addons/l10n_be/account_pcmn_belgium.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3     <data>
   4
   5         <!-- account.account.type -->
   6         <record id="user_type_view" model="account.account.type">
   7             <field name="name">Vue</field>
   8             <field name="code">view</field>
   9             <field name="close_method">none</field>
  10         </record>
  11         <record id="user_type_stock" model="account.account.type">
  12             <field name="name">Stock et Encours</field>
  13             <field name="code">stock</field>
  14             <field name="report_type">asset</field>
  15             <field name="close_method">balance</field>
  16         </record>
  17
  18         <!-- Chart template of l10n_be -->
  19             <!-- Account template definition -->
  20         <record id="a_root" model="account.account.template">
  21             <field name="name">PLAN COMPTABLE MINIMUM NORMALISE</field>
  22             <field name="code">0</field>
  23             <field name="type">view</field>
  24             <field name="user_type" ref="user_type_view"/>
  25         </record>
  26         <record id="a1" model="account.account.template">
  27             <field name="name">CLASSE 1</field>
  28             <field name="code">1</field>
  29             <field name="type">view</field>
  30             <field name="user_type" ref="account.data_account_type_liability"/>
  31             <field ref="a_root" name="parent_id"/>
  32         </record>
  33         <record id="a10" model="account.account.template">
  34             <field name="name">CAPITAL</field>
  35             <field name="code">10</field>
  36             <field name="type">view</field>
  37             <field name="user_type" ref="account.data_account_type_liability"/>
  38             <field ref="a1" name="parent_id"/>
  39         </record>
  40         <record id="a100" model="account.account.template">
  41             <field name="name">Capital souscrit ou capital personnel</field>
  42             <field name="code">100</field>
  43             <field name="type">view</field>
  44             <field name="user_type" ref="account.data_account_type_liability"/>
  45             <field ref="a10" name="parent_id"/>
  46             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_capitalsouscrit3'))]"/>
  47         </record>
  48         <record id="a1000" model="account.account.template">
  49             <field name="name">Capital non amorti</field>
  50             <field name="code">1000</field>
  51             <field name="type">other</field>
  52             <field name="user_type" ref="account.data_account_type_liability"/>
  53             <field ref="a100" name="parent_id"/>
  54         </record>
  55         <record id="a1001" model="account.account.template">
  56             <field name="name">Capital amorti</field>
  57             <field name="code">1001</field>
  58             <field name="type">other</field>
  59             <field name="user_type" ref="account.data_account_type_liability"/>
  60             <field ref="a100" name="parent_id"/>
  61         </record>
  62         <record id="a101" model="account.account.template">
  63             <field name="name">Capital non appelé</field>
  64             <field name="code">101</field>
  65             <field name="type">other</field>
  66             <field name="user_type" ref="account.data_account_type_liability"/>
  67             <field ref="a10" name="parent_id"/>
  68             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_capitalnonappel3'))]"/>
  69         </record>
  70         <record id="a109" model="account.account.template">
  71             <field name="name">Compte de l'exploitant</field>
  72             <field name="code">109</field>
  73             <field name="type">view</field>
  74             <field name="user_type" ref="account.data_account_type_liability"/>
  75             <field ref="a10" name="parent_id"/>
  76         </record>
  77         <record id="a1090" model="account.account.template">
  78             <field name="name">Opérations courantes</field>
  79             <field name="code">1090</field>
  80             <field name="type">other</field>
  81             <field name="user_type" ref="account.data_account_type_liability"/>
  82             <field ref="a109" name="parent_id"/>
  83         </record>
  84         <record id="a1091" model="account.account.template">
  85             <field name="name">Impôts personnels</field>
  86             <field name="code">1091</field>
  87             <field name="type">other</field>
  88             <field name="user_type" ref="account.data_account_type_liability"/>
  89             <field ref="a109" name="parent_id"/>
  90         </record>
  91         <record id="a1092" model="account.account.template">
  92             <field name="name">Rémunérations et autres avantages</field>
  93             <field name="code">1092</field>
  94             <field name="type">other</field>
  95             <field name="user_type" ref="account.data_account_type_liability"/>
  96             <field ref="a109" name="parent_id"/>
  97         </record>
  98         <record id="a11" model="account.account.template">
  99             <field name="name">PRIMES D'EMISSION</field>
 100             <field name="code">11</field>
 101             <field name="type">other</field>
 102             <field name="user_type" ref="account.data_account_type_liability"/>
 103             <field ref="a1" name="parent_id"/>
 104             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_primesdmission2'))]"/>
 105         </record>
 106         <record id="a12" model="account.account.template">
 107             <field name="name">PLUS-VALUES DE REEVALUATION</field>
 108             <field name="code">12</field>
 109             <field name="type">view</field>
 110             <field name="user_type" ref="account.data_account_type_liability"/>
 111             <field ref="a1" name="parent_id"/>
 112             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_plusvaluesdervaluation2'))]"/>
 113         </record>
 114         <record id="a120" model="account.account.template">
 115             <field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
 116             <field name="code">120</field>
 117             <field name="type">view</field>
 118             <field name="user_type" ref="account.data_account_type_liability"/>
 119             <field ref="a12" name="parent_id"/>
 120         </record>
 121         <record id="a1200" model="account.account.template">
 122             <field name="name">Plus-values de réévaluation</field>
 123             <field name="code">1200</field>
 124             <field name="type">other</field>
 125             <field name="user_type" ref="account.data_account_type_liability"/>
 126             <field ref="a120" name="parent_id"/>
 127         </record>
 128         <record id="a1201" model="account.account.template">
 129             <field name="name">Reprises de réductions de valeur</field>
 130             <field name="code">1201</field>
 131             <field name="type">other</field>
 132             <field name="user_type" ref="account.data_account_type_liability"/>
 133             <field ref="a120" name="parent_id"/>
 134         </record>
 135         <record id="a121" model="account.account.template">
 136             <field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
 137             <field name="code">121</field>
 138             <field name="type">view</field>
 139             <field name="user_type" ref="account.data_account_type_liability"/>
 140
 141             <field ref="a12" name="parent_id"/>
 142         </record>
 143         <record id="a1210" model="account.account.template">
 144             <field name="name">Plus-values de réévaluation</field>
 145             <field name="code">1210</field>
 146             <field name="type">other</field>
 147             <field name="user_type" ref="account.data_account_type_liability"/>
 148             <field ref="a121" name="parent_id"/>
 149         </record>
 150         <record id="a1211" model="account.account.template">
 151             <field name="name">Reprises de réductions de valeur</field>
 152             <field name="code">1211</field>
 153             <field name="type">other</field>
 154             <field name="user_type" ref="account.data_account_type_liability"/>
 155             <field ref="a121" name="parent_id"/>
 156         </record>
 157         <record id="a122" model="account.account.template">
 158             <field name="name">Plus-values de réévaluation sur immobilisations financières</field>
 159             <field name="code">122</field>
 160             <field name="type">view</field>
 161             <field name="user_type" ref="account.data_account_type_liability"/>
 162             <field ref="a12" name="parent_id"/>
 163         </record>
 164         <record id="a1220" model="account.account.template">
 165             <field name="name">Plus-values de réévaluation</field>
 166             <field name="code">1220</field>
 167             <field name="type">other</field>
 168             <field name="user_type" ref="account.data_account_type_liability"/>
 169             <field ref="a122" name="parent_id"/>
 170         </record>
 171         <record id="a1221" model="account.account.template">
 172             <field name="name">Reprises de réductions de valeur</field>
 173             <field name="code">1221</field>
 174             <field name="type">other</field>
 175             <field name="user_type" ref="account.data_account_type_liability"/>
 176             <field ref="a122" name="parent_id"/>
 177         </record>
 178         <record id="a123" model="account.account.template">
 179             <field name="name">Plus-values de réévaluation sur stocks</field>
 180             <field name="code">123</field>
 181             <field name="type">other</field>
 182             <field name="user_type" ref="account.data_account_type_liability"/>
 183             <field ref="a12" name="parent_id"/>
 184         </record>
 185         <record id="a124" model="account.account.template">
 186             <field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
 187             <field name="code">124</field>
 188             <field name="type">other</field>
 189             <field name="user_type" ref="account.data_account_type_liability"/>
 190             <field ref="a12" name="parent_id"/>
 191         </record>
 192         <record id="a13" model="account.account.template">
 193             <field name="name">RESERVES</field>
 194             <field name="code">13</field>
 195             <field name="type">view</field>
 196             <field name="user_type" ref="account.data_account_type_liability"/>
 197             <field ref="a1" name="parent_id"/>
 198         </record>
 199         <record id="a130" model="account.account.template">
 200             <field name="name">Réserve légale</field>
 201             <field name="code">130</field>
 202             <field name="type">view</field>
 203             <field name="user_type" ref="account.data_account_type_liability"/>
 204             <field ref="a13" name="parent_id"/>
 205             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservelgale3'))]"/>
 206         </record>
 207         <record id="a131" model="account.account.template">
 208             <field name="name">Réserves indisponibles</field>
 209             <field name="code">131</field>
 210             <field name="type">view</field>
 211             <field name="user_type" ref="account.data_account_type_liability"/>
 212             <field ref="a13" name="parent_id"/>
 213         </record>
 214         <record id="a1310" model="account.account.template">
 215             <field name="name">Réserve pour actions propres</field>
 216             <field name="code">1310</field>
 217             <field name="type">other</field>
 218             <field name="user_type" ref="account.data_account_type_liability"/>
 219             <field ref="a131" name="parent_id"/>
 220             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3_A'))]"/>
 221         </record>
 222         <record id="a1311" model="account.account.template">
 223             <field name="name">Autres réserves indisponibles</field>
 224             <field name="code">1311</field>
 225             <field name="type">other</field>
 226             <field name="user_type" ref="account.data_account_type_liability"/>
 227             <field ref="a131" name="parent_id"/>
 228             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3_B'))]"/>
 229         </record>
 230         <record id="a132" model="account.account.template">
 231             <field name="name">Réserves immunisées</field>
 232             <field name="code">132</field>
 233             <field name="type">other</field>
 234             <field name="user_type" ref="account.data_account_type_liability"/>
 235             <field ref="a13" name="parent_id"/>
 236             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3'))]"/>
 237         </record>
 238         <record id="a133" model="account.account.template">
 239             <field name="name">Réserves disponibles</field>
 240             <field name="code">133</field>
 241             <field name="type">view</field>
 242             <field name="user_type" ref="account.data_account_type_liability"/>
 243             <field ref="a13" name="parent_id"/>
 244             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesdisponibles3'))]"/>
 245         </record>
 246         <record id="a1330" model="account.account.template">
 247             <field name="name">Réserve pour régularisation de dividendes</field>
 248             <field name="code">1330</field>
 249             <field name="type">other</field>
 250             <field name="user_type" ref="account.data_account_type_liability"/>
 251             <field ref="a133" name="parent_id"/>
 252         </record>
 253         <record id="a1331" model="account.account.template">
 254             <field name="name">Réserve pour renouvellement des immobilisations</field>
 255             <field name="code">1331</field>
 256             <field name="type">other</field>
 257             <field name="user_type" ref="account.data_account_type_liability"/>
 258             <field ref="a133" name="parent_id"/>
 259         </record>
 260         <record id="a1332" model="account.account.template">
 261             <field name="name">Réserve pour installations en faveur du personnel  1333 Réserves libres</field>
 262             <field name="code">1332</field>
 263             <field name="type">other</field>
 264             <field name="user_type" ref="account.data_account_type_liability"/>
 265             <field ref="a133" name="parent_id"/>
 266         </record>
 267         <record id="a14" model="account.account.template">
 268             <field name="name">BENEFICE (PERTE) REPORTE(E)</field>
 269             <field name="code">14</field>
 270             <field name="type">view</field>
 271             <field name="user_type" ref="account.data_account_type_liability"/>
 272             <field ref="a1" name="parent_id"/>
 273         </record>
 274         <record id="a140" model="account.account.template">
 275             <field name="name">Bénéfice reporté</field>
 276             <field name="code">140</field>
 277             <field name="type">other</field>
 278             <field name="user_type" ref="account.data_account_type_liability"/>
 279             <field ref="a14" name="parent_id"/>
 280             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficereporte0'))]"/>
 281         </record>
 282         <record id="a141" model="account.account.template">
 283             <field name="name">Perte reportée</field>
 284             <field name="code">141</field>
 285             <field name="type">other</field>
 286             <field name="user_type" ref="account.data_account_type_liability"/>
 287             <field ref="a14" name="parent_id"/>
 288             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_pertereporte0'))]"/>
 289         </record>
 290         <record id="a15" model="account.account.template">
 291             <field name="name">SUBSIDES EN CAPITAL</field>
 292             <field name="code">15</field>
 293             <field name="type">view</field>
 294             <field name="user_type" ref="account.data_account_type_liability"/>
 295             <field ref="a1" name="parent_id"/>
 296             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_subsidesencapital2'))]"/>
 297         </record>
 298         <record id="a150" model="account.account.template">
 299             <field name="name">Montants obtenus</field>
 300             <field name="code">150</field>
 301             <field name="type">other</field>
 302             <field name="user_type" ref="account.data_account_type_liability"/>
 303             <field ref="a15" name="parent_id"/>
 304         </record>
 305         <record id="a151" model="account.account.template">
 306             <field name="name">Montants transférés aux résultats</field>
 307             <field name="code">151</field>
 308             <field name="type">other</field>
 309             <field name="user_type" ref="account.data_account_type_liability"/>
 310             <field ref="a15" name="parent_id"/>
 311         </record>
 312         <record id="a16" model="account.account.template">
 313             <field name="name">PROVISIONS POUR RISQUES ET CHARGES</field>
 314             <field name="code">16</field>
 315             <field name="type">view</field>
 316             <field name="user_type" ref="account.data_account_type_liability"/>
 317             <field ref="a1" name="parent_id"/>
 318             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_provisionspourrisquesetcharges2'))]"/>
 319         </record>
 320         <record id="a160" model="account.account.template">
 321             <field name="name">Provisions pour pensions et obligations similaires</field>
 322             <field name="code">160</field>
 323             <field name="type">other</field>
 324             <field name="user_type" ref="account.data_account_type_liability"/>
 325             <field ref="a16" name="parent_id"/>
 326         </record>
 327         <record id="a161" model="account.account.template">
 328             <field name="name">Provisions pour charges fiscales</field>
 329             <field name="code">161</field>
 330             <field name="type">other</field>
 331             <field name="user_type" ref="account.data_account_type_liability"/>
 332             <field ref="a16" name="parent_id"/>
 333         </record>
 334         <record id="a162" model="account.account.template">
 335             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
 336             <field name="code">162</field>
 337             <field name="type">other</field>
 338             <field name="user_type" ref="account.data_account_type_liability"/>
 339             <field ref="a16" name="parent_id"/>
 340         </record>
 341         <record id="a163" model="account.account.template">
 342             <field name="name">Provisions pour autres risques et charges</field>
 343             <field name="code">163</field>
 344             <field name="type">other</field>
 345             <field name="user_type" ref="account.data_account_type_liability"/>
 346             <field ref="a16" name="parent_id"/>
 347         </record>
 348         <record id="a164" model="account.account.template">
 349             <field name="name">Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers</field>
 350             <field name="code">164</field>
 351             <field name="type">other</field>
 352             <field name="user_type" ref="account.data_account_type_liability"/>
 353             <field ref="a16" name="parent_id"/>
 354         </record>
 355         <record id="a165" model="account.account.template">
 356             <field name="name">Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations</field>
 357             <field name="code">165</field>
 358             <field name="type">other</field>
 359             <field name="user_type" ref="account.data_account_type_liability"/>
 360             <field ref="a16" name="parent_id"/>
 361         </record>
 362         <record id="a166" model="account.account.template">
 363             <field name="name">Provisions pour exécution de commandes passées ou reçues</field>
 364             <field name="code">166</field>
 365             <field name="type">other</field>
 366             <field name="user_type" ref="account.data_account_type_liability"/>
 367             <field ref="a16" name="parent_id"/>
 368         </record>
 369         <record id="a167" model="account.account.template">
 370             <field name="name">Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises</field>
 371             <field name="code">167</field>
 372             <field name="type">other</field>
 373             <field name="user_type" ref="account.data_account_type_liability"/>
 374             <field ref="a16" name="parent_id"/>
 375         </record>
 376         <record id="a168" model="account.account.template">
 377             <field name="name">Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise</field>
 378             <field name="code">168</field>
 379             <field name="type">other</field>
 380             <field name="user_type" ref="account.data_account_type_liability"/>
 381             <field ref="a16" name="parent_id"/>
 382         </record>
 383         <record id="a169" model="account.account.template">
 384             <field name="name">Provisions pour autres risques et charges</field>
 385             <field name="code">169</field>
 386             <field name="type">view</field>
 387             <field name="user_type" ref="account.data_account_type_liability"/>
 388             <field ref="a16" name="parent_id"/>
 389         </record>
 390         <record id="a1690" model="account.account.template">
 391             <field name="name">Pour litiges en cours</field>
 392             <field name="code">1690</field>
 393             <field name="type">other</field>
 394             <field name="user_type" ref="account.data_account_type_liability"/>
 395             <field ref="a169" name="parent_id"/>
 396         </record>
 397         <record id="a1691" model="account.account.template">
 398             <field name="name">Pour amendes, doubles droits, pénalités</field>
 399             <field name="code">1691</field>
 400             <field name="type">other</field>
 401             <field name="user_type" ref="account.data_account_type_liability"/>
 402             <field ref="a169" name="parent_id"/>
 403         </record>
 404         <record id="a1692" model="account.account.template">
 405             <field name="name">Pour propre assureur</field>
 406             <field name="code">1692</field>
 407             <field name="type">other</field>
 408             <field name="user_type" ref="account.data_account_type_liability"/>
 409             <field ref="a169" name="parent_id"/>
 410         </record>
 411         <record id="a1693" model="account.account.template">
 412             <field name="name">Pour risques inhérents aux opérations de crédits à moyen ou long terme</field>
 413             <field name="code">1693</field>
 414             <field name="type">other</field>
 415             <field name="user_type" ref="account.data_account_type_liability"/>
 416             <field ref="a169" name="parent_id"/>
 417         </record>
 418         <record id="a1695" model="account.account.template">
 419             <field name="name">Provision pour charge de liquidation</field>
 420             <field name="code">1695</field>
 421             <field name="type">other</field>
 422             <field name="user_type" ref="account.data_account_type_liability"/>
 423             <field ref="a169" name="parent_id"/>
 424         </record>
 425         <record id="a1696" model="account.account.template">
 426             <field name="name">Provision pour départ de personnel</field>
 427             <field name="code">1696</field>
 428             <field name="type">other</field>
 429             <field name="user_type" ref="account.data_account_type_liability"/>
 430             <field ref="a169" name="parent_id"/>
 431         </record>
 432         <record id="a1699" model="account.account.template">
 433             <field name="name">Pour risques divers </field>
 434             <field name="code">1699</field>
 435             <field name="type">other</field>
 436             <field name="user_type" ref="account.data_account_type_liability"/>
 437             <field ref="a169" name="parent_id"/>
 438         </record>
 439         <record id="a17" model="account.account.template">
 440             <field name="name">DETTES A PLUS D'UN AN</field>
 441             <field name="code">17</field>
 442             <field name="type">view</field>
 443             <field name="user_type" ref="account.data_account_type_liability"/>
 444
 445             <field ref="a1" name="parent_id"/>
 446         </record>
 447         <record id="a170" model="account.account.template">
 448             <field name="name">Emprunts subordonnés</field>
 449             <field name="code">170</field>
 450             <field name="type">view</field>
 451             <field name="user_type" ref="account.data_account_type_liability"/>
 452             <field ref="a17" name="parent_id"/>
 453         </record>
 454         <record id="a1700" model="account.account.template">
 455             <field name="name">Convertibles</field>
 456             <field name="code">1700</field>
 457             <field name="type">other</field>
 458             <field name="user_type" ref="account.data_account_type_liability"/>
 459             <field ref="a170" name="parent_id"/>
 460         </record>
 461         <record id="a1701" model="account.account.template">
 462             <field name="name">Non convertibles</field>
 463             <field name="code">1701</field>
 464             <field name="type">other</field>
 465             <field name="user_type" ref="account.data_account_type_liability"/>
 466             <field ref="a170" name="parent_id"/>
 467         </record>
 468         <record id="a171" model="account.account.template">
 469             <field name="name">Emprunts obligataires non subordonnés</field>
 470             <field name="code">171</field>
 471             <field name="type">view</field>
 472             <field name="user_type" ref="account.data_account_type_liability"/>
 473             <field ref="a17" name="parent_id"/>
 474         </record>
 475         <record id="a1710" model="account.account.template">
 476             <field name="name">Convertibles</field>
 477             <field name="code">1710</field>
 478             <field name="type">other</field>
 479             <field name="user_type" ref="account.data_account_type_liability"/>
 480             <field ref="a171" name="parent_id"/>
 481         </record>
 482         <record id="a1711" model="account.account.template">
 483             <field name="name">Non convertibles</field>
 484             <field name="code">1711</field>
 485             <field name="type">other</field>
 486             <field name="user_type" ref="account.data_account_type_liability"/>
 487             <field ref="a171" name="parent_id"/>
 488         </record>
 489         <record id="a172" model="account.account.template">
 490             <field name="name">Dettes de location-financement et assimilés</field>
 491             <field name="code">172</field>
 492             <field name="type">view</field>
 493             <field name="user_type" ref="account.data_account_type_liability"/>
 494             <field ref="a17" name="parent_id"/>
 495             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementcredits4'))]"/>
 496         </record>
 497         <record id="a1720" model="account.account.template">
 498             <field name="name">Dettes de location-financement de biens immobiliers</field>
 499             <field name="code">1720</field>
 500             <field name="type">other</field>
 501             <field name="user_type" ref="account.data_account_type_liability"/>
 502             <field ref="a172" name="parent_id"/>
 503         </record>
 504         <record id="a1721" model="account.account.template">
 505             <field name="name">Dettes de location-financement de biens mobiliers</field>
 506             <field name="code">1721</field>
 507             <field name="type">other</field>
 508             <field name="user_type" ref="account.data_account_type_liability"/>
 509             <field ref="a172" name="parent_id"/>
 510         </record>
 511         <record id="a1722" model="account.account.template">
 512             <field name="name">Dettes sur droits réels sur immeubles</field>
 513             <field name="code">1722</field>
 514             <field name="type">other</field>
 515             <field name="user_type" ref="account.data_account_type_liability"/>
 516             <field ref="a172" name="parent_id"/>
 517         </record>
 518         <record id="a173" model="account.account.template">
 519             <field name="name">Etablissements de crédit</field>
 520             <field name="code">173</field>
 521             <field name="type">view</field>
 522             <field name="user_type" ref="account.data_account_type_liability"/>
 523             <field ref="a17" name="parent_id"/>
 524             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementcredits4'))]"/>
 525         </record>
 526         <record id="a1730" model="account.account.template">
 527             <field name="name">Dettes en compte</field>
 528             <field name="code">1730</field>
 529             <field name="type">view</field>
 530             <field name="user_type" ref="account.data_account_type_liability"/>
 531             <field ref="a173" name="parent_id"/>
 532         </record>
 533         <record id="a17300" model="account.account.template">
 534             <field name="name">Banque A</field>
 535             <field name="code">17300</field>
 536             <field name="type">other</field>
 537             <field name="user_type" ref="account.data_account_type_liability"/>
 538             <field ref="a1730" name="parent_id"/>
 539         </record>
 540         <record id="a17301" model="account.account.template">
 541             <field name="name">Banque B</field>
 542             <field name="code">17301</field>
 543             <field name="type">other</field>
 544             <field name="user_type" ref="account.data_account_type_liability"/>
 545             <field ref="a1730" name="parent_id"/>
 546         </record>
 547         <record id="a1731" model="account.account.template">
 548             <field name="name">Promesses</field>
 549             <field name="code">1731</field>
 550             <field name="type">view</field>
 551             <field name="user_type" ref="account.data_account_type_liability"/>
 552
 553             <field ref="a173" name="parent_id"/>
 554         </record>
 555         <record id="a17310" model="account.account.template">
 556             <field name="name">Banque A</field>
 557             <field name="code">17310</field>
 558             <field name="type">other</field>
 559             <field name="user_type" ref="account.data_account_type_liability"/>
 560             <field ref="a1731" name="parent_id"/>
 561         </record>
 562         <record id="a17311" model="account.account.template">
 563             <field name="name">Banque B</field>
 564             <field name="code">17311</field>
 565             <field name="type">other</field>
 566             <field name="user_type" ref="account.data_account_type_liability"/>
 567             <field ref="a1731" name="parent_id"/>
 568         </record>
 569         <record id="a1732" model="account.account.template">
 570             <field name="name">Crédits d'acceptation</field>
 571             <field name="code">1732</field>
 572             <field name="type">view</field>
 573             <field name="user_type" ref="account.data_account_type_liability"/>
 574             <field ref="a173" name="parent_id"/>
 575         </record>
 576         <record id="a17320" model="account.account.template">
 577             <field name="name">Banque A</field>
 578             <field name="code">17320</field>
 579             <field name="type">other</field>
 580             <field name="user_type" ref="account.data_account_type_liability"/>
 581             <field ref="a1732" name="parent_id"/>
 582         </record>
 583         <record id="a17321" model="account.account.template">
 584             <field name="name">Banque B</field>
 585             <field name="code">17321</field>
 586             <field name="type">other</field>
 587             <field name="user_type" ref="account.data_account_type_liability"/>
 588             <field ref="a1732" name="parent_id"/>
 589         </record>
 590         <record id="a174" model="account.account.template">
 591             <field name="name">Autres emprunts</field>
 592             <field name="code">174</field>
 593             <field name="type">other</field>
 594             <field name="user_type" ref="account.data_account_type_liability"/>
 595             <field ref="a17" name="parent_id"/>
 596             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresemprunts6'))]"/>
 597         </record>
 598         <record id="a175" model="account.account.template">
 599             <field name="name">Dettes commerciales</field>
 600             <field name="code">175</field>
 601             <field name="type">view</field>
 602             <field name="user_type" ref="account.data_account_type_liability"/>
 603             <field ref="a17" name="parent_id"/>
 604             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_dettescommerciales5'))]"/>
 605         </record>
 606         <record id="a1750" model="account.account.template">
 607             <field name="name">Fournisseurs : dettes en compte</field>
 608             <field name="code">1750</field>
 609             <field name="type">view</field>
 610             <field name="user_type" ref="account.data_account_type_liability"/>
 611             <field ref="a175" name="parent_id"/>
 612         </record>
 613         <record id="a17500" model="account.account.template">
 614             <field name="name">Entreprises apparentées</field>
 615             <field name="code">17500</field>
 616             <field name="type">view</field>
 617             <field name="user_type" ref="account.data_account_type_liability"/>
 618             <field ref="a1750" name="parent_id"/>
 619         </record>
 620         <record id="a175000" model="account.account.template">
 621             <field name="name">Entreprises liées</field>
 622             <field name="code">175000</field>
 623             <field name="type">other</field>
 624             <field name="user_type" ref="account.data_account_type_liability"/>
 625             <field ref="a17500" name="parent_id"/>
 626         </record>
 627         <record id="a175001" model="account.account.template">
 628             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
 629             <field name="code">175001</field>
 630             <field name="type">other</field>
 631             <field name="user_type" ref="account.data_account_type_liability"/>
 632             <field ref="a17500" name="parent_id"/>
 633         </record>
 634         <record id="a17501" model="account.account.template">
 635             <field name="name">Fournisseurs ordinaires</field>
 636             <field name="code">17501</field>
 637             <field name="type">view</field>
 638             <field name="user_type" ref="account.data_account_type_liability"/>
 639             <field ref="a1750" name="parent_id"/>
 640         </record>
 641         <record id="a175010" model="account.account.template">
 642             <field name="name">Fournisseurs belges</field>
 643             <field name="code">175010</field>
 644             <field name="type">other</field>
 645             <field name="user_type" ref="account.data_account_type_liability"/>
 646             <field ref="a17501" name="parent_id"/>
 647         </record>
 648         <record id="a175011" model="account.account.template">
 649             <field name="name">Fournisseurs C.E.E.</field>
 650             <field name="code">175011</field>
 651             <field name="type">other</field>
 652             <field name="user_type" ref="account.data_account_type_liability"/>
 653             <field ref="a17501" name="parent_id"/>
 654         </record>
 655         <record id="a175012" model="account.account.template">
 656             <field name="name">Fournisseurs importation</field>
 657             <field name="code">175012</field>
 658             <field name="type">other</field>
 659             <field name="user_type" ref="account.data_account_type_liability"/>
 660             <field ref="a17501" name="parent_id"/>
 661         </record>
 662         <record id="a1751" model="account.account.template">
 663             <field name="name">Effets à payer</field>
 664             <field name="code">1751</field>
 665             <field name="type">view</field>
 666             <field name="user_type" ref="account.data_account_type_liability"/>
 667             <field ref="a175" name="parent_id"/>
 668         </record>
 669         <record id="a17510" model="account.account.template">
 670             <field name="name">Entreprises apparentées</field>
 671             <field name="code">17510</field>
 672             <field name="type">view</field>
 673             <field name="user_type" ref="account.data_account_type_liability"/>
 674             <field ref="a1751" name="parent_id"/>
 675         </record>
 676         <record id="a175100" model="account.account.template">
 677             <field name="name">Entreprises liées</field>
 678             <field name="code">175100</field>
 679             <field name="type">other</field>
 680             <field name="user_type" ref="account.data_account_type_liability"/>
 681             <field ref="a17510" name="parent_id"/>
 682         </record>
 683         <record id="a175101" model="account.account.template">
 684             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
 685             <field name="code">175101</field>
 686             <field name="type">other</field>
 687             <field name="user_type" ref="account.data_account_type_liability"/>
 688             <field ref="a17510" name="parent_id"/>
 689         </record>
 690         <record id="a17511" model="account.account.template">
 691             <field name="name">Fournisseurs ordinaires</field>
 692             <field name="code">17511</field>
 693             <field name="type">view</field>
 694             <field name="user_type" ref="account.data_account_type_liability"/>
 695             <field ref="a1751" name="parent_id"/>
 696         </record>
 697         <record id="a175110" model="account.account.template">
 698             <field name="name">Fournisseurs belges</field>
 699             <field name="code">175110</field>
 700             <field name="type">other</field>
 701             <field name="user_type" ref="account.data_account_type_liability"/>
 702             <field ref="a17511" name="parent_id"/>
 703         </record>
 704         <record id="a175111" model="account.account.template">
 705             <field name="name">Fournisseurs C.E.E.</field>
 706             <field name="code">175111</field>
 707             <field name="type">other</field>
 708             <field name="user_type" ref="account.data_account_type_liability"/>
 709             <field ref="a17511" name="parent_id"/>
 710         </record>
 711         <record id="a175112" model="account.account.template">
 712             <field name="name">Fournisseurs importation</field>
 713             <field name="code">175112</field>
 714             <field name="type">other</field>
 715             <field name="user_type" ref="account.data_account_type_liability"/>
 716             <field ref="a17511" name="parent_id"/>
 717         </record>
 718         <record id="a176" model="account.account.template">
 719             <field name="name">Acomptes reçus sur commandes</field>
 720             <field name="code">176</field>
 721             <field name="type">other</field>
 722             <field name="user_type" ref="account.data_account_type_liability"/>
 723             <field ref="a17" name="parent_id"/>
 724             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_acomptesreussurcommandes6'))]"/>
 725         </record>
 726         <record id="a178" model="account.account.template">
 727             <field name="name">Cautionnements reçus en numéraires</field>
 728             <field name="code">178</field>
 729             <field name="type">other</field>
 730             <field name="user_type" ref="account.data_account_type_liability"/>
 731             <field ref="a17" name="parent_id"/>
 732             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes6'))]"/>
 733         </record>
 734         <record id="a179" model="account.account.template">
 735             <field name="name">Dettes diverses</field>
 736             <field name="code">179</field>
 737             <field name="type">view</field>
 738             <field name="user_type" ref="account.data_account_type_liability"/>
 739             <field ref="a17" name="parent_id"/>
 740             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes6'))]"/>
 741         </record>
 742         <record id="a1790" model="account.account.template">
 743             <field name="name">Entreprises liées</field>
 744             <field name="code">1790</field>
 745             <field name="type">other</field>
 746             <field name="user_type" ref="account.data_account_type_liability"/>
 747             <field ref="a179" name="parent_id"/>
 748         </record>
 749         <record id="a1791" model="account.account.template">
 750             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
 751             <field name="code">1791</field>
 752             <field name="type">other</field>
 753             <field name="user_type" ref="account.data_account_type_liability"/>
 754             <field ref="a179" name="parent_id"/>
 755         </record>
 756         <record id="a1792" model="account.account.template">
 757             <field name="name">Administrateurs, gérants, associés</field>
 758             <field name="code">1792</field>
 759             <field name="type">other</field>
 760             <field name="user_type" ref="account.data_account_type_liability"/>
 761             <field ref="a179" name="parent_id"/>
 762         </record>
 763         <record id="a1794" model="account.account.template">
 764             <field name="name">Rentes viagères capitalisées</field>
 765             <field name="code">1794</field>
 766             <field name="type">other</field>
 767             <field name="user_type" ref="account.data_account_type_liability"/>
 768             <field ref="a179" name="parent_id"/>
 769         </record>
