addons/l10n_lu/l10n_lu_data.xml

   1 <?xml version="1.0" ?>
   2
   3 <openerp>
   4         <data noupdate="1">
   5
   6         <!--
   7                 Account Type
   8         -->
   9
  10         <record id="account_type_root" model="account.account.type">
  11             <field name="name">View</field>
  12             <field name="code">view</field>
  13             <field name="close_method">none</field>
  14         </record>
  15         <record id="account_type_asset" model="account.account.type">
  16             <field name="name">Asset</field>
  17             <field name="code">asset</field>
  18             <field name="report_type">asset</field>
  19             <field name="close_method">balance</field>
  20         </record>
  21         <record id="account_type_liability" model="account.account.type">
  22             <field name="name">Liability</field>
  23             <field name="code">liability</field>
  24             <field name="report_type">liability</field>
  25             <field name="close_method">balance</field>
  26         </record>
  27         <record id="account_type_creances" model="account.account.type">
  28             <field name="name">Créances</field>
  29             <field name="code">creances</field>
  30             <field name="close_method">balance</field>
  31         </record>
  32         <record id="account_type_cash_equity" model="account.account.type">
  33             <field name="name">Equity</field>
  34             <field name="code">equity</field>
  35             <field name="report_type">asset</field>
  36             <field name="close_method">balance</field>
  37         </record>
  38         <record id="account_type_income" model="account.account.type">
  39             <field name="name">Income</field>
  40             <field name="code">income</field>
  41             <field name="report_type">income</field>
  42             <field name="close_method">unreconciled</field>
  43         </record>
  44         <record id="account_type_expense" model="account.account.type">
  45             <field name="name">Expense</field>
  46             <field name="code">expense</field>
  47             <field name="report_type">expense</field>
  48             <field name="close_method">unreconciled</field>
  49         </record>
  50         <record id="account_type_cash_moves" model="account.account.type">
  51             <field name="name">Cash</field>
  52             <field name="code">cash</field>
  53             <field name="report_type">asset</field>
  54             <field name="close_method">balance</field>
  55         </record>
  56
  57
  58     <!-- Account Templates -->
  59                 <record id="account_lu_0" model="account.account.template">
  60                   <field name="code">0</field>
  61                   <field name="name">Plan KLUWER</field>
  62                   <field name="type" >view</field>
  63                   <field name="user_type" ref="account_type_root"/>
  64                 </record>
  65
  66                 <record id="account_1" model="account.account.template">
  67                   <field name="code">1</field>
  68                   <field name="name">Fonds propres, prov. &amp; dettes + d&apos;1an</field>
  69                   <field name="user_type" ref="account_type_liability"/>
  70
  71                   <field name="parent_id" ref="account_lu_0"/>
  72                   <field name="type" >view</field>
  73                 </record>
  74                 <record id="account_2" model="account.account.template">
  75                   <field name="code">2</field>
  76                   <field name="name">Immobilis., dettes &amp; créances à + d&apos;1 an</field>
  77                   <field name="user_type" ref="account_type_asset"/>
  78
  79                   <field name="parent_id" ref="account_lu_0"/>
  80                   <field name="type" >view</field>
  81                 </record>
  82                 <record id="account_3" model="account.account.template">
  83                   <field name="code">3</field>
  84                   <field name="name">Stocks et commandes en cours d&apos;exécution</field>
  85                   <field name="user_type" ref="account_type_asset"/>
  86
  87                   <field name="parent_id" ref="account_lu_0"/>
  88                   <field name="type" >view</field>
  89                 </record>
  90                 <record id="account_4" model="account.account.template">
  91                   <field name="code">4</field>
  92                   <field name="name">Créances et dettes à un an au plus</field>
  93                   <field name="user_type" ref="account_type_root"/>
  94
  95                   <field name="parent_id" ref="account_lu_0"/>
  96                   <field name="type" >view</field>
  97                 </record>
  98                 <record id="account_5" model="account.account.template">
  99                   <field name="code">5</field>
 100                   <field name="name">Placements de trésorerie et disponible</field>
 101                   <field name="user_type" ref="account_type_asset"/>
 102
 103                   <field name="parent_id" ref="account_lu_0"/>
 104                   <field name="type" >view</field>
 105                 </record>
 106                 <record id="account_6" model="account.account.template">
 107                   <field name="code">6</field>
 108                   <field name="name">Charges</field>
 109                   <field name="user_type" ref="account_type_expense"/>
 110
 111                   <field name="parent_id" ref="account_lu_0"/>
