<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data noupdate="1">
     
	<!-- Account Templates-->
        <record id="chart0_fr" model="account.account.template">
            <field name="code">0</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view_fr"/>
            <field name="name">Account Chart CA FR</field>
        </record>

	<!-- ACTIF -->

	<record id="chart100000_fr" model="account.account.template">
		<field name="code">100000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIF</field>
	</record>
	
	<record id="chart110000_fr" model="account.account.template">
		<field name="code">110000</field>
		<field name="parent_id" ref="chart100000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS FINANCIERS</field>
	</record>
	
	<record id="chart111000_fr" model="account.account.template">
		<field name="code">111000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ENCAISSE, DÉPÔTS ET RÉSERVES INTERNATIONALES OFFICIELLES</field>
	</record>

	<record id="chart111100_fr" model="account.account.template">
		<field name="code">111100</field>
		<field name="parent_id" ref="chart111000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ENCAISSE EN MONNAIE CANADIENNE</field>
	</record>

	<record id="chart111160_fr" model="account.account.template">
		<field name="code">111160</field>
		<field name="parent_id" ref="chart111100_fr"/>
		<field name="type">liquidity</field>
		<field name="user_type" ref="user_type_immo_fr" />
		<field name="name">Compte chèque</field>
	</record>

	<record id="chart111170_fr" model="account.account.template">
		<field name="code">111170</field>
		<field name="parent_id" ref="chart111100_fr"/>
		<field name="type">liquidity</field>
		<field name="user_type" ref="user_type_immo_fr" />
		<field name="name">Petite caisse</field>
	</record>

	<record id="chart111200_fr" model="account.account.template">
		<field name="code">111200</field>
		<field name="parent_id" ref="chart111000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DÉPÔTS À VUE/DÉPÔTS À PRÉAVIS DANS LES INSTITUTIONS DE DÉPÔTS</field>
	</record>

	<record id="chart111300_fr" model="account.account.template">
		<field name="code">111300</field>
		<field name="parent_id" ref="chart111000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DÉPÔTS À TERME - MOINS DE 90 JOURS</field>
	</record>

	<record id="chart111400_fr" model="account.account.template">
		<field name="code">111400</field>
		<field name="parent_id" ref="chart111000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES ÉQUIVALENTS DE TRÉSORERIE</field>
	</record>

	<record id="chart111500_fr" model="account.account.template">
		<field name="code">111500</field>
		<field name="parent_id" ref="chart111000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES COMPTES DE TRÉSORERIE</field>
	</record>

	<record id="chart112000_fr" model="account.account.template">
		<field name="code">112000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">COMPTES DÉBITEURS - NET</field>
	</record>

	<record id="chart112100_fr" model="account.account.template">
		<field name="code">112100</field>
		<field name="parent_id" ref="chart112000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">COMPTES DÉBITEURS ET REVENUS COURUS - BRUT</field>
	</record>

	<record id="chart112110_fr" model="account.account.template">
		<field name="code">112110</field>
		<field name="parent_id" ref="chart112100_fr"/>
		<field name="type">receivable</field>
		<field name="user_type" ref="user_type_tiers_receiv_fr" />
		<field name="name">Comptes clients</field>
	</record>

	<record id="chart112200_fr" model="account.account.template">
		<field name="code">112200</field>
		<field name="parent_id" ref="chart112000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PROVISION POUR CRÉANCES DOUTEUSES</field>
	</record>

	<record id="chart113000_fr" model="account.account.template">
		<field name="code">113000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES</field>
	</record>

	<record id="chart113100_fr" model="account.account.template">
		<field name="code">113100</field>
		<field name="parent_id" ref="chart113000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES CANADIENNES</field>
	</record>

	<record id="chart113200_fr" model="account.account.template">
		<field name="code">113200</field>
		<field name="parent_id" ref="chart113000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS DANS DES SOCIÉTÉS AFFILIÉES ÉTRANGÈRES</field>
	</record>

	<record id="chart113300_fr" model="account.account.template">
		<field name="code">113300</field>
		<field name="parent_id" ref="chart113000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS, BILLETS, COMPTES DÉBITEURS, OBLIGATIONS, HYPOTHÈQUES ET AUTRES PLACEMENTS</field>
	</record>

	<record id="chart114000_fr" model="account.account.template">
		<field name="code">114000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS DANS DES ENTREPRISES NON AFFILIÉES</field>
	</record>

	<record id="chart114100_fr" model="account.account.template">
		<field name="code">114100</field>
		<field name="parent_id" ref="chart114000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS EN TITRES D'EMPRUNT CANADIENS</field>
	</record>

	<record id="chart114200_fr" model="account.account.template">
		<field name="code">114200</field>
		<field name="parent_id" ref="chart114000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS EN INSTRUMENTS DE CAPITAUX PROPRES CANADIENS</field>
	</record>

	<record id="chart114300_fr" model="account.account.template">
		<field name="code">114300</field>
		<field name="parent_id" ref="chart114000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PLACEMENTS DANS DES SOCIÉTÉS NON AFFILIÉES ÉTRANGÈRES</field>
	</record>

	<record id="chart115000_fr" model="account.account.template">
		<field name="code">115000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES</field>
	</record>