 770         <record id="a1798" model="account.account.template">
 771             <field name="name">Dettes envers les coparticipants des associations momentanées et en participation</field>
 772             <field name="code">1798</field>
 773             <field name="type">other</field>
 774             <field name="user_type" ref="account.data_account_type_liability"/>
 775             <field ref="a179" name="parent_id"/>
 776         </record>
 777         <record id="a1799" model="account.account.template">
 778             <field name="name">Autres dettes diverses</field>
 779             <field name="code">1799</field>
 780             <field name="type">other</field>
 781             <field name="user_type" ref="account.data_account_type_liability"/>
 782             <field ref="a179" name="parent_id"/>
 783         </record>
 784         <record id="a18" model="account.account.template">
 785             <field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
 786             <field name="code">18</field>
 787             <field name="type">other</field>
 788             <field name="user_type" ref="account.data_account_type_liability"/>
 789             <field ref="a1" name="parent_id"/>
 790         </record>
 791         <record id="a2" model="account.account.template">
 792             <field name="name">CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN</field>
 793             <field name="code">2</field>
 794             <field name="type">view</field>
 795             <field name="user_type" ref="account.data_account_type_asset"/>
 796             <field ref="a_root" name="parent_id"/>
 797         </record>
 798         <record id="a20" model="account.account.template">
 799             <field name="name">FRAIS D'ETABLISSEMENT</field>
 800             <field name="code">20</field>
 801             <field name="type">view</field>
 802             <field name="user_type" ref="account.data_account_type_asset"/>
 803             <field ref="a2" name="parent_id"/>
 804             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fraisdtablissements1'))]"/>
 805         </record>
 806         <record id="a200" model="account.account.template">
 807             <field name="name">Frais de constitution et d'augmentation de capital</field>
 808             <field name="code">200</field>
 809             <field name="type">view</field>
 810             <field name="user_type" ref="account.data_account_type_asset"/>
 811             <field ref="a20" name="parent_id"/>
 812         </record>
 813         <record id="a2000" model="account.account.template">
 814             <field name="name">Frais de constitution et d'augmentation de capital</field>
 815             <field name="code">2000</field>
 816             <field name="type">other</field>
 817             <field name="user_type" ref="account.data_account_type_asset"/>
 818             <field ref="a200" name="parent_id"/>
 819         </record>
 820         <record id="a2009" model="account.account.template">
 821             <field name="name">Amortissements sur frais de constitution et d'augmentation de capital</field>
 822             <field name="code">2009</field>
 823             <field name="type">other</field>
 824             <field name="user_type" ref="account.data_account_type_asset"/>
 825             <field ref="a200" name="parent_id"/>
 826         </record>
 827         <record id="a201" model="account.account.template">
 828             <field name="name">Frais d'émission d'emprunts et primes de remboursement</field>
 829             <field name="code">201</field>
 830             <field name="type">view</field>
 831             <field name="user_type" ref="account.data_account_type_asset"/>
 832             <field ref="a20" name="parent_id"/>
 833         </record>
 834         <record id="a2010" model="account.account.template">
 835             <field name="name">Agios sur emprunts et frais d'émission d'emprunts</field>
 836             <field name="code">2010</field>
 837             <field name="type">other</field>
 838             <field name="user_type" ref="account.data_account_type_asset"/>
 839             <field ref="a201" name="parent_id"/>
 840         </record>
 841         <record id="a2019" model="account.account.template">
 842             <field name="name">Amortissements sur agios sur emprunts et frais d'émission d'emprunts</field>
 843             <field name="code">2019</field>
 844             <field name="type">other</field>
 845             <field name="user_type" ref="account.data_account_type_asset"/>
 846             <field ref="a201" name="parent_id"/>
 847         </record>
 848         <record id="a202" model="account.account.template">
 849             <field name="name">Autres frais d'établissement</field>
 850             <field name="code">202</field>
 851             <field name="type">view</field>
 852             <field name="user_type" ref="account.data_account_type_asset"/>
 853             <field ref="a20" name="parent_id"/>
 854         </record>
 855         <record id="a2020" model="account.account.template">
 856             <field name="name">Autres frais d'établissement</field>
 857             <field name="code">2020</field>
 858             <field name="type">other</field>
 859             <field name="user_type" ref="account.data_account_type_asset"/>
 860             <field ref="a202" name="parent_id"/>
 861         </record>
 862         <record id="a2029" model="account.account.template">
 863             <field name="name">Amortissements sur autres frais d'établissement</field>
 864             <field name="code">2029</field>
 865             <field name="type">other</field>
 866             <field name="user_type" ref="account.data_account_type_asset"/>
 867             <field ref="a202" name="parent_id"/>
 868         </record>
 869         <record id="a203" model="account.account.template">
 870             <field name="name">Intérêts intercalaires</field>
 871             <field name="code">203</field>
 872             <field name="type">view</field>
 873             <field name="user_type" ref="account.data_account_type_asset"/>
 874             <field ref="a20" name="parent_id"/>
 875         </record>
 876         <record id="a2030" model="account.account.template">
 877             <field name="name">Intérêts intercalaires</field>
 878             <field name="code">2030</field>
 879             <field name="type">other</field>
 880             <field name="user_type" ref="account.data_account_type_asset"/>
 881             <field ref="a203" name="parent_id"/>
 882         </record>
 883         <record id="a2039" model="account.account.template">
 884             <field name="name">Amortissements sur intérêts intercalaires</field>
 885             <field name="code">2039</field>
 886             <field name="type">other</field>
 887             <field name="user_type" ref="account.data_account_type_asset"/>
 888             <field ref="a203" name="parent_id"/>
 889         </record>
 890         <record id="a204" model="account.account.template">
 891             <field name="name">Frais de restructuration</field>
 892             <field name="code">204</field>
 893             <field name="type">view</field>
 894             <field name="user_type" ref="account.data_account_type_asset"/>
 895             <field ref="a20" name="parent_id"/>
 896         </record>
 897         <record id="a2040" model="account.account.template">
 898             <field name="name">Coût des frais de restructuration</field>
 899             <field name="code">2040</field>
 900             <field name="type">other</field>
 901             <field name="user_type" ref="account.data_account_type_asset"/>
 902             <field ref="a204" name="parent_id"/>
 903         </record>
 904         <record id="a2049" model="account.account.template">
 905             <field name="name">Amortissements sur frais de restructuration</field>
 906             <field name="code">2049</field>
 907             <field name="type">other</field>
 908             <field name="user_type" ref="account.data_account_type_asset"/>
 909             <field ref="a204" name="parent_id"/>
 910         </record>
 911         <record id="a21" model="account.account.template">
 912             <field name="name">IMMOBILISATIONS INCORPORELLES</field>
 913             <field name="code">21</field>
 914             <field name="type">view</field>
 915             <field name="user_type" ref="account.data_account_type_asset"/>
 916             <field ref="a2" name="parent_id"/>
 917             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsincorporelles1'))]"/>
 918         </record>
 919         <record id="a210" model="account.account.template">
 920             <field name="name">Frais de recherche et de développement</field>
 921             <field name="code">210</field>
 922             <field name="type">view</field>
 923             <field name="user_type" ref="account.data_account_type_asset"/>
 924             <field ref="a21" name="parent_id"/>
 925         </record>
 926         <record id="a2100" model="account.account.template">
 927             <field name="name">Frais de recherche et de mise au point</field>
 928             <field name="code">2100</field>
 929             <field name="type">other</field>
 930             <field name="user_type" ref="account.data_account_type_asset"/>
 931             <field ref="a210" name="parent_id"/>
 932         </record>
 933         <record id="a2108" model="account.account.template">
 934             <field name="name">Plus-values actées sur frais de recherche et de mise au point</field>
 935             <field name="code">2108</field>
 936             <field name="type">other</field>
 937             <field name="user_type" ref="account.data_account_type_asset"/>
 938             <field ref="a210" name="parent_id"/>
 939         </record>
 940         <record id="a2109" model="account.account.template">
 941             <field name="name">Amortissements sur frais de recherche et de mise au point</field>
 942             <field name="code">2109</field>
 943             <field name="type">other</field>
 944             <field name="user_type" ref="account.data_account_type_asset"/>
 945             <field ref="a210" name="parent_id"/>
 946         </record>
 947         <record id="a211" model="account.account.template">
 948             <field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
 949             <field name="code">211</field>
 950             <field name="type">view</field>
 951             <field name="user_type" ref="account.data_account_type_asset"/>
 952             <field ref="a21" name="parent_id"/>
 953         </record>
 954         <record id="a2110" model="account.account.template">
 955             <field name="name">Concessions, brevets, licences, savoir-faire, marques, etc...</field>
 956             <field name="code">2110</field>
 957             <field name="type">other</field>
 958             <field name="user_type" ref="account.data_account_type_asset"/>
 959             <field ref="a211" name="parent_id"/>
 960         </record>
 961         <record id="a2118" model="account.account.template">
 962             <field name="name">Plus-values actées sur concessions, brevets, etc...</field>
 963             <field name="code">2118</field>
 964             <field name="type">other</field>
 965             <field name="user_type" ref="account.data_account_type_asset"/>
 966             <field ref="a211" name="parent_id"/>
 967         </record>
 968         <record id="a2119" model="account.account.template">
 969             <field name="name">Amortissements sur concessions, brevets, etc...</field>
 970             <field name="code">2119</field>
 971             <field name="type">other</field>
 972             <field name="user_type" ref="account.data_account_type_asset"/>
 973             <field ref="a211" name="parent_id"/>
 974         </record>
 975         <record id="a212" model="account.account.template">
 976             <field name="name">Goodwill</field>
 977             <field name="code">212</field>
 978             <field name="type">view</field>
 979             <field name="user_type" ref="account.data_account_type_asset"/>
 980             <field ref="a21" name="parent_id"/>
 981         </record>
 982         <record id="a2120" model="account.account.template">
 983             <field name="name">Coût d'acquisition</field>
 984             <field name="code">2120</field>
 985             <field name="type">other</field>
 986             <field name="user_type" ref="account.data_account_type_asset"/>
 987             <field ref="a212" name="parent_id"/>
 988         </record>
 989         <record id="a2128" model="account.account.template">
 990             <field name="name">Plus-values actées</field>
 991             <field name="code">2128</field>
 992             <field name="type">other</field>
 993             <field name="user_type" ref="account.data_account_type_asset"/>
 994             <field ref="a212" name="parent_id"/>
 995         </record>
 996         <record id="a2129" model="account.account.template">
 997             <field name="name">Amortissements sur goodwill</field>
 998             <field name="code">2129</field>
 999             <field name="type">other</field>
1000             <field name="user_type" ref="account.data_account_type_asset"/>
1001             <field ref="a212" name="parent_id"/>
1002         </record>
1003         <record id="a213" model="account.account.template">
1004             <field name="name">Acomptes versés</field>
1005             <field name="code">213</field>
1006             <field name="type">other</field>
1007             <field name="user_type" ref="account.data_account_type_asset"/>
1008             <field ref="a21" name="parent_id"/>
1009         </record>
1010         <record id="a22" model="account.account.template">
1011             <field name="name">TERRAINS ET CONSTRUCTIONS</field>
1012             <field name="code">22</field>
1013             <field name="type">view</field>
1014             <field name="user_type" ref="account.data_account_type_asset"/>
1015             <field ref="a2" name="parent_id"/>
1016             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_terrainsetconstructions2'))]"/>
1017         </record>
1018         <record id="a220" model="account.account.template">
1019             <field name="name">Terrains</field>
1020             <field name="code">220</field>
1021             <field name="type">view</field>
1022             <field name="user_type" ref="account.data_account_type_asset"/>
1023             <field ref="a22" name="parent_id"/>
1024         </record>
1025         <record id="a2200" model="account.account.template">
1026             <field name="name">Terrains</field>
1027             <field name="code">2200</field>
1028             <field name="type">other</field>
1029             <field name="user_type" ref="account.data_account_type_asset"/>
1030             <field ref="a220" name="parent_id"/>
1031         </record>
1032         <record id="a2201" model="account.account.template">
1033             <field name="name">Frais d'acquisition sur terrains</field>
1034             <field name="code">2201</field>
1035             <field name="type">other</field>
1036             <field name="user_type" ref="account.data_account_type_asset"/>
1037             <field ref="a220" name="parent_id"/>
1038         </record>
1039         <record id="a2208" model="account.account.template">
1040             <field name="name">Plus-values actées sur terrains</field>
1041             <field name="code">2208</field>
1042             <field name="type">other</field>
1043             <field name="user_type" ref="account.data_account_type_asset"/>
1044             <field ref="a220" name="parent_id"/>
1045         </record>
1046         <record id="a2209" model="account.account.template">
1047             <field name="name">Amortissements et réductions de valeur</field>
1048             <field name="code">2209</field>
1049             <field name="type">view</field>
1050             <field name="user_type" ref="account.data_account_type_asset"/>
1051             <field ref="a220" name="parent_id"/>
1052         </record>
1053         <record id="a22090" model="account.account.template">
1054             <field name="name">Amortissements sur frais d'acquisition</field>
1055             <field name="code">22090</field>
1056             <field name="type">other</field>
1057             <field name="user_type" ref="account.data_account_type_asset"/>
1058             <field ref="a2209" name="parent_id"/>
1059         </record>
1060         <record id="a22091" model="account.account.template">
1061             <field name="name">Réductions de valeur sur terrains</field>
1062             <field name="code">22091</field>
1063             <field name="type">other</field>
1064             <field name="user_type" ref="account.data_account_type_asset"/>
1065             <field ref="a2209" name="parent_id"/>
1066         </record>
1067         <record id="a221" model="account.account.template">
1068             <field name="name">Constructions</field>
1069             <field name="code">221</field>
1070             <field name="type">view</field>
1071             <field name="user_type" ref="account.data_account_type_asset"/>
1072             <field ref="a22" name="parent_id"/>
1073         </record>
1074         <record id="a2210" model="account.account.template">
1075             <field name="name">Bâtiments industriels</field>
1076             <field name="code">2210</field>
1077             <field name="type">other</field>
1078             <field name="user_type" ref="account.data_account_type_asset"/>
1079             <field ref="a221" name="parent_id"/>
1080         </record>
1081         <record id="a2211" model="account.account.template">
1082             <field name="name">Bâtiments administratifs et commerciaux</field>
1083             <field name="code">2211</field>
1084             <field name="type">other</field>
1085             <field name="user_type" ref="account.data_account_type_asset"/>
1086             <field ref="a221" name="parent_id"/>
1087         </record>
1088         <record id="a2212" model="account.account.template">
1089             <field name="name">Autres bâtiments d'exploitation</field>
1090             <field name="code">2212</field>
1091             <field name="type">other</field>
1092             <field name="user_type" ref="account.data_account_type_asset"/>
1093             <field ref="a221" name="parent_id"/>
1094         </record>
1095         <record id="a2213" model="account.account.template">
1096             <field name="name">Voies de transport et ouvrages d'art</field>
1097             <field name="code">2213</field>
1098             <field name="type">other</field>
1099             <field name="user_type" ref="account.data_account_type_asset"/>
1100             <field ref="a221" name="parent_id"/>
1101         </record>
1102         <record id="a2215" model="account.account.template">
1103             <field name="name">Constructions sur sol d'autrui</field>
1104             <field name="code">2215</field>
1105             <field name="type">other</field>
1106             <field name="user_type" ref="account.data_account_type_asset"/>
1107             <field ref="a221" name="parent_id"/>
1108         </record>
1109         <record id="a2216" model="account.account.template">
1110             <field name="name">Frais d'acquisition sur constructions</field>
1111             <field name="code">2216</field>
1112             <field name="type">other</field>
1113             <field name="user_type" ref="account.data_account_type_asset"/>
1114             <field ref="a221" name="parent_id"/>
1115         </record>
1116         <record id="a2218" model="account.account.template">
1117             <field name="name">Plus-values actées</field>
1118             <field name="code">2218</field>
1119             <field name="type">view</field>
1120             <field name="user_type" ref="account.data_account_type_asset"/>
1121             <field ref="a221" name="parent_id"/>
1122         </record>
1123         <record id="a22180" model="account.account.template">
1124             <field name="name">Sur bâtiments industriels</field>
1125             <field name="code">22180</field>
1126             <field name="type">other</field>
1127             <field name="user_type" ref="account.data_account_type_asset"/>
1128             <field ref="a2218" name="parent_id"/>
1129         </record>
1130         <record id="a22181" model="account.account.template">
1131             <field name="name">Sur bâtiments administratifs et commerciaux</field>
1132             <field name="code">22181</field>
1133             <field name="type">other</field>
1134             <field name="user_type" ref="account.data_account_type_asset"/>
1135             <field ref="a2218" name="parent_id"/>
1136         </record>
1137         <record id="a22182" model="account.account.template">
1138             <field name="name">Sur autres bâtiments d'exploitation</field>
1139             <field name="code">22182</field>
1140             <field name="type">other</field>
1141             <field name="user_type" ref="account.data_account_type_asset"/>
1142             <field ref="a2218" name="parent_id"/>
1143         </record>
1144         <record id="a22184" model="account.account.template">
1145             <field name="name">Sur voies de transport et ouvrages d'art</field>
1146             <field name="code">22184</field>
1147             <field name="type">other</field>
1148             <field name="user_type" ref="account.data_account_type_asset"/>
1149             <field ref="a2218" name="parent_id"/>
1150         </record>
1151         <record id="a2219" model="account.account.template">
1152             <field name="name">Amortissements sur constructions</field>
1153             <field name="code">2219</field>
1154             <field name="type">view</field>
1155             <field name="user_type" ref="account.data_account_type_asset"/>
1156             <field ref="a221" name="parent_id"/>
1157         </record>
1158         <record id="a22190" model="account.account.template">
1159             <field name="name">Sur bâtiments industriels</field>
1160             <field name="code">22190</field>
1161             <field name="type">other</field>
1162             <field name="user_type" ref="account.data_account_type_asset"/>
1163             <field ref="a2219" name="parent_id"/>
1164         </record>
1165         <record id="a22191" model="account.account.template">
1166             <field name="name">Sur bâtiments administratifs et commerciaux</field>
1167             <field name="code">22191</field>
1168             <field name="type">other</field>
1169             <field name="user_type" ref="account.data_account_type_asset"/>
1170             <field ref="a2219" name="parent_id"/>
1171         </record>
1172         <record id="a22192" model="account.account.template">
1173             <field name="name">Sur autres bâtiments d'exploitation</field>
1174             <field name="code">22192</field>
1175             <field name="type">other</field>
1176             <field name="user_type" ref="account.data_account_type_asset"/>
1177             <field ref="a2219" name="parent_id"/>
1178         </record>
1179         <record id="a22194" model="account.account.template">
1180             <field name="name">Sur voies de transport et ouvrages d'art</field>
1181             <field name="code">22194</field>
1182             <field name="type">other</field>
1183             <field name="user_type" ref="account.data_account_type_asset"/>
1184             <field ref="a2219" name="parent_id"/>
1185         </record>
1186         <record id="a22195" model="account.account.template">
1187             <field name="name">Sur constructions sur sol d'autrui</field>
1188             <field name="code">22195</field>
1189             <field name="type">other</field>
1190             <field name="user_type" ref="account.data_account_type_asset"/>
1191             <field ref="a2219" name="parent_id"/>
1192         </record>
1193         <record id="a22196" model="account.account.template">
1194             <field name="name">Sur frais d'acquisition sur constructions</field>
1195             <field name="code">22196</field>
1196             <field name="type">other</field>
1197             <field name="user_type" ref="account.data_account_type_asset"/>
1198             <field ref="a2219" name="parent_id"/>
1199         </record>
1200         <record id="a222" model="account.account.template">
1201             <field name="name">Terrains bâtis</field>
1202             <field name="code">222</field>
1203             <field name="type">view</field>
1204             <field name="user_type" ref="account.data_account_type_asset"/>
1205             <field ref="a22" name="parent_id"/>
1206         </record>
1207         <record id="a2220" model="account.account.template">
1208             <field name="name">Valeur d'acquisition</field>
1209             <field name="code">2220</field>
1210             <field name="type">view</field>
1211             <field name="user_type" ref="account.data_account_type_asset"/>
1212             <field ref="a222" name="parent_id"/>
1213         </record>
1214         <record id="a22200" model="account.account.template">
1215             <field name="name">Bâtiments industriels</field>
1216             <field name="code">22200</field>
1217             <field name="type">other</field>
1218             <field name="user_type" ref="account.data_account_type_asset"/>
1219             <field ref="a2220" name="parent_id"/>
1220         </record>
1221         <record id="a22201" model="account.account.template">
1222             <field name="name">Bâtiments administratifs et commerciaux</field>
1223             <field name="code">22201</field>
1224             <field name="type">other</field>
1225             <field name="user_type" ref="account.data_account_type_asset"/>
1226             <field ref="a2220" name="parent_id"/>
1227         </record>
1228         <record id="a22202" model="account.account.template">
1229             <field name="name">Autres bâtiments d'exploitation</field>
1230             <field name="code">22202</field>
1231             <field name="type">other</field>
1232             <field name="user_type" ref="account.data_account_type_asset"/>
1233             <field ref="a2220" name="parent_id"/>
1234         </record>
1235         <record id="a22203" model="account.account.template">
1236             <field name="name">Voies de transport et ouvrages d'art</field>
1237             <field name="code">22203</field>
1238             <field name="type">other</field>
1239             <field name="user_type" ref="account.data_account_type_asset"/>
1240             <field ref="a2220" name="parent_id"/>
1241         </record>
1242         <record id="a22204" model="account.account.template">
1243             <field name="name">Frais d'acquisition des terrains à bâtir</field>
1244             <field name="code">22204</field>
1245             <field name="type">other</field>
1246             <field name="user_type" ref="account.data_account_type_asset"/>
1247             <field ref="a2220" name="parent_id"/>
1248         </record>
1249         <record id="a2228" model="account.account.template">
1250             <field name="name">Plus-values actées</field>
1251             <field name="code">2228</field>
1252             <field name="type">view</field>
1253             <field name="user_type" ref="account.data_account_type_asset"/>
1254             <field ref="a222" name="parent_id"/>
1255         </record>
1256         <record id="a22280" model="account.account.template">
1257             <field name="name">Sur bâtiments industriels</field>
1258             <field name="code">22280</field>
1259             <field name="type">other</field>
1260             <field name="user_type" ref="account.data_account_type_asset"/>
1261             <field ref="a2228" name="parent_id"/>
1262         </record>
1263         <record id="a22281" model="account.account.template">
1264             <field name="name">Sur bâtiments administratifs et commerciaux</field>
1265             <field name="code">22281</field>
1266             <field name="type">other</field>
1267             <field name="user_type" ref="account.data_account_type_asset"/>
1268             <field ref="a2228" name="parent_id"/>
1269         </record>
1270         <record id="a22282" model="account.account.template">
1271             <field name="name">Sur autres bâtiments d'exploitation</field>
1272             <field name="code">22282</field>
1273             <field name="type">other</field>
1274             <field name="user_type" ref="account.data_account_type_asset"/>
1275             <field ref="a2228" name="parent_id"/>
1276         </record>
1277         <record id="a22283" model="account.account.template">
1278             <field name="name">Sur voies de transport et ouvrages d'art</field>
1279             <field name="code">22283</field>
1280             <field name="type">other</field>
1281             <field name="user_type" ref="account.data_account_type_asset"/>
1282             <field ref="a2228" name="parent_id"/>
1283         </record>
1284         <record id="a2229" model="account.account.template">
1285             <field name="name">Amortissements sur terrains bâtis</field>
1286             <field name="code">2229</field>
1287             <field name="type">view</field>
1288             <field name="user_type" ref="account.data_account_type_asset"/>
1289             <field ref="a222" name="parent_id"/>
1290         </record>
1291         <record id="a22290" model="account.account.template">
1292             <field name="name">Sur bâtiments industriels</field>
1293             <field name="code">22290</field>
1294             <field name="type">other</field>
1295             <field name="user_type" ref="account.data_account_type_asset"/>
1296             <field ref="a2229" name="parent_id"/>
1297         </record>
1298         <record id="a22291" model="account.account.template">
1299             <field name="name">Sur bâtiments administratifs et commerciaux</field>
1300             <field name="code">22291</field>
1301             <field name="type">other</field>
1302             <field name="user_type" ref="account.data_account_type_asset"/>
1303             <field ref="a2229" name="parent_id"/>
1304         </record>
1305         <record id="a22292" model="account.account.template">
1306             <field name="name">Sur autres bâtiments d'exploitation</field>
1307             <field name="code">22292</field>
1308             <field name="type">other</field>
1309             <field name="user_type" ref="account.data_account_type_asset"/>
1310             <field ref="a2229" name="parent_id"/>
1311         </record>
1312         <record id="a22293" model="account.account.template">
1313             <field name="name">Sur voies de transport et ouvrages d'art</field>
1314             <field name="code">22293</field>
1315             <field name="type">other</field>
1316             <field name="user_type" ref="account.data_account_type_asset"/>
1317             <field ref="a2229" name="parent_id"/>
1318         </record>
1319         <record id="a22294" model="account.account.template">
1320             <field name="name">Sur frais d'acquisition des terrains bâtis</field>
1321             <field name="code">22294</field>
1322             <field name="type">other</field>
1323             <field name="user_type" ref="account.data_account_type_asset"/>
1324             <field ref="a2229" name="parent_id"/>
1325         </record>
1326         <record id="a223" model="account.account.template">
1327             <field name="name">Autres droits réels sur des immeubles</field>
1328             <field name="code">223</field>
1329             <field name="type">view</field>
1330             <field name="user_type" ref="account.data_account_type_asset"/>
1331             <field ref="a22" name="parent_id"/>
1332         </record>
1333         <record id="a2230" model="account.account.template">
1334             <field name="name">Valeur d'acquisition</field>
1335             <field name="code">2230</field>
1336             <field name="type">other</field>
1337             <field name="user_type" ref="account.data_account_type_asset"/>
1338             <field ref="a223" name="parent_id"/>
1339         </record>
1340         <record id="a2238" model="account.account.template">
1341             <field name="name">Plus-values actées</field>
1342             <field name="code">2238</field>
1343             <field name="type">other</field>
1344             <field name="user_type" ref="account.data_account_type_asset"/>
1345             <field ref="a223" name="parent_id"/>
1346         </record>
1347         <record id="a2239" model="account.account.template">
1348             <field name="name">Amortissements</field>
1349             <field name="code">2239</field>
1350             <field name="type">other</field>
1351             <field name="user_type" ref="account.data_account_type_asset"/>
1352             <field ref="a223" name="parent_id"/>
1353         </record>
1354         <record id="a23" model="account.account.template">
1355             <field name="name">INSTALLATIONS, MACHINES ET OUTILLAGE</field>
1356             <field name="code">23</field>
1357             <field name="type">view</field>
1358             <field name="user_type" ref="account.data_account_type_asset"/>
1359             <field ref="a2" name="parent_id"/>
1360             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_installationsmachinesetoutillage2'))]"/>
1361         </record>
1362         <record id="a230" model="account.account.template">
1363             <field name="name">Installations</field>
1364             <field name="code">230</field>
1365             <field name="type">view</field>
1366             <field name="user_type" ref="account.data_account_type_asset"/>
1367             <field ref="a23" name="parent_id"/>
1368         </record>
1369         <record id="a2300" model="account.account.template">
1370             <field name="name">Installation d'eau</field>
1371             <field name="code">2300</field>
1372             <field name="type">other</field>
1373             <field name="user_type" ref="account.data_account_type_asset"/>
1374             <field ref="a230" name="parent_id"/>
1375         </record>
1376         <record id="a2301" model="account.account.template">
1377             <field name="name">Installation d'électricité</field>
1378             <field name="code">2301</field>
1379             <field name="type">other</field>
1380             <field name="user_type" ref="account.data_account_type_asset"/>
1381             <field ref="a230" name="parent_id"/>
1382         </record>
1383         <record id="a2302" model="account.account.template">
1384             <field name="name">Installation de vapeur</field>
1385             <field name="code">2302</field>
1386             <field name="type">other</field>
1387             <field name="user_type" ref="account.data_account_type_asset"/>
1388             <field ref="a230" name="parent_id"/>
1389         </record>
1390         <record id="a2303" model="account.account.template">
1391             <field name="name">Installation de gaz</field>
1392             <field name="code">2303</field>
1393             <field name="type">other</field>
1394             <field name="user_type" ref="account.data_account_type_asset"/>
1395             <field ref="a230" name="parent_id"/>
1396         </record>
1397         <record id="a2304" model="account.account.template">
1398             <field name="name">Installation de chauffage</field>
1399             <field name="code">2304</field>
1400             <field name="type">other</field>
1401             <field name="user_type" ref="account.data_account_type_asset"/>
1402             <field ref="a230" name="parent_id"/>
1403         </record>
1404         <record id="a2305" model="account.account.template">
1405             <field name="name">Installation de conditionnement d'air</field>
1406             <field name="code">2305</field>
1407             <field name="type">other</field>
1408             <field name="user_type" ref="account.data_account_type_asset"/>
1409             <field ref="a230" name="parent_id"/>
1410         </record>
1411         <record id="a2306" model="account.account.template">
1412             <field name="name">Installation de chargement</field>
1413             <field name="code">2306</field>
1414             <field name="type">other</field>
1415             <field name="user_type" ref="account.data_account_type_asset"/>
1416             <field ref="a230" name="parent_id"/>
1417         </record>
1418         <record id="a231" model="account.account.template">
1419             <field name="name">Machines</field>
1420             <field name="code">231</field>
1421             <field name="type">view</field>
1422             <field name="user_type" ref="account.data_account_type_asset"/>
1423             <field ref="a23" name="parent_id"/>
1424         </record>
1425         <record id="a2310" model="account.account.template">
1426             <field name="name">Division A</field>
1427             <field name="code">2310</field>
1428             <field name="type">other</field>
1429             <field name="user_type" ref="account.data_account_type_asset"/>
1430             <field ref="a231" name="parent_id"/>
1431         </record>
1432         <record id="a2311" model="account.account.template">
1433             <field name="name">Division B</field>
1434             <field name="code">2311</field>
1435             <field name="type">other</field>
1436             <field name="user_type" ref="account.data_account_type_asset"/>
1437             <field ref="a231" name="parent_id"/>
1438         </record>
1439         <record id="a237" model="account.account.template">
1440             <field name="name">Outillage</field>
1441             <field name="code">237</field>
1442             <field name="type">view</field>
1443             <field name="user_type" ref="account.data_account_type_asset"/>
1444             <field ref="a23" name="parent_id"/>
1445         </record>
1446         <record id="a2370" model="account.account.template">
1447             <field name="name">Division A</field>
1448             <field name="code">2370</field>
1449             <field name="type">other</field>
1450             <field name="user_type" ref="account.data_account_type_asset"/>
1451             <field ref="a237" name="parent_id"/>
1452         </record>
1453         <record id="a2371" model="account.account.template">
1454             <field name="name">Division B</field>
1455             <field name="code">2371</field>
1456             <field name="type">other</field>
1457             <field name="user_type" ref="account.data_account_type_asset"/>
1458             <field ref="a237" name="parent_id"/>
1459         </record>
1460         <record id="a238" model="account.account.template">
1461             <field name="name">Plus-values actées</field>
1462             <field name="code">238</field>
1463             <field name="type">view</field>
1464             <field name="user_type" ref="account.data_account_type_asset"/>
1465             <field ref="a23" name="parent_id"/>
1466         </record>
1467         <record id="a2380" model="account.account.template">
1468             <field name="name">Sur installations</field>
1469             <field name="code">2380</field>
1470             <field name="type">other</field>
1471             <field name="user_type" ref="account.data_account_type_asset"/>
1472             <field ref="a238" name="parent_id"/>
1473         </record>
1474         <record id="a2381" model="account.account.template">
1475             <field name="name">Sur machines</field>
1476             <field name="code">2381</field>
1477             <field name="type">other</field>
1478             <field name="user_type" ref="account.data_account_type_asset"/>
1479             <field ref="a238" name="parent_id"/>
1480         </record>
1481         <record id="a2382" model="account.account.template">
1482             <field name="name">Sur outillage</field>
1483             <field name="code">2382</field>
1484             <field name="type">other</field>
1485             <field name="user_type" ref="account.data_account_type_asset"/>
1486             <field ref="a238" name="parent_id"/>
1487         </record>
1488         <record id="a239" model="account.account.template">
1489             <field name="name">Amortissements</field>
1490             <field name="code">239</field>
1491             <field name="type">view</field>
1492             <field name="user_type" ref="account.data_account_type_asset"/>
1493             <field ref="a23" name="parent_id"/>
1494         </record>
1495         <record id="a2390" model="account.account.template">
1496             <field name="name">Sur installations</field>
1497             <field name="code">2390</field>
1498             <field name="type">other</field>
1499             <field name="user_type" ref="account.data_account_type_asset"/>
1500             <field ref="a239" name="parent_id"/>
1501         </record>
1502         <record id="a2391" model="account.account.template">
1503             <field name="name">Sur machines</field>
1504             <field name="code">2391</field>
1505             <field name="type">other</field>
1506             <field name="user_type" ref="account.data_account_type_asset"/>
1507             <field ref="a239" name="parent_id"/>
1508         </record>
1509         <record id="a2392" model="account.account.template">
1510             <field name="name">Sur outillage</field>
1511             <field name="code">2392</field>
1512             <field name="type">other</field>
1513             <field name="user_type" ref="account.data_account_type_asset"/>
1514             <field ref="a239" name="parent_id"/>
1515         </record>
1516         <record id="a24" model="account.account.template">
1517             <field name="name">MOBILIER ET MATERIEL ROULANT</field>
1518             <field name="code">24</field>
1519             <field name="type">view</field>
1520             <field name="user_type" ref="account.data_account_type_asset"/>
1521             <field ref="a2" name="parent_id"/>
1522             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_mobilieretmatrielroulant2'))]"/>
1523         </record>
1524         <record id="a240" model="account.account.template">
1525             <field name="name">Mobilier</field>
1526             <field name="code">240</field>
1527             <field name="type">view</field>
1528             <field name="user_type" ref="account.data_account_type_asset"/>
1529             <field ref="a24" name="parent_id"/>
1530         </record>
1531         <record id="a2400" model="account.account.template">
1532             <field name="name">Mobilier</field>
1533             <field name="code">2400</field>
1534             <field name="type">view</field>
1535             <field name="user_type" ref="account.data_account_type_asset"/>
1536             <field ref="a240" name="parent_id"/>
1537         </record>
1538         <record id="a24000" model="account.account.template">
1539             <field name="name">Mobilier des bâtiments industriels</field>