 112                   <field name="type" >view</field>
 113                 </record>
 114                 <record id="account_7" model="account.account.template">
 115                   <field name="code">7</field>
 116                   <field name="name">Produits</field>
 117                   <field name="user_type" ref="account_type_income"/>
 118
 119                   <field name="parent_id" ref="account_lu_0"/>
 120                   <field name="type">view</field>
 121                 </record>
 122                 <record id="account_10" model="account.account.template">
 123                   <field name="code">10</field>
 124                   <field name="name">Capital</field>
 125                   <field name="user_type" ref="account_type_liability"/>
 126
 127                   <field name="parent_id" ref="account_1"/>
 128                   <field name="type" >view</field>
 129                 </record>
 130                 <record id="account_12" model="account.account.template">
 131                   <field name="code">12</field>
 132                   <field name="name">Plus-values de réévaluation</field>
 133                   <field name="user_type" ref="account_type_liability"/>
 134
 135                   <field name="parent_id" ref="account_1"/>
 136                   <field name="type" >view</field>
 137                 </record>
 138                 <record id="account_13" model="account.account.template">
 139                   <field name="code">13</field>
 140                   <field name="name">Réserves</field>
 141                   <field name="user_type" ref="account_type_liability"/>
 142
 143                   <field name="parent_id" ref="account_1"/>
 144                   <field name="type" >view</field>
 145                 </record>
 146                 <record id="account_14" model="account.account.template">
 147                   <field name="code">14</field>
 148                   <field name="name">Résultat reporté</field>
 149                   <field name="user_type" ref="account_type_liability"/>
 150
 151                   <field name="parent_id" ref="account_1"/>
 152                   <field name="type" >view</field>
 153                 </record>
 154                 <record id="account_15" model="account.account.template">
 155                   <field name="code">15</field>
 156                   <field name="name">Subsides en capital</field>
 157                   <field name="user_type" ref="account_type_liability"/>
 158
 159                   <field name="parent_id" ref="account_1"/>
 160                   <field name="type" >view</field>
 161                 </record>
 162                 <record id="account_16" model="account.account.template">
 163                   <field name="code">16</field>
 164                   <field name="name">Provisions et impôts différés</field>
 165                   <field name="user_type" ref="account_type_liability"/>
 166
 167                   <field name="parent_id" ref="account_1"/>
 168                   <field name="type" >view</field>
 169                 </record>
 170                 <record id="account_17" model="account.account.template">
 171                   <field name="code">17</field>
 172                   <field name="name">Dettes à plus d&apos;un an</field>
 173                   <field name="user_type" ref="account_type_liability"/>
 174
 175                   <field name="parent_id" ref="account_1"/>
 176                   <field name="type" >view</field>
 177                 </record>
 178                 <record id="account_20" model="account.account.template">
 179                   <field name="code">20</field>
 180                   <field name="name">Frais d&apos;établissement</field>
 181                   <field name="user_type" ref="account_type_asset"/>
 182
 183                   <field name="parent_id" ref="account_2"/>
 184                   <field name="type" >view</field>
 185                 </record>
 186                 <record id="account_21" model="account.account.template">
 187                   <field name="code">21</field>
 188                   <field name="name">Immobilisations incorporelles</field>
 189                   <field name="user_type" ref="account_type_asset"/>
 190
 191                   <field name="parent_id" ref="account_2"/>
 192                   <field name="type" >view</field>
 193                 </record>
 194                 <record id="account_22" model="account.account.template">
 195                   <field name="code">22</field>
 196                   <field name="name">Terrains et constructions</field>
 197                   <field name="user_type" ref="account_type_asset"/>
 198
 199                   <field name="parent_id" ref="account_2"/>
 200                   <field name="type" >view</field>
 201                 </record>
 202                 <record id="account_23" model="account.account.template">
 203                   <field name="code">23</field>
 204                   <field name="name">Installations, machines et outillages</field>
 205                   <field name="user_type" ref="account_type_asset"/>
 206
 207                   <field name="parent_id" ref="account_2"/>
 208                   <field name="type" >view</field>
 209                 </record>
 210                 <record id="account_24" model="account.account.template">
 211                   <field name="code">24</field>
 212                   <field name="name">Mobilier et matériel roulant</field>
 213                   <field name="user_type" ref="account_type_asset"/>
 214
 215                   <field name="parent_id" ref="account_2"/>
 216                   <field name="type" >view</field>
