-- Slovak chart of accounts UTF-8
-- Peter Meszaros <peterm@insypo.sk>
-- Kompletná účtová osnova
--
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('01','NEHMOTNÝ INVESTIČNÝ MAJETOK','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('02','HMOTNÝ INVESTIČNÝ MAJETOK ODPISOVANÝ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('03','HMOTNÝ INVEST. MAJETOK NEODPISOVANÝ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('04','OBSTARANIE NEHMOTNÝCH A HM. INVESTÍCIÍ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('05','POSKYTNUTÉ PREDDAVKY NA NEHM. IM A HIM','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('06','FINANČNÉ INVESTÍCIE','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('07','OPRÁVKY K NEHMOTNÉMU IM','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('08','OPRÁVKY K HMOTNÉMU IM','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('09','OPRAVNÉ POLOŽKY K IM','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11','MATERIÁL','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('12','ZÁSOBY VLASTNEJ VÝROBY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('13','TOVAR','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('19','OPRAVNÉ POLOŽKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21','PENIAZE','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('22','ÚČTY V BANKÁCH','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('23','BEŽNÉ BANKOVÉ ÚVERY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24','INÉ KRÁTKODOBÉ FINANČNÉ VÝPOMOCI','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('25','KRÁTKODOBÝ FINANČNÝ MAJETOK','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('26','PREVODY MEDZI FINANČNÝMI ÚČTAMI','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('29','OPRAVNÉ POLOŽKY KU KRÁTKOD. FIN. MAJETKU','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31','POHĽADÁVKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32','ZÁVÄZKY ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('33','ZÚČTOVANIE SO ZAMESTNANCAMI A INŠTITÚCIAMI','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34','ZÚČTOVANIE DANÍ A DOTÁCIÍ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('35','POHĽADÁVKY VOČI SPOLOČNÍKOM A ZDRUŽENIU','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36','ZÁVÄZKY VOČI SPOLOČNÍKOM A ZDRUŽENIU','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37','INÉ POHĽADÁVKY A ZÁVÄZKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38','PRECHODNÉ ÚČTY AKTÍV A PASÍV','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39','OPR.POL. K ZÚČT. VZŤAHOM A VNÚTORNÉ ZÚČTOV.','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41','ZÁKLADNÉ IMANIE A KAPITÁLOVÉ FONDY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42','FONDY ZO ZISKU A PREVEDENÉ HOSP. VÝSLEDKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('43','HOSPODÁRSKY VÝSLEDOK','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('45','REZERVY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('46','BANKOVÉ ÚVERY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47','DLHODOBÉ ZÁVÄZKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48','ODLOŽENÁ DAŇ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49','INDIVIDUÁLNY PODNIKATEĽ','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50','SPOTREBOVANÉ NÁKUPY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('51','SLUŽBY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('52','OSOBNÉ NÁKLADY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('53','DANE A POPLATKY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('54','INÉ PREVÁDZKOVÉ NÁKLADY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('55','ODPISY,REZERVY A OPR. POL. PREVÁDZKOVÝCH N.','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('56','FINANČNÉ NÁKLADY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57','REZERVY A OPRAVNÉ POLOŽKY FINANČNÝCH N.','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58','MIMORIADNE NÁKLADY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('59','DANE Z PRÍJMOV A PREVODOVÉ ÚČTY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('60','TRŽBY ZA VLASTNÉ VÝKONY A TOVAR','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61','ZMENA STAVU VNÚTROPODNIKOVÝCH ZÁSOB','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62','AKTIVÁCIA','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('64','INÉ PREVÁDZKOVÉ VÝNOSY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65','ZÚČT. REZERV A OPR. POLOŽIEK PREVÁDZKOV. V.','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('66','FINANČNÉ VÝNOSY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67','ZÚČT. REZERV A OPRAVNÝCH POL. FINANČNÝCH V.','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68','MIMORIADNE VÝNOSY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('69','PREVODOVÉ ÚČTY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('70','ZAČIATOČNÝ A KONEČNÝ ÚČET','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('71','ÚČET ZISKOV A STRÁT','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('80','VNÚTROPODNIKOVÉ NÁKLADY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('90','VNÚTROPODNIKOVÉ VÝNOSY','H','\N','\N','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('011100','Zriadovacie vydaje','A','01','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('018100','Drobný nehmotný inv. majetok','A','01','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('021100','Budovy','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('022000','Stroje,prístroje a zariadenia','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('022100','Stroje,pristroje a zariadenia','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('023000','Dopravné prostriedky','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('023100','Dopravne prostriedky','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('024000','Inventár','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('024100','Inventar','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('028000','Drobný  hmotný investičny majetok','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('028100','Drobny