SELECT
'IF NOT EXISTS (SELECT 1 FROM [Utilisateur] WHERE [CODEETAB] = ''' + CODEETAB + ''' AND [NPosteAnalytique] = ''' + POSTE + ''')
BEGIN
INSERT INTO [Utilisateur] ([Utilisateur], [LibelleLien], [CODEETAB], [CODESECTION], [NPosteAnalytique], [CodeEtabImport], [CodeSectionImport])
VALUES (''sa'', ''Talentia'', ''' + CODEETAB + ''', '''', ''' + POSTE + ''', ''' + CODEETAB + 'Ý' + POSTE + ''', '''');
END;' AS ScriptInsert
FROM [EcrituresCompta]