1540             <field name="code">24000</field>
1541             <field name="type">other</field>
1542             <field name="user_type" ref="account.data_account_type_asset"/>
1543             <field ref="a2400" name="parent_id"/>
1544         </record>
1545         <record id="a24001" model="account.account.template">
1546             <field name="name">Mobilier des bâtiments administratifs et commerciaux</field>
1547             <field name="code">24001</field>
1548             <field name="type">other</field>
1549             <field name="user_type" ref="account.data_account_type_asset"/>
1550             <field ref="a2400" name="parent_id"/>
1551         </record>
1552         <record id="a24002" model="account.account.template">
1553             <field name="name">Mobilier des autres bâtiments d'exploitation</field>
1554             <field name="code">24002</field>
1555             <field name="type">other</field>
1556             <field name="user_type" ref="account.data_account_type_asset"/>
1557             <field ref="a2400" name="parent_id"/>
1558         </record>
1559         <record id="a24003" model="account.account.template">
1560             <field name="name">Mobilier oeuvres sociales</field>
1561             <field name="code">24003</field>
1562             <field name="type">other</field>
1563             <field name="user_type" ref="account.data_account_type_asset"/>
1564             <field ref="a2400" name="parent_id"/>
1565         </record>
1566         <record id="a2401" model="account.account.template">
1567             <field name="name">Matériel de bureau et de service social</field>
1568             <field name="code">2401</field>
1569             <field name="type">view</field>
1570             <field name="user_type" ref="account.data_account_type_asset"/>
1571             <field ref="a240" name="parent_id"/>
1572         </record>
1573         <record id="a24010" model="account.account.template">
1574             <field name="name">Des bâtiments industriels</field>
1575             <field name="code">24010</field>
1576             <field name="type">other</field>
1577             <field name="user_type" ref="account.data_account_type_asset"/>
1578             <field ref="a2401" name="parent_id"/>
1579         </record>
1580         <record id="a24011" model="account.account.template">
1581             <field name="name">Des bâtiments administratifs et commerciaux</field>
1582             <field name="code">24011</field>
1583             <field name="type">other</field>
1584             <field name="user_type" ref="account.data_account_type_asset"/>
1585             <field ref="a2401" name="parent_id"/>
1586         </record>
1587         <record id="a24012" model="account.account.template">
1588             <field name="name">Des autres bâtiments d'exploitation</field>
1589             <field name="code">24012</field>
1590             <field name="type">other</field>
1591             <field name="user_type" ref="account.data_account_type_asset"/>
1592             <field ref="a2401" name="parent_id"/>
1593         </record>
1594         <record id="a24013" model="account.account.template">
1595             <field name="name">Des oeuvres sociales</field>
1596             <field name="code">24013</field>
1597             <field name="type">other</field>
1598             <field name="user_type" ref="account.data_account_type_asset"/>
1599             <field ref="a2401" name="parent_id"/>
1600         </record>
1601         <record id="a2408" model="account.account.template">
1602             <field name="name">Plus-values actées</field>
1603             <field name="code">2408</field>
1604             <field name="type">view</field>
1605             <field name="user_type" ref="account.data_account_type_asset"/>
1606             <field ref="a240" name="parent_id"/>
1607         </record>
1608         <record id="a24080" model="account.account.template">
1609             <field name="name">Plus-values actées sur mobilier</field>
1610             <field name="code">24080</field>
1611             <field name="type">other</field>
1612             <field name="user_type" ref="account.data_account_type_asset"/>
1613             <field ref="a2408" name="parent_id"/>
1614         </record>
1615         <record id="a24081" model="account.account.template">
1616             <field name="name">Plus-values actées sur matériel de bureau et service social</field>
1617             <field name="code">24081</field>
1618             <field name="type">other</field>
1619             <field name="user_type" ref="account.data_account_type_asset"/>
1620             <field ref="a2408" name="parent_id"/>
1621         </record>
1622         <record id="a2409" model="account.account.template">
1623             <field name="name">Amortissements</field>
1624             <field name="code">2409</field>
1625             <field name="type">view</field>
1626             <field name="user_type" ref="account.data_account_type_asset"/>
1627             <field ref="a240" name="parent_id"/>
1628         </record>
1629         <record id="a24090" model="account.account.template">
1630             <field name="name">Amortissements sur mobilier</field>
1631             <field name="code">24090</field>
1632             <field name="type">other</field>
1633             <field name="user_type" ref="account.data_account_type_asset"/>
1634             <field ref="a2409" name="parent_id"/>
1635         </record>
1636         <record id="a24091" model="account.account.template">
1637             <field name="name">Amortissements sur matériel de bureau et service social</field>
1638             <field name="code">24091</field>
1639             <field name="type">other</field>
1640             <field name="user_type" ref="account.data_account_type_asset"/>
1641             <field ref="a2409" name="parent_id"/>
1642         </record>
1643         <record id="a241" model="account.account.template">
1644             <field name="name">Matériel roulant</field>
1645             <field name="code">241</field>
1646             <field name="type">view</field>
1647             <field name="user_type" ref="account.data_account_type_asset"/>
1648             <field ref="a24" name="parent_id"/>
1649         </record>
1650         <record id="a2410" model="account.account.template">
1651             <field name="name">Matériel automobile</field>
1652             <field name="code">2410</field>
1653             <field name="type">view</field>
1654             <field name="user_type" ref="account.data_account_type_asset"/>
1655             <field ref="a241" name="parent_id"/>
1656         </record>
1657         <record id="a24100" model="account.account.template">
1658             <field name="name">Voitures</field>
1659             <field name="code">24100</field>
1660             <field name="type">other</field>
1661             <field name="user_type" ref="account.data_account_type_asset"/>
1662             <field ref="a2410" name="parent_id"/>
1663         </record>
1664         <record id="a24105" model="account.account.template">
1665             <field name="name">Camions</field>
1666             <field name="code">24105</field>
1667             <field name="type">other</field>
1668             <field name="user_type" ref="account.data_account_type_asset"/>
1669             <field ref="a2410" name="parent_id"/>
1670         </record>
1671         <record id="a2411" model="account.account.template">
1672             <field name="name">Matériel ferroviaire</field>
1673             <field name="code">2411</field>
1674             <field name="type">other</field>
1675             <field name="user_type" ref="account.data_account_type_asset"/>
1676             <field ref="a241" name="parent_id"/>
1677         </record>
1678         <record id="a2412" model="account.account.template">
1679             <field name="name">Matériel fluvial</field>
1680             <field name="code">2412</field>
1681             <field name="type">other</field>
1682             <field name="user_type" ref="account.data_account_type_asset"/>
1683             <field ref="a241"  name="parent_id"/>
1684         </record>
1685         <record id="a2413" model="account.account.template">
1686             <field name="name">Matériel naval</field>
1687             <field name="code">2413</field>
1688             <field name="type">other</field>
1689             <field name="user_type" ref="account.data_account_type_asset"/>
1690             <field ref="a241" name="parent_id"/>
1691         </record>
1692         <record id="a2414" model="account.account.template">
1693             <field name="name">Matériel aérien</field>
1694             <field name="code">2414</field>
1695             <field name="type">other</field>
1696             <field name="user_type" ref="account.data_account_type_asset"/>
1697             <field ref="a241" name="parent_id"/>
1698         </record>
1699         <record id="a2418" model="account.account.template">
1700             <field name="name">Plus-values sur matériel roulant</field>
1701             <field name="code">2418</field>
1702             <field name="type">view</field>
1703             <field name="user_type" ref="account.data_account_type_asset"/>
1704             <field ref="a241" name="parent_id"/>
1705         </record>
1706         <record id="a24180" model="account.account.template">
1707             <field name="name">Plus-values sur matériel automobile</field>
1708             <field name="code">24180</field>
1709             <field name="type">other</field>
1710             <field name="user_type" ref="account.data_account_type_asset"/>
1711             <field ref="a2418" name="parent_id"/>
1712         </record>
1713         <record id="a24181" model="account.account.template">
1714             <field name="name">Idem sur matériel ferroviaire</field>
1715             <field name="code">24181</field>
1716             <field name="type">other</field>
1717             <field name="user_type" ref="account.data_account_type_asset"/>
1718             <field ref="a2418" name="parent_id"/>
1719         </record>
1720         <record id="a24182" model="account.account.template">
1721             <field name="name">Idem sur matériel fluvial</field>
1722             <field name="code">24182</field>
1723             <field name="type">other</field>
1724             <field name="user_type" ref="account.data_account_type_asset"/>
1725             <field ref="a2418" name="parent_id"/>
1726         </record>
1727         <record id="a24183" model="account.account.template">
1728             <field name="name">Idem sur matériel naval</field>
1729             <field name="code">24183</field>
1730             <field name="type">other</field>
1731             <field name="user_type" ref="account.data_account_type_asset"/>
1732             <field ref="a2418" name="parent_id"/>
1733         </record>
1734         <record id="a24184" model="account.account.template">
1735             <field name="name">Idem sur matériel aérien</field>
1736             <field name="code">24184</field>
1737             <field name="type">other</field>
1738             <field name="user_type" ref="account.data_account_type_asset"/>
1739             <field ref="a2418" name="parent_id"/>
1740         </record>
1741         <record id="a2419" model="account.account.template">
1742             <field name="name">Amortissements sur matériel roulant</field>
1743             <field name="code">2419</field>
1744             <field name="type">view</field>
1745             <field name="user_type" ref="account.data_account_type_asset"/>
1746             <field ref="a241" name="parent_id"/>
1747         </record>
1748         <record id="a24190" model="account.account.template">
1749             <field name="name">Amortissements sur matériel automobile</field>
1750             <field name="code">24190</field>
1751             <field name="type">other</field>
1752             <field name="user_type" ref="account.data_account_type_asset"/>
1753             <field ref="a2419" name="parent_id"/>
1754         </record>
1755         <record id="a24191" model="account.account.template">
1756             <field name="name">Idem sur matériel ferroviaire</field>
1757             <field name="code">24191</field>
1758             <field name="type">other</field>
1759             <field name="user_type" ref="account.data_account_type_asset"/>
1760             <field ref="a2419" name="parent_id"/>
1761         </record>
1762         <record id="a24192" model="account.account.template">
1763             <field name="name">Idem sur matériel fluvial</field>
1764             <field name="code">24192</field>
1765             <field name="type">other</field>
1766             <field name="user_type" ref="account.data_account_type_asset"/>
1767             <field ref="a2419" name="parent_id"/>
1768         </record>
1769         <record id="a24193" model="account.account.template">
1770             <field name="name">Idem sur matériel naval</field>
1771             <field name="code">24193</field>
1772             <field name="type">other</field>
1773             <field name="user_type" ref="account.data_account_type_asset"/>
1774             <field ref="a2419" name="parent_id"/>
1775         </record>
1776         <record id="a24194" model="account.account.template">
1777             <field name="name">Idem sur matériel aérien</field>
1778             <field name="code">24194</field>
1779             <field name="type">other</field>
1780             <field name="user_type" ref="account.data_account_type_asset"/>
1781             <field ref="a2419" name="parent_id"/>
1782         </record>
1783         <record id="a25" model="account.account.template">
1784             <field name="name">IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES</field>
1785             <field name="code">25</field>
1786             <field name="type">view</field>
1787             <field name="user_type" ref="account.data_account_type_asset"/>
1788             <field ref="a2" name="parent_id"/>
1789             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_locationfinancementetdroitssimilaires2'))]"/>
1790         </record>
1791         <record id="a250" model="account.account.template">
1792             <field name="name">Terrains et constructions</field>
1793             <field name="code">250</field>
1794             <field name="type">view</field>
1795             <field name="user_type" ref="account.data_account_type_asset"/>
1796             <field ref="a25" name="parent_id"/>
1797         </record>
1798         <record id="a2500" model="account.account.template">
1799             <field name="name">Terrains</field>
1800             <field name="code">2500</field>
1801             <field name="type">other</field>
1802             <field name="user_type" ref="account.data_account_type_asset"/>
1803             <field ref="a250" name="parent_id"/>
1804         </record>
1805         <record id="a2501" model="account.account.template">
1806             <field name="name">Constructions</field>
1807             <field name="code">2501</field>
1808             <field name="type">other</field>
1809             <field name="user_type" ref="account.data_account_type_asset"/>
1810             <field ref="a250" name="parent_id"/>
1811         </record>
1812         <record id="a2508" model="account.account.template">
1813             <field name="name">Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions</field>
1814             <field name="code">2508</field>
1815             <field name="type">other</field>
1816             <field name="user_type" ref="account.data_account_type_asset"/>
1817             <field ref="a250" name="parent_id"/>
1818         </record>
1819         <record id="a2509" model="account.account.template">
1820             <field name="name">Amortissements et réductions de valeur sur terrains et constructions en leasing</field>
1821             <field name="code">2509</field>
1822             <field name="type">other</field>
1823             <field name="user_type" ref="account.data_account_type_asset"/>
1824             <field ref="a250" name="parent_id"/>
1825         </record>
1826         <record id="a251" model="account.account.template">
1827             <field name="name">Installations, machines et outillage</field>
1828             <field name="code">251</field>
1829             <field name="type">view</field>
1830             <field name="user_type" ref="account.data_account_type_asset"/>
1831             <field ref="a25" name="parent_id"/>
1832         </record>
1833         <record id="a2510" model="account.account.template">
1834             <field name="name">Installations</field>
1835             <field name="code">2510</field>
1836             <field name="type">other</field>
1837             <field name="user_type" ref="account.data_account_type_asset"/>
1838             <field ref="a251" name="parent_id"/>
1839         </record>
1840         <record id="a2511" model="account.account.template">
1841             <field name="name">Machines</field>
1842             <field name="code">2511</field>
1843             <field name="type">other</field>
1844             <field name="user_type" ref="account.data_account_type_asset"/>
1845             <field ref="a251" name="parent_id"/>
1846         </record>
1847         <record id="a2512" model="account.account.template">
1848             <field name="name">Outillage</field>
1849             <field name="code">2512</field>
1850             <field name="type">other</field>
1851             <field name="user_type" ref="account.data_account_type_asset"/>
1852             <field ref="a251" name="parent_id"/>
1853         </record>
1854         <record id="a2518" model="account.account.template">
1855             <field name="name">Plus-values actées sur installations, machines et outillage pris en leasing</field>
1856             <field name="code">2518</field>
1857             <field name="type">other</field>
1858             <field name="user_type" ref="account.data_account_type_asset"/>
1859             <field ref="a251" name="parent_id"/>
1860         </record>
1861         <record id="a2519" model="account.account.template">
1862             <field name="name">Amortissements sur installations, machines et outillage pris en leasing</field>
1863             <field name="code">2519</field>
1864             <field name="type">other</field>
1865             <field name="user_type" ref="account.data_account_type_asset"/>
1866             <field ref="a251" name="parent_id"/>
1867         </record>
1868         <record id="a252" model="account.account.template">
1869             <field name="name">Mobilier et matériel roulant</field>
1870             <field name="code">252</field>
1871             <field name="type">view</field>
1872             <field name="user_type" ref="account.data_account_type_asset"/>
1873             <field ref="a25" name="parent_id"/>
1874         </record>
1875         <record id="a2520" model="account.account.template">
1876             <field name="name">Mobilier</field>
1877             <field name="code">2520</field>
1878             <field name="type">other</field>
1879             <field name="user_type" ref="account.data_account_type_asset"/>
1880             <field ref="a252" name="parent_id"/>
1881         </record>
1882         <record id="a2521" model="account.account.template">
1883             <field name="name">Matériel roulant</field>
1884             <field name="code">2521</field>
1885             <field name="type">other</field>
1886             <field name="user_type" ref="account.data_account_type_asset"/>
1887             <field ref="a252" name="parent_id"/>
1888         </record>
1889         <record id="a2528" model="account.account.template">
1890             <field name="name">Plus-values actées sur mobilier et matériel roulant en leasing</field>
1891             <field name="code">2528</field>
1892             <field name="type">other</field>
1893             <field name="user_type" ref="account.data_account_type_asset"/>
1894             <field ref="a252" name="parent_id"/>
1895         </record>
1896         <record id="a2529" model="account.account.template">
1897             <field name="name">Amortissements sur mobilier et matériel roulant en leasing</field>
1898             <field name="code">2529</field>
1899             <field name="type">other</field>
1900             <field name="user_type" ref="account.data_account_type_asset"/>
1901             <field ref="a252" name="parent_id"/>
1902         </record>
1903         <record id="a26" model="account.account.template">
1904             <field name="name">AUTRES IMMOBILISATIONS CORPORELLES</field>
1905             <field name="code">26</field>
1906             <field name="type">view</field>
1907             <field name="user_type" ref="account.data_account_type_asset"/>
1908             <field ref="a2" name="parent_id"/>
1909             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresimmobilisationscorporelles2'))]"/>
1910         </record>
1911         <record id="a260" model="account.account.template">
1912             <field name="name">Frais d'aménagements de locaux pris en location</field>
1913             <field name="code">260</field>
1914             <field name="type">other</field>
1915             <field name="user_type" ref="account.data_account_type_asset"/>
1916             <field ref="a26" name="parent_id"/>
1917         </record>
1918         <record id="a261" model="account.account.template">
1919             <field name="name">Maison d'habitation</field>
1920             <field name="code">261</field>
1921             <field name="type">other</field>
1922             <field name="user_type" ref="account.data_account_type_asset"/>
1923             <field ref="a26" name="parent_id"/>
1924         </record>
1925         <record id="a262" model="account.account.template">
1926             <field name="name">Réserve immobilière</field>
1927             <field name="code">262</field>
1928             <field name="type">other</field>
1929             <field name="user_type" ref="account.data_account_type_asset"/>
1930             <field ref="a26" name="parent_id"/>
1931         </record>
1932         <record id="a263" model="account.account.template">
1933             <field name="name">Matériel d'emballage</field>
1934             <field name="code">263</field>
1935             <field name="type">other</field>
1936             <field name="user_type" ref="account.data_account_type_asset"/>
1937             <field ref="a26" name="parent_id"/>
1938         </record>
1939         <record id="a264" model="account.account.template">
1940             <field name="name">Emballages récupérables</field>
1941             <field name="code">264</field>
1942             <field name="type">other</field>
1943             <field name="user_type" ref="account.data_account_type_asset"/>
1944             <field ref="a26" name="parent_id"/>
1945         </record>
1946         <record id="a268" model="account.account.template">
1947             <field name="name">Plus-values actées sur autres immobilisations corporelles</field>
1948             <field name="code">268</field>
1949             <field name="type">other</field>
1950             <field name="user_type" ref="account.data_account_type_asset"/>
1951             <field ref="a26" name="parent_id"/>
1952         </record>
1953         <record id="a269" model="account.account.template">
1954             <field name="name">Amortissements sur autres immobilisations corporelles</field>
1955             <field name="code">269</field>
1956             <field name="type">view</field>
1957             <field name="user_type" ref="account.data_account_type_asset"/>
1958             <field ref="a26" name="parent_id"/>
1959         </record>
1960         <record id="a2690" model="account.account.template">
1961             <field name="name">Amortissements sur frais d'aménagement des locaux pris en location</field>
1962             <field name="code">2690</field>
1963             <field name="type">other</field>
1964             <field name="user_type" ref="account.data_account_type_asset"/>
1965             <field ref="a269" name="parent_id"/>
1966         </record>
1967         <record id="a2691" model="account.account.template">
1968             <field name="name">Amortissements sur maison d'habitation</field>
1969             <field name="code">2691</field>
1970             <field name="type">other</field>
1971             <field name="user_type" ref="account.data_account_type_asset"/>
1972             <field ref="a269" name="parent_id"/>
1973         </record>
1974         <record id="a2692" model="account.account.template">
1975             <field name="name">Amortissements sur réserve immobilière</field>
1976             <field name="code">2692</field>
1977             <field name="type">other</field>
1978             <field name="user_type" ref="account.data_account_type_asset"/>
1979             <field ref="a269" name="parent_id"/>
1980         </record>
1981         <record id="a2693" model="account.account.template">
1982             <field name="name">Amortissements sur matériel d'emballage</field>
1983             <field name="code">2693</field>
1984             <field name="type">other</field>
1985             <field name="user_type" ref="account.data_account_type_asset"/>
1986             <field ref="a269" name="parent_id"/>
1987         </record>
1988         <record id="a2694" model="account.account.template">
1989             <field name="name">Amortissements sur emballages récupérables</field>
1990             <field name="code">2694</field>
1991             <field name="type">other</field>
1992             <field name="user_type" ref="account.data_account_type_asset"/>
1993             <field ref="a269" name="parent_id"/>
1994         </record>
1995         <record id="a27" model="account.account.template">
1996             <field name="name">IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES</field>
1997             <field name="code">27</field>
1998             <field name="type">view</field>
1999             <field name="user_type" ref="account.data_account_type_asset"/>
2000             <field ref="a2" name="parent_id"/>
2001             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsencoursetacomptesverss2'))]"/>
2002         </record>
2003         <record id="a270" model="account.account.template">
2004             <field name="name">Immobilisations en cours</field>
2005             <field name="code">270</field>
2006             <field name="type">view</field>
2007             <field name="user_type" ref="account.data_account_type_asset"/>
2008             <field ref="a27" name="parent_id"/>
2009         </record>
2010         <record id="a2700" model="account.account.template">
2011             <field name="name">Constructions</field>
2012             <field name="code">2700</field>
2013             <field name="type">other</field>
2014             <field name="user_type" ref="account.data_account_type_asset"/>
2015             <field ref="a270" name="parent_id"/>
2016         </record>
2017         <record id="a2701" model="account.account.template">
2018             <field name="name">Installations, machines et outillage</field>
2019             <field name="code">2701</field>
2020             <field name="type">other</field>
2021             <field name="user_type" ref="account.data_account_type_asset"/>
2022             <field ref="a270" name="parent_id"/>
2023         </record>
2024         <record id="a2702" model="account.account.template">
2025             <field name="name">Mobilier et matériel roulant</field>
2026             <field name="code">2702</field>
2027             <field name="type">other</field>
2028             <field name="user_type" ref="account.data_account_type_asset"/>
2029             <field ref="a270" name="parent_id"/>
2030         </record>
2031         <record id="a2703" model="account.account.template">
2032             <field name="name">Autres immobilisations corporelles</field>
2033             <field name="code">2703</field>
2034             <field name="type">other</field>
2035             <field name="user_type" ref="account.data_account_type_asset"/>
2036             <field ref="a270" name="parent_id"/>
2037         </record>
2038         <record id="a271" model="account.account.template">
2039             <field name="name">Avances et acomptes versés sur immobilisations en cours</field>
2040             <field name="code">271</field>
2041             <field name="type">other</field>
2042             <field name="user_type" ref="account.data_account_type_asset"/>
2043             <field ref="a27" name="parent_id"/>
2044         </record>
2045         <record id="a28" model="account.account.template">
2046             <field name="name">IMMOBILISATIONS FINANCIERES</field>
2047             <field name="code">28</field>
2048             <field name="type">view</field>
2049             <field name="user_type" ref="account.data_account_type_asset"/>
2050             <field ref="a2" name="parent_id"/>
2051             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsfinancires1'))]"/>
2052         </record>
2053         <record id="a280" model="account.account.template">
2054             <field name="name">Participations dans des entreprises liées</field>
2055             <field name="code">280</field>
2056             <field name="type">view</field>
2057             <field name="user_type" ref="account.data_account_type_asset"/>
2058             <field ref="a28" name="parent_id"/>
2059         </record>
2060         <record id="a2800" model="account.account.template">
2061             <field name="name">Valeur d'acquisition</field>
2062             <field name="code">2800</field>
2063             <field name="type">other</field>
2064             <field name="user_type" ref="account.data_account_type_asset"/>
2065             <field ref="a280" name="parent_id"/>
2066         </record>
2067         <record id="a2801" model="account.account.template">
2068             <field name="name">Montants non appelés</field>
2069             <field name="code">2801</field>
2070             <field name="type">other</field>
2071             <field name="user_type" ref="account.data_account_type_asset"/>
2072             <field ref="a280" name="parent_id"/>
2073         </record>
2074         <record id="a2808" model="account.account.template">
2075             <field name="name">Plus-values actées</field>
2076             <field name="code">2808</field>
2077             <field name="type">other</field>
2078             <field name="user_type" ref="account.data_account_type_asset"/>
2079             <field ref="a280" name="parent_id"/>
2080         </record>
2081         <record id="a2809" model="account.account.template">
2082             <field name="name">Réductions de valeurs actées</field>
2083             <field name="code">2809</field>
2084             <field name="type">other</field>
2085             <field name="user_type" ref="account.data_account_type_asset"/>
2086             <field ref="a280" name="parent_id"/>
2087         </record>
2088         <record id="a281" model="account.account.template">
2089             <field name="name">Créances sur des entreprises liées</field>
2090             <field name="code">281</field>
2091             <field name="type">view</field>
2092             <field name="user_type" ref="account.data_account_type_asset"/>
2093             <field ref="a28" name="parent_id"/>
2094         </record>
2095         <record id="a2810" model="account.account.template">
2096             <field name="name">Créances en compte</field>
2097             <field name="code">2810</field>
2098             <field name="type">other</field>
2099             <field name="user_type" ref="account.data_account_type_asset"/>
2100             <field ref="a281" name="parent_id"/>
2101         </record>
2102         <record id="a2811" model="account.account.template">
2103             <field name="name">Effets à recevoir</field>
2104             <field name="code">2811</field>
2105             <field name="type">other</field>
2106             <field name="user_type" ref="account.data_account_type_asset"/>
2107             <field ref="a281" name="parent_id"/>
2108         </record>
2109         <record id="a2812" model="account.account.template">
2110             <field name="name">Titres à revenu fixes</field>
2111             <field name="code">2812</field>
2112             <field name="type">other</field>
2113             <field name="user_type" ref="account.data_account_type_asset"/>
2114             <field ref="a281" name="parent_id"/>
2115         </record>
2116         <record id="a2817" model="account.account.template">
2117             <field name="name">Créances douteuses</field>
2118             <field name="code">2817</field>
2119             <field name="type">other</field>
2120             <field name="user_type" ref="account.data_account_type_asset"/>
2121             <field ref="a281" name="parent_id"/>
2122         </record>
2123         <record id="a2819" model="account.account.template">
2124             <field name="name">Réductions de valeurs actées</field>
2125             <field name="code">2819</field>
2126             <field name="type">other</field>
2127             <field name="user_type" ref="account.data_account_type_asset"/>
2128             <field ref="a281" name="parent_id"/>
2129         </record>
2130         <record id="a282" model="account.account.template">
2131             <field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
2132             <field name="code">282</field>
2133             <field name="type">view</field>
2134             <field name="user_type" ref="account.data_account_type_asset"/>
2135             <field ref="a28" name="parent_id"/>
2136         </record>
2137         <record id="a2820" model="account.account.template">
2138             <field name="name">Valeur d'acquisition</field>
2139             <field name="code">2820</field>
2140             <field name="type">other</field>
2141             <field name="user_type" ref="account.data_account_type_asset"/>
2142             <field ref="a282" name="parent_id"/>
2143         </record>
2144         <record id="a2821" model="account.account.template">
2145             <field name="name">Montants non appelés</field>
2146             <field name="code">2821</field>
2147             <field name="type">other</field>
2148             <field name="user_type" ref="account.data_account_type_asset"/>
2149             <field ref="a282" name="parent_id"/>
2150         </record>
2151         <record id="a2828" model="account.account.template">
2152             <field name="name">Plus-values actées</field>
2153             <field name="code">2828</field>
2154             <field name="type">other</field>
2155             <field name="user_type" ref="account.data_account_type_asset"/>
2156             <field ref="a282" name="parent_id"/>
2157         </record>
2158         <record id="a2829" model="account.account.template">
2159             <field name="name">Réductions de valeurs actées</field>
2160             <field name="code">2829</field>
2161             <field name="type">other</field>
2162             <field name="user_type" ref="account.data_account_type_asset"/>
2163             <field ref="a282" name="parent_id"/>
2164         </record>
2165         <record id="a283" model="account.account.template">
2166             <field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
2167             <field name="code">283</field>
2168             <field name="type">view</field>
2169             <field name="user_type" ref="account.data_account_type_asset"/>
2170             <field ref="a28" name="parent_id"/>
2171         </record>
2172         <record id="a2830" model="account.account.template">
2173             <field name="name">Créances en compte</field>
2174             <field name="code">2830</field>
2175             <field name="type">other</field>
2176             <field name="user_type" ref="account.data_account_type_asset"/>
2177             <field ref="a283" name="parent_id"/>
2178         </record>
2179         <record id="a2831" model="account.account.template">
2180             <field name="name">Effets à recevoir</field>
2181             <field name="code">2831</field>
2182             <field name="type">other</field>
2183             <field name="user_type" ref="account.data_account_type_asset"/>
2184             <field ref="a283" name="parent_id"/>
2185         </record>
2186         <record id="a2832" model="account.account.template">
2187             <field name="name">Titres à revenu fixe</field>
2188             <field name="code">2832</field>
2189             <field name="type">other</field>
2190             <field name="user_type" ref="account.data_account_type_asset"/>
2191             <field ref="a283" name="parent_id"/>
2192         </record>
2193         <record id="a2837" model="account.account.template">
2194             <field name="name">Créances douteuses</field>
2195             <field name="code">2837</field>
2196             <field name="type">other</field>
2197             <field name="user_type" ref="account.data_account_type_asset"/>
2198             <field ref="a283" name="parent_id"/>
2199         </record>
2200         <record id="a2839" model="account.account.template">
2201             <field name="name">Réductions de valeurs actées</field>
2202             <field name="code">2839</field>
2203             <field name="type">other</field>
2204             <field name="user_type" ref="account.data_account_type_asset"/>
2205             <field ref="a283" name="parent_id"/>
2206         </record>
2207         <record id="a284" model="account.account.template">
2208             <field name="name">Autres actions et parts</field>
2209             <field name="code">284</field>
2210             <field name="type">view</field>
2211             <field name="user_type" ref="account.data_account_type_asset"/>
2212             <field ref="a28" name="parent_id"/>
2213         </record>
2214         <record id="a2840" model="account.account.template">
2215             <field name="name">Valeur d'acquisition</field>
2216             <field name="code">2840</field>
2217             <field name="type">other</field>
2218             <field name="user_type" ref="account.data_account_type_asset"/>
2219             <field ref="a284" name="parent_id"/>
2220         </record>
2221         <record id="a2841" model="account.account.template">
2222             <field name="name">Montants non appelés</field>
2223             <field name="code">2841</field>
2224             <field name="type">other</field>
2225             <field name="user_type" ref="account.data_account_type_asset"/>
2226             <field ref="a284" name="parent_id"/>
2227         </record>
2228         <record id="a2848" model="account.account.template">
2229             <field name="name">Plus-values actées</field>
2230             <field name="code">2848</field>
2231             <field name="type">other</field>
2232             <field name="user_type" ref="account.data_account_type_asset"/>
2233             <field ref="a284" name="parent_id"/>
2234         </record>
2235         <record id="a2849" model="account.account.template">
2236             <field name="name">Réductions de valeur actées</field>
2237             <field name="code">2849</field>
2238             <field name="type">other</field>
2239             <field name="user_type" ref="account.data_account_type_asset"/>
2240             <field ref="a284" name="parent_id"/>
2241         </record>
2242         <record id="a285" model="account.account.template">
2243             <field name="name">Autres créances</field>
2244             <field name="code">285</field>
2245             <field name="type">view</field>
2246             <field name="user_type" ref="account.data_account_type_asset"/>
2247             <field ref="a28" name="parent_id"/>
2248         </record>
2249         <record id="a2850" model="account.account.template">
2250             <field name="name">Créances en compte</field>
2251             <field name="code">2850</field>
2252             <field name="type">other</field>
2253             <field name="user_type" ref="account.data_account_type_asset"/>
2254             <field ref="a285" name="parent_id"/>
2255         </record>
2256         <record id="a2851" model="account.account.template">
2257             <field name="name">Effets à recevoir</field>
2258             <field name="code">2851</field>
2259             <field name="type">other</field>
2260             <field name="user_type" ref="account.data_account_type_asset"/>
2261             <field ref="a285" name="parent_id"/>
2262         </record>
2263         <record id="a2852" model="account.account.template">
2264             <field name="name">Titres à revenu fixe</field>
2265             <field name="code">2852</field>
2266             <field name="type">other</field>
2267             <field name="user_type" ref="account.data_account_type_asset"/>
2268             <field ref="a285" name="parent_id"/>
2269         </record>
2270         <record id="a2857" model="account.account.template">
2271             <field name="name">Créances douteuses</field>
2272             <field name="code">2857</field>
2273             <field name="type">other</field>
2274             <field name="user_type" ref="account.data_account_type_asset"/>
2275             <field ref="a285" name="parent_id"/>
2276         </record>
2277         <record id="a2859" model="account.account.template">
2278             <field name="name">Réductions de valeur actées</field>
2279             <field name="code">2859</field>
2280             <field name="type">other</field>
2281             <field name="user_type" ref="account.data_account_type_asset"/>
2282             <field ref="a285" name="parent_id"/>
2283         </record>
2284         <record id="a288" model="account.account.template">
2285             <field name="name">Cautionnements versés en numéraires</field>
2286             <field name="code">288</field>
2287             <field name="type">view</field>
2288             <field name="user_type" ref="account.data_account_type_asset"/>
2289             <field ref="a28" name="parent_id"/>
2290         </record>
2291         <record id="a2880" model="account.account.template">
2292             <field name="name">Téléphone, télefax, télex</field>
2293             <field name="code">2880</field>
2294             <field name="type">other</field>
2295             <field name="user_type" ref="account.data_account_type_asset"/>
2296             <field ref="a288" name="parent_id"/>
2297         </record>
2298         <record id="a2881" model="account.account.template">
2299             <field name="name">Gaz</field>
2300             <field name="code">2881</field>
2301             <field name="type">other</field>
2302             <field name="user_type" ref="account.data_account_type_asset"/>
2303             <field ref="a288" name="parent_id"/>
2304         </record>
2305         <record id="a2882" model="account.account.template">
2306             <field name="name">Eau</field>
2307             <field name="code">2882</field>
2308             <field name="type">other</field>
2309             <field name="user_type" ref="account.data_account_type_asset"/>
2310             <field ref="a288" name="parent_id"/>
2311         </record>
2312         <record id="a2883" model="account.account.template">
2313             <field name="name">Electricité</field>