HIM','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('029000','Ostatný hmotný investičný majetok','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('029100','Ostatný hmotný investičný majetok','A','02','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('031000','Pozemky','A','03','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('031100','Pozemky','A','03','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('032000','Umelecké diela a zbierky','A','03','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('040000','Obstaranie nehmot. a hmot. investícií','A','04','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('041100','Obstaranie nehmotnych investicii','A','04','A','AP_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('042000','Obstaranie hmotných investícií','A','04','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('042100','Obstaranie hmotnych investicii','A','04','A','AP_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('052000','Poskytnute preddavky na HIM','A','05','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('052100','Poskytnute preddavky na rekonstr. budovy','A','05','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('071100','Opravky k zriadovacim vydajom','A','07','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('078100','Oprávky k drobnému nehm. inv. majetku','A','07','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('081100','Oprávky k budovám, halám, stavbám','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('082100','Opravky k strojom,pristrojom,zariadeniam','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('083100','Opravky k dopravnym prostriedkom','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('084100','Opravky k inventaru','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('088000','Oprávky k drobnemu investičnému majetku','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('088100','Opravky k DHIM','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('089000','Oprávky k ostnému  investičnému majetku','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('089100','Oprávky k ostatnému hmot. inv. majetku','A','08','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('092000','Opravná položka k hmot.inves.majetku','A','09','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112000','Materiál na sklade','A','11','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('119000','Materiál na ceste','A','11','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('131100','Obstaranie tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('131120','Obstaravacie naklady tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('131400','Dovozna prirazka-obstaranie tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('132100','Tovar na sklade','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('132200','Obstarávacie náklady tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('132300','Clo k dovezenemu tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('132400','Dov.prirážka+clo k dovez.tovaru','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('139000','Tovar na ceste','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('139100','Tovar na ceste','A','13','A','IC');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('191000','Opravná položka k materialu','A','19','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('196000','Opravná položka k tovaru','A','19','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('210000','Peniaze','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211000','Pokladňa','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211100','Pokladna','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211200','Valutova pokladna USD','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211210','Valutova pokladna CZK','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211220','Valutova pokladna EUR','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211300','Pokladna CK','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211500','Pokladna sociálneho fondu','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('213000','Ceniny','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('213100','Stravne listky- ACCOR services','A','21','A','AR_paid:AP_paid:AP_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('213110','Stravne listky-Tesco','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('213200','Kolky','A','21','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221000','Bankový účet','A','22','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221100','VUB 1','A','22','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221200','VUB 2','A','22','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221300','Bankový účet  EUR','A','22','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221900','Penazne prostr. socialneho fondu','A','22','A','AR_paid:AP_paid');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('231000','Krátkodobé bankové úvery','A','23','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('249000','Ostatné krátkodobé finančné vypomoci','A','24','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('249110','Kratkodoba financna vypomoc','A','24','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('261000','Peniaze na ceste','A','26','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('261100','Peniaze  na ceste','A','26','A','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311000','Odberatelia','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311100','Odberatelia - do r. 2001','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311110','Odberatelia - do r. 2002','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311200','Odberatelia - CK r. 2002','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311500','Odberatelia HS','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311600','Odberatelia CK - cestovky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311610','Odberatelia CK - zákazníci','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('311700','Odberatelia CK - zahraniční','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314000','Poskytnuté prevádzkové preddavky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314100','Poskytnute prevadzkove preddavky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314110','Prev. preddavky HS','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314130','Poskytnuté preddavky CK','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314131','Záloha insolventnosť','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314140','Poskytnuté preddavky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314150','Poskytnuté preddavky CK réžia','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314160','Poskytnuté preddavky CK - Z TRAVEL','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314170','Poskytnuté preddavky E-BUl','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314180','Preddavok Allianz','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314200','Záloha na leasingové splátk','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314400','Preddavok teplo','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('314421','Zaloha na energiu','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('315000','Ostané pohladávky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('315100','Ostatne pohladavky','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('315200','Dodávateľské dobropisy do 1996','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('315300','Pohľadávky-združenie EC','A','31','A','AR');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('315400','Pohľadávky-združenie AB','A','31','A','AR');
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INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602230','Refakturácie - energie','A','60','I','AR_amount:IC_sale:IC_income');
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INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602250','Manipulačný poplatok','A','60','I','AR_amount:IC_sale:IC_income');
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INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602310','poistenie','A','60','I','AR_amount:IC_sale:IC_income');
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INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602460','Stornovanie zájazdov','A','60','I','AR_amount:IC_sale:IC_income');
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INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602491','Provízia za sprostredkovanie zájazdu','A','60','I','AR_amount:IC_sale:IC_income');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602492','Zájazdy CK-tuzemsko','A','60','I','AR_amount:IC_sale:IC_income');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602500','zisk z CR','A','60','I','AR_amount:IC_sale:IC_income');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602600','Predaj leteniek','A','60','I','AR_amount:IC_sale:IC_income');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604000','Tržby za tovar','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604100','Trzby za tovar - tuzemski odberatelia','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604200','Trzby za tovar - vyvoz','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604300','Trzby za tovar - fyzicke osoby','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604400','Tržby za tovar - autíčka','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604500','Trzby za tovar - hal.vyrovnanie','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604600','Mnozstevny bonus','A','60','I','AR_amount:IC_sale');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('610000','Zmena stavu vnútropodnikových zásob','A','61','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('611000','Zmena stavu nedokončenej výroby','A','61','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('612000','Zmena stavu polotovarov','A','61','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('613000','Zmena stavu výrobkov','A','61','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('614000','Zmena stavu zvierat','A','61','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('620000','Aktivácia','A','62','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('621000','Aktivácia materiálu a tovaru','A','62','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('622000','Aktivácia vnútropodnikových služieb','A','62','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('623000','Aktivácia nehmotneho investič. majetku','A','62','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('624000','Aktivácia hmotného investič. majetku','A','62','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('640000','Ostatné prevádzkové výnosy','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('641000','Tržby z predaja mehm.a hmotn.inv.majetku','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('642000','Tržby z predaja materiálu','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644000','Zmluvné pokuty a penále','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644100','Zmluvná pokuta','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644200','Nedodrzanie zmluvnych podmienok','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644300','Nenalozenie , nevylozenie vagonov','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644400','Nahrady  skod a penalov','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645000','Ostatné pokuty a penále','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646000','Výnosy z odpísaných pohladávok','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646100','Výnosy z odpísaných záväzkov','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648000','Ostatné prevádzkové výnosy','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648100','Prij.sudne popl. od uctovnych jednotiek','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648200','Prij. sudne popl. od  zamestnancov','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648300','Halierove vyrovnanie','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648400','Neidentifikované