	<record id="chart115100_fr" model="account.account.template">
		<field name="code">115100</field>
		<field name="parent_id" ref="chart115000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES GARANTIS PAR DES PROPRIÉTÉS AU CANADA</field>
	</record>

	<record id="chart115200_fr" model="account.account.template">
		<field name="code">115200</field>
		<field name="parent_id" ref="chart115000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES GARANTIS PAR UNE PROPRIÉTÉ À L'EXTÉRIEUR DU CANADA</field>
	</record>

	<record id="chart116000_fr" model="account.account.template">
		<field name="code">116000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES AUX SOCIÉTÉS NON AFFILIÉES</field>
	</record>

	<record id="chart116100_fr" model="account.account.template">
		<field name="code">116100</field>
		<field name="parent_id" ref="chart116000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES CONSENTIS PAR DES ENTREPRISES NON FINANCIÈRES</field>
	</record>

	<record id="chart116200_fr" model="account.account.template">
		<field name="code">116200</field>
		<field name="parent_id" ref="chart116000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PROVISION POUR PERTES SUR PRÊTS NON HYPOTHÉCAIRES</field>
	</record>

	<record id="chart117000_fr" model="account.account.template">
		<field name="code">117000</field>
		<field name="parent_id" ref="chart110000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS DÉRIVÉS</field>
	</record>

	<record id="chart117100_fr" model="account.account.template">
		<field name="code">117100</field>
		<field name="parent_id" ref="chart117000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS DÉRIVÉS - CONTREPARTIES RÉSIDENTES</field>
	</record>

	<record id="chart117200_fr" model="account.account.template">
		<field name="code">117200</field>
		<field name="parent_id" ref="chart117000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS DÉRIVÉS - CONTREPARTIES NON RÉSIDENTES</field>
	</record>

	<record id="chart120000_fr" model="account.account.template">
		<field name="code">120000</field>
		<field name="parent_id" ref="chart100000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS CORPORELS</field>
	</record>

	<record id="chart121000_fr" model="account.account.template">
		<field name="code">121000</field>
		<field name="parent_id" ref="chart120000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">STOCKS</field>
	</record>

	<record id="chart121100_fr" model="account.account.template">
		<field name="code">121100</field>
		<field name="parent_id" ref="chart121000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">STOCKS DE BIENS</field>
	</record>

	<record id="chart121200_fr" model="account.account.template">
		<field name="code">121200</field>
		<field name="parent_id" ref="chart121000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">STOCKS DE PIÈCES ET FOURNITURES</field>
	</record>

	<record id="chart121300_fr" model="account.account.template">
		<field name="code">121300</field>
		<field name="parent_id" ref="chart121000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BIENS IMMOBILIERS DÉTENUS OU EN COURS D'AMÉNAGEMENT EN VUE DE LA VENTE</field>
	</record>

	<record id="chart122000_fr" model="account.account.template">
		<field name="code">122000</field>
		<field name="parent_id" ref="chart120000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PROVISION POUR OBSOLESCENCE ET DÉVALUATION</field>
	</record>

	<record id="chart123000_fr" model="account.account.template">
		<field name="code">123000</field>
		<field name="parent_id" ref="chart120000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ANIMAUX DE REPRODUCTION</field>
	</record>

	<record id="chart124000_fr" model="account.account.template">
		<field name="code">124000</field>
		<field name="parent_id" ref="chart120000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS IMMOBILISÉS</field>
	</record>

	<record id="chart124100_fr" model="account.account.template">
		<field name="code">124100</field>
		<field name="parent_id" ref="chart124000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">IMMOBILISATIONS CORPORELLES - NETS</field>
	</record>

	<record id="chart124200_fr" model="account.account.template">
		<field name="code">124200</field>
		<field name="parent_id" ref="chart124000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS NON RENOUVELABLES - NETS</field>
	</record>
 
	<record id="chart124300_fr" model="account.account.template">
		<field name="code">124300</field>
		<field name="parent_id" ref="chart124000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REPRISE DE POSSESSION D'IMMOBILISATIONS DESTINÉES À LA VENTE</field>
	</record>
 
	<record id="chart130000_fr" model="account.account.template">
		<field name="code">130000</field>
		<field name="parent_id" ref="chart100000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS REPORTÉS ET ACTIFS INCORPORELS</field>
	</record>

	<record id="chart131000_fr" model="account.account.template">
		<field name="code">131000</field>
		<field name="parent_id" ref="chart130000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS REPORTÉS ET CHARGES PAYÉES D'AVANCE</field>
	</record>

	<record id="chart131100_fr" model="account.account.template">
		<field name="code">131100</field>
		<field name="parent_id" ref="chart131000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS REPORTÉS - NETS</field>
	</record>

	<record id="chart131200_fr" model="account.account.template">
		<field name="code">131200</field>
		<field name="parent_id" ref="chart131000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS PAYÉS D'AVANCE</field>
	</record>

	<record id="chart132000_fr" model="account.account.template">
		<field name="code">132000</field>
		<field name="parent_id" ref="chart130000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIFS INCORPORELS - NETS</field>
	</record>

	<record id="chart132100_fr" model="account.account.template">
		<field name="code">132100</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACHALANDAGE - NET</field>
	</record>

	<record id="chart132200_fr" model="account.account.template">
		<field name="code">132200</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">LOGICIELS</field>
	</record>