2314             <field name="code">2883</field>
2315             <field name="type">other</field>
2316             <field name="user_type" ref="account.data_account_type_asset"/>
2317             <field ref="a288" name="parent_id"/>
2318         </record>
2319         <record id="a2887" model="account.account.template">
2320             <field name="name">Autres cautionnements versés en numéraires</field>
2321             <field name="code">2887</field>
2322             <field name="type">other</field>
2323             <field name="user_type" ref="account.data_account_type_asset"/>
2324             <field ref="a288" name="parent_id"/>
2325         </record>
2326         <record id="a29" model="account.account.template">
2327             <field name="name">CREANCES A PLUS D'UN AN</field>
2328             <field name="code">29</field>
2329             <field name="type">view</field>
2330             <field name="user_type" ref="account.data_account_type_asset"/>
2331             <field ref="a2" name="parent_id"/>
2332         </record>
2333         <record id="a290" model="account.account.template">
2334             <field name="name">Créances commerciales</field>
2335             <field name="code">290</field>
2336             <field name="type">view</field>
2337             <field name="user_type" ref="account.data_account_type_asset"/>
2338             <field ref="a29" name="parent_id"/>
2339             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_crancescommerciales3'))]"/>
2340         </record>
2341         <record id="a2900" model="account.account.template">
2342             <field name="name">Clients</field>
2343             <field name="code">2900</field>
2344             <field name="type">view</field>
2345             <field name="user_type" ref="account.data_account_type_asset"/>
2346             <field ref="a290" name="parent_id"/>
2347         </record>
2348         <record id="a29000" model="account.account.template">
2349             <field name="name">Créances en compte sur entreprises liées</field>
2350             <field name="code">29000</field>
2351             <field name="type">other</field>
2352             <field name="user_type" ref="account.data_account_type_asset"/>
2353             <field ref="a2900" name="parent_id"/>
2354         </record>
2355         <record id="a29001" model="account.account.template">
2356             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
2357             <field name="code">29001</field>
2358             <field name="type">other</field>
2359             <field name="user_type" ref="account.data_account_type_asset"/>
2360             <field ref="a2900" name="parent_id"/>
2361         </record>
2362         <record id="a29002" model="account.account.template">
2363             <field name="name">Sur clients Belgique</field>
2364             <field name="code">29002</field>
2365             <field name="type">other</field>
2366             <field name="user_type" ref="account.data_account_type_asset"/>
2367             <field ref="a2900" name="parent_id"/>
2368         </record>
2369         <record id="a29003" model="account.account.template">
2370             <field name="name">Sur clients C.E.E.</field>
2371             <field name="code">29003</field>
2372             <field name="type">other</field>
2373             <field name="user_type" ref="account.data_account_type_asset"/>
2374             <field ref="a2900" name="parent_id"/>
2375         </record>
2376         <record id="a29004" model="account.account.template">
2377             <field name="name">Sur clients exportation hors C.E.E.</field>
2378             <field name="code">29004</field>
2379             <field name="type">other</field>
2380             <field name="user_type" ref="account.data_account_type_asset"/>
2381             <field ref="a2900" name="parent_id"/>
2382         </record>
2383         <record id="a29005" model="account.account.template">
2384             <field name="name">Créances sur les coparticipants</field>
2385             <field name="code">29005</field>
2386             <field name="type">other</field>
2387             <field name="user_type" ref="account.data_account_type_asset"/>
2388             <field ref="a2900" name="parent_id"/>
2389         </record>
2390         <record id="a2901" model="account.account.template">
2391             <field name="name">Effets à recevoir</field>
2392             <field name="code">2901</field>
2393             <field name="type">view</field>
2394             <field name="user_type" ref="account.data_account_type_asset"/>
2395             <field ref="a290" name="parent_id"/>
2396         </record>
2397         <record id="a29010" model="account.account.template">
2398             <field name="name">Sur entreprises liées</field>
2399             <field name="code">29010</field>
2400             <field name="type">other</field>
2401             <field name="user_type" ref="account.data_account_type_asset"/>
2402             <field ref="a2901" name="parent_id"/>
2403         </record>
2404         <record id="a29011" model="account.account.template">
2405             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
2406             <field name="code">29011</field>
2407             <field name="type">other</field>
2408             <field name="user_type" ref="account.data_account_type_asset"/>
2409             <field ref="a2901" name="parent_id"/>
2410         </record>
2411         <record id="a29012" model="account.account.template">
2412             <field name="name">Sur clients Belgique</field>
2413             <field name="code">29012</field>
2414             <field name="type">other</field>
2415             <field name="user_type" ref="account.data_account_type_asset"/>
2416             <field ref="a2901" name="parent_id"/>
2417         </record>
2418         <record id="a29013" model="account.account.template">
2419             <field name="name">Sur clients C.E.E.</field>
2420             <field name="code">29013</field>
2421             <field name="type">other</field>
2422             <field name="user_type" ref="account.data_account_type_asset"/>
2423             <field ref="a2901" name="parent_id"/>
2424         </record>
2425         <record id="a29014" model="account.account.template">
2426             <field name="name">Sur clients exportation hors C.E.E.</field>
2427             <field name="code">29014</field>
2428             <field name="type">other</field>
2429             <field name="user_type" ref="account.data_account_type_asset"/>
2430             <field ref="a2901" name="parent_id"/>
2431         </record>
2432         <record id="a2905" model="account.account.template">
2433             <field name="name">Retenues sur garanties</field>
2434             <field name="code">2905</field>
2435             <field name="type">other</field>
2436             <field name="user_type" ref="account.data_account_type_asset"/>
2437             <field ref="a290" name="parent_id"/>
2438         </record>
2439         <record id="a2906" model="account.account.template">
2440             <field name="name">Acomptes versés</field>
2441             <field name="code">2906</field>
2442             <field name="type">other</field>
2443             <field name="user_type" ref="account.data_account_type_asset"/>
2444             <field ref="a290" name="parent_id"/>
2445         </record>
2446         <record id="a2907" model="account.account.template">
2447             <field name="name">Créances douteuses</field>
2448             <field name="code">2907</field>
2449             <field name="type">other</field>
2450             <field name="user_type" ref="account.data_account_type_asset"/>
2451             <field ref="a290" name="parent_id"/>
2452         </record>
2453         <record id="a2909" model="account.account.template">
2454             <field name="name">Réductions de valeur actées</field>
2455             <field name="code">2909</field>
2456             <field name="type">other</field>
2457             <field name="user_type" ref="account.data_account_type_asset"/>
2458             <field ref="a290" name="parent_id"/>
2459         </record>
2460         <record id="a291" model="account.account.template">
2461             <field name="name">Autres créances</field>
2462             <field name="code">291</field>
2463             <field name="type">view</field>
2464             <field name="user_type" ref="account.data_account_type_asset"/>
2465             <field ref="a29" name="parent_id"/>
2466             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autrescrances3'))]"/>
2467         </record>
2468         <record id="a2910" model="account.account.template">
2469             <field name="name">Créances en compte</field>
2470             <field name="code">2910</field>
2471             <field name="type">view</field>
2472             <field name="user_type" ref="account.data_account_type_asset"/>
2473             <field ref="a291" name="parent_id"/>
2474         </record>
2475         <record id="a29100" model="account.account.template">
2476             <field name="name">Créances entreprises liées</field>
2477             <field name="code">29100</field>
2478             <field name="type">other</field>
2479             <field name="user_type" ref="account.data_account_type_asset"/>
2480             <field ref="a2910" name="parent_id"/>
2481         </record>
2482         <record id="a29101" model="account.account.template">
2483             <field name="name">Créances entreprises avec lesquelles il existe un lien de participation</field>
2484             <field name="code">29101</field>
2485             <field name="type">other</field>
2486             <field name="user_type" ref="account.data_account_type_asset"/>
2487             <field ref="a2910" name="parent_id"/>
2488         </record>
2489         <record id="a29102" model="account.account.template">
2490             <field name="name">Créances autres débiteurs</field>
2491             <field name="code">29102</field>
2492             <field name="type">other</field>
2493             <field name="user_type" ref="account.data_account_type_asset"/>
2494             <field ref="a2910" name="parent_id"/>
2495         </record>
2496         <record id="a2911" model="account.account.template">
2497             <field name="name">Effets à recevoir</field>
2498             <field name="code">2911</field>
2499             <field name="type">view</field>
2500             <field name="user_type" ref="account.data_account_type_asset"/>
2501             <field ref="a291" name="parent_id"/>
2502         </record>
2503         <record id="a29110" model="account.account.template">
2504             <field name="name">Sur entreprises liées</field>
2505             <field name="code">29110</field>
2506             <field name="type">other</field>
2507             <field name="user_type" ref="account.data_account_type_asset"/>
2508             <field ref="a2911" name="parent_id"/>
2509         </record>
2510         <record id="a29111" model="account.account.template">
2511             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
2512             <field name="code">29111</field>
2513             <field name="type">other</field>
2514             <field name="user_type" ref="account.data_account_type_asset"/>
2515             <field ref="a2911" name="parent_id"/>
2516         </record>
2517         <record id="a29112" model="account.account.template">
2518             <field name="name">Sur autres débiteurs</field>
2519             <field name="code">29112</field>
2520             <field name="type">other</field>
2521             <field name="user_type" ref="account.data_account_type_asset"/>
2522             <field ref="a2911" name="parent_id"/>
2523         </record>
2524         <record id="a2912" model="account.account.template">
2525             <field name="name">Créances résultant de la cession d'immobilisations données en leasing</field>
2526             <field name="code">2912</field>
2527             <field name="type">other</field>
2528             <field name="user_type" ref="account.data_account_type_asset"/>
2529             <field ref="a291" name="parent_id"/>
2530         </record>
2531         <record id="a2917" model="account.account.template">
2532             <field name="name">Créances douteuses</field>
2533             <field name="code">2917</field>
2534             <field name="type">other</field>
2535             <field name="user_type" ref="account.data_account_type_asset"/>
2536             <field ref="a291" name="parent_id"/>
2537         </record>
2538         <record id="a2919" model="account.account.template">
2539             <field name="name">Réductions de valeur actées</field>
2540             <field name="code">2919</field>
2541             <field name="type">other</field>
2542             <field name="user_type" ref="account.data_account_type_asset"/>
2543             <field ref="a291" name="parent_id"/>
2544         </record>
2545         <record id="a3" model="account.account.template">
2546             <field name="name">CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION</field>
2547             <field name="code">3</field>
2548             <field name="type">view</field>
2549             <field name="user_type" ref="user_type_stock"/>
2550             <field ref="a_root" name="parent_id"/>
2551         </record>
2552         <record id="a30" model="account.account.template">
2553             <field name="name">APPROVISIONNEMENTS - MATIERES PREMIERES</field>
2554             <field name="code">30</field>
2555             <field name="type">view</field>
2556             <field name="user_type" ref="user_type_stock"/>
2557             <field ref="a3" name="parent_id"/>
2558             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2559         </record>
2560         <record id="a300" model="account.account.template">
2561             <field name="name">Valeur d'acquisition</field>
2562             <field name="code">300</field>
2563             <field name="type">other</field>
2564             <field name="user_type" ref="user_type_stock"/>
2565             <field ref="a30" name="parent_id"/>
2566         </record>
2567         <record id="a309" model="account.account.template">
2568             <field name="name">Réductions de valeur actées</field>
2569             <field name="code">309</field>
2570             <field name="type">other</field>
2571             <field name="user_type" ref="user_type_stock"/>
2572             <field ref="a30" name="parent_id"/>
2573         </record>
2574         <record id="a31" model="account.account.template">
2575             <field name="name">APPROVISIONNEMENTS ET FOURNITURES</field>
2576             <field name="code">31</field>
2577             <field name="type">view</field>
2578             <field name="user_type" ref="user_type_stock"/>
2579             <field ref="a3" name="parent_id"/>
2580             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2581         </record>
2582         <record id="a310" model="account.account.template">
2583             <field name="name">Valeur d'acquisition</field>
2584             <field name="code">310</field>
2585             <field name="type">view</field>
2586             <field name="user_type" ref="user_type_stock"/>
2587             <field ref="a31" name="parent_id"/>
2588         </record>
2589         <record id="a3100" model="account.account.template">
2590             <field name="name">Matières d'approvisionnement</field>
2591             <field name="code">3100</field>
2592             <field name="type">other</field>
2593             <field name="user_type" ref="user_type_stock"/>
2594             <field ref="a310" name="parent_id"/>
2595         </record>
2596         <record id="a3101" model="account.account.template">
2597             <field name="name">Energie, charbon, coke, Mazout, essence, propane</field>
2598             <field name="code">3101</field>
2599             <field name="type">other</field>
2600             <field name="user_type" ref="user_type_stock"/>
2601             <field ref="a310" name="parent_id"/>
2602         </record>
2603         <record id="a3102" model="account.account.template">
2604             <field name="name">Produits d'entretien</field>
2605             <field name="code">3102</field>
2606             <field name="type">other</field>
2607             <field name="user_type" ref="user_type_stock"/>
2608             <field ref="a310" name="parent_id"/>
2609         </record>
2610         <record id="a3103" model="account.account.template">
2611             <field name="name">Fournitures diverses et petit outillage</field>
2612             <field name="code">3103</field>
2613             <field name="type">other</field>
2614             <field name="user_type" ref="user_type_stock"/>
2615             <field ref="a310" name="parent_id"/>
2616         </record>
2617         <record id="a3104" model="account.account.template">
2618             <field name="name">Imprimés et fournitures de bureau</field>
2619             <field name="code">3104</field>
2620             <field name="type">other</field>
2621             <field name="user_type" ref="user_type_stock"/>
2622             <field ref="a310" name="parent_id"/>
2623         </record>
2624         <record id="a3105" model="account.account.template">
2625             <field name="name">Fournitures de services sociaux</field>
2626             <field name="code">3105</field>
2627             <field name="type">other</field>
2628             <field name="user_type" ref="user_type_stock"/>
2629             <field ref="a310" name="parent_id"/>
2630         </record>
2631         <record id="a3106" model="account.account.template">
2632             <field name="name">Emballages commerciaux</field>
2633             <field name="code">3106</field>
2634             <field name="type">view</field>
2635             <field name="user_type" ref="user_type_stock"/>
2636
2637             <field ref="a310" name="parent_id"/>
2638         </record>
2639         <record id="a31060" model="account.account.template">
2640             <field name="name">Emballages perdus</field>
2641             <field name="code">31060</field>
2642             <field name="type">other</field>
2643             <field name="user_type" ref="user_type_stock"/>
2644             <field ref="a3106" name="parent_id"/>
2645         </record>
2646         <record id="a31061" model="account.account.template">
2647             <field name="name">Emballages récupérables</field>
2648             <field name="code">31061</field>
2649             <field name="type">other</field>
2650             <field name="user_type" ref="user_type_stock"/>
2651             <field ref="a3106" name="parent_id"/>
2652         </record>
2653         <record id="a319" model="account.account.template">
2654             <field name="name">Réductions de valeur actées</field>
2655             <field name="code">319</field>
2656             <field name="type">other</field>
2657             <field name="user_type" ref="user_type_stock"/>
2658             <field ref="a31" name="parent_id"/>
2659         </record>
2660         <record id="a32" model="account.account.template">
2661             <field name="name">EN COURS DE FABRICATION</field>
2662             <field name="code">32</field>
2663             <field name="type">view</field>
2664             <field name="user_type" ref="user_type_stock"/>
2665             <field ref="a3" name="parent_id"/>
2666             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2667         </record>
2668         <record id="a320" model="account.account.template">
2669             <field name="name">Valeur d'acquisition</field>
2670             <field name="code">320</field>
2671             <field name="type">view</field>
2672             <field name="user_type" ref="user_type_stock"/>
2673             <field ref="a32" name="parent_id"/>
2674         </record>
2675         <record id="a3200" model="account.account.template">
2676             <field name="name">Produits semi-ouvrés</field>
2677             <field name="code">3200</field>
2678             <field name="type">other</field>
2679             <field name="user_type" ref="user_type_stock"/>
2680             <field ref="a320" name="parent_id"/>
2681         </record>
2682         <record id="a3201" model="account.account.template">
2683             <field name="name">Produits en cours de fabrication</field>
2684             <field name="code">3201</field>
2685             <field name="type">other</field>
2686             <field name="user_type" ref="user_type_stock"/>
2687             <field ref="a320" name="parent_id"/>
2688         </record>
2689         <record id="a3202" model="account.account.template">
2690             <field name="name">Travaux en cours</field>
2691             <field name="code">3202</field>
2692             <field name="type">other</field>
2693             <field name="user_type" ref="user_type_stock"/>
2694             <field ref="a320" name="parent_id"/>
2695         </record>
2696         <record id="a3205" model="account.account.template">
2697             <field name="name">Déchets</field>
2698             <field name="code">3205</field>
2699             <field name="type">other</field>
2700             <field name="user_type" ref="user_type_stock"/>
2701             <field ref="a320" name="parent_id"/>
2702         </record>
2703         <record id="a3206" model="account.account.template">
2704             <field name="name">Rebuts</field>
2705             <field name="code">3206</field>
2706             <field name="type">other</field>
2707             <field name="user_type" ref="user_type_stock"/>
2708             <field ref="a320" name="parent_id"/>
2709         </record>
2710         <record id="a3209" model="account.account.template">
2711             <field name="name">Travaux en association momentanée</field>
2712             <field name="code">3209</field>
2713             <field name="type">other</field>
2714             <field name="user_type" ref="user_type_stock"/>
2715             <field ref="a320" name="parent_id"/>
2716         </record>
2717         <record id="a329" model="account.account.template">
2718             <field name="name">Réductions de valeur actées</field>
2719             <field name="code">329</field>
2720             <field name="type">other</field>
2721             <field name="user_type" ref="user_type_stock"/>
2722             <field ref="a32" name="parent_id"/>
2723         </record>
2724         <record id="a33" model="account.account.template">
2725             <field name="name">PRODUITS FINIS</field>
2726             <field name="code">33</field>
2727             <field name="type">view</field>
2728             <field name="user_type" ref="user_type_stock"/>
2729             <field ref="a3" name="parent_id"/>
2730         </record>
2731         <record id="a330" model="account.account.template">
2732             <field name="name">Valeur d'acquisition</field>
2733             <field name="code">330</field>
2734             <field name="type">view</field>
2735             <field name="user_type" ref="user_type_stock"/>
2736             <field ref="a33" name="parent_id"/>
2737         </record>
2738         <record id="a3300" model="account.account.template">
2739             <field name="name">Produits finis</field>
2740             <field name="code">3300</field>
2741             <field name="type">other</field>
2742             <field name="user_type" ref="user_type_stock"/>
2743             <field ref="a330" name="parent_id"/>
2744         </record>
2745         <record id="a339" model="account.account.template">
2746             <field name="name">Réductions de valeur actées</field>
2747             <field name="code">339</field>
2748             <field name="type">other</field>
2749             <field name="user_type" ref="user_type_stock"/>
2750             <field ref="a33" name="parent_id"/>
2751         </record>
2752         <record id="a34" model="account.account.template">
2753             <field name="name">MARCHANDISES</field>
2754             <field name="code">34</field>
2755             <field name="type">view</field>
2756             <field name="user_type" ref="user_type_stock"/>
2757             <field ref="a3" name="parent_id"/>
2758             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2759         </record>
2760         <record id="a340" model="account.account.template">
2761             <field name="name">Valeur d'acquisition</field>
2762             <field name="code">340</field>
2763             <field name="type">view</field>
2764             <field name="user_type" ref="user_type_stock"/>
2765             <field ref="a34" name="parent_id"/>
2766         </record>
2767         <record id="a3400" model="account.account.template">
2768             <field name="name">Groupe A</field>
2769             <field name="code">3400</field>
2770             <field name="type">other</field>
2771             <field name="user_type" ref="user_type_stock"/>
2772             <field ref="a340" name="parent_id"/>
2773         </record>
2774         <record id="a3401" model="account.account.template">
2775             <field name="name">Groupe B</field>
2776             <field name="code">3401</field>
2777             <field name="type">other</field>
2778             <field name="user_type" ref="user_type_stock"/>
2779             <field ref="a340" name="parent_id"/>
2780         </record>
2781         <record id="a349" model="account.account.template">
2782             <field name="name">Réductions de valeur actées</field>
2783             <field name="code">349</field>
2784             <field name="type">other</field>
2785             <field name="user_type" ref="user_type_stock"/>
2786             <field ref="a34" name="parent_id"/>
2787         </record>
2788         <record id="a35" model="account.account.template">
2789             <field name="name">IMMEUBLES DESTINES A LA VENTE</field>
2790             <field name="code">35</field>
2791             <field name="type">view</field>
2792             <field name="user_type" ref="user_type_stock"/>
2793             <field ref="a3" name="parent_id"/>
2794             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2795         </record>
2796         <record id="a350" model="account.account.template">
2797             <field name="name">Valeur d'acquisition</field>
2798             <field name="code">350</field>
2799             <field name="type">view</field>
2800             <field name="user_type" ref="user_type_stock"/>
2801             <field ref="a35" name="parent_id"/>
2802         </record>
2803         <record id="a3500" model="account.account.template">
2804             <field name="name">Immeuble A</field>
2805             <field name="code">3500</field>
2806             <field name="type">other</field>
2807             <field name="user_type" ref="user_type_stock"/>
2808             <field ref="a350" name="parent_id"/>
2809         </record>
2810         <record id="a3501" model="account.account.template">
2811             <field name="name">Immeuble B</field>
2812             <field name="code">3501</field>
2813             <field name="type">other</field>
2814             <field name="user_type" ref="user_type_stock"/>
2815             <field ref="a350" name="parent_id"/>
2816         </record>
2817         <record id="a351" model="account.account.template">
2818             <field name="name">Immeubles construits en vue de leur revente</field>
2819             <field name="code">351</field>
2820             <field name="type">view</field>
2821             <field name="user_type" ref="user_type_stock"/>
2822             <field ref="a35" name="parent_id"/>
2823         </record>
2824         <record id="a3510" model="account.account.template">
2825             <field name="name">Immeuble A</field>
2826             <field name="code">3510</field>
2827             <field name="type">other</field>
2828             <field name="user_type" ref="user_type_stock"/>
2829             <field ref="a351" name="parent_id"/>
2830         </record>
2831         <record id="a3511" model="account.account.template">
2832             <field name="name">Immeuble B</field>
2833             <field name="code">3511</field>
2834             <field name="type">other</field>
2835             <field name="user_type" ref="user_type_stock"/>
2836             <field ref="a351" name="parent_id"/>
2837         </record>
2838         <record id="a359" model="account.account.template">
2839             <field name="name">Réductions de valeurs actées</field>
2840             <field name="code">359</field>
2841             <field name="type">other</field>
2842             <field name="user_type" ref="user_type_stock"/>
2843             <field ref="a35" name="parent_id"/>
2844         </record>
2845         <record id="a36" model="account.account.template">
2846             <field name="name">ACOMPTES VERSES SUR ACHATS POUR STOCKS</field>
2847             <field name="code">36</field>
2848             <field name="type">view</field>
2849             <field name="user_type" ref="user_type_stock"/>
2850             <field ref="a3" name="parent_id"/>
2851             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
2852         </record>
2853         <record id="a360" model="account.account.template">
2854             <field name="name">Acomptes versés</field>
2855             <field name="code">360</field>
2856             <field name="type">other</field>
2857             <field name="user_type" ref="user_type_stock"/>
2858             <field ref="a36" name="parent_id"/>
2859         </record>
2860         <record id="a369" model="account.account.template">
2861             <field name="name">Réductions de valeur actées</field>
2862             <field name="code">369</field>
2863             <field name="type">other</field>
2864             <field name="user_type" ref="user_type_stock"/>
2865             <field ref="a36" name="parent_id"/>
2866         </record>
2867         <record id="a37" model="account.account.template">
2868             <field name="name">COMMANDES EN COURS D'EXECUTION</field>
2869             <field name="code">37</field>
2870             <field name="type">view</field>
2871             <field name="user_type" ref="user_type_stock"/>
2872             <field ref="a3" name="parent_id"/>
2873             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_commandesencoursdexcution2'))]"/>
2874         </record>
2875         <record id="a370" model="account.account.template">
2876             <field name="name">Valeur d'acquisition</field>
2877             <field name="code">370</field>
2878             <field name="type">other</field>
2879             <field name="user_type" ref="user_type_stock"/>
2880             <field ref="a37" name="parent_id"/>
2881         </record>
2882         <record id="a371" model="account.account.template">
2883             <field name="name">Bénéfice pris en compte</field>
2884             <field name="code">371</field>
2885             <field name="type">other</field>
2886             <field name="user_type" ref="user_type_stock"/>
2887             <field ref="a37" name="parent_id"/>
2888         </record>
2889         <record id="a379" model="account.account.template">
2890             <field name="name">Réductions de valeur actées</field>
2891             <field name="code">379</field>
2892             <field name="type">other</field>
2893             <field name="user_type" ref="user_type_stock"/>
2894             <field ref="a37" name="parent_id"/>
2895         </record>
2896         <record id="a4" model="account.account.template">
2897             <field name="name">CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS</field>
2898             <field name="code">4</field>
2899             <field name="type">view</field>
2900             <field name="user_type" ref="user_type_view"/>
2901             <field ref="a_root" name="parent_id"/>
2902         </record>
2903         <record id="a40" model="account.account.template">
2904             <field name="name">CREANCES COMMERCIALES</field>
2905             <field name="code">40</field>
2906             <field name="type">view</field>
2907             <field name="user_type" ref="user_type_view"/>
2908             <field ref="a4" name="parent_id"/>
2909             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_crancescommerciales5'))]"/>
2910         </record>
2911         <record id="a400" model="account.account.template">
2912             <field name="name">Clients</field>
2913             <field name="code">400</field>
2914             <field name="type">view</field>
2915             <field name="user_type" ref="user_type_view"/>
2916             <field ref="a40" name="parent_id"/>
2917         </record>
2918         <record id="a_recv" model="account.account.template">
2919             <field name="name">Clients</field>
2920             <field name="code">4000</field>
2921             <field name="type">receivable</field>
2922             <field name="user_type" ref="account.data_account_type_receivable"/>
2923             <field eval="True" name="reconcile"/>
2924             <field ref="a400" name="parent_id"/>
2925         </record>
2926         <record id="a4007" model="account.account.template">
2927             <field name="name">Rabais, remises, ristournes à accorder et autres notes de crédit à établir</field>
2928             <field name="code">4007</field>
2929             <field name="type">other</field>
2930             <field name="user_type" ref="account.data_account_type_receivable"/>
2931             <field ref="a400" name="parent_id"/>
2932         </record>
2933         <record id="a4008" model="account.account.template">
2934             <field name="name">Créances résultant de livraisons de biens</field>
2935             <field name="code">4008</field>
2936             <field name="type">other</field>
2937             <field name="user_type" ref="account.data_account_type_receivable"/>
2938             <field ref="a400" name="parent_id"/>
2939         </record>
2940         <record id="a401" model="account.account.template">
2941             <field name="name">Effets à recevoir</field>
2942             <field name="code">401</field>
2943             <field name="type">view</field>
2944             <field name="user_type" ref="user_type_view"/>
2945             <field ref="a40" name="parent_id"/>
2946         </record>
2947         <record id="a4010" model="account.account.template">
2948             <field name="name">Effets à recevoir</field>
2949             <field name="code">4010</field>
2950             <field name="type">other</field>
2951             <field name="user_type" ref="account.data_account_type_receivable"/>
2952             <field ref="a401" name="parent_id"/>
2953         </record>
2954         <record id="a4013" model="account.account.template">
2955             <field name="name">Effets à l'encaissement</field>
2956             <field name="code">4013</field>
2957             <field name="type">other</field>
2958             <field name="user_type" ref="account.data_account_type_receivable"/>
2959             <field ref="a401" name="parent_id"/>
2960         </record>
2961         <record id="a4015" model="account.account.template">
2962             <field name="name">Effets à l'escompte</field>
2963             <field name="code">4015</field>
2964             <field name="type">other</field>
2965             <field name="user_type" ref="account.data_account_type_receivable"/>
2966             <field ref="a401" name="parent_id"/>
2967         </record>
2968         <record id="a402" model="account.account.template">
2969             <field name="name">Clients, créances courantes, entreprises apparentées, administrateurs et gérants</field>
2970             <field name="code">402</field>
2971             <field name="type">view</field>
2972             <field name="user_type" ref="user_type_view"/>
2973             <field ref="a40" name="parent_id"/>
2974         </record>
2975         <record id="a4020" model="account.account.template">
2976             <field name="name">Entreprises liées</field>
2977             <field name="code">4020</field>
2978             <field name="type">other</field>
2979             <field name="user_type" ref="account.data_account_type_receivable"/>
2980             <field ref="a402" name="parent_id"/>
2981         </record>
2982         <record id="a4021" model="account.account.template">
2983             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
2984             <field name="code">4021</field>
2985             <field name="type">other</field>
2986             <field name="user_type" ref="account.data_account_type_receivable"/>
2987             <field ref="a402" name="parent_id"/>
2988         </record>
2989         <record id="a4022" model="account.account.template">
2990             <field name="name">Administrateurs et gérants d'entreprise</field>
2991             <field name="code">4022</field>
2992             <field name="type">other</field>
2993             <field name="user_type" ref="account.data_account_type_receivable"/>
2994             <field ref="a402" name="parent_id"/>
2995         </record>
2996         <record id="a403" model="account.account.template">
2997             <field name="name">Effets à recevoir sur entreprises apparentées et administrateurs et gérants</field>
2998             <field name="code">403</field>
2999             <field name="type">view</field>
3000             <field name="user_type" ref="user_type_view"/>
3001             <field ref="a40" name="parent_id"/>
3002         </record>
3003         <record id="a4030" model="account.account.template">
3004             <field name="name">Entreprises liées</field>
3005             <field name="code">4030</field>
3006             <field name="type">other</field>
3007             <field name="user_type" ref="account.data_account_type_receivable"/>
3008             <field ref="a403" name="parent_id"/>
3009         </record>
3010         <record id="a4031" model="account.account.template">
3011             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
3012             <field name="code">4031</field>
3013             <field name="type">other</field>
3014             <field name="user_type" ref="account.data_account_type_receivable"/>
3015             <field ref="a403" name="parent_id"/>
3016         </record>
3017         <record id="a4032" model="account.account.template">
3018             <field name="name">Administrateurs et gérants de l'entreprise</field>
3019             <field name="code">4032</field>
3020             <field name="type">other</field>
3021             <field name="user_type" ref="account.data_account_type_receivable"/>
3022             <field ref="a403" name="parent_id"/>
3023         </record>
3024         <record id="a404" model="account.account.template">
3025             <field name="name">Produits à recevoir</field>
3026             <field name="code">404</field>
3027             <field name="type">other</field>
3028             <field name="user_type" ref="account.data_account_type_receivable"/>
3029             <field ref="a40" name="parent_id"/>
3030         </record>
3031         <record id="a405" model="account.account.template">
3032             <field name="name">Clients : retenues sur garanties</field>
3033             <field name="code">405</field>
3034             <field name="type">other</field>
3035             <field name="user_type" ref="account.data_account_type_receivable"/>
3036             <field ref="a40" name="parent_id"/>
3037         </record>
3038         <record id="a406" model="account.account.template">
3039             <field name="name">Acomptes versés</field>
3040             <field name="code">406</field>
3041             <field name="type">other</field>
3042             <field name="user_type" ref="account.data_account_type_receivable"/>
3043             <field ref="a40" name="parent_id"/>
3044         </record>
3045         <record id="a407" model="account.account.template">
3046             <field name="name">Créances douteuses</field>
3047             <field name="code">407</field>
3048             <field name="type">other</field>
3049             <field name="user_type" ref="account.data_account_type_receivable"/>
3050             <field ref="a40" name="parent_id"/>
3051         </record>
3052         <record id="a408" model="account.account.template">
3053             <field name="name">Compensation clients</field>
3054             <field name="code">408</field>
3055             <field name="type">other</field>
3056             <field name="user_type" ref="account.data_account_type_receivable"/>
3057             <field ref="a40" name="parent_id"/>
3058         </record>
3059         <record id="a409" model="account.account.template">
3060             <field name="name">Réductions de valeur actées</field>
3061             <field name="code">409</field>
3062             <field name="type">other</field>
3063             <field name="user_type" ref="account.data_account_type_receivable"/>
3064             <field ref="a40" name="parent_id"/>
3065         </record>
3066         <record id="a41" model="account.account.template">
3067             <field name="name">AUTRES CREANCES</field>
3068             <field name="code">41</field>
3069             <field name="type">view</field>
3070             <field name="user_type" ref="user_type_view"/>
3071             <field ref="a4" name="parent_id"/>
3072             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autrescrances5'))]"/>
3073         </record>
3074         <record id="a410" model="account.account.template">
3075             <field name="name">Capital appelé, non versé</field>
3076             <field name="code">410</field>
3077             <field name="type">view</field>
3078             <field name="user_type" ref="user_type_view"/>
3079             <field ref="a41" name="parent_id"/>
3080         </record>
3081         <record id="a4100" model="account.account.template">
3082             <field name="name">Appels de fonds</field>
3083             <field name="code">4100</field>
3084             <field name="type">other</field>
3085             <field name="user_type" ref="account.data_account_type_receivable"/>
3086             <field ref="a410" name="parent_id"/>
3087         </record>
3088         <record id="a4101" model="account.account.template">
3089             <field name="name">Actionnaires défaillants</field>
3090             <field name="code">4101</field>
3091             <field name="type">other</field>
3092             <field name="user_type" ref="account.data_account_type_receivable"/>
3093             <field ref="a410" name="parent_id"/>
3094         </record>
3095         <record id="a411" model="account.account.template">
3096             <field name="name">T.V.A. à récupérer</field>
3097             <field name="code">411</field>
3098             <field name="type">view</field>
3099             <field name="user_type" ref="user_type_view"/>
3100             <field ref="a41" name="parent_id"/>
3101         </record>
3102         <record id="a411059" model="account.account.template">
3103             <field name="name">T.V.A Déductible</field>
3104             <field name="code">411059</field>
3105             <field name="type">other</field>
3106             <field name="parent_id" ref="a411"/>
3107             <field name="reconcile" eval="0"/>
3108             <field name="user_type" ref="account.data_account_type_receivable"/>
3109         </record>
3110 <!-- duplicated record?