 217                 </record>
 218                 <record id="account_25" model="account.account.template">
 219                   <field name="code">25</field>
 220                   <field name="name">Immobilisation détenues en loc.-fin.</field>
 221                   <field name="user_type" ref="account_type_asset"/>
 222
 223                   <field name="parent_id" ref="account_2"/>
 224                   <field name="type" >view</field>
 225                 </record>
 226                 <record id="account_27" model="account.account.template">
 227                   <field name="code">27</field>
 228                   <field name="name">Immobilis. corp. en cours &amp; acptes versé</field>
 229                   <field name="user_type" ref="account_type_asset"/>
 230
 231                   <field name="parent_id" ref="account_2"/>
 232                   <field name="type" >view</field>
 233                 </record>
 234                 <record id="account_28" model="account.account.template">
 235                   <field name="code">28</field>
 236                   <field name="name">Immobilisations financières</field>
 237                   <field name="user_type" ref="account_type_asset"/>
 238
 239                   <field name="parent_id" ref="account_2"/>
 240                   <field name="type" >view</field>
 241                 </record>
 242                 <record id="account_30" model="account.account.template">
 243                   <field name="code">30</field>
 244                   <field name="name">Approvisionnements - matières premières</field>
 245                   <field name="user_type" ref="account_type_asset"/>
 246
 247                   <field name="parent_id" ref="account_3"/>
 248                   <field name="type" >view</field>
 249                 </record>
 250                 <record id="account_31" model="account.account.template">
 251                   <field name="code">31</field>
 252                   <field name="name">Approvisionnements et fournitures</field>
 253                   <field name="user_type" ref="account_type_asset"/>
 254
 255                   <field name="parent_id" ref="account_3"/>
 256                   <field name="type" >view</field>
 257                 </record>
 258                 <record id="account_32" model="account.account.template">
 259                   <field name="code">32</field>
 260                   <field name="name">En cours de fabrication</field>
 261                   <field name="user_type" ref="account_type_asset"/>
 262
 263                   <field name="parent_id" ref="account_3"/>
 264                   <field name="type" >view</field>
 265                 </record>
 266                 <record id="account_33" model="account.account.template">
 267                   <field name="code">33</field>
 268                   <field name="name">Produits finis</field>
 269                   <field name="user_type" ref="account_type_asset"/>
 270
 271                   <field name="parent_id" ref="account_3"/>
 272                   <field name="type" >view</field>
 273                 </record>
 274                 <record id="account_34" model="account.account.template">
 275                   <field name="code">34</field>
 276                   <field name="name">Marchandises</field>
 277                   <field name="user_type" ref="account_type_asset"/>
 278
 279                   <field name="parent_id" ref="account_3"/>
 280                   <field name="type" >view</field>
 281                 </record>
 282                 <record id="account_36" model="account.account.template">
 283                   <field name="code">36</field>
 284                   <field name="name">Acomptes versés sur achats pour stocks</field>
 285                   <field name="user_type" ref="account_type_asset"/>
 286
 287                   <field name="parent_id" ref="account_3"/>
 288                   <field name="type" >view</field>
 289                 </record>
 290                 <record id="account_40" model="account.account.template">
 291                   <field name="code">40</field>
 292                   <field name="name">Créances commerciales</field>
 293                   <field name="user_type" ref="account_type_root"/>
 294
 295                   <field name="parent_id" ref="account_4"/>
 296                   <field name="type" >view</field>
 297                 </record>
 298                 <record id="account_41" model="account.account.template">
 299                   <field name="code">41</field>
 300                   <field name="name">Autres créances à - d&apos;un an</field>
 301                   <field name="user_type" ref="account_type_asset"/>
 302
 303                   <field name="parent_id" ref="account_4"/>
 304                   <field name="type" >view</field>
 305                 </record>
 306                 <record id="account_42" model="account.account.template">
 307                   <field name="code">42</field>
 308                   <field name="name">Dettes à + d&apos;1 an échéant dans l&apos;année</field>
 309                   <field name="user_type" ref="account_type_liability"/>
 310
 311                   <field name="parent_id" ref="account_4"/>
 312                   <field name="type" >view</field>
 313                 </record>
 314                 <record id="account_43" model="account.account.template">
 315                   <field name="code">43</field>
 316                   <field name="name">Dettes financières</field>
 317                   <field name="user_type" ref="account_type_liability"/>
 318