	<record id="chart132300_fr" model="account.account.template">
		<field name="code">132300</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BASES DE DONNÉES</field>
	</record>

	<record id="chart132400_fr" model="account.account.template">
		<field name="code">132400</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">EXCÉDENT DU PRIX D'ACHAT D'ACTIONS D'UNE FILIALE CONSOLIDÉE</field>
	</record>

	<record id="chart132500_fr" model="account.account.template">
		<field name="code">132500</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS - NETS</field>
	</record>

	<record id="chart132600_fr" model="account.account.template">
		<field name="code">132600</field>
		<field name="parent_id" ref="chart132000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES ACTIFS INCORPORELS</field>
	</record>

	<record id="chart140000_fr" model="account.account.template">
		<field name="code">140000</field>
		<field name="parent_id" ref="chart100000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES ÉLÉMENTS D'ACTIF</field>
	</record>

	<record id="chart141000_fr" model="account.account.template">
		<field name="code">141000</field>
		<field name="parent_id" ref="chart140000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">RÉGIMES DE RETRAITE</field>
	</record>

	<record id="chart142000_fr" model="account.account.template">
		<field name="code">142000</field>
		<field name="parent_id" ref="chart140000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TOUT AUTRE ÉLÉMENT D'ACTIF</field>
	</record>

	<record id="chart142100_fr" model="account.account.template">
		<field name="code">142100</field>
		<field name="parent_id" ref="chart142000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES DÉPÔTS</field>
	</record>

	<record id="chart142200_fr" model="account.account.template">
		<field name="code">142200</field>
		<field name="parent_id" ref="chart142000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TOUT AUTRE ACTIF, SAUF AUTRES DÉPÔTS</field>
	</record>

	<!-- PASSIF -->

	<record id="chart200000_fr" model="account.account.template">
		<field name="code">200000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PASSIF</field>
	</record>

	<record id="chart210000_fr" model="account.account.template">
		<field name="code">210000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INSTRUMENTS FINANCIERS ET EMPRUNTS</field>
	</record>

	<record id="chart211000_fr" model="account.account.template">
		<field name="code">211000</field>
		<field name="parent_id" ref="chart210000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES</field>
	</record>

	<record id="chart211100_fr" model="account.account.template">
		<field name="code">211100</field>
		<field name="parent_id" ref="chart211000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES RÉSIDENTIELS</field>
	</record>

	<record id="chart211200_fr" model="account.account.template">
		<field name="code">211200</field>
		<field name="parent_id" ref="chart211000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS HYPOTHÉCAIRES NON RÉSIDENTIELS</field>
	</record>

	<record id="chart212000_fr" model="account.account.template">
		<field name="code">212000</field>
		<field name="parent_id" ref="chart210000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES</field>
	</record>

	<record id="chart212100_fr" model="account.account.template">
		<field name="code">212100</field>
		<field name="parent_id" ref="chart212000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES ET PRÊTS DE BANQUE</field>
	</record>

	<record id="chart212200_fr" model="account.account.template">
		<field name="code">212200</field>
		<field name="parent_id" ref="chart212000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES, PRÊTS AUPRÈS D'AUTRES SOCIÉTÉS DE FINANCEMENT CANADIENNES</field>
	</record>

	<record id="chart212300_fr" model="account.account.template">
		<field name="code">212300</field>
		<field name="parent_id" ref="chart212000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES, PRÊTS AUPRÈS D"AUTRES ENTITÉS</field>
	</record>

	<record id="chart212400_fr" model="account.account.template">
		<field name="code">212400</field>
		<field name="parent_id" ref="chart212000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PRÊTS NON HYPOTHÉCAIRES, BILLETS PORTANT PRIVILÈGE À PAYER</field>
	</record>

	<record id="chart212500_fr" model="account.account.template">
		<field name="code">212500</field>
		<field name="parent_id" ref="chart212000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">OBLIGATIONS - CONTRATS DE LOCATION-ACQUISITION OU CRÉDIT-BAIL</field>
	</record>

	<record id="chart213000_fr" model="account.account.template">
		<field name="code">213000</field>
		<field name="parent_id" ref="chart210000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TITRES DE CRÉANCE</field>
	</record>

	<record id="chart213100_fr" model="account.account.template">
		<field name="code">213100</field>
		<field name="parent_id" ref="chart213000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TITRES DE CRÉANCE, EFFETS À COURT TERME, EFFETS DE COMMERCE, EFFETS DE SOCIÉTÉ DE FINANCEMENT ET ACCEPTATIONS BANCAIRES</field>
	</record>

	<record id="chart213200_fr" model="account.account.template">
		<field name="code">213200</field>
		<field name="parent_id" ref="chart213000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TITRES DE CRÉANCE, OBLIGATIONS, DÉBENTURES ET BILLETS</field>
	</record>

	<record id="chart214000_fr" model="account.account.template">
		<field name="code">214000</field>
		<field name="parent_id" ref="chart210000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PASSIFS DÉRIVÉS</field>
	</record>

	<record id="chart214100_fr" model="account.account.template">
		<field name="code">214100</field>
		<field name="parent_id" ref="chart214000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PASSIFS DÉRIVÉS AVEC CONTREPARTIES RÉSIDENTES</field>
	</record>