3111         <record id="a4110" model="account.account.template">
3112             <field name="name">T.V.A. déductible</field>
3113             <field name="code">4110</field>
3114             <field name="type">view</field>
3115             <field name="user_type" ref="user_type_view"/>
3116             <field ref="a411" name="parent_id"/>
3117         </record>
3118         <record id="a4111" model="account.account.template">
3119             <field name="name">T.V.A. déductible</field>
3120             <field name="code">4111</field>
3121             <field name="type">other</field>
3122             <field name="user_type" ref="user_type_tax"/>
3123             <field ref="a411" name="parent_id"/>
3124         </record>
3125 -->
3126         <record id="a4112" model="account.account.template">
3127             <field name="name">Compte courant administration T.V.A.</field>
3128             <field name="code">4112</field>
3129             <field name="type">other</field>
3130             <field name="user_type" ref="account.data_account_type_receivable"/>
3131             <field ref="a411" name="parent_id"/>
3132         </record>
3133         <record id="a4118" model="account.account.template">
3134             <field name="name">Taxe d'égalisation due</field>
3135             <field name="code">4118</field>
3136             <field name="type">other</field>
3137             <field name="user_type" ref="account.data_account_type_receivable"/>
3138             <field ref="a411" name="parent_id"/>
3139         </record>
3140         <record id="a412" model="account.account.template">
3141             <field name="name">Impôts et versements fiscaux à récupérer</field>
3142             <field name="code">412</field>
3143             <field name="type">view</field>
3144             <field name="user_type" ref="user_type_view"/>
3145             <field ref="a41" name="parent_id"/>
3146         </record>
3147         <record id="a4120" model="account.account.template">
3148             <field name="name">à 4124 Impôts belges sur le résultat</field>
3149             <field name="code">4120</field>
3150             <field name="type">other</field>
3151             <field name="user_type" ref="account.data_account_type_receivable"/>
3152             <field ref="a412" name="parent_id"/>
3153         </record>
3154         <record id="a4125" model="account.account.template">
3155             <field name="name">à 4127 Autres impôts belges</field>
3156             <field name="code">4125</field>
3157             <field name="type">other</field>
3158             <field name="user_type" ref="account.data_account_type_receivable"/>
3159             <field ref="a412" name="parent_id"/>
3160         </record>
3161         <record id="a4128" model="account.account.template">
3162             <field name="name">Impôts étrangers</field>
3163             <field name="code">4128</field>
3164             <field name="type">other</field>
3165             <field name="user_type" ref="account.data_account_type_receivable"/>
3166             <field ref="a412" name="parent_id"/>
3167         </record>
3168         <record id="a414" model="account.account.template">
3169             <field name="name">Produits à recevoir</field>
3170             <field name="code">414</field>
3171             <field name="type">other</field>
3172             <field name="user_type" ref="account.data_account_type_receivable"/>
3173             <field ref="a41" name="parent_id"/>
3174         </record>
3175         <record id="a416" model="account.account.template">
3176             <field name="name">Créances diverses</field>
3177             <field name="code">416</field>
3178             <field name="type">view</field>
3179             <field name="user_type" ref="user_type_view"/>
3180             <field ref="a41" name="parent_id"/>
3181         </record>
3182         <record id="a4160" model="account.account.template">
3183             <field name="name">Associés</field>
3184             <field name="code">4160</field>
3185             <field name="type">other</field>
3186             <field name="user_type" ref="account.data_account_type_receivable"/>
3187             <field ref="a416" name="parent_id"/>
3188         </record>
3189         <record id="a4161" model="account.account.template">
3190             <field name="name">Avances et prêts au personnel</field>
3191             <field name="code">4161</field>
3192             <field name="type">other</field>
3193             <field name="user_type" ref="account.data_account_type_receivable"/>
3194             <field ref="a416" name="parent_id"/>
3195         </record>
3196         <record id="a4162" model="account.account.template">
3197             <field name="name">Compte courant des associés en S.P.R.L.</field>
3198             <field name="code">4162</field>
3199             <field name="type">other</field>
3200             <field name="user_type" ref="account.data_account_type_receivable"/>
3201             <field ref="a416" name="parent_id"/>
3202         </record>
3203         <record id="a4163" model="account.account.template">
3204             <field name="name">Compte courant des administrateurs et gérants</field>
3205             <field name="code">4163</field>
3206             <field name="type">other</field>
3207             <field name="user_type" ref="account.data_account_type_receivable"/>
3208             <field ref="a416" name="parent_id"/>
3209         </record>
3210         <record id="a4164" model="account.account.template">
3211             <field name="name">Créances sur sociétés apparentées</field>
3212             <field name="code">4164</field>
3213             <field name="type">other</field>
3214             <field name="user_type" ref="account.data_account_type_receivable"/>
3215             <field ref="a416" name="parent_id"/>
3216         </record>
3217         <record id="a4166" model="account.account.template">
3218             <field name="name">Emballages et matériel à rendre</field>
3219             <field name="code">4166</field>
3220             <field name="type">other</field>
3221             <field name="user_type" ref="account.data_account_type_receivable"/>
3222             <field ref="a416" name="parent_id"/>
3223         </record>
3224         <record id="a4167" model="account.account.template">
3225             <field name="name">Etat et établissements publics</field>
3226             <field name="code">4167</field>
3227             <field name="type">view</field>
3228             <field name="user_type" ref="user_type_view"/>
3229             <field ref="a416" name="parent_id"/>
3230         </record>
3231         <record id="a41670" model="account.account.template">
3232             <field name="name">Subsides à recevoir</field>
3233             <field name="code">41670</field>
3234             <field name="type">other</field>
3235             <field name="user_type" ref="account.data_account_type_receivable"/>
3236             <field ref="a4167" name="parent_id"/>
3237         </record>
3238         <record id="a41671" model="account.account.template">
3239             <field name="name">Autres créances</field>
3240             <field name="code">41671</field>
3241             <field name="type">other</field>
3242             <field name="user_type" ref="account.data_account_type_receivable"/>
3243             <field ref="a4167" name="parent_id"/>
3244         </record>
3245         <record id="a4168" model="account.account.template">
3246             <field name="name">Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus</field>
3247             <field name="code">4168</field>
3248             <field name="type">other</field>
3249             <field name="user_type" ref="account.data_account_type_receivable"/>
3250             <field ref="a416" name="parent_id"/>
3251         </record>
3252         <record id="a417" model="account.account.template">
3253             <field name="name">Créances douteuses</field>
3254             <field name="code">417</field>
3255             <field name="type">other</field>
3256             <field name="user_type" ref="account.data_account_type_receivable"/>
3257             <field ref="a41" name="parent_id"/>
3258         </record>
3259         <record id="a418" model="account.account.template">
3260             <field name="name">Cautionnements versés en numéraires</field>
3261             <field name="code">418</field>
3262             <field name="type">other</field>
3263             <field name="user_type" ref="account.data_account_type_receivable"/>
3264             <field ref="a41" name="parent_id"/>
3265         </record>
3266         <record id="a419" model="account.account.template">
3267             <field name="name">Réductions de valeur actées</field>
3268             <field name="code">419</field>
3269             <field name="type">other</field>
3270             <field name="user_type" ref="account.data_account_type_receivable"/>
3271             <field ref="a41" name="parent_id"/>
3272         </record>
3273         <record id="a42" model="account.account.template">
3274             <field name="name">DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE</field>
3275             <field name="code">42</field>
3276             <field name="type">view</field>
3277             <field name="user_type" ref="user_type_view"/>
3278             <field ref="a4" name="parent_id"/>
3279             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_dettesplusdunanchantdanslanne3'))]"/>
3280         </record>
3281         <record id="a420" model="account.account.template">
3282             <field name="name">Emprunts subordonnés</field>
3283             <field name="code">420</field>
3284             <field name="type">view</field>
3285             <field name="user_type" ref="user_type_view"/>
3286             <field ref="a42" name="parent_id"/>
3287         </record>
3288         <record id="a4200" model="account.account.template">
3289             <field name="name">Convertibles</field>
3290             <field name="code">4200</field>
3291             <field name="type">other</field>
3292             <field name="user_type" ref="account.data_account_type_payable"/>
3293             <field ref="a420" name="parent_id"/>
3294         </record>
3295         <record id="a4201" model="account.account.template">
3296             <field name="name">Non convertibles</field>
3297             <field name="code">4201</field>
3298             <field name="type">other</field>
3299             <field name="user_type" ref="account.data_account_type_payable"/>
3300             <field ref="a420" name="parent_id"/>
3301         </record>
3302         <record id="a421" model="account.account.template">
3303             <field name="name">Emprunts obligataires non subordonnés</field>
3304             <field name="code">421</field>
3305             <field name="type">view</field>
3306             <field name="user_type" ref="user_type_view"/>
3307             <field ref="a42" name="parent_id"/>
3308         </record>
3309         <record id="a4210" model="account.account.template">
3310             <field name="name">Convertibles</field>
3311             <field name="code">4210</field>
3312             <field name="type">other</field>
3313             <field name="user_type" ref="account.data_account_type_payable"/>
3314             <field ref="a421" name="parent_id"/>
3315         </record>
3316         <record id="a4211" model="account.account.template">
3317             <field name="name">Non convertibles</field>
3318             <field name="code">4211</field>
3319             <field name="type">other</field>
3320             <field name="user_type" ref="account.data_account_type_payable"/>
3321             <field ref="a421" name="parent_id"/>
3322         </record>
3323         <record id="a422" model="account.account.template">
3324             <field name="name">Dettes de location-financement et assimilées</field>
3325             <field name="code">422</field>
3326             <field name="type">view</field>
3327             <field name="user_type" ref="user_type_view"/>
3328             <field ref="a42" name="parent_id"/>
3329         </record>
3330         <record id="a4220" model="account.account.template">
3331             <field name="name">Financement de biens immobiliers</field>
3332             <field name="code">4220</field>
3333             <field name="type">other</field>
3334             <field name="user_type" ref="account.data_account_type_payable"/>
3335             <field ref="a422" name="parent_id"/>
3336         </record>
3337         <record id="a4221" model="account.account.template">
3338             <field name="name">Financement de biens mobiliers</field>
3339             <field name="code">4221</field>
3340             <field name="type">other</field>
3341             <field name="user_type" ref="account.data_account_type_payable"/>
3342             <field ref="a422" name="parent_id"/>
3343         </record>
3344         <record id="a423" model="account.account.template">
3345             <field name="name">Etablissements de crédit</field>
3346             <field name="code">423</field>
3347             <field name="type">view</field>
3348             <field name="user_type" ref="user_type_view"/>
3349             <field ref="a42" name="parent_id"/>
3350         </record>
3351         <record id="a4230" model="account.account.template">
3352             <field name="name">Dettes en compte</field>
3353             <field name="code">4230</field>
3354             <field name="type">other</field>
3355             <field name="user_type" ref="account.data_account_type_payable"/>
3356             <field ref="a423" name="parent_id"/>
3357         </record>
3358         <record id="a4231" model="account.account.template">
3359             <field name="name">Promesses</field>
3360             <field name="code">4231</field>
3361             <field name="type">other</field>
3362             <field name="user_type" ref="account.data_account_type_payable"/>
3363             <field ref="a423" name="parent_id"/>
3364         </record>
3365         <record id="a4232" model="account.account.template">
3366             <field name="name">Crédits d'acceptation</field>
3367             <field name="code">4232</field>
3368             <field name="type">other</field>
3369             <field name="user_type" ref="account.data_account_type_payable"/>
3370             <field ref="a423" name="parent_id"/>
3371         </record>
3372         <record id="a424" model="account.account.template">
3373             <field name="name">Autres emprunts</field>
3374             <field name="code">424</field>
3375             <field name="type">other</field>
3376             <field name="user_type" ref="account.data_account_type_payable"/>
3377             <field ref="a42" name="parent_id"/>
3378         </record>
3379         <record id="a425" model="account.account.template">
3380             <field name="name">Dettes commerciales</field>
3381             <field name="code">425</field>
3382             <field name="type">view</field>
3383             <field name="user_type" ref="user_type_view"/>
3384             <field ref="a42" name="parent_id"/>
3385         </record>
3386         <record id="a4250" model="account.account.template">
3387             <field name="name">Fournisseurs</field>
3388             <field name="code">4250</field>
3389             <field name="type">other</field>
3390             <field name="user_type" ref="account.data_account_type_payable"/>
3391             <field ref="a425" name="parent_id"/>
3392         </record>
3393         <record id="a4251" model="account.account.template">
3394             <field name="name">Effets à payer</field>
3395             <field name="code">4251</field>
3396             <field name="type">other</field>
3397             <field name="user_type" ref="account.data_account_type_payable"/>
3398             <field ref="a425" name="parent_id"/>
3399         </record>
3400         <record id="a426" model="account.account.template">
3401             <field name="name">Cautionnements reçus en numéraires</field>
3402             <field name="code">426</field>
3403             <field name="type">other</field>
3404             <field name="user_type" ref="account.data_account_type_payable"/>
3405             <field ref="a42" name="parent_id"/>
3406         </record>
3407         <record id="a429" model="account.account.template">
3408             <field name="name">Dettes diverses</field>
3409             <field name="code">429</field>
3410             <field name="type">view</field>
3411             <field name="user_type" ref="user_type_view"/>
3412             <field ref="a42" name="parent_id"/>
3413         </record>
3414         <record id="a4290" model="account.account.template">
3415             <field name="name">Entreprises liées</field>
3416             <field name="code">4290</field>
3417             <field name="type">other</field>
3418             <field name="user_type" ref="account.data_account_type_payable"/>
3419             <field ref="a429" name="parent_id"/>
3420         </record>
3421         <record id="a4291" model="account.account.template">
3422             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
3423             <field name="code">4291</field>
3424             <field name="type">other</field>
3425             <field name="user_type" ref="account.data_account_type_payable"/>
3426             <field ref="a429" name="parent_id"/>
3427         </record>
3428         <record id="a4292" model="account.account.template">
3429             <field name="name">Administrateurs, gérants, associés</field>
3430             <field name="code">4292</field>
3431             <field name="type">other</field>
3432             <field name="user_type" ref="account.data_account_type_payable"/>
3433             <field ref="a429" name="parent_id"/>
3434         </record>
3435         <record id="a4299" model="account.account.template">
3436             <field name="name">Autres dettes</field>
3437             <field name="code">4299</field>
3438             <field name="type">other</field>
3439             <field name="user_type" ref="account.data_account_type_payable"/>
3440             <field ref="a429" name="parent_id"/>
3441         </record>
3442         <record id="a43" model="account.account.template">
3443             <field name="name">DETTES FINANCIERES</field>
3444             <field name="code">43</field>
3445             <field name="type">view</field>
3446             <field name="user_type" ref="user_type_view"/>
3447             <field ref="a4" name="parent_id"/>
3448         </record>
3449         <record id="a430" model="account.account.template">
3450             <field name="name">Etablissements de crédit. Emprunts en compte à terme fixe</field>
3451             <field name="code">430</field>
3452             <field name="type">other</field>
3453             <field name="user_type" ref="account.data_account_type_payable"/>
3454             <field ref="a43" name="parent_id"/>
3455             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
3456         </record>
3457         <record id="a431" model="account.account.template">
3458             <field name="name">Etablissements de crédit. Promesses</field>
3459             <field name="code">431</field>
3460             <field name="type">other</field>
3461             <field name="user_type" ref="account.data_account_type_payable"/>
3462             <field ref="a43" name="parent_id"/>
3463             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
3464         </record>
3465         <record id="a432" model="account.account.template">
3466             <field name="name">Etablissements de crédit. Crédits d'acceptation</field>
3467             <field name="code">432</field>
3468             <field name="type">other</field>
3469             <field name="user_type" ref="account.data_account_type_payable"/>
3470             <field ref="a43" name="parent_id"/>
3471             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
3472         </record>
3473         <record id="a433" model="account.account.template">
3474             <field name="name">Etablissements de crédit. Dettes en compte courant</field>
3475             <field name="code">433</field>
3476             <field name="type">other</field>
3477             <field name="user_type" ref="account.data_account_type_payable"/>
3478             <field ref="a43" name="parent_id"/>
3479             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
3480         </record>
3481         <record id="a439" model="account.account.template">
3482             <field name="name">Autres emprunts</field>
3483             <field name="code">439</field>
3484             <field name="type">other</field>
3485             <field name="user_type" ref="account.data_account_type_payable"/>
3486             <field ref="a43" name="parent_id"/>
3487             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresemprunts9'))]"/>
3488         </record>
3489         <record id="a44" model="account.account.template">
3490             <field name="name">DETTES COMMERCIALES</field>
3491             <field name="code">44</field>
3492             <field name="type">view</field>
3493             <field name="user_type" ref="user_type_view"/>
3494             <field ref="a4" name="parent_id"/>
3495         </record>
3496         <record id="a440" model="account.account.template">
3497             <field name="name">Fournisseurs</field>
3498             <field name="code">440</field>
3499             <field name="type">view</field>
3500             <field name="user_type" ref="user_type_view"/>
3501             <field ref="a44" name="parent_id"/>
3502             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fournisseurs4'))]"/>
3503         </record>
3504         <record id="a4400" model="account.account.template">
3505             <field name="name">Entreprises apparentées</field>
3506             <field name="code">4400</field>
3507             <field name="type">view</field>
3508             <field name="user_type" ref="user_type_view"/>
3509             <field ref="a440" name="parent_id"/>
3510         </record>
3511         <record id="a_pay" model="account.account.template">
3512             <field name="name">Entreprises liées</field>
3513             <field name="code">44000</field>
3514             <field name="type">payable</field>
3515             <field name="user_type" ref="account.data_account_type_payable"/>
3516             <field eval="True" name="reconcile"/>
3517             <field ref="a4400" name="parent_id"/>
3518         </record>
3519         <record id="a44001" model="account.account.template">
3520             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
3521             <field name="code">44001</field>
3522             <field name="type">other</field>
3523             <field name="user_type" ref="account.data_account_type_payable"/>
3524             <field ref="a4400" name="parent_id"/>
3525         </record>
3526         <record id="a4401" model="account.account.template">
3527             <field name="name">Fournisseurs ordinaires</field>
3528             <field name="code">4401</field>
3529             <field name="type">view</field>
3530             <field name="user_type" ref="user_type_view"/>
3531             <field ref="a440" name="parent_id"/>
3532         </record>
3533         <record id="a44010" model="account.account.template">
3534             <field name="name">Fournisseurs belges</field>
3535             <field name="code">44010</field>
3536             <field name="type">other</field>
3537             <field name="user_type" ref="account.data_account_type_payable"/>
3538             <field ref="a4401" name="parent_id"/>
3539         </record>
3540         <record id="a44011" model="account.account.template">
3541             <field name="name">Fournisseurs CEE</field>
3542             <field name="code">44011</field>
3543             <field name="type">other</field>
3544             <field name="user_type" ref="account.data_account_type_payable"/>
3545             <field ref="a4401" name="parent_id"/>
3546         </record>
3547         <record id="a44012" model="account.account.template">
3548             <field name="name">Fournisseurs importation</field>
3549             <field name="code">44012</field>
3550             <field name="type">other</field>
3551             <field name="user_type" ref="account.data_account_type_payable"/>
3552             <field ref="a4401" name="parent_id"/>
3553         </record>
3554         <record id="a4402" model="account.account.template">
3555             <field name="name">Dettes envers les coparticipants</field>
3556             <field name="code">4402</field>
3557             <field name="type">other</field>
3558             <field name="user_type" ref="account.data_account_type_payable"/>
3559             <field ref="a440" name="parent_id"/>
3560         </record>
3561         <record id="a4403" model="account.account.template">
3562             <field name="name">Fournisseurs - retenues de garanties</field>
3563             <field name="code">4403</field>
3564             <field name="type">other</field>
3565             <field name="user_type" ref="account.data_account_type_payable"/>
3566             <field ref="a440" name="parent_id"/>
3567         </record>
3568         <record id="a441" model="account.account.template">
3569             <field name="name">Effets à payer</field>
3570             <field name="code">441</field>
3571             <field name="type">view</field>
3572             <field name="user_type" ref="user_type_view"/>
3573             <field ref="a44" name="parent_id"/>
3574             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_effetspayer4'))]"/>
3575         </record>
3576         <record id="a4410" model="account.account.template">
3577             <field name="name">Entreprises apparentées</field>
3578             <field name="code">4410</field>
3579             <field name="type">view</field>
3580             <field name="user_type" ref="user_type_view"/>
3581             <field ref="a441" name="parent_id"/>
3582         </record>
3583         <record id="a44100" model="account.account.template">
3584             <field name="name">Entreprises liées</field>
3585             <field name="code">44100</field>
3586             <field name="type">other</field>
3587             <field name="user_type" ref="account.data_account_type_payable"/>
3588             <field ref="a4410" name="parent_id"/>
3589         </record>
3590         <record id="a44101" model="account.account.template">
3591             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
3592             <field name="code">44101</field>
3593             <field name="type">other</field>
3594             <field name="user_type" ref="account.data_account_type_payable"/>
3595             <field ref="a4410" name="parent_id"/>
3596         </record>
3597         <record id="a4411" model="account.account.template">
3598             <field name="name">Fournisseurs ordinaires</field>
3599             <field name="code">4411</field>
3600             <field name="type">view</field>
3601             <field name="user_type" ref="user_type_view"/>
3602             <field ref="a441" name="parent_id"/>
3603         </record>
3604         <record id="a44110" model="account.account.template">
3605             <field name="name">Fournisseurs belges</field>
3606             <field name="code">44110</field>
3607             <field name="type">other</field>
3608             <field name="user_type" ref="account.data_account_type_payable"/>
3609             <field ref="a4411" name="parent_id"/>
3610         </record>
3611         <record id="a44111" model="account.account.template">
3612             <field name="name">Fournisseurs CEE</field>
3613             <field name="code">44111</field>
3614             <field name="type">other</field>
3615             <field name="user_type" ref="account.data_account_type_payable"/>
3616             <field ref="a4411" name="parent_id"/>
3617         </record>
3618         <record id="a44112" model="account.account.template">
3619             <field name="name">Fournisseurs importation</field>
3620             <field name="code">44112</field>
3621             <field name="type">other</field>
3622             <field name="user_type" ref="account.data_account_type_payable"/>
3623             <field ref="a4411" name="parent_id"/>
3624         </record>
3625         <record id="a444" model="account.account.template">
3626             <field name="name">Factures à recevoir</field>
3627             <field name="code">444</field>
3628             <field name="type">other</field>
3629             <field name="user_type" ref="account.data_account_type_payable"/>
3630             <field ref="a44" name="parent_id"/>
3631         </record>
3632         <record id="a446" model="account.account.template">
3633             <field name="name">Acomptes reçus</field>
3634             <field name="code">446</field>
3635             <field name="type">other</field>
3636             <field name="user_type" ref="account.data_account_type_payable"/>
3637             <field ref="a44" name="parent_id"/>
3638         </record>
3639         <record id="a448" model="account.account.template">
3640             <field name="name">Compensations fournisseurs</field>
3641             <field name="code">448</field>
3642             <field name="type">other</field>
3643             <field name="user_type" ref="account.data_account_type_payable"/>
3644             <field ref="a44" name="parent_id"/>
3645         </record>
3646         <record id="a45" model="account.account.template">
3647             <field name="name">DETTES FISCALES, SALARIALES ET SOCIALES</field>
3648             <field name="code">45</field>
3649             <field name="type">view</field>
3650             <field name="user_type" ref="user_type_view"/>
3651             <field ref="a4" name="parent_id"/>
3652         </record>
3653         <record id="a450" model="account.account.template">
3654             <field name="name">Dettes fiscales estimées</field>
3655             <field name="code">450</field>
3656             <field name="type">view</field>
3657             <field name="user_type" ref="user_type_view"/>
3658             <field ref="a45" name="parent_id"/>
3659             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
3660         </record>
3661         <record id="a4501" model="account.account.template">
3662             <field name="name">à 4504 Impôts sur le résultat</field>
3663             <field name="code">4501</field>
3664             <field name="type">other</field>
3665             <field name="user_type" ref="account.data_account_type_payable"/>
3666             <field ref="a450" name="parent_id"/>
3667         </record>
3668         <record id="a4505" model="account.account.template">
3669             <field name="name">à 4507 Autres impôts en Belgique</field>
3670             <field name="code">4505</field>
3671             <field name="type">other</field>
3672             <field name="user_type" ref="account.data_account_type_payable"/>
3673             <field ref="a450" name="parent_id"/>
3674         </record>
3675         <record id="a4508" model="account.account.template">
3676             <field name="name">Impôts à l'étranger</field>
3677             <field name="code">4508</field>
3678             <field name="type">other</field>
3679             <field name="user_type" ref="account.data_account_type_payable"/>
3680             <field ref="a450" name="parent_id"/>
3681         </record>
3682         <record id="a451" model="account.account.template">
3683             <field name="name">T.V.A. à payer</field>
3684             <field name="code">451</field>
3685             <field name="type">view</field>
3686             <field name="user_type" ref="user_type_view"/>
3687             <field ref="a45" name="parent_id"/>
3688             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
3689         </record>
3690         <record id="a451054" model="account.account.template">
3691             <field name="name">T.V.A. à payer</field>
3692             <field name="code">451054</field>
3693             <field name="type">other</field>
3694             <field name="parent_id" ref="a451"/>
3695             <field name="reconcile" eval="0"/>
3696             <field name="user_type" ref="account.data_account_type_payable"/>
3697         </record>
3698         <record id="a451055" model="account.account.template">
3699             <field name="name">T.V.A. à payer - Intra-communautaire</field>
3700             <field name="code">451055</field>
3701             <field name="type">other</field>
3702             <field name="parent_id" ref="a451"/>
3703             <field name="reconcile" eval="0"/>
3704             <field name="user_type" ref="account.data_account_type_receivable"/>
3705         </record>
3706         <record id="a451056" model="account.account.template">
3707             <field name="name">T.V.A. à payer - Cocontractant</field>
3708             <field name="code">451056</field>
3709             <field name="type">other</field>
3710             <field name="parent_id" ref="a451"/>
3711             <field name="reconcile" eval="0"/>
3712             <field name="user_type" ref="account.data_account_type_receivable"/>
3713         </record>
3714         <record id="a451057" model="account.account.template">
3715             <field name="name">T.V.A. à payer - Import</field>
3716             <field name="code">451057</field>
3717             <field name="type">other</field>
3718             <field name="parent_id" ref="a451"/>
3719             <field name="reconcile" eval="0"/>
3720             <field name="user_type" ref="account.data_account_type_receivable"/>
3721         </record>
3722 <!-- unused?
3723         <record id="a4510" model="account.account.template">
3724             <field name="name">T.V.A. due</field>
3725             <field name="code">4510</field>
3726             <field name="type">view</field>
3727             <field name="user_type" ref="user_type_view"/>
3728             <field ref="a451" name="parent_id"/>
3729         </record>
3730         <record id="a4511" model="account.account.template">
3731             <field name="name">T.V.A. déductible</field>
3732             <field name="code">4511</field>
3733             <field name="type">other</field>
3734             <field name="user_type" ref="user_type_tax"/>
3735             <field ref="a451" name="parent_id"/>
3736         </record>
3737 -->
3738         <record id="a4512" model="account.account.template">
3739             <field name="name">Compte courant administration T.V.A.</field>
3740             <field name="code">4512</field>
3741             <field name="type">other</field>
3742             <field name="user_type" ref="account.data_account_type_payable"/>
3743             <field ref="a451" name="parent_id"/>
3744         </record>
3745         <record id="a4518" model="account.account.template">
3746             <field name="name">Taxe d'égalisation due</field>
3747             <field name="code">4518</field>
3748             <field name="type">other</field>
3749             <field name="user_type" ref="account.data_account_type_payable"/>
3750             <field ref="a451" name="parent_id"/>
3751         </record>
3752         <record id="a452" model="account.account.template">
3753             <field name="name">Impôts et taxes à payer</field>
3754             <field name="code">452</field>
3755             <field name="type">view</field>
3756             <field name="user_type" ref="user_type_view"/>
3757             <field ref="a45" name="parent_id"/>
3758             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
3759         </record>
3760         <record id="a4520" model="account.account.template">
3761             <field name="name">Autres impôts sur le résultat</field>
3762             <field name="code">4520</field>
3763             <field name="type">other</field>
3764             <field name="user_type" ref="account.data_account_type_payable"/>
3765             <field ref="a452" name="parent_id"/>
3766         </record>
3767         <record id="a4525" model="account.account.template">
3768             <field name="name">Autres impôts et taxes en Belgique</field>
3769             <field name="code">4525</field>
3770             <field name="type">view</field>
3771             <field name="user_type" ref="user_type_view"/>
3772             <field ref="a452" name="parent_id"/>
3773         </record>
3774         <record id="a45250" model="account.account.template">
3775             <field name="name">Précompte immobilier</field>
3776             <field name="code">45250</field>
3777             <field name="type">other</field>
3778             <field name="user_type" ref="account.data_account_type_payable"/>
3779             <field ref="a4525" name="parent_id"/>
3780         </record>
3781         <record id="a45251" model="account.account.template">
3782             <field name="name">Impôts communaux à payer</field>
3783             <field name="code">45251</field>
3784             <field name="type">other</field>
3785             <field name="user_type" ref="account.data_account_type_payable"/>
3786             <field ref="a4525" name="parent_id"/>
3787         </record>
3788         <record id="a45252" model="account.account.template">
3789             <field name="name">Impôts provinciaux à payer</field>
3790             <field name="code">45252</field>
3791             <field name="type">other</field>
3792             <field name="user_type" ref="account.data_account_type_payable"/>
3793             <field ref="a4525" name="parent_id"/>
3794         </record>
3795         <record id="a45253" model="account.account.template">
3796             <field name="name">Autres impôts et taxes à payer</field>
3797             <field name="code">45253</field>
3798             <field name="type">other</field>
3799             <field name="user_type" ref="account.data_account_type_payable"/>
3800             <field ref="a4525" name="parent_id"/>
3801         </record>
3802         <record id="a4528" model="account.account.template">
3803             <field name="name">Impôts et taxes à l'étranger</field>
3804             <field name="code">4528</field>
3805             <field name="type">other</field>
3806             <field name="user_type" ref="account.data_account_type_payable"/>
3807             <field ref="a452" name="parent_id"/>
3808         </record>
3809         <record id="a453" model="account.account.template">
3810             <field name="name">Précomptes retenus</field>
3811             <field name="code">453</field>
3812             <field name="type">view</field>
3813             <field name="user_type" ref="user_type_view"/>
3814             <field ref="a45" name="parent_id"/>
3815             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
3816         </record>
3817         <record id="a4530" model="account.account.template">
3818             <field name="name">Précompte professionnel retenu sur rémunérations</field>
3819             <field name="code">4530</field>
3820             <field name="type">other</field>
3821             <field name="user_type" ref="account.data_account_type_payable"/>
3822             <field ref="a453" name="parent_id"/>
3823         </record>
3824         <record id="a4531" model="account.account.template">
3825             <field name="name">Précompte professionnel retenu sur tantièmes</field>
3826             <field name="code">4531</field>
3827             <field name="type">other</field>
3828             <field name="user_type" ref="account.data_account_type_payable"/>
3829             <field ref="a453" name="parent_id"/>
3830         </record>
3831         <record id="a4532" model="account.account.template">
3832             <field name="name">Précompte mobilier retenu sur dividendes attribués</field>
3833             <field name="code">4532</field>
3834             <field name="type">other</field>
3835             <field name="user_type" ref="account.data_account_type_payable"/>
3836             <field ref="a453" name="parent_id"/>
3837         </record>
3838         <record id="a4533" model="account.account.template">
3839             <field name="name">Précompte mobilier retenu sur intérêts payés</field>
3840             <field name="code">4533</field>
3841             <field name="type">other</field>
3842             <field name="user_type" ref="account.data_account_type_payable"/>
3843             <field ref="a453" name="parent_id"/>
3844         </record>
3845         <record id="a4538" model="account.account.template">
3846             <field name="name">Autres précomptes retenus</field>
3847             <field name="code">4538</field>
3848             <field name="type">other</field>
3849             <field name="user_type" ref="account.data_account_type_payable"/>
3850             <field ref="a453" name="parent_id"/>
3851         </record>
3852         <record id="a454" model="account.account.template">
3853             <field name="name">Office National de la Sécurité Sociale</field>
3854             <field name="code">454</field>
3855             <field name="type">view</field>
3856             <field name="user_type" ref="user_type_view"/>
3857             <field ref="a45" name="parent_id"/>
3858             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
3859         </record>
3860         <record id="a4540" model="account.account.template">
3861             <field name="name">Arriérés</field>
3862             <field name="code">4540</field>
3863             <field name="type">other</field>
3864             <field name="user_type" ref="account.data_account_type_payable"/>
3865             <field ref="a454" name="parent_id"/>
3866         </record>
3867         <record id="a4541" model="account.account.template">
3868             <field name="name">1er trimestre</field>
3869             <field name="code">4541</field>
3870             <field name="type">other</field>
3871             <field name="user_type" ref="account.data_account_type_payable"/>
3872             <field ref="a454" name="parent_id"/>
3873         </record>
3874         <record id="a4542" model="account.account.template">
3875             <field name="name">2ème trimestre</field>
3876             <field name="code">4542</field>
3877             <field name="type">other</field>
3878             <field name="user_type" ref="account.data_account_type_payable"/>
3879             <field ref="a454" name="parent_id"/>
3880         </record>
3881         <record id="a4543" model="account.account.template">
3882             <field name="name">3ème trimestre</field>
3883             <field name="code">4543</field>
3884             <field name="type">other</field>
3885             <field name="user_type" ref="account.data_account_type_payable"/>
3886             <field ref="a454" name="parent_id"/>
3887         </record>
3888         <record id="a4544" model="account.account.template">
3889             <field name="name">4ème trimestre</field>
3890             <field name="code">4544</field>
3891             <field name="type">other</field>
3892             <field name="user_type" ref="account.data_account_type_payable"/>
3893             <field ref="a454" name="parent_id"/>
3894         </record>
3895         <record id="a455" model="account.account.template">
3896             <field name="name">Rémunérations</field>
3897             <field name="code">455</field>
3898             <field name="type">view</field>
3899             <field name="user_type" ref="user_type_view"/>
3900             <field ref="a45" name="parent_id"/>
3901             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
3902         </record>
3903         <record id="a4550" model="account.account.template">
3904             <field name="name">Administrateurs, gérants et commissaires</field>
3905             <field name="code">4550</field>
3906             <field name="type">payable</field>
3907             <field name="user_type" ref="account.data_account_type_payable"/>
3908             <field ref="a455" name="parent_id"/>
3909         </record>
3910         <record id="a4551" model="account.account.template">
3911             <field name="name">Direction</field>
3912             <field name="code">4551</field>
3913             <field name="type">payable</field>
3914             <field name="user_type" ref="account.data_account_type_payable"/>
3915             <field ref="a455" name="parent_id"/>
3916         </record>
3917         <record id="a4552" model="account.account.template">
3918             <field name="name">Employés</field>
3919             <field name="code">4552</field>
3920             <field name="type">payable</field>
3921             <field name="user_type" ref="account.data_account_type_payable"/>
3922             <field ref="a455" name="parent_id"/>
3923         </record>
3924         <record id="a4553" model="account.account.template">
3925             <field name="name">Ouvriers</field>
3926             <field name="code">4553</field>
3927             <field name="type">payable</field>
3928             <field name="user_type" ref="account.data_account_type_payable"/>
3929             <field ref="a455" name="parent_id"/>
3930         </record>
3931         <record id="a456" model="account.account.template">
3932             <field name="name">Pécules de vacances</field>
3933             <field name="code">456</field>
3934             <field name="type">view</field>
3935             <field name="user_type" ref="user_type_view"/>
3936             <field ref="a45" name="parent_id"/>
3937             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
3938         </record>
3939         <record id="a4560" model="account.account.template">
3940             <field name="name">Direction</field>
3941             <field name="code">4560</field>
3942             <field name="type">other</field>
3943             <field name="user_type" ref="account.data_account_type_payable"/>
3944             <field ref="a456" name="parent_id"/>
3945         </record>
3946         <record id="a4561" model="account.account.template">
3947             <field name="name">Employés</field>
3948             <field name="code">4561</field>
3949             <field name="type">other</field>
3950             <field name="user_type" ref="account.data_account_type_payable"/>
3951             <field ref="a456" name="parent_id"/>
3952         </record>
3953         <record id="a4562" model="account.account.template">
3954             <field name="name">Ouvriers</field>
3955             <field name="code">4562</field>
3956             <field name="type">other</field>
3957             <field name="user_type" ref="account.data_account_type_payable"/>
3958             <field ref="a456" name="parent_id"/>
3959         </record>
3960         <record id="a459" model="account.account.template">
3961             <field name="name">Autres dettes sociales</field>
3962             <field name="code">459</field>
3963             <field name="type">view</field>
3964             <field name="user_type" ref="user_type_view"/>
3965             <field ref="a45" name="parent_id"/>
3966             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
3967         </record>
3968         <record id="a4590" model="account.account.template">
