINAIRES, ÉLÉMENTS NON RÉCURRENTS ET REDRESSEMENTS -->
1538
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>
1545         </record>
1546
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>
1553         </record>
1554
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>
1561         </record>
1562
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>
1569         </record>
1570
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>
1577         </record>
1578
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>
1585         </record>
1586
1587     </data>
1588 </openerp>