	<record id="chart214200_fr" model="account.account.template">
		<field name="code">214200</field>
		<field name="parent_id" ref="chart214000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PASSIFS DÉRIVÉS AVEC CONTREPARTIES NON RÉSIDENTES</field>
	</record>

	<record id="chart220000_fr" model="account.account.template">
		<field name="code">220000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CRÉANCES</field>
	</record>

	<record id="chart221000_fr" model="account.account.template">
		<field name="code">221000</field>
		<field name="parent_id" ref="chart220000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">COMPTES CRÉDITEURS ET CHARGES À PAYER</field>
	</record>

	<record id="chart221100_fr" model="account.account.template">
		<field name="code">221100</field>
		<field name="parent_id" ref="chart221000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">COMPTES CRÉDITEURS, COMMERCES</field>
	</record>

	<record id="chart221110_fr" model="account.account.template">
		<field name="code">221110</field>
		<field name="parent_id" ref="chart221100_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">Comptes fournisseurs</field>
	</record>

	<record id="chart221200_fr" model="account.account.template">
		<field name="code">221200</field>
		<field name="parent_id" ref="chart221000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES COMPTES CRÉDITEURS ET CHARGES À PAYER</field>
	</record>

	<record id="chart222000_fr" model="account.account.template">
		<field name="code">222000</field>
		<field name="parent_id" ref="chart220000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CRÉANCES DE SOCIÉTÉS AFFILIÉES</field>
	</record>

	<record id="chart222100_fr" model="account.account.template">
		<field name="code">222100</field>
		<field name="parent_id" ref="chart222000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">SOMMES DUES AUX ACTIONNAIRES, AUX ADMINISTRATEURS ET AUX DIRIGEANTS</field>
	</record>

	<record id="chart222200_fr" model="account.account.template">
		<field name="code">222200</field>
		<field name="parent_id" ref="chart222000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">SOMMES DUES À LA SOCIÉTÉ MÈRE, AUX FILIALES, AUX SOCIÉTÉS LIÉES, AUX COENTREPRISES ET AUX SOCIÉTÉS DE PERSONNES</field>
	</record>

	<record id="chart240000_fr" model="account.account.template">
		<field name="code">240000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PASSIFS D'IMPÔTS FUTURS</field>
	</record>

	<record id="chart241000_fr" model="account.account.template">
		<field name="code">241000</field>
		<field name="parent_id" ref="chart240000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TAXES À PAYER</field>
	</record>

	<record id="chart241100_fr" model="account.account.template">
		<field name="code">241100</field>
		<field name="parent_id" ref="chart241000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">TPS à payer</field>
	</record>

	<record id="chart241200_fr" model="account.account.template">
		<field name="code">241200</field>
		<field name="parent_id" ref="chart241000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">TVP/TVQ à payer</field>
	</record>

	<record id="chart241300_fr" model="account.account.template">
		<field name="code">241300</field>
		<field name="parent_id" ref="chart241000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">TVH à payer</field>
	</record>

	<record id="chart242000_fr" model="account.account.template">
		<field name="code">242000</field>
		<field name="parent_id" ref="chart240000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">TAXES À RECEVOIR</field>
	</record>

	<record id="chart242100_fr" model="account.account.template">
		<field name="code">242100</field>
		<field name="parent_id" ref="chart242000_fr"/>
		<field name="type">receivable</field>
		<field name="user_type" ref="user_type_tiers_receiv_fr" />
		<field name="name">TPS à recevoir</field>
	</record>

	<record id="chart242200_fr" model="account.account.template">
		<field name="code">242200</field>
		<field name="parent_id" ref="chart242000_fr"/>
		<field name="type">receivable</field>
		<field name="user_type" ref="user_type_tiers_receiv_fr" />
		<field name="name">TVP/TVQ à recevoir</field>
	</record>

	<record id="chart242300_fr" model="account.account.template">
		<field name="code">242300</field>
		<field name="parent_id" ref="chart242000_fr"/>
		<field name="type">receivable</field>
		<field name="user_type" ref="user_type_tiers_receiv_fr" />
		<field name="name">TVH à recevoir</field>
	</record>

	<record id="chart245000_fr" model="account.account.template">
		<field name="code">245000</field>
		<field name="parent_id" ref="chart240000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">Indemnités de vacances à payer</field>
	</record>

	<record id="chart246000_fr" model="account.account.template">
		<field name="code">246000</field>
		<field name="parent_id" ref="chart240000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">CSST à payer</field>
	</record>

	<record id="chart247000_fr" model="account.account.template">
		<field name="code">247000</field>
		<field name="parent_id" ref="chart240000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">RETENUES SUR SALAIRE</field>
	</record>

	<record id="chart247100_fr" model="account.account.template">
		<field name="code">247100</field>
		<field name="parent_id" ref="chart247000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">Assurance-emploi à payer</field>
	</record>

	<record id="chart247200_fr" model="account.account.template">
		<field name="code">247200</field>
		<field name="parent_id" ref="chart247000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">RRQ à payer</field>
	</record>

	<record id="chart247300_fr" model="account.account.template">
		<field name="code">247300</field>
		<field name="parent_id" ref="chart247000_fr"/>
		<field name="type">payable</field>
		<field name="user_type" ref="user_type_tiers_payable_fr" />
		<field name="name">Impôt sur le revenu à payer</field>
	</record>