3969             <field name="name">Provision pour gratifications de fin d'année</field>
3970             <field name="code">4590</field>
3971             <field name="type">other</field>
3972             <field name="user_type" ref="account.data_account_type_payable"/>
3973             <field ref="a459" name="parent_id"/>
3974         </record>
3975         <record id="a4591" model="account.account.template">
3976             <field name="name">Départs de personnel</field>
3977             <field name="code">4591</field>
3978             <field name="type">other</field>
3979             <field name="user_type" ref="account.data_account_type_payable"/>
3980             <field ref="a459" name="parent_id"/>
3981         </record>
3982         <record id="a4592" model="account.account.template">
3983             <field name="name">Oppositions sur rémunérations</field>
3984             <field name="code">4592</field>
3985             <field name="type">other</field>
3986             <field name="user_type" ref="account.data_account_type_payable"/>
3987             <field ref="a459" name="parent_id"/>
3988         </record>
3989         <record id="a4593" model="account.account.template">
3990             <field name="name">Assurances relatives au personnel</field>
3991             <field name="code">4593</field>
3992             <field name="type">view</field>
3993             <field name="user_type" ref="user_type_view"/>
3994             <field ref="a459" name="parent_id"/>
3995         </record>
3996         <record id="a45930" model="account.account.template">
3997             <field name="name">Assurance loi</field>
3998             <field name="code">45930</field>
3999             <field name="type">other</field>
4000             <field name="user_type" ref="account.data_account_type_payable"/>
4001             <field ref="a4593" name="parent_id"/>
4002         </record>
4003         <record id="a45931" model="account.account.template">
4004             <field name="name">Assurance salaire garanti </field>
4005             <field name="code">45931</field>
4006             <field name="type">other</field>
4007             <field name="user_type" ref="account.data_account_type_payable"/>
4008             <field ref="a4593" name="parent_id"/>
4009         </record>
4010         <record id="a45932" model="account.account.template">
4011             <field name="name">Assurance groupe </field>
4012             <field name="code">45932</field>
4013             <field name="type">other</field>
4014             <field name="user_type" ref="account.data_account_type_payable"/>
4015             <field ref="a4593" name="parent_id"/>
4016         </record>
4017         <record id="a45933" model="account.account.template">
4018             <field name="name">Assurances individuelles</field>
4019             <field name="code">45933</field>
4020             <field name="type">other</field>
4021             <field name="user_type" ref="account.data_account_type_payable"/>
4022             <field ref="a4593" name="parent_id"/>
4023         </record>
4024         <record id="a4594" model="account.account.template">
4025             <field name="name">Caisse d'assurances sociales pour travailleurs indépendants</field>
4026             <field name="code">4594</field>
4027             <field name="type">other</field>
4028             <field name="user_type" ref="account.data_account_type_payable"/>
4029             <field ref="a459" name="parent_id"/>
4030         </record>
4031         <record id="a4597" model="account.account.template">
4032             <field name="name">Dettes et provisions sociales diverses</field>
4033             <field name="code">4597</field>
4034             <field name="type">other</field>
4035             <field name="user_type" ref="account.data_account_type_payable"/>
4036             <field ref="a459" name="parent_id"/>
4037         </record>
4038         <record id="a46" model="account.account.template">
4039             <field name="name">ACOMPTES RECUS SUR COMMANDES</field>
4040             <field name="code">46</field>
4041             <field name="type">other</field>
4042             <field name="user_type" ref="account.data_account_type_payable"/>
4043             <field ref="a4" name="parent_id"/>
4044             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_acomptesreussurcommandes8'))]"/>
4045         </record>
4046         <record id="a47" model="account.account.template">
4047             <field name="name">DETTES DECOULANT DE L'AFFECTATION DES RESULTATS</field>
4048             <field name="code">47</field>
4049             <field name="type">view</field>
4050             <field name="user_type" ref="user_type_view"/>
4051             <field ref="a4" name="parent_id"/>
4052             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes8'))]"/>
4053         </record>
4054         <record id="a470" model="account.account.template">
4055             <field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
4056             <field name="code">470</field>
4057             <field name="type">other</field>
4058             <field name="user_type" ref="account.data_account_type_payable"/>
4059             <field ref="a47" name="parent_id"/>
4060         </record>
4061         <record id="a471" model="account.account.template">
4062             <field name="name">Dividendes de l'exercice</field>
4063             <field name="code">471</field>
4064             <field name="type">other</field>
4065             <field name="user_type" ref="account.data_account_type_payable"/>
4066             <field ref="a47" name="parent_id"/>
4067         </record>
4068         <record id="a472" model="account.account.template">
4069             <field name="name">Tantièmes de l'exercice</field>
4070             <field name="code">472</field>
4071             <field name="type">other</field>
4072             <field name="user_type" ref="account.data_account_type_payable"/>
4073             <field ref="a47" name="parent_id"/>
4074         </record>
4075         <record id="a473" model="account.account.template">
4076             <field name="name">Autres allocataires</field>
4077             <field name="code">473</field>
4078             <field name="type">other</field>
4079             <field name="user_type" ref="account.data_account_type_payable"/>
4080             <field ref="a47" name="parent_id"/>
4081         </record>
4082         <record id="a48" model="account.account.template">
4083             <field name="name">DETTES DIVERSES</field>
4084             <field name="code">48</field>
4085             <field name="type">view</field>
4086             <field name="user_type" ref="user_type_view"/>
4087             <field ref="a4" name="parent_id"/>
4088             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes8'))]"/>
4089         </record>
4090         <record id="a480" model="account.account.template">
4091             <field name="name">Obligations et coupons échus</field>
4092             <field name="code">480</field>
4093             <field name="type">other</field>
4094             <field name="user_type" ref="account.data_account_type_payable"/>
4095             <field ref="a48" name="parent_id"/>
4096         </record>
4097         <record id="a481" model="account.account.template">
4098             <field name="name">Actionnaires - capital à rembourser</field>
4099             <field name="code">481</field>
4100             <field name="type">other</field>
4101             <field name="user_type" ref="account.data_account_type_payable"/>
4102             <field ref="a48" name="parent_id"/>
4103         </record>
4104         <record id="a482" model="account.account.template">
4105             <field name="name">Participation du personnel à payer</field>
4106             <field name="code">482</field>
4107             <field name="type">other</field>
4108             <field name="user_type" ref="account.data_account_type_payable"/>
4109             <field ref="a48" name="parent_id"/>
4110         </record>
4111         <record id="a483" model="account.account.template">
4112             <field name="name">Acomptes reçus d'autres tiers à moins d'un an</field>
4113             <field name="code">483</field>
4114             <field name="type">other</field>
4115             <field name="user_type" ref="account.data_account_type_payable"/>
4116             <field ref="a48" name="parent_id"/>
4117         </record>
4118         <record id="a486" model="account.account.template">
4119             <field name="name">Emballages et matériel consignés</field>
4120             <field name="code">486</field>
4121             <field name="type">other</field>
4122             <field name="user_type" ref="account.data_account_type_payable"/>
4123             <field ref="a48" name="parent_id"/>
4124         </record>
4125         <record id="a488" model="account.account.template">
4126             <field name="name">Cautionnements reçus en numéraires</field>
4127             <field name="code">488</field>
4128             <field name="type">other</field>
4129             <field name="user_type" ref="account.data_account_type_payable"/>
4130             <field ref="a48" name="parent_id"/>
4131         </record>
4132         <record id="a489" model="account.account.template">
4133             <field name="name">Autres dettes diverses</field>
4134             <field name="code">489</field>
4135             <field name="type">other</field>
4136             <field name="user_type" ref="account.data_account_type_payable"/>
4137             <field ref="a48" name="parent_id"/>
4138         </record>
4139         <record id="a49" model="account.account.template">
4140             <field name="name">COMPTES DE REGULARISATION ET COMPTES D'ATTENTE</field>
4141             <field name="code">49</field>
4142             <field name="type">view</field>
4143             <field name="user_type" ref="user_type_view"/>
4144             <field ref="a4" name="parent_id"/>
4145         </record>
4146         <record id="a490" model="account.account.template">
4147             <field name="name">Charges à reporter</field>
4148             <field name="code">490</field>
4149             <field name="type">other</field>
4150             <field name="user_type" ref="account.data_account_type_payable"/>
4151             <field ref="a49" name="parent_id"/>
4152             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation1'))]"/>
4153         </record>
4154         <record id="a491" model="account.account.template">
4155             <field name="name">Produits acquis</field>
4156             <field name="code">491</field>
4157             <field name="type">view</field>
4158             <field name="user_type" ref="user_type_view"/>
4159             <field ref="a49" name="parent_id"/>
4160             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation1'))]"/>
4161         </record>
4162         <record id="a4910" model="account.account.template">
4163             <field name="name">Produits d'exploitation</field>
4164             <field name="code">4910</field>
4165             <field name="type">view</field>
4166             <field name="user_type" ref="user_type_view"/>
4167             <field ref="a491" name="parent_id"/>
4168         </record>
4169         <record id="a49100" model="account.account.template">
4170             <field name="name">Ristournes, rabais à obtenir</field>
4171             <field name="code">49100</field>
4172             <field name="type">other</field>
4173             <field name="user_type" ref="account.data_account_type_payable"/>
4174             <field ref="a4910" name="parent_id"/>
4175         </record>
4176         <record id="a49101" model="account.account.template">
4177             <field name="name">Commissions à obtenir</field>
4178             <field name="code">49101</field>
4179             <field name="type">other</field>
4180             <field name="user_type" ref="account.data_account_type_payable"/>
4181             <field ref="a4910" name="parent_id"/>
4182         </record>
4183         <record id="a49102" model="account.account.template">
4184             <field name="name">Autres produits d'exploitation</field>
4185             <field name="code">49102</field>
4186             <field name="type">other</field>
4187             <field name="user_type" ref="account.data_account_type_payable"/>
4188             <field ref="a4910" name="parent_id"/>
4189         </record>
4190         <record id="a4911" model="account.account.template">
4191             <field name="name">Produits financiers</field>
4192             <field name="code">4911</field>
4193             <field name="type">view</field>
4194             <field name="user_type" ref="user_type_view"/>
4195             <field ref="a491" name="parent_id"/>
4196         </record>
4197         <record id="a49110" model="account.account.template">
4198             <field name="name">Intérêts courus et non échus sur prêts et débits</field>
4199             <field name="code">49110</field>
4200             <field name="type">other</field>
4201             <field name="user_type" ref="account.data_account_type_payable"/>
4202             <field ref="a4911" name="parent_id"/>
4203         </record>
4204         <record id="a49111" model="account.account.template">
4205             <field name="name">Autres produits financiers</field>
4206             <field name="code">49111</field>
4207             <field name="type">other</field>
4208             <field name="user_type" ref="account.data_account_type_payable"/>
4209             <field ref="a4911" name="parent_id"/>
4210         </record>
4211         <record id="a492" model="account.account.template">
4212             <field name="name">Charges à imputer</field>
4213             <field name="code">492</field>
4214             <field name="type">other</field>
4215             <field name="user_type" ref="account.data_account_type_payable"/>
4216             <field ref="a49" name="parent_id"/>
4217             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation2'))]"/>
4218         </record>
4219         <record id="a493" model="account.account.template">
4220             <field name="name">Produits à reporter</field>
4221             <field name="code">493</field>
4222             <field name="type">view</field>
4223             <field name="user_type" ref="user_type_view"/>
4224             <field ref="a49" name="parent_id"/>
4225             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation2'))]"/>
4226         </record>
4227         <record id="a4930" model="account.account.template">
4228             <field name="name">Produits d'exploitation à reporter</field>
4229             <field name="code">4930</field>
4230             <field name="type">other</field>
4231             <field name="user_type" ref="account.data_account_type_payable"/>
4232             <field ref="a493" name="parent_id"/>
4233         </record>
4234         <record id="a4931" model="account.account.template">
4235             <field name="name">Produits financiers à reporter</field>
4236             <field name="code">4931</field>
4237             <field name="type">other</field>
4238             <field name="user_type" ref="account.data_account_type_payable"/>
4239             <field ref="a493" name="parent_id"/>
4240         </record>
4241         <record id="a499" model="account.account.template">
4242             <field name="name">Comptes d'attente</field>
4243             <field name="code">499</field>
4244             <field name="type">view</field>
4245             <field name="user_type" ref="user_type_view"/>
4246             <field ref="a49"  name="parent_id"/>
4247         </record>
4248         <record id="a4990" model="account.account.template">
4249             <field name="name">Compte d'attente</field>
4250             <field name="code">4990</field>
4251             <field name="type">other</field>
4252             <field name="user_type" ref="account.data_account_type_payable"/>
4253             <field ref="a499" name="parent_id"/>
4254         </record>
4255         <record id="a4991" model="account.account.template">
4256             <field name="name">Compte de répartition périodique des charges</field>
4257             <field name="code">4991</field>
4258             <field name="type">other</field>
4259             <field name="user_type" ref="account.data_account_type_payable"/>
4260             <field ref="a499" name="parent_id"/>
4261         </record>
4262         <record id="a4999" model="account.account.template">
4263             <field name="name">Transferts d'exercice</field>
4264             <field name="code">4999</field>
4265             <field name="type">other</field>
4266             <field name="user_type" ref="account.data_account_type_payable"/>
4267             <field ref="a499" name="parent_id"/>
4268         </record>
4269         <record id="a5" model="account.account.template">
4270             <field name="name">CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES</field>
4271             <field name="code">5</field>
4272             <field name="type">view</field>
4273             <field name="user_type" ref="user_type_view"/>
4274             <field ref="a_root" name="parent_id"/>
4275         </record>
4276         <record id="a50" model="account.account.template">
4277             <field name="name">ACTIONS PROPRES</field>
4278             <field name="code">50</field>
4279             <field name="type">other</field>
4280             <field name="user_type" ref="account.data_account_type_cash"/>
4281             <field ref="a5" name="parent_id"/>
4282             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
4283         </record>
4284         <record id="a51" model="account.account.template">
4285             <field name="name">ACTIONS ET PARTS</field>
4286             <field name="code">51</field>
4287             <field name="type">view</field>
4288             <field name="user_type" ref="user_type_view"/>
4289             <field ref="a5" name="parent_id"/>
4290             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
4291         </record>
4292         <record id="a510" model="account.account.template">
4293             <field name="name">Valeur d'acquisition</field>
4294             <field name="code">510</field>
4295             <field name="type">other</field>
4296             <field name="user_type" ref="account.data_account_type_cash"/>
4297             <field ref="a51" name="parent_id"/>
4298         </record>
4299         <record id="a511" model="account.account.template">
4300             <field name="name">Montants non appelés</field>
4301             <field name="code">511</field>
4302             <field name="type">other</field>
4303             <field name="user_type" ref="account.data_account_type_cash"/>
4304             <field ref="a51" name="parent_id"/>
4305         </record>
4306         <record id="a519" model="account.account.template">
4307             <field name="name">Réductions de valeur actées</field>
4308             <field name="code">519</field>
4309             <field name="type">other</field>
4310             <field name="user_type" ref="account.data_account_type_cash"/>
4311             <field ref="a51" name="parent_id"/>
4312         </record>
4313         <record id="a52" model="account.account.template">
4314             <field name="name">TITRES A REVENUS FIXES</field>
4315             <field name="code">52</field>
4316             <field name="type">view</field>
4317             <field name="user_type" ref="user_type_view"/>
4318             <field ref="a5" name="parent_id"/>
4319             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
4320         </record>
4321         <record id="a520" model="account.account.template">
4322             <field name="name">Valeur d'acquisition</field>
4323             <field name="code">520</field>
4324             <field name="type">other</field>
4325             <field name="user_type" ref="account.data_account_type_cash"/>
4326             <field ref="a52" name="parent_id"/>
4327         </record>
4328         <record id="a529" model="account.account.template">
4329             <field name="name">Réductions de valeur actées</field>
4330             <field name="code">529</field>
4331             <field name="type">other</field>
4332             <field name="user_type" ref="account.data_account_type_cash"/>
4333             <field ref="a52" name="parent_id"/>
4334         </record>
4335         <record id="a53" model="account.account.template">
4336             <field name="name">DEPOTS A TERME</field>
4337             <field name="code">53</field>
4338             <field name="type">view</field>
4339             <field name="user_type" ref="user_type_view"/>
4340             <field ref="a5" name="parent_id"/>
4341             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
4342         </record>
4343         <record id="a530" model="account.account.template">
4344             <field name="name">De plus d'un an</field>
4345             <field name="code">530</field>
4346             <field name="type">other</field>
4347             <field name="user_type" ref="account.data_account_type_cash"/>
4348             <field ref="a53" name="parent_id"/>
4349         </record>
4350         <record id="a531" model="account.account.template">
4351             <field name="name">De plus d'un mois et à un an au plus</field>
4352             <field name="code">531</field>
4353             <field name="type">other</field>
4354             <field name="user_type" ref="account.data_account_type_cash"/>
4355             <field ref="a53" name="parent_id"/>
4356         </record>
4357         <record id="a532" model="account.account.template">
4358             <field name="name">D'un mois au plus</field>
4359             <field name="code">532</field>
4360             <field name="type">other</field>
4361             <field name="user_type" ref="account.data_account_type_cash"/>
4362             <field ref="a53" name="parent_id"/>
4363         </record>
4364         <record id="a539" model="account.account.template">
4365             <field name="name">Réductions de valeur actées</field>
4366             <field name="code">539</field>
4367             <field name="type">other</field>
4368             <field name="user_type" ref="account.data_account_type_cash"/>
4369             <field ref="a53" name="parent_id"/>
4370         </record>
4371         <record id="a54" model="account.account.template">
4372             <field name="name">VALEURS ECHUES A L'ENCAISSEMENT</field>
4373             <field name="code">54</field>
4374             <field name="type">view</field>
4375             <field name="user_type" ref="user_type_view"/>
4376             <field ref="a5" name="parent_id"/>
4377             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
4378         </record>
4379         <record id="a540" model="account.account.template">
4380             <field name="name">Chèques à encaisser</field>
4381             <field name="code">540</field>
4382             <field name="type">other</field>
4383             <field name="user_type" ref="account.data_account_type_cash"/>
4384             <field ref="a54" name="parent_id"/>
4385         </record>
4386         <record id="a541" model="account.account.template">
4387             <field name="name">Coupons à encaisser</field>
4388             <field name="code">541</field>
4389             <field name="type">other</field>
4390             <field name="user_type" ref="account.data_account_type_cash"/>
4391             <field ref="a54" name="parent_id"/>
4392         </record>
4393         <record id="a55" model="account.account.template">
4394             <field name="name">ETABLISSEMENTS DE CREDIT.</field>
4395             <field name="code">55</field>
4396             <field name="type">view</field>
4397             <field name="user_type" ref="user_type_view"/>
4398             <field ref="a5" name="parent_id"/>
4399             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
4400         </record>
4401         <record id="a550" model="account.account.template">
4402             <field name="name">Comptes ouverts auprès des divers établissements</field>
4403             <field name="code">550</field>
4404             <field name="type">view</field>
4405             <field name="user_type" ref="user_type_view"/>
4406             <field ref="a55" name="parent_id"/>
4407         </record>
4408         <record id="a56" model="account.account.template">
4409             <field name="name">OFFICE DES CHEQUES POSTAUX</field>
4410             <field name="code">56</field>
4411             <field name="type">view</field>
4412             <field name="user_type" ref="user_type_view"/>
4413             <field ref="a5" name="parent_id"/>
4414             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
4415         </record>
4416         <record id="a560" model="account.account.template">
4417             <field name="name">Compte courant</field>
4418             <field name="code">560</field>
4419             <field name="type">other</field>
4420             <field name="user_type" ref="account.data_account_type_cash"/>
4421             <field ref="a56" name="parent_id"/>
4422         </record>
4423         <record id="a561" model="account.account.template">
4424             <field name="name">Chèques émis</field>
4425             <field name="code">561</field>
4426             <field name="type">other</field>
4427             <field name="user_type" ref="account.data_account_type_cash"/>
4428             <field ref="a56" name="parent_id"/>
4429         </record>
4430         <record id="a57" model="account.account.template">
4431             <field name="name">CAISSES</field>
4432             <field name="code">57</field>
4433             <field name="type">view</field>
4434             <field name="user_type" ref="user_type_view"/>
4435             <field ref="a5" name="parent_id"/>
4436             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
4437         </record>
4438         <record id="a570" model="account.account.template">
4439             <field name="name">Caisses - espèces</field>
4440             <field name="code">570</field>
4441             <field name="type">view</field>
4442             <field name="user_type" ref="user_type_view"/>
4443             <field ref="a57" name="parent_id"/>
4444         </record>
4445         <record id="cash" model="account.account.template">
4446             <field name="name">Caisse principale</field>
4447             <field name="code">5700</field>
4448             <field name="type">other</field>
4449             <field name="user_type" ref="account.data_account_type_cash"/>
4450             <field ref="a570" name="parent_id"/>
4451         </record>
4452         <record id="a578" model="account.account.template">
4453             <field name="name">Caisses - timbres</field>
4454             <field name="code">578</field>
4455             <field name="type">other</field>
4456             <field name="user_type" ref="account.data_account_type_cash"/>
4457             <field ref="a57" name="parent_id"/>
4458         </record>
4459         <record id="a58" model="account.account.template">
4460             <field name="name">VIREMENTS INTERNES</field>
4461             <field name="code">58</field>
4462             <field name="type">other</field>
4463             <field name="user_type" ref="account.data_account_type_cash"/>
4464             <field ref="a5" name="parent_id"/>
4465             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
4466         </record>
4467         <record id="a6" model="account.account.template">
4468             <field name="name">CLASSE 6. - CHARGES</field>
4469             <field name="code">6</field>
4470             <field name="type">view</field>
4471             <field name="user_type" ref="user_type_view"/>
4472             <field ref="a_root" name="parent_id"/>
4473             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficeperteencours0'))]"/>
4474         </record>
4475         <record id="a60" model="account.account.template">
4476             <field name="name">APPROVISIONNEMENTS ET MARCHANDISES</field>
4477             <field name="code">60</field>
4478             <field name="type">view</field>
4479             <field name="user_type" ref="user_type_view"/>
4480             <field ref="a6" name="parent_id"/>
4481             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_appro_mbsd3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
4482         </record>
4483         <record id="a_expense" model="account.account.template">
4484             <field name="name">Achats de matières premières</field>
4485             <field name="code">600</field>
4486             <field name="type">other</field>
4487             <field name="user_type" ref="account.data_account_type_expense"/>
4488             <field ref="a60" name="parent_id"/>
4489         </record>
4490         <record id="a601" model="account.account.template">
4491             <field name="name">Achats de fournitures</field>
4492             <field name="code">601</field>
4493             <field name="type">other</field>
4494             <field name="user_type" ref="account.data_account_type_expense"/>
4495             <field ref="a60" name="parent_id"/>
4496         </record>
4497         <record id="a602" model="account.account.template">
4498             <field name="name">Achats de services, travaux et études</field>
4499             <field name="code">602</field>
4500             <field name="type">other</field>
4501             <field name="user_type" ref="account.data_account_type_expense"/>
4502             <field ref="a60" name="parent_id"/>
4503         </record>
4504         <record id="a603" model="account.account.template">
4505             <field name="name">Sous-traitances générales</field>
4506             <field name="code">603</field>
4507             <field name="type">other</field>
4508             <field name="user_type" ref="account.data_account_type_expense"/>
4509             <field ref="a60" name="parent_id"/>
4510         </record>
4511         <record id="a604" model="account.account.template">
4512             <field name="name">Achats de marchandises</field>
4513             <field name="code">604</field>
4514             <field name="type">other</field>
4515             <field name="user_type" ref="account.data_account_type_expense"/>
4516             <field ref="a60" name="parent_id"/>
4517         </record>
4518         <record id="a605" model="account.account.template">
4519             <field name="name">Achats d'immeubles destinés à la revente</field>
4520             <field name="code">605</field>
4521             <field name="type">other</field>
4522             <field name="user_type" ref="account.data_account_type_expense"/>
4523             <field ref="a60" name="parent_id"/>
4524         </record>
4525         <record id="a608" model="account.account.template">
4526             <field name="name">Remises, ristournes et rabais obtenus sur achats</field>
4527             <field name="code">608</field>
4528             <field name="type">other</field>
4529             <field name="user_type" ref="account.data_account_type_expense"/>
4530             <field ref="a60" name="parent_id"/>
4531         </record>
4532         <record id="a609" model="account.account.template">
4533             <field name="name">Variations de stocks</field>
4534             <field name="code">609</field>
4535             <field name="type">view</field>
4536             <field name="user_type" ref="user_type_view"/>
4537             <field ref="a60" name="parent_id"/>
4538         </record>
4539         <record id="a6090" model="account.account.template">
4540             <field name="name">De matières premières</field>
4541             <field name="code">6090</field>
4542             <field name="type">other</field>
4543             <field name="user_type" ref="account.data_account_type_expense"/>
4544             <field ref="a609" name="parent_id"/>
4545         </record>
4546         <record id="a6091" model="account.account.template">
4547             <field name="name">De fournitures</field>
4548             <field name="code">6091</field>
4549             <field name="type">other</field>
4550             <field name="user_type" ref="account.data_account_type_expense"/>
4551             <field ref="a609" name="parent_id"/>
4552         </record>
4553         <record id="a6094" model="account.account.template">
4554             <field name="name">De marchandises</field>
4555             <field name="code">6094</field>
4556             <field name="type">other</field>
4557             <field name="user_type" ref="account.data_account_type_expense"/>
4558             <field ref="a609" name="parent_id"/>
4559         </record>
4560         <record id="a6095" model="account.account.template">
4561             <field name="name">D'immeubles destinés à la vente</field>
4562             <field name="code">6095</field>
4563             <field name="type">other</field>
4564             <field name="user_type" ref="account.data_account_type_expense"/>
4565             <field ref="a609" name="parent_id"/>
4566         </record>
4567         <record id="a61" model="account.account.template">
4568             <field name="name">SERVICES ET BIENS DIVERS</field>
4569             <field name="code">61</field>
4570             <field name="type">view</field>
4571             <field name="user_type" ref="user_type_view"/>
4572             <field ref="a6" name="parent_id"/>
4573             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_appro_mbsd3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
4574         </record>
4575         <record id="a610" model="account.account.template">
4576             <field name="name">Loyers et charges locatives</field>
4577             <field name="code">610</field>
4578             <field name="type">view</field>
4579             <field name="user_type" ref="user_type_view"/>
4580             <field ref="a61" name="parent_id"/>
4581         </record>
4582         <record id="a6100" model="account.account.template">
4583             <field name="name">Loyers divers</field>
4584             <field name="code">6100</field>
4585             <field name="type">other</field>
4586             <field name="user_type" ref="account.data_account_type_expense"/>
4587             <field ref="a610" name="parent_id"/>
4588         </record>
4589         <record id="a6101" model="account.account.template">
4590             <field name="name">Charges locatives</field>
4591             <field name="code">6101</field>
4592             <field name="type">other</field>
4593             <field name="user_type" ref="account.data_account_type_expense"/>
4594             <field ref="a610" name="parent_id"/>
4595         </record>
4596         <record id="a611" model="account.account.template">
4597             <field name="name">Entretien et réparation</field>
4598             <field name="code">611</field>
4599             <field name="type">other</field>
4600             <field name="user_type" ref="account.data_account_type_expense"/>
4601             <field ref="a61" name="parent_id"/>
4602         </record>
4603         <record id="a612" model="account.account.template">
4604             <field name="name">Fournitures faites à l'entreprise</field>
4605             <field name="code">612</field>
4606             <field name="type">view</field>
4607             <field name="user_type" ref="user_type_view"/>
4608             <field ref="a61" name="parent_id"/>
4609         </record>
4610         <record id="a6120" model="account.account.template">
4611             <field name="name">Eau, gaz, électricité, vapeur</field>
4612             <field name="code">6120</field>
4613             <field name="type">view</field>
4614             <field name="user_type" ref="user_type_view"/>
4615             <field ref="a612" name="parent_id"/>
4616         </record>
4617         <record id="a61200" model="account.account.template">
4618             <field name="name">Eau</field>
4619             <field name="code">61200</field>
4620             <field name="type">other</field>
4621             <field name="user_type" ref="account.data_account_type_expense"/>
4622             <field ref="a6120" name="parent_id"/>
4623         </record>
4624         <record id="a61201" model="account.account.template">
4625             <field name="name">Gaz</field>
4626             <field name="code">61201</field>
4627             <field name="type">other</field>
4628             <field name="user_type" ref="account.data_account_type_expense"/>
4629             <field ref="a6120" name="parent_id"/>
4630         </record>
4631         <record id="a61202" model="account.account.template">
4632             <field name="name">Electricité</field>
4633             <field name="code">61202</field>
4634             <field name="type">other</field>
4635             <field name="user_type" ref="account.data_account_type_expense"/>
4636             <field ref="a6120" name="parent_id"/>
4637         </record>
4638         <record id="a61203" model="account.account.template">
4639             <field name="name">Vapeur</field>
4640             <field name="code">61203</field>
4641             <field name="type">other</field>
4642             <field name="user_type" ref="account.data_account_type_expense"/>
4643             <field ref="a6120" name="parent_id"/>
4644         </record>
4645         <record id="a6121" model="account.account.template">
4646             <field name="name">Téléphone, télégrammes, télex, téléfax, frais postaux</field>
4647             <field name="code">6121</field>
4648             <field name="type">view</field>
4649             <field name="user_type" ref="user_type_view"/>
4650             <field ref="a612" name="parent_id"/>
4651         </record>
4652         <record id="a61210" model="account.account.template">
4653             <field name="name">Téléphone</field>
4654             <field name="code">61210</field>
4655             <field name="type">other</field>
4656             <field name="user_type" ref="account.data_account_type_expense"/>
4657             <field ref="a6121" name="parent_id"/>
4658         </record>
4659         <record id="a61211" model="account.account.template">
4660             <field name="name">Télégrammes</field>
4661             <field name="code">61211</field>
4662             <field name="type">other</field>
4663             <field name="user_type" ref="account.data_account_type_expense"/>
4664             <field ref="a6121" name="parent_id"/>
4665         </record>
4666         <record id="a61212" model="account.account.template">
4667             <field name="name">Télex et téléfax</field>
4668             <field name="code">61212</field>
4669             <field name="type">other</field>
4670             <field name="user_type" ref="account.data_account_type_expense"/>
4671             <field ref="a6121" name="parent_id"/>
4672         </record>
4673         <record id="a61213" model="account.account.template">
4674             <field name="name">Frais postaux</field>
4675             <field name="code">61213</field>
4676             <field name="type">other</field>
4677             <field name="user_type" ref="account.data_account_type_expense"/>
4678             <field ref="a6121" name="parent_id"/>
4679         </record>
4680         <record id="a6122" model="account.account.template">
4681             <field name="name">Livres, bibliothèque</field>
4682             <field name="code">6122</field>
4683             <field name="type">other</field>
4684             <field name="user_type" ref="account.data_account_type_expense"/>
4685             <field ref="a612" name="parent_id"/>
4686         </record>
4687         <record id="a6123" model="account.account.template">
4688             <field name="name">Imprimés et fournitures de bureau</field>
4689             <field name="code">6123</field>
4690             <field name="type">other</field>
4691             <field name="user_type" ref="account.data_account_type_expense"/>
4692             <field ref="a612" name="parent_id"/>
4693         </record>
4694         <record id="a613" model="account.account.template">
4695             <field name="name">Rétributions de tiers</field>
4696             <field name="code">613</field>
4697             <field name="type">view</field>
4698             <field name="user_type" ref="user_type_view"/>
4699             <field ref="a61" name="parent_id"/>
4700         </record>
4701         <record id="a6130" model="account.account.template">
4702             <field name="name">Redevances et royalties</field>
4703             <field name="code">6130</field>
4704             <field name="type">view</field>
4705             <field name="user_type" ref="user_type_view"/>
4706             <field ref="a613" name="parent_id"/>
4707         </record>
4708         <record id="a61300" model="account.account.template">
4709             <field name="name">Redevances pour brevets, licences, marques, accessoires</field>
4710             <field name="code">61300</field>
4711             <field name="type">other</field>
4712             <field name="user_type" ref="account.data_account_type_expense"/>
4713             <field ref="a6130" name="parent_id"/>
4714         </record>
4715         <record id="a61301" model="account.account.template">
4716             <field name="name">Autres redevances</field>
4717             <field name="code">61301</field>
4718             <field name="type">other</field>
4719             <field name="user_type" ref="account.data_account_type_expense"/>
4720             <field ref="a6130" name="parent_id"/>
4721         </record>
4722         <record id="a6131" model="account.account.template">
4723             <field name="name">Assurances non relatives au personnel</field>
4724             <field name="code">6131</field>
4725             <field name="type">view</field>
4726             <field name="user_type" ref="user_type_view"/>
4727             <field ref="a613" name="parent_id"/>
4728         </record>
4729         <record id="a61310" model="account.account.template">
4730             <field name="name">Assurance incendie</field>
4731             <field name="code">61310</field>
4732             <field name="type">other</field>
4733             <field name="user_type" ref="account.data_account_type_expense"/>
4734             <field ref="a6131" name="parent_id"/>
4735         </record>
4736         <record id="a61311" model="account.account.template">
4737             <field name="name">Assurance vol</field>
4738             <field name="code">61311</field>
4739             <field name="type">other</field>
4740             <field name="user_type" ref="account.data_account_type_expense"/>
4741             <field ref="a6131" name="parent_id"/>
4742         </record>
4743         <record id="a61312" model="account.account.template">
4744             <field name="name">Assurance autos</field>
4745             <field name="code">61312</field>
4746             <field name="type">other</field>
4747             <field name="user_type" ref="account.data_account_type_expense"/>
4748             <field ref="a6131" name="parent_id"/>
4749         </record>
4750         <record id="a61313" model="account.account.template">
4751             <field name="name">Assurance crédit</field>
4752             <field name="code">61313</field>
4753             <field name="type">other</field>
4754             <field name="user_type" ref="account.data_account_type_expense"/>
4755             <field ref="a6131" name="parent_id"/>
4756         </record>
4757         <record id="a61314" model="account.account.template">
4758             <field name="name">Assurances frais généraux</field>
4759             <field name="code">61314</field>
4760             <field name="type">other</field>
4761             <field name="user_type" ref="account.data_account_type_expense"/>
4762             <field ref="a6131" name="parent_id"/>
4763         </record>
4764         <record id="a6132" model="account.account.template">
4765             <field name="name">Divers</field>
4766             <field name="code">6132</field>
4767             <field name="type">view</field>
4768             <field name="user_type" ref="user_type_view"/>
4769             <field ref="a613" name="parent_id"/>
4770         </record>
4771         <record id="a61320" model="account.account.template">
4772             <field name="name">Commissions aux tiers</field>
4773             <field name="code">61320</field>
4774             <field name="type">other</field>
4775             <field name="user_type" ref="account.data_account_type_expense"/>
4776             <field ref="a6132" name="parent_id"/>
4777         </record>
4778         <record id="a61321" model="account.account.template">
4779             <field name="name">Honoraires d'avocats, d'experts, etc ...</field>
4780             <field name="code">61321</field>
4781             <field name="type">other</field>
4782             <field name="user_type" ref="account.data_account_type_expense"/>
4783             <field ref="a6132" name="parent_id"/>
4784         </record>
4785         <record id="a61322" model="account.account.template">
4786             <field name="name">Cotisations aux groupements professionnels</field>
4787             <field name="code">61322</field>
4788             <field name="type">other</field>
4789             <field name="user_type" ref="account.data_account_type_expense"/>
4790             <field ref="a6132" name="parent_id"/>
4791         </record>
4792         <record id="a61323" model="account.account.template">
4793             <field name="name">Dons, libéralités, ...</field>
4794             <field name="code">61323</field>
4795             <field name="type">other</field>
4796             <field name="user_type" ref="account.data_account_type_expense"/>
4797             <field ref="a6132" name="parent_id"/>
4798         </record>
4799         <record id="a61324" model="account.account.template">
4800             <field name="name">Frais de contentieux</field>
4801             <field name="code">61324</field>
4802             <field name="type">other</field>
4803             <field name="user_type" ref="account.data_account_type_expense"/>
4804             <field ref="a6132" name="parent_id"/>
4805         </record>
4806         <record id="a61325" model="account.account.template">
4807             <field name="name">Publications légales</field>
4808             <field name="code">61325</field>
4809             <field name="type">other</field>
4810             <field name="user_type" ref="account.data_account_type_expense"/>
4811             <field ref="a6132" name="parent_id"/>
4812         </record>
4813         <record id="a6133" model="account.account.template">
4814             <field name="name">Transports et déplacements</field>
4815             <field name="code">6133</field>
4816             <field name="type">view</field>
4817             <field name="user_type" ref="user_type_view"/>
4818             <field ref="a613" name="parent_id"/>
4819         </record>
4820         <record id="a61330" model="account.account.template">
4821             <field name="name">Transports de personnel</field>
4822             <field name="code">61330</field>
4823             <field name="type">other</field>
