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noalyss_ynh/sources/sql/upgrade.sql

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MySQL
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create view v_tva_rate as select
tva_id,
tva_rate,
tva_label,
tva_comment,
split_part(tva_poste,',',1) as tva_purchase,
split_part(tva_poste,',',2) as tva_sale,
tva_both_side
from tva_rate;