	<record id="chart250000_fr" model="account.account.template">
		<field name="code">250000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS MINORITAIRES DANS LES FILIALES CONSOLIDÉES</field>
	</record>

	<record id="chart260000_fr" model="account.account.template">
		<field name="code">260000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">RÉGIMES DE RETRAITE ET RÉGIME DE PARTICIPATION DIFFÉRÉE AUX BÉNÉFICES</field>
	</record>

	<record id="chart270000_fr" model="account.account.template">
		<field name="code">270000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PROVISION POUR OBLIGATIONS FUTURES</field>
	</record>

	<record id="chart280000_fr" model="account.account.template">
		<field name="code">280000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DÉPÔTS DE CLIENTS, REVENUS REPORTÉS</field>
	</record>

	<record id="chart290000_fr" model="account.account.template">
		<field name="code">290000</field>
		<field name="parent_id" ref="chart200000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES ÉLÉMENTS DE PASSIF</field>
	</record>

	<!-- CAPITAUX PROPRES -->

	<record id="chart300000_fr" model="account.account.template">
		<field name="code">300000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CAPITAUX PROPRES</field>
	</record>

	<record id="chart310000_fr" model="account.account.template">
		<field name="code">310000</field>
		<field name="parent_id" ref="chart300000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CAPITAL-ACTIONS</field>
	</record>

	<record id="chart311000_fr" model="account.account.template">
		<field name="code">311000</field>
		<field name="parent_id" ref="chart310000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS PRIVILÉGIÉES</field>
	</record>

	<record id="chart311100_fr" model="account.account.template">
		<field name="code">311100</field>
		<field name="parent_id" ref="chart311000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS PRIVILÉGIÉES - NOUVELLES ÉMISSIONS</field>
	</record>

	<record id="chart311200_fr" model="account.account.template">
		<field name="code">311200</field>
		<field name="parent_id" ref="chart311000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS PRIVILÉGIÉES - NOUVELLES ÉMISSIONS (PLANS DE RÉINVESTISSEMENT DES DIVIDENDES)</field>
	</record>

	<record id="chart311300_fr" model="account.account.template">
		<field name="code">311300</field>
		<field name="parent_id" ref="chart311000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS PRIVILÉGIÉES - RACHATS ET REMBOURSEMENTS</field>
	</record>

	<record id="chart312000_fr" model="account.account.template">
		<field name="code">312000</field>
		<field name="parent_id" ref="chart310000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS ORDINAIRES</field>
	</record>

	<record id="chart312100_fr" model="account.account.template">
		<field name="code">312100</field>
		<field name="parent_id" ref="chart312000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS ORDINAIRES - NOUVELLES ÉMISSIONS</field>
	</record>

	<record id="chart312200_fr" model="account.account.template">
		<field name="code">312200</field>
		<field name="parent_id" ref="chart312000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS ORDINAIRES - NOUVELLES ÉMISSIONS (PLANS DE RÉINVESTISSEMENT DES DIVIDENDES)</field>
	</record>

	<record id="chart312300_fr" model="account.account.template">
		<field name="code">312300</field>
		<field name="parent_id" ref="chart312000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACTIONS ORDINAIRES - RACHATS ET REMBOURSEMENTS</field>
	</record>

	<record id="chart313000_fr" model="account.account.template">
		<field name="code">313000</field>
		<field name="parent_id" ref="chart310000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AVOIR PROPRE</field>
	</record>

	<record id="chart314000_fr" model="account.account.template">
		<field name="code">314000</field>
		<field name="parent_id" ref="chart310000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES ACTIONS</field>
	</record>

	<record id="chart320000_fr" model="account.account.template">
		<field name="code">320000</field>
		<field name="parent_id" ref="chart300000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS</field>
	</record>

	<record id="chart321000_fr" model="account.account.template">
		<field name="code">321000</field>
		<field name="parent_id" ref="chart320000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS, AFFECTÉS</field>
	</record>

	<record id="chart322000_fr" model="account.account.template">
		<field name="code">322000</field>
		<field name="parent_id" ref="chart320000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">BÉNÉFICES NON RÉPARTIS / DÉFICITS, NON AFFECTÉS</field>
	</record>

	<record id="chart330000_fr" model="account.account.template">
		<field name="code">330000</field>
		<field name="parent_id" ref="chart300000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">SURPLUS D'APPORT</field>
	</record>

	<record id="chart340000_fr" model="account.account.template">
		<field name="code">340000</field>
		<field name="parent_id" ref="chart300000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES SURPLUS</field>
	</record>

	<!-- REVENUS -->

	<record id="chart400000_fr" model="account.account.template">
		<field name="code">400000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REVENUS</field>
	</record>

	<record id="chart410000_fr" model="account.account.template">
		<field name="code">410000</field>
		<field name="parent_id" ref="chart400000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REVENUS D'EXPLOITATION</field>
	</record>

	<record id="chart411000_fr" model="account.account.template">
		<field name="code">411000</field>
		<field name="parent_id" ref="chart410000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">VENTES DE BIENS ET DE SERVICES</field>
	</record>