4824             <field name="user_type" ref="account.data_account_type_expense"/>
4825             <field ref="a6133" name="parent_id"/>
4826         </record>
4827         <record id="a61331" model="account.account.template">
4828             <field name="name">Voyages, déplacements, représentations</field>
4829             <field name="code">61331</field>
4830             <field name="type">other</field>
4831             <field name="user_type" ref="account.data_account_type_expense"/>
4832             <field ref="a6133" name="parent_id"/>
4833         </record>
4834         <record id="a6134" model="account.account.template">
4835             <field name="name">Personnel intérimaire</field>
4836             <field name="code">6134</field>
4837             <field name="type">other</field>
4838             <field name="user_type" ref="account.data_account_type_expense"/>
4839             <field ref="a613" name="parent_id"/>
4840         </record>
4841         <record id="a614" model="account.account.template">
4842             <field name="name">Annonces, publicité, propagande et documentation</field>
4843             <field name="code">614</field>
4844             <field name="type">view</field>
4845             <field name="user_type" ref="user_type_view"/>
4846             <field ref="a61" name="parent_id"/>
4847         </record>
4848         <record id="a6140" model="account.account.template">
4849             <field name="name">Annonces et insertions</field>
4850             <field name="code">6140</field>
4851             <field name="type">other</field>
4852             <field name="user_type" ref="account.data_account_type_expense"/>
4853             <field ref="a614" name="parent_id"/>
4854         </record>
4855         <record id="a6141" model="account.account.template">
4856             <field name="name">Catalogues et imprimés</field>
4857             <field name="code">6141</field>
4858             <field name="type">other</field>
4859             <field name="user_type" ref="account.data_account_type_expense"/>
4860             <field ref="a614" name="parent_id"/>
4861         </record>
4862         <record id="a6142" model="account.account.template">
4863             <field name="name">Echantillons</field>
4864             <field name="code">6142</field>
4865             <field name="type">other</field>
4866             <field name="user_type" ref="account.data_account_type_expense"/>
4867             <field ref="a614" name="parent_id"/>
4868         </record>
4869         <record id="a6143" model="account.account.template">
4870             <field name="name">Foires et expositions</field>
4871             <field name="code">6143</field>
4872             <field name="type">other</field>
4873             <field name="user_type" ref="account.data_account_type_expense"/>
4874             <field ref="a614" name="parent_id"/>
4875         </record>
4876         <record id="a6144" model="account.account.template">
4877             <field name="name">Primes</field>
4878             <field name="code">6144</field>
4879             <field name="type">other</field>
4880             <field name="user_type" ref="account.data_account_type_expense"/>
4881             <field ref="a614" name="parent_id"/>
4882         </record>
4883         <record id="a6145" model="account.account.template">
4884             <field name="name">Cadeaux à la clientèle</field>
4885             <field name="code">6145</field>
4886             <field name="type">other</field>
4887             <field name="user_type" ref="account.data_account_type_expense"/>
4888             <field ref="a614" name="parent_id"/>
4889         </record>
4890         <record id="a6146" model="account.account.template">
4891             <field name="name">Missions et réceptions</field>
4892             <field name="code">6146</field>
4893             <field name="type">other</field>
4894             <field name="user_type" ref="account.data_account_type_expense"/>
4895             <field ref="a614" name="parent_id"/>
4896         </record>
4897         <record id="a6147" model="account.account.template">
4898             <field name="name">Documentation</field>
4899             <field name="code">6147</field>
4900             <field name="type">other</field>
4901             <field name="user_type" ref="account.data_account_type_expense"/>
4902             <field ref="a614" name="parent_id"/>
4903         </record>
4904         <record id="a615" model="account.account.template">
4905             <field name="name">Sous-traitants</field>
4906             <field name="code">615</field>
4907             <field name="type">view</field>
4908             <field name="user_type" ref="user_type_view"/>
4909             <field ref="a61" name="parent_id"/>
4910         </record>
4911         <record id="a6150" model="account.account.template">
4912             <field name="name">Sous-traitants pour activités propres</field>
4913             <field name="code">6150</field>
4914             <field name="type">other</field>
4915             <field name="user_type" ref="account.data_account_type_expense"/>
4916             <field ref="a615" name="parent_id"/>
4917         </record>
4918         <record id="a6151" model="account.account.template">
4919             <field name="name">Sous-traitants d'associations momentanées</field>
4920             <field name="code">6151</field>
4921             <field name="type">other</field>
4922             <field name="user_type" ref="account.data_account_type_expense"/>
4923             <field ref="a615" name="parent_id"/>
4924         </record>
4925         <record id="a6152" model="account.account.template">
4926             <field name="name">Quote-part bénéficiaire des coparticipants</field>
4927             <field name="code">6152</field>
4928             <field name="type">other</field>
4929             <field name="user_type" ref="account.data_account_type_expense"/>
4930             <field ref="a615" name="parent_id"/>
4931         </record>
4932         <record id="a61700" model="account.account.template">
4933             <field name="name">Personnel intérimaire et personnes mises à la disposition  de l'entreprise</field>
4934             <field name="code">61700</field>
4935             <field name="type">other</field>
4936             <field name="user_type" ref="account.data_account_type_expense"/>
4937             <field ref="a61" name="parent_id"/>
4938         </record>
4939         <record id="a61800" model="account.account.template">
4940             <field name="name">Rémunérations, primes pour assurances extralégales</field>
4941             <field name="code">61800</field>
4942             <field name="type">other</field>
4943             <field name="user_type" ref="account.data_account_type_expense"/>
4944             <field ref="a61" name="parent_id"/>
4945         </record>
4946         <record id="a62" model="account.account.template">
4947             <field name="name">REMUNERATIONS, CHARGES SOCIALES ET PENSIONS</field>
4948             <field name="code">62</field>
4949             <field name="type">view</field>
4950             <field name="user_type" ref="user_type_view"/>
4951             <field ref="a6" name="parent_id"/>
4952             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationschargessocialesetpensions2')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
4953         </record>
4954         <record id="a620" model="account.account.template">
4955             <field name="name">Rémunérations et avantages sociaux directs</field>
4956             <field name="code">620</field>
4957             <field name="type">view</field>
4958             <field name="user_type" ref="user_type_view"/>
4959             <field ref="a62" name="parent_id"/>
4960         </record>
4961         <record id="a6200" model="account.account.template">
4962             <field name="name">Administrateurs ou gérants</field>
4963             <field name="code">6200</field>
4964             <field name="type">other</field>
4965             <field name="user_type" ref="account.data_account_type_expense"/>
4966             <field ref="a620" name="parent_id"/>
4967         </record>
4968         <record id="a6201" model="account.account.template">
4969             <field name="name">Personnel de direction</field>
4970             <field name="code">6201</field>
4971             <field name="type">other</field>
4972             <field name="user_type" ref="account.data_account_type_expense"/>
4973             <field ref="a620" name="parent_id"/>
4974         </record>
4975         <record id="a6202" model="account.account.template">
4976             <field name="name">Employés</field>
4977             <field name="code">6202</field>
4978             <field name="type">other</field>
4979             <field name="user_type" ref="account.data_account_type_expense"/>
4980             <field ref="a620" name="parent_id"/>
4981         </record>
4982         <record id="a6203" model="account.account.template">
4983             <field name="name">Ouvriers</field>
4984             <field name="code">6203</field>
4985             <field name="type">other</field>
4986             <field name="user_type" ref="account.data_account_type_expense"/>
4987             <field ref="a620" name="parent_id"/>
4988         </record>
4989         <record id="a6204" model="account.account.template">
4990             <field name="name">Autres membres du personnel</field>
4991             <field name="code">6204</field>
4992             <field name="type">other</field>
4993             <field name="user_type" ref="account.data_account_type_expense"/>
4994             <field ref="a620" name="parent_id"/>
4995         </record>
4996         <record id="a621" model="account.account.template">
4997             <field name="name">Cotisations patronales d'assurances sociales</field>
4998             <field name="code">621</field>
4999             <field name="type">view</field>
5000             <field name="user_type" ref="user_type_view"/>
5001             <field ref="a62" name="parent_id"/>
5002         </record>
5003         <record id="a6210" model="account.account.template">
5004             <field name="name">Sur salaires</field>
5005             <field name="code">6210</field>
5006             <field name="type">other</field>
5007             <field name="user_type" ref="account.data_account_type_expense"/>
5008             <field ref="a621" name="parent_id"/>
5009         </record>
5010         <record id="a6211" model="account.account.template">
5011             <field name="name">Sur appointements et commissions</field>
5012             <field name="code">6211</field>
5013             <field name="type">other</field>
5014             <field name="user_type" ref="account.data_account_type_expense"/>
5015             <field ref="a621" name="parent_id"/>
5016         </record>
5017         <record id="a622" model="account.account.template">
5018             <field name="name">Primes patronales pour assurances extralégales</field>
5019             <field name="code">622</field>
5020             <field name="type">other</field>
5021             <field name="user_type" ref="account.data_account_type_expense"/>
5022             <field ref="a62" name="parent_id"/>
5023         </record>
5024         <record id="a623" model="account.account.template">
5025             <field name="name">Autres frais de personnel</field>
5026             <field name="code">623</field>
5027             <field name="type">view</field>
5028             <field name="user_type" ref="user_type_view"/>
5029             <field ref="a62" name="parent_id"/>
5030         </record>
5031         <record id="a6230" model="account.account.template">
5032             <field name="name">Assurances du personnel</field>
5033             <field name="code">6230</field>
5034             <field name="type">view</field>
5035             <field name="user_type" ref="user_type_view"/>
5036             <field ref="a623" name="parent_id"/>
5037         </record>
5038         <record id="a62300" model="account.account.template">
5039             <field name="name">Assurances loi, responsabilité civile, chemin du travail</field>
5040             <field name="code">62300</field>
5041             <field name="type">other</field>
5042             <field name="user_type" ref="account.data_account_type_expense"/>
5043             <field ref="a6230" name="parent_id"/>
5044         </record>
5045         <record id="a62301" model="account.account.template">
5046             <field name="name">Assurance salaire garanti</field>
5047             <field name="code">62301</field>
5048             <field name="type">other</field>
5049             <field name="user_type" ref="account.data_account_type_expense"/>
5050             <field ref="a6230" name="parent_id"/>
5051         </record>
5052         <record id="a62302" model="account.account.template">
5053             <field name="name">Assurances individuelles</field>
5054             <field name="code">62302</field>
5055             <field name="type">other</field>
5056             <field name="user_type" ref="account.data_account_type_expense"/>
5057             <field ref="a6230" name="parent_id"/>
5058         </record>
5059         <record id="a6231" model="account.account.template">
5060             <field name="name">Charges sociales diverses</field>
5061             <field name="code">6231</field>
5062             <field name="type">view</field>
5063             <field name="user_type" ref="user_type_view"/>
5064             <field ref="a623" name="parent_id"/>
5065         </record>
5066         <record id="a62310" model="account.account.template">
5067             <field name="name">Jours fériés payés</field>
5068             <field name="code">62310</field>
5069             <field name="type">other</field>
5070             <field name="user_type" ref="account.data_account_type_expense"/>
5071             <field ref="a6231" name="parent_id"/>
5072         </record>
5073         <record id="a62311" model="account.account.template">
5074             <field name="name">Salaire hebdomadaire garanti</field>
5075             <field name="code">62311</field>
5076             <field name="type">other</field>
5077             <field name="user_type" ref="account.data_account_type_expense"/>
5078             <field ref="a6231" name="parent_id"/>
5079         </record>
5080         <record id="a62312" model="account.account.template">
5081             <field name="name">Allocations familiales complémentaires</field>
5082             <field name="code">62312</field>
5083             <field name="type">other</field>
5084             <field name="user_type" ref="account.data_account_type_expense"/>
5085             <field ref="a6231" name="parent_id"/>
5086         </record>
5087         <record id="a6232" model="account.account.template">
5088             <field name="name">Charges sociales des administrateurs, gérants et commissaires</field>
5089             <field name="code">6232</field>
5090             <field name="type">view</field>
5091             <field name="user_type" ref="user_type_view"/>
5092             <field ref="a623" name="parent_id"/>
5093         </record>
5094         <record id="a62320" model="account.account.template">
5095             <field name="name">Allocations familiales complémentaires pour non salariés</field>
5096             <field name="code">62320</field>
5097             <field name="type">other</field>
5098             <field name="user_type" ref="account.data_account_type_expense"/>
5099             <field ref="a6232" name="parent_id"/>
5100         </record>
5101         <record id="a62321" model="account.account.template">
5102             <field name="name">Lois sociales pour indépendants</field>
5103             <field name="code">62321</field>
5104             <field name="type">other</field>
5105             <field name="user_type" ref="account.data_account_type_expense"/>
5106             <field ref="a6232" name="parent_id"/>
5107         </record>
5108         <record id="a62322" model="account.account.template">
5109             <field name="name">Divers</field>
5110             <field name="code">62322</field>
5111             <field name="type">other</field>
5112             <field name="user_type" ref="account.data_account_type_expense"/>
5113             <field ref="a6232" name="parent_id"/>
5114         </record>
5115         <record id="a624" model="account.account.template">
5116             <field name="name">Pensions de retraite et de survie</field>
5117             <field name="code">624</field>
5118             <field name="type">view</field>
5119             <field name="user_type" ref="user_type_view"/>
5120             <field ref="a62" name="parent_id"/>
5121         </record>
5122         <record id="a6240" model="account.account.template">
5123             <field name="name">Administrateurs et gérants</field>
5124             <field name="code">6240</field>
5125             <field name="type">other</field>
5126             <field name="user_type" ref="account.data_account_type_expense"/>
5127             <field ref="a624" name="parent_id"/>
5128         </record>
5129         <record id="a6241" model="account.account.template">
5130             <field name="name">Personnel</field>
5131             <field name="code">6241</field>
5132             <field name="type">other</field>
5133             <field name="user_type" ref="account.data_account_type_expense"/>
5134             <field ref="a624" name="parent_id"/>
5135         </record>
5136         <record id="a625" model="account.account.template">
5137             <field name="name">Provision pour pécule de vacances</field>
5138             <field name="code">625</field>
5139             <field name="type">view</field>
5140             <field name="user_type" ref="user_type_view"/>
5141             <field ref="a62" name="parent_id"/>
5142         </record>
5143         <record id="a6250" model="account.account.template">
5144             <field name="name">Dotations</field>
5145             <field name="code">6250</field>
5146             <field name="type">other</field>
5147             <field name="user_type" ref="account.data_account_type_expense"/>
5148             <field ref="a625" name="parent_id"/>
5149         </record>
5150         <record id="a6251" model="account.account.template">
5151             <field name="name">Utilisations et reprises</field>
5152             <field name="code">6251</field>
5153             <field name="type">other</field>
5154             <field name="user_type" ref="account.data_account_type_expense"/>
5155             <field ref="a625" name="parent_id"/>
5156         </record>
5157         <record id="a63" model="account.account.template">
5158             <field name="name">AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES</field>
5159             <field name="code">63</field>
5160             <field name="type">view</field>
5161             <field name="user_type" ref="user_type_view"/>
5162             <field ref="a6" name="parent_id"/>
5163             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5164         </record>
5165         <record id="a630" model="account.account.template">
5166             <field name="name">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
5167             <field name="code">630</field>
5168             <field name="type">view</field>
5169             <field name="user_type" ref="user_type_view"/>
5170             <field ref="a63" name="parent_id"/>
5171             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_ammo2'))]"/>
5172         </record>
5173         <record id="a6300" model="account.account.template">
5174             <field name="name">Dotations aux amortissements sur frais d'établissement</field>
5175             <field name="code">6300</field>
5176             <field name="type">other</field>
5177             <field name="user_type" ref="account.data_account_type_expense"/>
5178             <field ref="a630" name="parent_id"/>
5179         </record>
5180         <record id="a6301" model="account.account.template">
5181             <field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
5182             <field name="code">6301</field>
5183             <field name="type">other</field>
5184             <field name="user_type" ref="account.data_account_type_expense"/>
5185             <field ref="a630" name="parent_id"/>
5186         </record>
5187         <record id="a6302" model="account.account.template">
5188             <field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
5189             <field name="code">6302</field>
5190             <field name="type">other</field>
5191             <field name="user_type" ref="account.data_account_type_expense"/>
5192             <field ref="a630" name="parent_id"/>
5193         </record>
5194         <record id="a6308" model="account.account.template">
5195             <field name="name">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
5196             <field name="code">6308</field>
5197             <field name="type">other</field>
5198             <field name="user_type" ref="account.data_account_type_expense"/>
5199             <field ref="a630" name="parent_id"/>
5200         </record>
5201         <record id="a6309" model="account.account.template">
5202             <field name="name">Dotations aux réductions de valeur sur immobilisations corporelles</field>
5203             <field name="code">6309</field>
5204             <field name="type">other</field>
5205             <field name="user_type" ref="account.data_account_type_expense"/>
5206             <field ref="a630" name="parent_id"/>
5207         </record>
5208         <record id="a631" model="account.account.template">
5209             <field name="name">Réductions de valeur sur stocks</field>
5210             <field name="code">631</field>
5211             <field name="type">view</field>
5212             <field name="user_type" ref="user_type_view"/>
5213             <field ref="a63" name="parent_id"/>
5214             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
5215         </record>
5216         <record id="a6310" model="account.account.template">
5217             <field name="name">Dotations</field>
5218             <field name="code">6310</field>
5219             <field name="type">other</field>
5220             <field name="user_type" ref="account.data_account_type_expense"/>
5221             <field ref="a631" name="parent_id"/>
5222         </record>
5223         <record id="a6311" model="account.account.template">
5224             <field name="name">Reprises</field>
5225             <field name="code">6311</field>
5226             <field name="type">other</field>
5227             <field name="user_type" ref="account.data_account_type_expense"/>
5228             <field ref="a631" name="parent_id"/>
5229         </record>
5230         <record id="a632" model="account.account.template">
5231             <field name="name">Réductions de valeur sur commandes en cours d'exécution</field>
5232             <field name="code">632</field>
5233             <field name="type">view</field>
5234             <field name="user_type" ref="user_type_view"/>
5235             <field ref="a63" name="parent_id"/>
5236             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
5237         </record>
5238         <record id="a6320" model="account.account.template">
5239             <field name="name">Dotations</field>
5240             <field name="code">6320</field>
5241             <field name="type">other</field>
5242             <field name="user_type" ref="account.data_account_type_expense"/>
5243             <field ref="a632" name="parent_id"/>
5244         </record>
5245         <record id="a6321" model="account.account.template">
5246             <field name="name">Reprises</field>
5247             <field name="code">6321</field>
5248             <field name="type">other</field>
5249             <field name="user_type" ref="account.data_account_type_expense"/>
5250             <field ref="a632" name="parent_id"/>
5251         </record>
5252         <record id="a633" model="account.account.template">
5253             <field name="name">Réductions de valeur sur créances commerciales à plus d'un an</field>
5254             <field name="code">633</field>
5255             <field name="type">view</field>
5256             <field name="user_type" ref="user_type_view"/>
5257             <field ref="a63" name="parent_id"/>
5258             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
5259         </record>
5260         <record id="a6330" model="account.account.template">
5261             <field name="name">Dotations</field>
5262             <field name="code">6330</field>
5263             <field name="type">other</field>
5264             <field name="user_type" ref="account.data_account_type_expense"/>
5265             <field ref="a633" name="parent_id"/>
5266         </record>
5267         <record id="a6331" model="account.account.template">
5268             <field name="name">Reprises</field>
5269             <field name="code">6331</field>
5270             <field name="type">other</field>
5271             <field name="user_type" ref="account.data_account_type_expense"/>
5272             <field ref="a633" name="parent_id"/>
5273         </record>
5274         <record id="a634" model="account.account.template">
5275             <field name="name">Réductions de valeur sur créances commerciales à un an au plus</field>
5276             <field name="code">634</field>
5277             <field name="type">view</field>
5278             <field name="user_type" ref="user_type_view"/>
5279             <field ref="a63" name="parent_id"/>
5280             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
5281         </record>
5282         <record id="a6340" model="account.account.template">
5283             <field name="name">Dotations</field>
5284             <field name="code">6340</field>
5285             <field name="type">other</field>
5286             <field name="user_type" ref="account.data_account_type_expense"/>
5287             <field ref="a634" name="parent_id"/>
5288         </record>
5289         <record id="a6341" model="account.account.template">
5290             <field name="name">Reprises</field>
5291             <field name="code">6341</field>
5292             <field name="type">other</field>
5293             <field name="user_type" ref="account.data_account_type_expense"/>
5294             <field ref="a634" name="parent_id"/>
5295         </record>
5296         <record id="a635" model="account.account.template">
5297             <field name="name">Provisions pour pensions et obligations similaires</field>
5298             <field name="code">635</field>
5299             <field name="type">view</field>
5300             <field name="user_type" ref="user_type_view"/>
5301             <field ref="a63" name="parent_id"/>
5302             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
5303         </record>
5304         <record id="a6350" model="account.account.template">
5305             <field name="name">Dotations</field>
5306             <field name="code">6350</field>
5307             <field name="type">other</field>
5308             <field name="user_type" ref="account.data_account_type_expense"/>
5309             <field ref="a635" name="parent_id"/>
5310         </record>
5311         <record id="a6351" model="account.account.template">
5312             <field name="name">Utilisations et reprises</field>
5313             <field name="code">6351</field>
5314             <field name="type">other</field>
5315             <field name="user_type" ref="account.data_account_type_expense"/>
5316             <field ref="a635" name="parent_id"/>
5317         </record>
5318         <record id="a636" model="account.account.template">
5319             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
5320             <field name="code">636</field>
5321             <field name="type">view</field>
5322             <field name="user_type" ref="user_type_view"/>
5323             <field ref="a63" name="parent_id"/>
5324             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
5325         </record>
5326         <record id="a6360" model="account.account.template">
5327             <field name="name">Dotations</field>
5328             <field name="code">6360</field>
5329             <field name="type">other</field>
5330             <field name="user_type" ref="account.data_account_type_expense"/>
5331             <field ref="a636" name="parent_id"/>
5332         </record>
5333         <record id="a6361" model="account.account.template">
5334             <field name="name">Utilisations et reprises</field>
5335             <field name="code">6361</field>
5336             <field name="type">other</field>
5337             <field name="user_type" ref="account.data_account_type_expense"/>
5338             <field ref="a636" name="parent_id"/>
5339         </record>
5340         <record id="a637" model="account.account.template">
5341             <field name="name">Provisions pour autres risques et charges</field>
5342             <field name="code">637</field>
5343             <field name="type">view</field>
5344             <field name="user_type" ref="user_type_view"/>
5345             <field ref="a63" name="parent_id"/>
5346             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
5347         </record>
5348         <record id="a6370" model="account.account.template">
5349             <field name="name">Dotations </field>
5350             <field name="code">6370</field>
5351             <field name="type">other</field>
5352             <field name="user_type" ref="account.data_account_type_expense"/>
5353             <field ref="a637" name="parent_id"/>
5354         </record>
5355         <record id="a6371" model="account.account.template">
5356             <field name="name">Utilisations et reprises</field>
5357             <field name="code">6371</field>
5358             <field name="type">other</field>
5359             <field name="user_type" ref="account.data_account_type_expense"/>
5360             <field ref="a637" name="parent_id"/>
5361         </record>
5362         <record id="a64" model="account.account.template">
5363             <field name="name">AUTRES CHARGES D'EXPLOITATION</field>
5364             <field name="code">64</field>
5365             <field name="type">view</field>
5366             <field name="user_type" ref="user_type_view"/>
5367             <field ref="a6" name="parent_id"/>
5368             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5369         </record>
5370         <record id="a640" model="account.account.template">
5371             <field name="name">Charges fiscales d'exploitation</field>
5372             <field name="code">640</field>
5373             <field name="type">view</field>
5374             <field name="user_type" ref="user_type_view"/>
5375             <field ref="a64" name="parent_id"/>
5376             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
5377         </record>
5378         <record id="a6400" model="account.account.template">
5379             <field name="name">Taxes et impôts directs</field>
5380             <field name="code">6400</field>
5381             <field name="type">view</field>
5382             <field name="user_type" ref="user_type_view"/>
5383             <field ref="a640" name="parent_id"/>
5384         </record>
5385         <record id="a64000" model="account.account.template">
5386             <field name="name">Taxes sur autos et camions</field>
5387             <field name="code">64000</field>
5388             <field name="type">other</field>
5389             <field name="user_type" ref="account.data_account_type_expense"/>
5390             <field ref="a6400" name="parent_id"/>
5391         </record>
5392         <record id="a6401" model="account.account.template">
5393             <field name="name">Taxes et impôts indirects</field>
5394             <field name="code">6401</field>
5395             <field name="type">view</field>
5396             <field name="user_type" ref="user_type_view"/>
5397             <field ref="a640" name="parent_id"/>
5398         </record>
5399         <record id="a64010" model="account.account.template">
5400             <field name="name">Timbres fiscaux pris en charge par la firme</field>
5401             <field name="code">64010</field>
5402             <field name="type">other</field>
5403             <field name="user_type" ref="account.data_account_type_expense"/>
5404             <field ref="a6401" name="parent_id"/>
5405         </record>
5406         <record id="a64011" model="account.account.template">
5407             <field name="name">Droits d'enregistrement</field>
5408             <field name="code">64011</field>
5409             <field name="type">other</field>
5410             <field name="user_type" ref="account.data_account_type_expense"/>
5411             <field ref="a6401" name="parent_id"/>
5412         </record>
5413         <record id="a64012" model="account.account.template">
5414             <field name="name">T.V.A. non déductible</field>
5415             <field name="code">64012</field>
5416             <field name="type">other</field>
5417             <field name="user_type" ref="account.data_account_type_expense"/>
5418             <field ref="a6401" name="parent_id"/>
5419         </record>
5420         <record id="a6402" model="account.account.template">
5421             <field name="name">Impôts provinciaux et communaux</field>
5422             <field name="code">6402</field>
5423             <field name="type">view</field>
5424             <field name="user_type" ref="user_type_view"/>
5425             <field ref="a640" name="parent_id"/>
5426         </record>
5427         <record id="a64020" model="account.account.template">
5428             <field name="name">Taxe sur la force motrice</field>
5429             <field name="code">64020</field>
5430             <field name="type">other</field>
5431             <field name="user_type" ref="account.data_account_type_expense"/>
5432             <field ref="a6402" name="parent_id"/>
5433         </record>
5434         <record id="a64021" model="account.account.template">
5435             <field name="name">Taxe sur le personnel occupé</field>
5436             <field name="code">64021</field>
5437             <field name="type">other</field>
5438             <field name="user_type" ref="account.data_account_type_expense"/>
5439             <field ref="a6402" name="parent_id"/>
5440         </record>
5441         <record id="a6403" model="account.account.template">
5442             <field name="name">Taxes diverses</field>
5443             <field name="code">6403</field>
5444             <field name="type">other</field>
5445             <field name="user_type" ref="account.data_account_type_expense"/>
5446             <field ref="a640" name="parent_id"/>
5447         </record>
5448         <record id="a641" model="account.account.template">
5449             <field name="name">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
5450             <field name="code">641</field>
5451             <field name="type">other</field>
5452             <field name="user_type" ref="account.data_account_type_expense"/>
5453             <field ref="a64" name="parent_id"/>
5454             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
5455         </record>
5456         <record id="a642" model="account.account.template">
5457             <field name="name">Moins-values sur réalisations de créances commerciales</field>
5458             <field name="code">642</field>
5459             <field name="type">other</field>
5460             <field name="user_type" ref="account.data_account_type_expense"/>
5461             <field ref="a64" name="parent_id"/>
5462             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
5463         </record>
5464         <record id="a643" model="account.account.template">
5465             <field name="name">à 648 Charges d'exploitations diverses</field>
5466             <field name="code">643</field>
5467             <field name="type">other</field>
5468             <field name="user_type" ref="account.data_account_type_expense"/>
5469             <field ref="a64" name="parent_id"/>
5470             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
5471         </record>
5472         <record id="a649" model="account.account.template">
5473             <field name="name">Charges d'exploitation portées à l'actif au titre de restructuration</field>
5474             <field name="code">649</field>
5475             <field name="type">other</field>
5476             <field name="user_type" ref="account.data_account_type_expense"/>
5477             <field ref="a64" name="parent_id"/>
5478             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_charges_expl_pr_restruct2'))]"/>
5479         </record>
5480         <record id="a65" model="account.account.template">
5481             <field name="name">CHARGES FINANCIERES</field>
5482             <field name="code">65</field>
5483             <field name="type">view</field>
5484             <field name="user_type" ref="user_type_view"/>
5485             <field ref="a6" name="parent_id"/>
5486             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chargesfinancires1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5487         </record>
5488         <record id="a650" model="account.account.template">
5489             <field name="name">Charges des dettes</field>
5490             <field name="code">650</field>
5491             <field name="type">view</field>
5492             <field name="user_type" ref="user_type_view"/>
5493             <field ref="a65" name="parent_id"/>
5494         </record>
5495         <record id="a6500" model="account.account.template">
5496             <field name="name">Intérêts, commissions et frais afférents aux dettes</field>
5497             <field name="code">6500</field>
5498             <field name="type">other</field>
5499             <field name="user_type" ref="account.data_account_type_expense"/>
5500             <field ref="a650" name="parent_id"/>
5501         </record>
5502         <record id="a6501" model="account.account.template">
5503             <field name="name">Amortissements des agios et frais d'émission d'emprunts</field>
5504             <field name="code">6501</field>
5505             <field name="type">other</field>
5506             <field name="user_type" ref="account.data_account_type_expense"/>
5507             <field ref="a650" name="parent_id"/>
5508         </record>
5509         <record id="a6502" model="account.account.template">
5510             <field name="name">Autres charges de dettes</field>
5511             <field name="code">6502</field>
5512             <field name="type">other</field>
5513             <field name="user_type" ref="account.data_account_type_expense"/>
5514             <field ref="a650" name="parent_id"/>
5515         </record>
5516         <record id="a6503" model="account.account.template">
5517             <field name="name">Intérêts intercalaires portés à l'actif</field>
5518             <field name="code">6503</field>
5519             <field name="type">other</field>
5520             <field name="user_type" ref="account.data_account_type_expense"/>
5521             <field ref="a650" name="parent_id"/>
5522         </record>
5523         <record id="a651" model="account.account.template">
5524             <field name="name">Réductions de valeur sur actifs circulants</field>
5525             <field name="code">651</field>
5526             <field name="type">view</field>
5527             <field name="user_type" ref="user_type_view"/>
5528             <field ref="a65" name="parent_id"/>
5529         </record>
5530         <record id="a6510" model="account.account.template">
5531             <field name="name">Dotations </field>
5532             <field name="code">6510</field>
5533             <field name="type">other</field>
5534             <field name="user_type" ref="account.data_account_type_expense"/>
5535             <field ref="a651" name="parent_id"/>
5536         </record>
5537         <record id="a6511" model="account.account.template">
5538             <field name="name">Reprises</field>
5539             <field name="code">6511</field>
5540             <field name="type">other</field>
5541             <field name="user_type" ref="account.data_account_type_expense"/>
5542             <field ref="a651" name="parent_id"/>
5543         </record>
5544         <record id="a652" model="account.account.template">
5545             <field name="name">Moins-values sur réalisation d'actifs circulants</field>
5546             <field name="code">652</field>
5547             <field name="type">other</field>
5548             <field name="user_type" ref="account.data_account_type_expense"/>
5549             <field ref="a65" name="parent_id"/>
5550         </record>
5551         <record id="a653" model="account.account.template">
5552             <field name="name">Charges d'escompte de créances</field>
5553             <field name="code">653</field>
5554             <field name="type">other</field>
5555             <field name="user_type" ref="account.data_account_type_expense"/>
5556             <field ref="a65" name="parent_id"/>
5557         </record>
5558         <record id="a654" model="account.account.template">
5559             <field name="name">Différences de change</field>
5560             <field name="code">654</field>
5561             <field name="type">other</field>
5562             <field name="user_type" ref="account.data_account_type_expense"/>
5563             <field ref="a65" name="parent_id"/>
5564         </record>
5565         <record id="a655" model="account.account.template">
5566             <field name="name">Ecarts de conversion des devises</field>
5567             <field name="code">655</field>
5568             <field name="type">other</field>
5569             <field name="user_type" ref="account.data_account_type_expense"/>
5570             <field ref="a65" name="parent_id"/>
5571         </record>
5572         <record id="a656" model="account.account.template">
5573             <field name="name">Frais de banques, de chèques postaux</field>
5574             <field name="code">656</field>
5575             <field name="type">other</field>
5576             <field name="user_type" ref="account.data_account_type_expense"/>
5577             <field ref="a65" name="parent_id"/>
5578         </record>
5579         <record id="a657" model="account.account.template">
5580             <field name="name">Commissions sur ouvertures de crédit, cautions, avals</field>
5581             <field name="code">657</field>
5582             <field name="type">other</field>
5583             <field name="user_type" ref="account.data_account_type_expense"/>
5584             <field ref="a65" name="parent_id"/>
5585         </record>
5586         <record id="a658" model="account.account.template">
5587             <field name="name">Frais de vente des titres</field>
5588             <field name="code">658</field>
5589             <field name="type">other</field>
5590             <field name="user_type" ref="account.data_account_type_expense"/>
5591             <field ref="a65" name="parent_id"/>
5592         </record>
5593         <record id="a66" model="account.account.template">
5594             <field name="name">CHARGES EXCEPTIONNELLES</field>
5595             <field name="code">66</field>
5596             <field name="type">view</field>
5597             <field name="user_type" ref="user_type_view"/>
5598             <field ref="a6" name="parent_id"/>
5599             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chargesexceptionnelles1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5600         </record>
5601         <record id="a660" model="account.account.template">
5602             <field name="name">Amortissements et réductions de valeur exceptionnels</field>
5603             <field name="code">660</field>
5604             <field name="type">view</field>
5605             <field name="user_type" ref="user_type_view"/>
5606             <field ref="a66" name="parent_id"/>
5607         </record>
5608         <record id="a6600" model="account.account.template">
5609             <field name="name">Sur frais d'établissement</field>
5610             <field name="code">6600</field>
5611             <field name="type">other</field>
5612             <field name="user_type" ref="account.data_account_type_expense"/>
5613             <field ref="a660" name="parent_id"/>
5614         </record>
5615         <record id="a6601" model="account.account.template">
5616             <field name="name">Sur immobilisations incorporelles</field>
5617             <field name="code">6601</field>
5618             <field name="type">other</field>
5619             <field name="user_type" ref="account.data_account_type_expense"/>
5620             <field ref="a660" name="parent_id"/>
5621         </record>
5622         <record id="a6602" model="account.account.template">
5623             <field name="name">Sur immobilisations corporelles</field>
5624             <field name="code">6602</field>
5625             <field name="type">other</field>
5626             <field name="user_type" ref="account.data_account_type_expense"/>
5627             <field ref="a660" name="parent_id"/>
5628         </record>
5629         <record id="a661" model="account.account.template">
5630             <field name="name">Réductions de valeur sur immobilisations financières</field>
5631             <field name="code">661</field>
5632             <field name="type">other</field>
5633             <field name="user_type" ref="account.data_account_type_expense"/>
5634             <field ref="a66" name="parent_id"/>
5635         </record>
5636         <record id="a662" model="account.account.template">
5637             <field name="name">Provisions pour risques et charges exceptionnels</field>
5638             <field name="code">662</field>
5639             <field name="type">other</field>
5640             <field name="user_type" ref="account.data_account_type_expense"/>
5641             <field ref="a66" name="parent_id"/>
5642         </record>
5643         <record id="a663" model="account.account.template">
5644             <field name="name">Moins-values sur réalisation d'actifs immobilisés</field>
5645             <field name="code">663</field>
5646             <field name="type">view</field>
5647             <field name="user_type" ref="user_type_view"/>
5648             <field ref="a66" name="parent_id"/>
5649         </record>
5650         <record id="a6630" model="account.account.template">
5651             <field name="name">Sur immobilisations incorporelles</field>
5652             <field name="code">6630</field>
5653             <field name="type">other</field>
5654             <field name="user_type" ref="account.data_account_type_expense"/>
5655             <field ref="a663" name="parent_id"/>
5656         </record>
5657         <record id="a6631" model="account.account.template">
5658             <field name="name">Sur immobilisations corporelles</field>
5659             <field name="code">6631</field>
5660             <field name="type">other</field>
5661             <field name="user_type" ref="account.data_account_type_expense"/>
5662             <field ref="a663" name="parent_id"/>
5663         </record>