položky','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648500','Výnosy z odvodu do zdravotných poisťovní','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648800','Zúčtovenie výnosov zruženia','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648900','Ostatne prevadzkove vynosy','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648990','Ostatné prevádzkové výnosy','A','64','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652000','Zučtovanie zákonných rezerv','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652100','Zuctovanie rezervy na kurz. straty','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654000','Zučtovanie ostatných rezerv','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654100','Zúčtovanie ostatných rezerv','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655000','Zučtovanie komplexn.nákladov bud.obdobi','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('657000','Zučtov.oprávok k opr.položke k nadob.maj','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('659000','Zučtovanie opravných položiek','A','65','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('660000','Finančné výnosy','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('661000','Tržby z predaja cenných papierov a vklad','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('662000','Úroky','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('662100','Bankove  uroky','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('663000','Kurzové zisky','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('663100','Kurzove zisky','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('663200','Kurzový zisk','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('665000','Výnosy z finančných investicií','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('665100','Najomne  z vlastnictva  fin.investicii','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('665200','Vyuctovanie dividend a podielov zisku','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('665300','Najomne z prenajmu / leasing/','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('666000','Výnosy z krátkodob. finančného majetku','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668000','Ostatné finančné výnosy','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668100','Ostatné finančné výnosy','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668200','Nahrady mank a skod odo poistovne','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668300','Oprava vynosov minulych uct. obdobi','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668400','Prebytky  majetku','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668900','Ostatne finančné výnosy','A','66','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('674000','Zúčtovanie rezerv','A','67','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('674100','Zuctovanie rez. na kurzove straty','A','67','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('679000','Zúčtovanie opravných položiek','A','67','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('680000','Mimoriadne výnosy','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('681000','Výnosy zo zmeny metódy','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('684000','Zúčtovanie rezerv','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('688000','Ostané mimoriadne výnosy','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('688100','Ostatne mimoriadne vynosy','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('688200','Inventarizacne prebytky','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('689000','Zúčtovanie opravných položiek','A','68','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('697000','Prevod prevádzkových výnosov','A','69','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('698000','Prevod finančných výnosov','A','69','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('701000','Začiatočný účet súvahový','A','70','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('701100','Pociatocny ucet suvahovy','A','70','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('702000','Konečný účet súvahový','A','70','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('702100','Konecny ucet suvahovy','A','70','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('710000','Účet ziskov a strát','A','71','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('710100','Ucet ziskov a strat','A','71','L','\N');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800000','Vnútropodnikové náklady','A','80','E','AP_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800001','Vnútorpodnikové náklady','A','80','E','AP_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900000','Vnútropodnikové výnosy','A','90','I','AR_amount');
INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900001','Vnútorpodnikové výnosy','A','90','I','AR_amount');
--
INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343120'),0.19);
INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343220'),0.19);
INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343110'),0.10);
INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343210'),0.10);
--
INSERT INTO curr (rn,curr,precision) VALUES (1,'EUR',2);
INSERT INTO curr (rn,curr,precision) VALUES (2,'CZK',2);
INSERT INTO curr (rn,curr,precision) VALUES (3,'USD',2);
--
INSERT INTO defaults (fldname, fldvalue) VALUES ('inventory_accno_id', (SELECT id FROM chart WHERE accno = '132100'));
INSERT INTO defaults (fldname, fldvalue) VALUES ('income_accno_id', (SELECT id FROM chart WHERE accno = '604000'));
INSERT INTO defaults (fldname, fldvalue) VALUES ('expense_accno_id', (SELECT id FROM chart WHERE accno = '504000'));
INSERT INTO defaults (fldname, fldvalue) VALUES ('fxgain_accno_id', (SELECT id FROM chart WHERE accno = '663000'));
INSERT INTO defaults (fldname, fldvalue) VALUES ('fxloss_accno_id', (SELECT id FROM chart WHERE accno = '563000'));
INSERT INTO defaults (fldname, fldvalue) VALUES ('currencies', 'EUR:CZK:USD');
INSERT INTO defaults (fldname, fldvalue) VALUES ('precision', '2');
INSERT INTO defaults (fldname, fldvalue) VALUES ('weightunit', 'kg');