	<record id="chart411100_fr" model="account.account.template">
		<field name="code">411100</field>
		<field name="parent_id" ref="chart411000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">VENTES DE BIENS</field>
	</record>

	<record id="chart411110_fr" model="account.account.template">
		<field name="code">411110</field>
		<field name="parent_id" ref="chart411100_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes au Québec</field>
	</record>

	<record id="chart411120_fr" model="account.account.template">
		<field name="code">411120</field>
		<field name="parent_id" ref="chart411100_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes avec des provinces harmonisées</field>
	</record>
	
	<record id="chart411130_fr" model="account.account.template">
		<field name="code">411130</field>
		<field name="parent_id" ref="chart411100_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes avec des provinces non-harmonisées</field>
	</record>

	<record id="chart411140_fr" model="account.account.template">
		<field name="code">411140</field>
		<field name="parent_id" ref="chart411100_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes à l'étranger</field>
	</record>

	<record id="chart411200_fr" model="account.account.template">
		<field name="code">411200</field>
		<field name="parent_id" ref="chart411000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">VENTES DE SERVICES</field>
	</record>

	<record id="chart411210_fr" model="account.account.template">
		<field name="code">411210</field>
		<field name="parent_id" ref="chart411200_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes au Québec</field>
	</record>

	<record id="chart411220_fr" model="account.account.template">
		<field name="code">411220</field>
		<field name="parent_id" ref="chart411200_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes avec des provinces harmonisées</field>
	</record>
	
	<record id="chart411230_fr" model="account.account.template">
		<field name="code">411230</field>
		<field name="parent_id" ref="chart411200_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes avec des provinces non-harmonisées</field>
	</record>

	<record id="chart411240_fr" model="account.account.template">
		<field name="code">411240</field>
		<field name="parent_id" ref="chart411200_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_produit_fr" />
		<field name="name">Ventes à l'étranger</field>
	</record>

	<record id="chart413000_fr" model="account.account.template">
		<field name="code">413000</field>
		<field name="parent_id" ref="chart410000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES REVENUS D'EXPLOITATION</field>
	</record>

	<record id="chart413100_fr" model="account.account.template">
		<field name="code">413100</field>
		<field name="parent_id" ref="chart413000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">SUBVENTIONS ET OCTROIS</field>
	</record>

	<record id="chart413200_fr" model="account.account.template">
		<field name="code">413200</field>
		<field name="parent_id" ref="chart413000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REDEVANCES DE FRANCHISAGE ET AUTRES REDEVANCES</field>
	</record>

	<record id="chart413300_fr" model="account.account.template">
		<field name="code">413300</field>
		<field name="parent_id" ref="chart413000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES REVENUS D'EXPLOITATION</field>
	</record>

	<record id="chart420000_fr" model="account.account.template">
		<field name="code">420000</field>
		<field name="parent_id" ref="chart400000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REVENUS NON LIÉS À L'EXPLOITATION</field>
	</record>

	<record id="chart421000_fr" model="account.account.template">
		<field name="code">421000</field>
		<field name="parent_id" ref="chart420000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DIVIDENDES</field>
	</record>

	<record id="chart421100_fr" model="account.account.template">
		<field name="code">421100</field>
		<field name="parent_id" ref="chart421000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DIVIDENDES DE SOCIÉTÉS CANADIENNES</field>
	</record>

	<record id="chart421200_fr" model="account.account.template">
		<field name="code">421200</field>
		<field name="parent_id" ref="chart421000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DIVIDENDES DE SOCIÉTÉS ÉTRANGÈRES</field>
	</record>

	<record id="chart422000_fr" model="account.account.template">
		<field name="code">422000</field>
		<field name="parent_id" ref="chart420000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS</field>
	</record>

	<record id="chart422100_fr" model="account.account.template">
		<field name="code">422100</field>
		<field name="parent_id" ref="chart422000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS DE SOURCE CANADIENNE</field>
	</record>

	<record id="chart422200_fr" model="account.account.template">
		<field name="code">422200</field>
		<field name="parent_id" ref="chart422000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS DE SOURCES ÉTRANGÈRES</field>
	</record>

	<record id="chart423000_fr" model="account.account.template">
		<field name="code">423000</field>
		<field name="parent_id" ref="chart420000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES REVENUS NON LIÉS À L'EXPLOITATION</field>
	</record>

	<!-- DÉPENSES -->

	<record id="chart500000_fr" model="account.account.template">
		<field name="code">500000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DÉPENSES</field>
	</record>

	<record id="chart510000_fr" model="account.account.template">
		<field name="code">510000</field>
		<field name="parent_id" ref="chart500000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">DÉPENSES D'EXPLOITATION</field>
	</record>

	<record id="chart511000_fr" model="account.account.template">
		<field name="code">511000</field>
		<field name="parent_id" ref="chart510000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">COÛT DES BIENS VENDUS</field>
	</record>

	<record id="chart511100_fr" model="account.account.template">
		<field name="code">511100</field>
		<field name="parent_id" ref="chart511000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">STOCKS D'OUVERTURE</field>
	</record>

	<record id="chart511110_fr" model="account.account.template">
		<field name="code">511110</field>
		<field name="parent_id" ref="chart511100_fr"/>
		<field name="type">other</field>
		<field name="user_type" ref="user_type_charge_fr" />
		<field name="name">Dépenses</field>
	</record>