5664         <record id="a6632" model="account.account.template">
5665             <field name="name">Sur immobilisations détenues en location-financement et droits similaires</field>
5666             <field name="code">6632</field>
5667             <field name="type">other</field>
5668             <field name="user_type" ref="account.data_account_type_expense"/>
5669             <field ref="a663" name="parent_id"/>
5670         </record>
5671         <record id="a6633" model="account.account.template">
5672             <field name="name">Sur immobilisations financières</field>
5673             <field name="code">6633</field>
5674             <field name="type">other</field>
5675             <field name="user_type" ref="account.data_account_type_expense"/>
5676             <field ref="a663" name="parent_id"/>
5677         </record>
5678         <record id="a6634" model="account.account.template">
5679             <field name="name">Sur immeubles acquis ou construits en vue de la revente</field>
5680             <field name="code">6634</field>
5681             <field name="type">other</field>
5682             <field name="user_type" ref="account.data_account_type_expense"/>
5683             <field ref="a663" name="parent_id"/>
5684         </record>
5685         <record id="a668" model="account.account.template">
5686             <field name="name">Autres charges exceptionnelles</field>
5687             <field name="code">668</field>
5688             <field name="type">other</field>
5689             <field name="user_type" ref="account.data_account_type_expense"/>
5690             <field ref="a66" name="parent_id"/>
5691         </record>
5692         <record id="a664" model="account.account.template">
5693             <field name="name">Pénalités et amendes diverses</field>
5694             <field name="code">664</field>
5695             <field name="type">other</field>
5696             <field name="user_type" ref="account.data_account_type_expense"/>
5697             <field ref="a66" name="parent_id"/>
5698         </record>
5699         <record id="a665" model="account.account.template">
5700             <field name="name">Différence de charge</field>
5701             <field name="code">665</field>
5702             <field name="type">other</field>
5703             <field name="user_type" ref="account.data_account_type_expense"/>
5704             <field ref="a66" name="parent_id"/>
5705         </record>
5706         <record id="a669" model="account.account.template">
5707             <field name="name">Charges exceptionnelles transférées à l'actif en frais de restructuration</field>
5708             <field name="code">669</field>
5709             <field name="type">other</field>
5710             <field name="user_type" ref="account.data_account_type_expense"/>
5711             <field ref="a66" name="parent_id"/>
5712         </record>
5713         <record id="a67" model="account.account.template">
5714             <field name="name">IMPOTS SUR LE RESULTAT</field>
5715             <field name="code">67</field>
5716             <field name="type">view</field>
5717             <field name="user_type" ref="user_type_view"/>
5718             <field ref="a6" name="parent_id"/>
5719             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_imptssurlersultat1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5720         </record>
5721         <record id="a670" model="account.account.template">
5722             <field name="name">Impôts belges sur le résultat de l'exercice</field>
5723             <field name="code">670</field>
5724             <field name="type">view</field>
5725             <field name="user_type" ref="user_type_view"/>
5726             <field ref="a67" name="parent_id"/>
5727         </record>
5728         <record id="a6700" model="account.account.template">
5729             <field name="name">Impôts et précomptes dus ou versés</field>
5730             <field name="code">6700</field>
5731             <field name="type">other</field>
5732             <field name="user_type" ref="account.data_account_type_expense"/>
5733             <field ref="a670" name="parent_id"/>
5734         </record>
5735         <record id="a6701" model="account.account.template">
5736             <field name="name">Excédent de versements d'impôts et précomptes porté à l'actif</field>
5737             <field name="code">6701</field>
5738             <field name="type">other</field>
5739             <field name="user_type" ref="account.data_account_type_expense"/>
5740             <field ref="a670" name="parent_id"/>
5741         </record>
5742         <record id="a6702" model="account.account.template">
5743             <field name="name">Charges fiscales estimées</field>
5744             <field name="code">6702</field>
5745             <field name="type">other</field>
5746             <field name="user_type" ref="account.data_account_type_expense"/>
5747             <field ref="a670" name="parent_id"/>
5748         </record>
5749         <record id="a671" model="account.account.template">
5750             <field name="name">Impôts belges sur le résultat d'exercices antérieurs</field>
5751             <field name="code">671</field>
5752             <field name="type">view</field>
5753             <field name="user_type" ref="user_type_view"/>
5754             <field ref="a67" name="parent_id"/>
5755         </record>
5756         <record id="a6710" model="account.account.template">
5757             <field name="name">Suppléments d'impôts dus ou versés</field>
5758             <field name="code">6710</field>
5759             <field name="type">other</field>
5760             <field name="user_type" ref="account.data_account_type_expense"/>
5761             <field ref="a671" name="parent_id"/>
5762         </record>
5763         <record id="a6711" model="account.account.template">
5764             <field name="name">Suppléments d'impôts estimés</field>
5765             <field name="code">6711</field>
5766             <field name="type">other</field>
5767             <field name="user_type" ref="account.data_account_type_expense"/>
5768             <field ref="a671" name="parent_id"/>
5769         </record>
5770         <record id="a6712" model="account.account.template">
5771             <field name="name">Provisions fiscales constituées</field>
5772             <field name="code">6712</field>
5773             <field name="type">other</field>
5774             <field name="user_type" ref="account.data_account_type_expense"/>
5775             <field ref="a671" name="parent_id"/>
5776         </record>
5777         <record id="a672" model="account.account.template">
5778             <field name="name">Impôts étrangers sur le résultat de l'exercice</field>
5779             <field name="code">672</field>
5780             <field name="type">other</field>
5781             <field name="user_type" ref="account.data_account_type_expense"/>
5782             <field ref="a67" name="parent_id"/>
5783         </record>
5784         <record id="a673" model="account.account.template">
5785             <field name="name">Impôts étrangers sur le résultat d'exercices antérieurs</field>
5786             <field name="code">673</field>
5787             <field name="type">other</field>
5788             <field name="user_type" ref="account.data_account_type_expense"/>
5789             <field ref="a67" name="parent_id"/>
5790         </record>
5791         <record id="a68" model="account.account.template">
5792             <field name="name">TRANSFERTS AUX RESERVES IMMUNISEES</field>
5793             <field name="code">68</field>
5794             <field name="type">other</field>
5795             <field name="user_type" ref="account.data_account_type_expense"/>
5796             <field ref="a6" name="parent_id"/>
5797         </record>
5798         <record id="a69" model="account.account.template">
5799             <field name="name">AFFECTATION DES RESULTATS</field>
5800             <field name="code">69</field>
5801             <field name="type">view</field>
5802             <field name="user_type" ref="user_type_view"/>
5803             <field ref="a6" name="parent_id"/>
5804         </record>
5805         <record id="a690" model="account.account.template">
5806             <field name="name">Perte reportée de l'exercice précédent</field>
5807             <field name="code">690</field>
5808             <field name="type">other</field>
5809             <field name="user_type" ref="account.data_account_type_expense"/>
5810             <field ref="a69" name="parent_id"/>
5811         </record>
5812         <record id="a691" model="account.account.template">
5813             <field name="name">Dotation à la réserve légale</field>
5814             <field name="code">691</field>
5815             <field name="type">other</field>
5816             <field name="user_type" ref="account.data_account_type_expense"/>
5817             <field ref="a69" name="parent_id"/>
5818         </record>
5819         <record id="a692" model="account.account.template">
5820             <field name="name">Dotation aux autres réserves</field>
5821             <field name="code">692</field>
5822             <field name="type">other</field>
5823             <field name="user_type" ref="account.data_account_type_expense"/>
5824             <field ref="a69" name="parent_id"/>
5825         </record>
5826         <record id="a693" model="account.account.template">
5827             <field name="name">Bénéfice à reporter</field>
5828             <field name="code">693</field>
5829             <field name="type">other</field>
5830             <field name="user_type" ref="account.data_account_type_expense"/>
5831             <field ref="a69" name="parent_id"/>
5832         </record>
5833         <record id="a694" model="account.account.template">
5834             <field name="name">Rémunération du capital</field>
5835             <field name="code">694</field>
5836             <field name="type">other</field>
5837             <field name="user_type" ref="account.data_account_type_expense"/>
5838             <field ref="a69" name="parent_id"/>
5839         </record>
5840         <record id="a695" model="account.account.template">
5841             <field name="name">Administrateurs ou gérants</field>
5842             <field name="code">695</field>
5843             <field name="type">other</field>
5844             <field name="user_type" ref="account.data_account_type_expense"/>
5845             <field ref="a69" name="parent_id"/>
5846         </record>
5847         <record id="a696" model="account.account.template">
5848             <field name="name">Autres allocataires</field>
5849             <field name="code">696</field>
5850             <field name="type">other</field>
5851             <field name="user_type" ref="account.data_account_type_expense"/>
5852             <field ref="a69" name="parent_id"/>
5853         </record>
5854         <record id="a7" model="account.account.template">
5855             <field name="name">CLASSE 7. - PRODUITS</field>
5856             <field name="code">7</field>
5857             <field name="type">view</field>
5858             <field name="user_type" ref="user_type_view"/>
5859             <field ref="a_root" name="parent_id"/>
5860             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficeperteencours0'))]"/>
5861         </record>
5862         <record id="a70" model="account.account.template">
5863             <field name="name">CHIFFRE D'AFFAIRES</field>
5864             <field name="code">70</field>
5865             <field name="type">view</field>
5866             <field name="user_type" ref="user_type_view"/>
5867             <field ref="a7" name="parent_id"/>
5868             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chiffredaffaires3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
5869         </record>
5870         <record id="a700" model="account.account.template">
5871             <field name="name">Ventes de marchandises</field>
5872             <field name="code">700</field>
5873             <field name="type">view</field>
5874             <field name="user_type" ref="user_type_view"/>
5875             <field ref="a70" name="parent_id"/>
5876         </record>
5877         <record id="a7000" model="account.account.template">
5878             <field name="name">Ventes en Belgique</field>
5879             <field name="code">7000</field>
5880             <field name="type">other</field>
5881             <field name="user_type" ref="account.data_account_type_income"/>
5882             <field ref="a700" name="parent_id"/>
5883         </record>
5884         <record id="a7001" model="account.account.template">
5885             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
5886             <field name="code">7001</field>
5887             <field name="type">other</field>
5888             <field name="user_type" ref="account.data_account_type_income"/>
5889             <field ref="a700" name="parent_id"/>
5890         </record>
5891         <record id="a7002" model="account.account.template">
5892             <field name="name">Ventes à l'exportation</field>
5893             <field name="code">7002</field>
5894             <field name="type">other</field>
5895             <field name="user_type" ref="account.data_account_type_income"/>
5896             <field ref="a700" name="parent_id"/>
5897         </record>
5898         <record id="a701" model="account.account.template">
5899             <field name="name">Ventes de produits finis</field>
5900             <field name="code">701</field>
5901             <field name="type">view</field>
5902             <field name="user_type" ref="user_type_view"/>
5903             <field ref="a70" name="parent_id"/>
5904         </record>
5905         <record id="a_sale" model="account.account.template">
5906             <field name="name">Ventes en Belgique</field>
5907             <field name="code">7010</field>
5908             <field name="type">other</field>
5909             <field name="user_type" ref="account.data_account_type_income"/>
5910             <field ref="a701" name="parent_id"/>
5911         </record>
5912         <record id="a7011" model="account.account.template">
5913             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
5914             <field name="code">7011</field>
5915             <field name="type">other</field>
5916             <field name="user_type" ref="account.data_account_type_income"/>
5917             <field ref="a701" name="parent_id"/>
5918         </record>
5919         <record id="a7012" model="account.account.template">
5920             <field name="name">Ventes à l'exportation</field>
5921             <field name="code">7012</field>
5922             <field name="type">other</field>
5923             <field name="user_type" ref="account.data_account_type_income"/>
5924             <field ref="a701" name="parent_id"/>
5925         </record>
5926         <record id="a702" model="account.account.template">
5927             <field name="name">Ventes de déchets et rebuts</field>
5928             <field name="code">702</field>
5929             <field name="type">view</field>
5930             <field name="user_type" ref="user_type_view"/>
5931             <field ref="a70" name="parent_id"/>
5932         </record>
5933         <record id="a7020" model="account.account.template">
5934             <field name="name">Ventes en Belgique</field>
5935             <field name="code">7020</field>
5936             <field name="type">other</field>
5937             <field name="user_type" ref="account.data_account_type_income"/>
5938             <field ref="a702" name="parent_id"/>
5939         </record>
5940         <record id="a7021" model="account.account.template">
5941             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
5942             <field name="code">7021</field>
5943             <field name="type">other</field>
5944             <field name="user_type" ref="account.data_account_type_income"/>
5945             <field ref="a702" name="parent_id"/>
5946         </record>
5947         <record id="a7022" model="account.account.template">
5948             <field name="name">Ventes à l'exportation</field>
5949             <field name="code">7022</field>
5950             <field name="type">other</field>
5951             <field name="user_type" ref="account.data_account_type_income"/>
5952             <field ref="a702" name="parent_id"/>
5953         </record>
5954         <record id="a703" model="account.account.template">
5955             <field name="name">Ventes d'emballages récupérables</field>
5956             <field name="code">703</field>
5957             <field name="type">other</field>
5958             <field name="user_type" ref="account.data_account_type_income"/>
5959             <field ref="a70" name="parent_id"/>
5960         </record>
5961         <record id="a704" model="account.account.template">
5962             <field name="name">Facturations des travaux en cours</field>
5963             <field name="code">704</field>
5964             <field name="type">other</field>
5965             <field name="user_type" ref="account.data_account_type_income"/>
5966             <field ref="a70" name="parent_id"/>
5967         </record>
5968         <record id="a705" model="account.account.template">
5969             <field name="name">Prestations de services</field>
5970             <field name="code">705</field>
5971             <field name="type">view</field>
5972             <field name="user_type" ref="user_type_view"/>
5973             <field ref="a70" name="parent_id"/>
5974         </record>
5975         <record id="a7050" model="account.account.template">
5976             <field name="name">Prestations de services en Belgique</field>
5977             <field name="code">7050</field>
5978             <field name="type">other</field>
5979             <field name="user_type" ref="account.data_account_type_income"/>
5980             <field ref="a705" name="parent_id"/>
5981         </record>
5982         <record id="a7051" model="account.account.template">
5983             <field name="name">Prestations de services dans les pays membres de la C.E.E.</field>
5984             <field name="code">7051</field>
5985             <field name="type">other</field>
5986             <field name="user_type" ref="account.data_account_type_income"/>
5987             <field ref="a705" name="parent_id"/>
5988         </record>
5989         <record id="a7052" model="account.account.template">
5990             <field name="name">Prestations de services en vue de l'exportation</field>
5991             <field name="code">7052</field>
5992             <field name="type">other</field>
5993             <field name="user_type" ref="account.data_account_type_income"/>
5994             <field ref="a705" name="parent_id"/>
5995         </record>
5996         <record id="a706" model="account.account.template">
5997             <field name="name">Pénalités et dédits obtenus par l'entreprise</field>
5998             <field name="code">706</field>
5999             <field name="type">other</field>
6000             <field name="user_type" ref="account.data_account_type_income"/>
6001             <field ref="a70" name="parent_id"/>
6002         </record>
6003         <record id="a708" model="account.account.template">
6004             <field name="name">Remises, ristournes et rabais accordés</field>
6005             <field name="code">708</field>
6006             <field name="type">view</field>
6007             <field name="user_type" ref="user_type_view"/>
6008             <field ref="a70" name="parent_id"/>
6009         </record>
6010         <record id="a7080" model="account.account.template">
6011             <field name="name">Sur ventes de marchandises</field>
6012             <field name="code">7080</field>
6013             <field name="type">other</field>
6014             <field name="user_type" ref="account.data_account_type_income"/>
6015             <field ref="a708" name="parent_id"/>
6016         </record>
6017         <record id="a7081" model="account.account.template">
6018             <field name="name">Sur ventes de produits finis</field>
6019             <field name="code">7081</field>
6020             <field name="type">other</field>
6021             <field name="user_type" ref="account.data_account_type_income"/>
6022             <field ref="a708" name="parent_id"/>
6023         </record>
6024         <record id="a7082" model="account.account.template">
6025             <field name="name">Sur ventes de déchets et rebuts</field>
6026             <field name="code">7082</field>
6027             <field name="type">other</field>
6028             <field name="user_type" ref="account.data_account_type_income"/>
6029             <field ref="a708" name="parent_id"/>
6030         </record>
6031         <record id="a7083" model="account.account.template">
6032             <field name="name">Sur prestations de services</field>
6033             <field name="code">7083</field>
6034             <field name="type">other</field>
6035             <field name="user_type" ref="account.data_account_type_income"/>
6036             <field ref="a708" name="parent_id"/>
6037         </record>
6038         <record id="a7084" model="account.account.template">
6039             <field name="name">Mali sur travaux facturés aux associations momentanées</field>
6040             <field name="code">7084</field>
6041             <field name="type">other</field>
6042             <field name="user_type" ref="account.data_account_type_income"/>
6043             <field ref="a708" name="parent_id"/>
6044         </record>
6045         <record id="a71" model="account.account.template">
6046             <field name="name">VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION</field>
6047             <field name="code">71</field>
6048             <field name="type">view</field>
6049             <field name="user_type" ref="user_type_view"/>
6050             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
6051             <field ref="a7" name="parent_id"/>
6052         </record>
6053         <record id="a712" model="account.account.template">
6054             <field name="name">Des en cours de fabrication</field>
6055             <field name="code">712</field>
6056             <field name="type">other</field>
6057             <field name="user_type" ref="account.data_account_type_income"/>
6058             <field ref="a71" name="parent_id"/>
6059         </record>
6060         <record id="a713" model="account.account.template">
6061             <field name="name">Des produits finis</field>
6062             <field name="code">713</field>
6063             <field name="type">other</field>
6064             <field name="user_type" ref="account.data_account_type_income"/>
6065             <field ref="a71" name="parent_id"/>
6066         </record>
6067         <record id="a715" model="account.account.template">
6068             <field name="name">Des immeubles construits destinés à la vente</field>
6069             <field name="code">715</field>
6070             <field name="type">other</field>
6071             <field name="user_type" ref="account.data_account_type_income"/>
6072             <field ref="a71" name="parent_id"/>
6073         </record>
6074         <record id="a717" model="account.account.template">
6075             <field name="name">Des commandes en cours d'exécution</field>
6076             <field name="code">717</field>
6077             <field name="type">view</field>
6078             <field name="user_type" ref="user_type_view"/>
6079             <field ref="a71" name="parent_id"/>
6080         </record>
6081         <record id="a7170" model="account.account.template">
6082             <field name="name">Commandes en cours - Coût de revient</field>
6083             <field name="code">7170</field>
6084             <field name="type">view</field>
6085             <field name="user_type" ref="user_type_view"/>
6086             <field ref="a717" name="parent_id"/>
6087         </record>
6088         <record id="a71700" model="account.account.template">
6089             <field name="name">Coût des commandes en cours d'exécution</field>
6090             <field name="code">71700</field>
6091             <field name="type">other</field>
6092             <field name="user_type" ref="account.data_account_type_income"/>
6093             <field ref="a7170" name="parent_id"/>
6094         </record>
6095         <record id="a71701" model="account.account.template">
6096             <field name="name">Coût des travaux en cours des associations momentanées</field>
6097             <field name="code">71701</field>
6098             <field name="type">other</field>
6099             <field name="user_type" ref="account.data_account_type_income"/>
6100             <field ref="a7170" name="parent_id"/>
6101         </record>
6102         <record id="a7171" model="account.account.template">
6103             <field name="name">Bénéfices portés en compte sur commandes en cours</field>
6104             <field name="code">7171</field>
6105             <field name="type">view</field>
6106             <field name="user_type" ref="user_type_view"/>
6107             <field ref="a717" name="parent_id"/>
6108         </record>
6109         <record id="a71710" model="account.account.template">
6110             <field name="name">Sur commandes en cours d'exécution</field>
6111             <field name="code">71710</field>
6112             <field name="type">other</field>
6113             <field name="user_type" ref="account.data_account_type_income"/>
6114             <field ref="a7171" name="parent_id"/>
6115         </record>
6116         <record id="a71711" model="account.account.template">
6117             <field name="name">Sur travaux en cours des associations momentanées</field>
6118             <field name="code">71711</field>
6119             <field name="type">other</field>
6120             <field name="user_type" ref="account.data_account_type_income"/>
6121             <field ref="a7171" name="parent_id"/>
6122         </record>
6123         <record id="a72" model="account.account.template">
6124             <field name="name">PRODUCTION IMMOBILISEE</field>
6125             <field name="code">72</field>
6126             <field name="type">view</field>
6127             <field name="user_type" ref="user_type_view"/>
6128             <field ref="a7" name="parent_id"/>
6129         </record>
6130         <record id="a720" model="account.account.template">
6131             <field name="name">En frais d'établissement</field>
6132             <field name="code">720</field>
6133             <field name="type">other</field>
6134             <field name="user_type" ref="account.data_account_type_income"/>
6135             <field ref="a72" name="parent_id"/>
6136         </record>
6137         <record id="a721" model="account.account.template">
6138             <field name="name">En immobilisations incorporelles</field>
6139             <field name="code">721</field>
6140             <field name="type">other</field>
6141             <field name="user_type" ref="account.data_account_type_income"/>
6142             <field ref="a72" name="parent_id"/>
6143         </record>
6144         <record id="a722" model="account.account.template">
6145             <field name="name">En immobilisations corporelles</field>
6146             <field name="code">722</field>
6147             <field name="type">other</field>
6148             <field name="user_type" ref="account.data_account_type_income"/>
6149             <field ref="a72" name="parent_id"/>
6150         </record>
6151         <record id="a723" model="account.account.template">
6152             <field name="name">En immobilisations en cours</field>
6153             <field name="code">723</field>
6154             <field name="type">other</field>
6155             <field name="user_type" ref="account.data_account_type_income"/>
6156             <field ref="a72" name="parent_id"/>
6157         </record>
6158         <record id="a74" model="account.account.template">
6159             <field name="name">AUTRES PRODUITS D'EXPLOITATION</field>
6160             <field name="code">74</field>
6161             <field name="type">view</field>
6162             <field name="user_type" ref="user_type_view"/>
6163             <field ref="a7" name="parent_id"/>
6164             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
6165         </record>
6166         <record id="a740" model="account.account.template">
6167             <field name="name">Subsides d'exploitation et montants compensatoires</field>
6168             <field name="code">740</field>
6169             <field name="type">other</field>
6170             <field name="user_type" ref="account.data_account_type_income"/>
6171             <field ref="a74" name="parent_id"/>
6172         </record>
6173         <record id="a741" model="account.account.template">
6174             <field name="name">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
6175             <field name="code">741</field>
6176             <field name="type">other</field>
6177             <field name="user_type" ref="account.data_account_type_income"/>
6178             <field ref="a74" name="parent_id"/>
6179         </record>
6180         <record id="a742" model="account.account.template">
6181             <field name="name">Plus-values sur réalisations de créances commerciales</field>
6182             <field name="code">742</field>
6183             <field name="type">other</field>
6184             <field name="user_type" ref="account.data_account_type_income"/>
6185             <field ref="a74" name="parent_id"/>
6186         </record>
6187         <record id="a743" model="account.account.template">
6188             <field name="name">Produits de services exploités dans l'intérêt du personnel</field>
6189             <field name="code">743</field>
6190             <field name="type">other</field>
6191             <field name="user_type" ref="account.data_account_type_income"/>
6192             <field ref="a74" name="parent_id"/>
6193         </record>
6194         <record id="a744" model="account.account.template">
6195             <field name="name">Commissions et courtages</field>
6196             <field name="code">744</field>
6197             <field name="type">other</field>
6198             <field name="user_type" ref="account.data_account_type_income"/>
6199             <field ref="a74" name="parent_id"/>
6200         </record>
6201         <record id="a745" model="account.account.template">
6202             <field name="name">Redevances pour brevets et licences</field>
6203             <field name="code">745</field>
6204             <field name="type">other</field>
6205             <field name="user_type" ref="account.data_account_type_income"/>
6206             <field ref="a74" name="parent_id"/>
6207         </record>
6208         <record id="a746" model="account.account.template">
6209             <field name="name">Prestations de services</field>
6210             <field name="code">746</field>
6211             <field name="type">other</field>
6212             <field name="user_type" ref="account.data_account_type_income"/>
6213             <field ref="a74" name="parent_id"/>
6214         </record>
6215         <record id="a747" model="account.account.template">
6216             <field name="name">Revenus des immeubles affectés aux activités non professionnelles</field>
6217             <field name="code">747</field>
6218             <field name="type">other</field>
6219             <field name="user_type" ref="account.data_account_type_income"/>
6220             <field ref="a74" name="parent_id"/>
6221         </record>
6222         <record id="a748" model="account.account.template">
6223             <field name="name">Locations diverses à caractère professionnel</field>
6224             <field name="code">748</field>
6225             <field name="type">other</field>
6226             <field name="user_type" ref="account.data_account_type_income"/>
6227             <field ref="a74" name="parent_id"/>
6228         </record>
6229         <record id="a749" model="account.account.template">
6230             <field name="name">Produits divers</field>
6231             <field name="code">749</field>
6232             <field name="type">view</field>
6233             <field name="user_type" ref="user_type_view"/>
6234             <field ref="a74" name="parent_id"/>
6235         </record>
6236         <record id="a7490" model="account.account.template">
6237             <field name="name">Bonis sur reprises d'emballages consignés</field>
6238             <field name="code">7490</field>
6239             <field name="type">other</field>
6240             <field name="user_type" ref="account.data_account_type_income"/>
6241             <field ref="a749" name="parent_id"/>
6242         </record>
6243         <record id="a7491" model="account.account.template">
6244             <field name="name">Bonis sur travaux en associations momentanées</field>
6245             <field name="code">7491</field>
6246             <field name="type">other</field>
6247             <field name="user_type" ref="account.data_account_type_income"/>
6248             <field ref="a749" name="parent_id"/>
6249         </record>
6250         <record id="a75" model="account.account.template">
6251             <field name="name">PRODUITS FINANCIERS</field>
6252             <field name="code">75</field>
6253             <field name="type">view</field>
6254             <field name="user_type" ref="user_type_view"/>
6255             <field ref="a7" name="parent_id"/>
6256             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_produitsfinanciers1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
6257         </record>
6258         <record id="a750" model="account.account.template">
6259             <field name="name">Produits des immobilisations financières</field>
6260             <field name="code">750</field>
6261             <field name="type">view</field>
6262             <field name="user_type" ref="user_type_view"/>
6263             <field ref="a75" name="parent_id"/>
6264         </record>
6265         <record id="a7500" model="account.account.template">
6266             <field name="name">Revenus des actions</field>
6267             <field name="code">7500</field>
6268             <field name="type">other</field>
6269             <field name="user_type" ref="account.data_account_type_income"/>
6270             <field ref="a750" name="parent_id"/>
6271         </record>
6272         <record id="a7501" model="account.account.template">
6273             <field name="name">Revenus des obligations</field>
6274             <field name="code">7501</field>
6275             <field name="type">other</field>
6276             <field name="user_type" ref="account.data_account_type_income"/>
6277             <field ref="a750" name="parent_id"/>
6278         </record>
6279         <record id="a7502" model="account.account.template">
6280             <field name="name">Revenus des créances à plus d'un an</field>
6281             <field name="code">7502</field>
6282             <field name="type">other</field>
6283             <field name="user_type" ref="account.data_account_type_income"/>
6284             <field ref="a750" name="parent_id"/>
6285         </record>
6286         <record id="a751" model="account.account.template">
6287             <field name="name">Produits des actifs circulants</field>
6288             <field name="code">751</field>
6289             <field name="type">other</field>
6290             <field name="user_type" ref="account.data_account_type_income"/>
6291             <field ref="a75" name="parent_id"/>
6292         </record>
6293         <record id="a752" model="account.account.template">
6294             <field name="name">Plus-values sur réalisations d'actifs circulants</field>
6295             <field name="code">752</field>
6296             <field name="type">other</field>
6297             <field name="user_type" ref="account.data_account_type_income"/>
6298             <field ref="a75" name="parent_id"/>
6299         </record>
6300         <record id="a753" model="account.account.template">
6301             <field name="name">Subsides en capital et en intérêts</field>
6302             <field name="code">753</field>
6303             <field name="type">other</field>
6304             <field name="user_type" ref="account.data_account_type_income"/>
6305             <field ref="a75" name="parent_id"/>
6306         </record>
6307         <record id="a754" model="account.account.template">
6308             <field name="name">Différences de change</field>
6309             <field name="code">754</field>
6310             <field name="type">other</field>
6311             <field name="user_type" ref="account.data_account_type_income"/>
6312             <field ref="a75" name="parent_id"/>
6313         </record>
6314         <record id="a755" model="account.account.template">
6315             <field name="name">Ecarts de conversion des devises</field>
6316             <field name="code">755</field>
6317             <field name="type">other</field>
6318             <field name="user_type" ref="account.data_account_type_income"/>
6319             <field ref="a75" name="parent_id"/>
6320         </record>
6321         <record id="a756" model="account.account.template">
6322             <field name="name">Produits des autres créances</field>
6323             <field name="code">756</field>
6324             <field name="type">other</field>
6325             <field name="user_type" ref="account.data_account_type_income"/>
6326             <field ref="a75" name="parent_id"/>
6327         </record>
6328         <record id="a757" model="account.account.template">
6329             <field name="name">Escomptes obtenus</field>
6330             <field name="code">757</field>
6331             <field name="type">other</field>
6332             <field name="user_type" ref="account.data_account_type_income"/>
6333             <field ref="a75" name="parent_id"/>
6334         </record>
6335         <record id="a76" model="account.account.template">
6336             <field name="name">PRODUITS EXCEPTIONNELS</field>
6337             <field name="code">76</field>
6338             <field name="type">view</field>
6339             <field name="user_type" ref="user_type_view"/>
6340             <field ref="a7" name="parent_id"/>
6341             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_produitsexceptionnels1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1'))]"/>
6342         </record>
6343         <record id="a760" model="account.account.template">
6344             <field name="name">Reprises d'amortissements et de réductions de valeur</field>
6345             <field name="code">760</field>
6346             <field name="type">view</field>
6347             <field name="user_type" ref="user_type_view"/>
6348             <field ref="a76" name="parent_id"/>
6349         </record>
6350         <record id="a7600" model="account.account.template">
6351             <field name="name">Sur immobilisations incorporelles</field>
6352             <field name="code">7600</field>
6353             <field name="type">other</field>
6354             <field name="user_type" ref="account.data_account_type_income"/>
6355             <field ref="a760" name="parent_id"/>
6356         </record>
6357         <record id="a7601" model="account.account.template">
6358             <field name="name">Sur immobilisations corporelles</field>
6359             <field name="code">7601</field>
6360             <field name="type">other</field>
6361             <field name="user_type" ref="account.data_account_type_income"/>
6362             <field ref="a760" name="parent_id"/>
6363         </record>
6364         <record id="a761" model="account.account.template">
6365             <field name="name">Reprises de réductions de valeur sur immobilisations financières</field>
6366             <field name="code">761</field>
6367             <field name="type">other</field>
6368             <field name="user_type" ref="account.data_account_type_income"/>
6369             <field ref="a76" name="parent_id"/>
6370         </record>
6371         <record id="a762" model="account.account.template">
6372             <field name="name">Reprises de provisions pour risques et charges exceptionnelles</field>
6373             <field name="code">762</field>
6374             <field name="type">other</field>
6375             <field name="user_type" ref="account.data_account_type_income"/>
6376             <field ref="a76" name="parent_id"/>
6377         </record>
6378         <record id="a763" model="account.account.template">
6379             <field name="name">Plus-values sur réalisation d'actifs immobilisés</field>
6380             <field name="code">763</field>
6381             <field name="type">view</field>
6382             <field name="user_type" ref="user_type_view"/>
6383             <field ref="a76" name="parent_id"/>
6384         </record>
6385         <record id="a7630" model="account.account.template">
6386             <field name="name">Sur immobilisations incorporelles</field>
6387             <field name="code">7630</field>
6388             <field name="type">other</field>
6389             <field name="user_type" ref="account.data_account_type_income"/>
6390             <field ref="a763" name="parent_id"/>
6391         </record>
6392         <record id="a7631" model="account.account.template">
6393             <field name="name">Sur immobilisations corporelles</field>
6394             <field name="code">7631</field>
6395             <field name="type">other</field>
6396             <field name="user_type" ref="account.data_account_type_income"/>
6397             <field ref="a763" name="parent_id"/>
6398         </record>
6399         <record id="a7632" model="account.account.template">
6400             <field name="name">Sur immobilisations financières</field>
6401             <field name="code">7632</field>
6402             <field name="type">other</field>
6403             <field name="user_type" ref="account.data_account_type_income"/>
6404             <field ref="a763" name="parent_id"/>
6405         </record>
6406         <record id="a764" model="account.account.template">
6407             <field name="name">Autres produits exceptionnels</field>
6408             <field name="code">764</field>
6409             <field name="type">other</field>
6410             <field name="user_type" ref="account.data_account_type_income"/>
6411             <field ref="a76" name="parent_id"/>
6412         </record>
6413         <record id="a77" model="account.account.template">
6414             <field name="name">REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES</field>
6415             <field name="code">77</field>
6416             <field name="type">view</field>
6417             <field name="user_type" ref="user_type_view"/>
6418             <field ref="a7" name="parent_id"/>
6419             <field name="financial_report_ids" eval="[(4,ref('account_financial_report_imptssurlersultat1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
6420         </record>
6421         <record id="a771" model="account.account.template">
6422             <field name="name">Impôts belges sur le résultat</field>
6423             <field name="code">771</field>
6424             <field name="type">view</field>
6425             <field name="user_type" ref="user_type_view"/>
6426             <field ref="a77" name="parent_id"/>
6427         </record>
6428         <record id="a7710" model="account.account.template">
6429             <field name="name">Régularisations d'impôts dus ou versés</field>
6430             <field name="code">7710</field>
6431             <field name="type">other</field>
6432             <field name="user_type" ref="account.data_account_type_income"/>
6433             <field ref="a771" name="parent_id"/>
6434         </record>
6435         <record id="a7711" model="account.account.template">
6436             <field name="name">Régularisations d'impôts estimés</field>
6437             <field name="code">7711</field>
6438             <field name="type">other</field>
6439             <field name="user_type" ref="account.data_account_type_income"/>
6440             <field ref="a771" name="parent_id"/>
6441         </record>
6442         <record id="a7712" model="account.account.template">
6443             <field name="name">Reprises de provisions fiscales</field>
6444             <field name="code">7712</field>
6445             <field name="type">other</field>
6446             <field name="user_type" ref="account.data_account_type_income"/>
6447             <field ref="a771" name="parent_id"/>
6448         </record>
6449         <record id="a773" model="account.account.template">
6450             <field name="name">Impôts étrangers sur le résultat</field>
6451             <field name="code">773</field>
6452             <field name="type">other</field>
6453             <field name="user_type" ref="account.data_account_type_income"/>
6454             <field ref="a77" name="parent_id"/>
6455         </record>
6456         <record id="a79" model="account.account.template">
6457             <field name="name">AFFECTATION AUX RESULTATS</field>
6458             <field name="code">79</field>
6459             <field name="type">view</field>
6460             <field name="user_type" ref="user_type_view"/>
6461             <field ref="a7" name="parent_id"/>
6462         </record>
6463         <record id="a790" model="account.account.template">
6464             <field name="name">Bénéfice reporté de l'exercice précédent</field>
6465             <field name="code">790</field>
6466             <field name="type">other</field>
6467             <field name="user_type" ref="account.data_account_type_income"/>
6468             <field ref="a79" name="parent_id"/>
6469         </record>
6470         <record id="a791" model="account.account.template">
6471             <field name="name">Prélèvement sur le capital et les primes d'émission</field>
6472             <field name="code">791</field>
6473             <field name="type">other</field>
6474             <field name="user_type" ref="account.data_account_type_income"/>
6475             <field ref="a79" name="parent_id"/>
6476         </record>
6477         <record id="a792" model="account.account.template">
6478             <field name="name">Prélèvement sur les réserves</field>
6479             <field name="code">792</field>
6480             <field name="type">other</field>
6481             <field name="user_type" ref="account.data_account_type_income"/>
6482             <field ref="a79" name="parent_id"/>
6483         </record>
6484         <record id="a793" model="account.account.template">
6485             <field name="name">Perte à reporter</field>
6486             <field name="code">793</field>
6487             <field name="type">other</field>
6488             <field name="user_type" ref="account.data_account_type_income"/>
6489             <field ref="a79" name="parent_id"/>
6490         </record>
6491         <record id="a794" model="account.account.template">
6492             <field name="name">Intervention d'associés</field>
6493             <field name="code">794</field>
6494             <field name="type">other</field>
6495             <field name="user_type" ref="account.data_account_type_income"/>
6496             <field ref="a79" name="parent_id"/>
6497         </record>
6498
6499     </data>
6500 </openerp>