	<record id="chart511200_fr" model="account.account.template">
		<field name="code">511200</field>
		<field name="parent_id" ref="chart511000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACHATS ET COÛTS IMPUTABLES AU COÛT DES BIENS VENDUS</field>
	</record>

	<record id="chart511300_fr" model="account.account.template">
		<field name="code">511300</field>
		<field name="parent_id" ref="chart511000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">STOCKS DE CLOTÛRE</field>
	</record>

	<record id="chart512000_fr" model="account.account.template">
		<field name="code">512000</field>
		<field name="parent_id" ref="chart510000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS D'EXPLOITATION NON COMPRIS DANS LE COÛT DES BIENS VENDUS</field>
	</record>

	<record id="chart512100_fr" model="account.account.template">
		<field name="code">512100</field>
		<field name="parent_id" ref="chart512000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS DE MAIN D'OEUVRE</field>
	</record>

	<record id="chart512110_fr" model="account.account.template">
		<field name="code">512110</field>
		<field name="parent_id" ref="chart512100_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">SALAIRES, TRAITEMENTS ET COMMISSIONS</field>
	</record>

	<record id="chart512120_fr" model="account.account.template">
		<field name="code">512120</field>
		<field name="parent_id" ref="chart512100_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AVANTAGES SOCIAUX DES EMPLOYÉS</field>
	</record>

	<record id="chart512200_fr" model="account.account.template">
		<field name="code">512200</field>
		<field name="parent_id" ref="chart512000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CHARGES AUTRES QUES LES FRAIS DE MAIN-D'OEUVRE</field>
	</record>

	<record id="chart512210_fr" model="account.account.template">
		<field name="code">512210</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AMORTISSEMENT, Y COMPRIS POUR DÉPRÉCIATION ET ÉPUISEMENT</field>
	</record>

	<record id="chart512220_fr" model="account.account.template">
		<field name="code">512220</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS D'ÉNERGIE, D'EAU, DE TÉLÉPHONE ET DE TÉLÉCOMMUNICATIONS</field>
	</record>

	<record id="chart512230_fr" model="account.account.template">
		<field name="code">512230</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">IMPÔTS INDIRECTS, LICENCES ET PERMIS</field>
	</record>

	<record id="chart512240_fr" model="account.account.template">
		<field name="code">512240</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">CONTRATS DE SOUS-TRAITANCE</field>
	</record>

	<record id="chart512250_fr" model="account.account.template">
		<field name="code">512250</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS D'EXPLORATION ET D'AMÉNAGEMENT</field>
	</record>

	<record id="chart512260_fr" model="account.account.template">
		<field name="code">512260</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REDEVANCES DE FRANCHISAGE ET AUTRES REDEVANCES</field>
	</record>

	<record id="chart512270_fr" model="account.account.template">
		<field name="code">512270</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ACHATS DE MATÉRIAUX, DE FOURNITURES ET DE SERVICES</field>
	</record>

	<record id="chart512290_fr" model="account.account.template">
		<field name="code">512290</field>
		<field name="parent_id" ref="chart512200_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES FRAIS D'EXPLOITATION</field>
	</record>

	<record id="chart520000_fr" model="account.account.template">
		<field name="code">520000</field>
		<field name="parent_id" ref="chart500000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">FRAIS NON LIÉS À L'EXPLOITATION</field>
	</record>

	<record id="chart521000_fr" model="account.account.template">
		<field name="code">521000</field>
		<field name="parent_id" ref="chart520000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS DÉBITEURS</field>
	</record>

	<record id="chart521100_fr" model="account.account.template">
		<field name="code">521100</field>
		<field name="parent_id" ref="chart521000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS DÉBITEURS SUR DETTES À COURT TERME</field>
	</record>

	<record id="chart521200_fr" model="account.account.template">
		<field name="code">521200</field>
		<field name="parent_id" ref="chart521000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">INTÉRÊTS DÉBITEURS SUR DETTES À LONG TERME</field>
	</record>

	<record id="chart522000_fr" model="account.account.template">
		<field name="code">522000</field>
		<field name="parent_id" ref="chart520000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">AUTRES FRAIS NON LIÉS À L'EXPLOITATION</field>
	</record>

	<!-- GAINS OU PERTES, IMPÔTS DES SOCIÉTÉS ET AUTRES ÉLÉMENTS -->

	<record id="chart600000_fr" model="account.account.template">
		<field name="code">600000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES, IMPÔTS DES SOCIÉTÉS ET AUTRES ÉLÉMENTS</field>
	</record>

	<record id="chart610000_fr" model="account.account.template">
		<field name="code">610000</field>
		<field name="parent_id" ref="chart600000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES</field>
	</record>

	<record id="chart611000_fr" model="account.account.template">
		<field name="code">611000</field>
		<field name="parent_id" ref="chart610000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES SUR LA VENTE D'ACTIFS</field>
	</record>

	<record id="chart611100_fr" model="account.account.template">
		<field name="code">611100</field>
		<field name="parent_id" ref="chart611000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES RÉALISÉS - ACTIFS IMMOBILISÉS</field>
	</record>

	<record id="chart611200_fr" model="account.account.template">
		<field name="code">611200</field>
		<field name="parent_id" ref="chart611000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES RÉALISÉS - PLACEMENTS</field>
	</record>

	<record id="chart611300_fr" model="account.account.template">
		<field name="code">611300</field>
		<field name="parent_id" ref="chart611000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES RÉALISÉS - AUTRES ACTIFS</field>
	</record>

	<record id="chart612000_fr" model="account.account.template">
		<field name="code">612000</field>
		<field name="parent_id" ref="chart610000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES SUR LA CONVERSION DE DEVISES</field>
	</record>

	<record id="chart613000_fr" model="account.account.template">
		<field name="code">613000</field>
		<field name="parent_id" ref="chart610000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PERTES NON RÉALISÉES SUR LA RÉÉVALUATION D'ACTIF</field>
	</record>

	<record id="chart613100_fr" model="account.account.template">
		<field name="code">613100</field>
		<field name="parent_id" ref="chart613000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PERTES NON RÉALISÉS - ACTIFS IMMOBILISÉS</field>
	</record>

	<record id="chart613200_fr" model="account.account.template">
		<field name="code">613200</field>
		<field name="parent_id" ref="chart613000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PERTES NON RÉALISÉS - PLACEMENTS</field>
	</record>

	<record id="chart613300_fr" model="account.account.template">
		<field name="code">613300</field>
		<field name="parent_id" ref="chart613000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">PERTES NON RÉALISÉS - AUTRES ACTIFS</field>
	</record>

        <record id="chart614000_fr" model="account.account.template">
                <field name="code">614000</field>
                <field name="parent_id" ref="chart610000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">GAINS SUR RÈGLEMENT D'OBLIGATIONS AU TITRE DE RÉGIMES DE RETRAITE</field>
        </record>

        <record id="chart615000_fr" model="account.account.template">
                <field name="code">615000</field>
                <field name="parent_id" ref="chart610000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">GAINS OU PERTES LIÉS AUX RÈGLEMENTS DE LITIGES</field>
        </record>

        <record id="chart616000_fr" model="account.account.template">
                <field name="code">616000</field>
                <field name="parent_id" ref="chart610000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">GAINS OU PERTES SUR INSTRUMENTS DÉRIVÉS</field>
        </record>

        <record id="chart620000_fr" model="account.account.template">
                <field name="code">620000</field>
                <field name="parent_id" ref="chart600000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">IMPÔTS SUR LES BÉNÉFICES DES SOCIÉTÉS</field>
        </record>

        <record id="chart621000_fr" model="account.account.template">
                <field name="code">621000</field>
                <field name="parent_id" ref="chart620000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">IMPÔTS EXIGIBLES DE L'EXERCICE</field>
        </record>

        <record id="chart622000_fr" model="account.account.template">
                <field name="code">622000</field>
                <field name="parent_id" ref="chart620000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">IMPÔTS REPORTÉS</field>
        </record>

        <record id="chart623000_fr" model="account.account.template">
                <field name="code">623000</field>
                <field name="parent_id" ref="chart620000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">IMPÔT PROVINCIAL SUR L'EXPLOITATION MINIÈRE ET FORESTIÈRE</field>
        </record>

        <record id="chart630000_fr" model="account.account.template">
                <field name="code">630000</field>
                <field name="parent_id" ref="chart600000_fr"/>
                <field name="type">view</field>
                <field name="user_type" ref="user_type_view_fr" />
                <field name="name">AUTRES ÉLÉMENTS</field>
        </record>

	<!-- GAINS OU PERTES EXTRAORDINAIRES, ÉLÉMENTS NON RÉCURRENTS ET REDRESSEMENTS -->

	<record id="chart700000_fr" model="account.account.template">
		<field name="code">700000</field>
		<field name="parent_id" ref="chart0_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES EXTRAORDINAIRES, ÉLÉMENTS NON RÉCURRENTS ET REDRESSEMENTS</field>
	</record>

	<record id="chart710000_fr" model="account.account.template">
		<field name="code">710000</field>
		<field name="parent_id" ref="chart700000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">GAINS OU PERTES EXTRAORDINAIRES</field>
	</record>

	<record id="chart711000_fr" model="account.account.template">
		<field name="code">711000</field>
		<field name="parent_id" ref="chart710000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ÉLÉMENTS EXTRAORDINAIRES - BRUTS</field>
	</record>

	<record id="chart712000_fr" model="account.account.template">
		<field name="code">712000</field>
		<field name="parent_id" ref="chart710000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">IMPÔTS SUR LES ÉLÉMENTS EXTRAORDINAIRES</field>
	</record>

	<record id="chart720000_fr" model="account.account.template">
		<field name="code">720000</field>
		<field name="parent_id" ref="chart700000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">ÉLÉMENTS NON RÉCURRENTS</field>
	</record>

	<record id="chart730000_fr" model="account.account.template">
		<field name="code">730000</field>
		<field name="parent_id" ref="chart700000_fr"/>
		<field name="type">view</field>
		<field name="user_type" ref="user_type_view_fr" />
		<field name="name">REDRESSEMENTS REPRÉSENTANT L'EFFET CUMULATIF DES CHANGEMENTS DE PRINCIPES COMPTABLES</field>
	</record>

    </data>
</openerp>