 319                   <field name="parent_id" ref="account_4"/>
 320                   <field name="type" >view</field>
 321                 </record>
 322                 <record id="account_44" model="account.account.template">
 323                   <field name="code">44</field>
 324                   <field name="name">Dettes commerciales</field>
 325                   <field name="user_type" ref="account_type_root"/>
 326
 327                   <field name="parent_id" ref="account_4"/>
 328                   <field name="type" >view</field>
 329                 </record>
 330                 <record id="account_45" model="account.account.template">
 331                   <field name="code">45</field>
 332                   <field name="name">Dettes fiscales, salariales et sociales</field>
 333                   <field name="user_type" ref="account_type_liability"/>
 334
 335                   <field name="parent_id" ref="account_4"/>
 336                   <field name="type" >view</field>
 337                 </record>
 338                 <record id="account_47" model="account.account.template">
 339                   <field name="code">47</field>
 340                   <field name="name">Dettes suite à l&apos;affect. des résultats</field>
 341                   <field name="user_type" ref="account_type_liability"/>
 342
 343                   <field name="parent_id" ref="account_4"/>
 344                   <field name="type" >view</field>
 345                 </record>
 346                 <record id="account_48" model="account.account.template">
 347                   <field name="code">48</field>
 348                   <field name="name">Dettes diverses</field>
 349                   <field name="user_type" ref="account_type_liability"/>
 350
 351                   <field name="parent_id" ref="account_4"/>
 352                   <field name="type" >view</field>
 353                 </record>
 354                 <record id="account_49" model="account.account.template">
 355                   <field name="code">49</field>
 356                   <field name="name">Comptes de régularisation et cptes d&apos;att</field>
 357                   <field name="user_type" ref="account_type_root"/>
 358
 359                   <field name="parent_id" ref="account_4"/>
 360                   <field name="type" >view</field>
 361                 </record>
 362                 <record id="account_51" model="account.account.template">
 363                   <field name="code">51</field>
 364                   <field name="name">Actions et parts</field>
 365                   <field name="user_type" ref="account_type_asset"/>
 366
 367                   <field name="parent_id" ref="account_5"/>
 368                   <field name="type" >view</field>
 369                 </record>
 370                 <record id="account_52" model="account.account.template">
 371                   <field name="code">52</field>
 372                   <field name="name">Titres à revenu fixe</field>
 373                   <field name="user_type" ref="account_type_asset"/>
 374
 375                   <field name="parent_id" ref="account_5"/>
 376                   <field name="type" >view</field>
 377                 </record>
 378                 <record id="account_53" model="account.account.template">
 379                   <field name="code">53</field>
 380                   <field name="name">Dépôts à terme</field>
 381                   <field name="user_type" ref="account_type_asset"/>
 382
 383                   <field name="parent_id" ref="account_5"/>
 384                   <field name="type" >view</field>
 385                 </record>
 386                 <record id="account_55" model="account.account.template">
 387                   <field name="code">55</field>
 388                   <field name="name">Etablissements de crédit</field>
 389                   <field name="user_type" ref="account_type_asset"/>
 390
 391                   <field name="parent_id" ref="account_5"/>
 392                   <field name="type" >view</field>
 393                 </record>
 394                 <record id="account_56" model="account.account.template">
 395                   <field name="code">56</field>
 396                   <field name="name">Ccp</field>
 397                   <field name="user_type" ref="account_type_asset"/>
 398
 399                   <field name="parent_id" ref="account_5"/>
 400                   <field name="type" >view</field>
 401                 </record>
 402                 <record id="account_57" model="account.account.template">
 403                   <field name="code">57</field>
 404                   <field name="name">Caisses</field>
 405                   <field name="user_type" ref="account_type_asset"/>
 406
 407                   <field name="parent_id" ref="account_5"/>
 408                   <field name="type" >view</field>
 409                 </record>
 410                 <record id="account_60" model="account.account.template">
 411                   <field name="code">60</field>
 412                   <field name="name">Approvisionnements et marchandises</field>
 413                   <field name="user_type" ref="account_type_expense"/>
 414
 415                   <field name="parent_id" ref="account_6"/>
 416                   <field name="type" >view</field>
 417                 </record>
 418                 <record id="account_61" model="account.account.template">
 419                   <field name="code">61</field>
 420                   <field name="name">Services et biens divers</field>
 421                   <field name="user_type" ref="account_type_expense"/>
 422
 423                   <field name="parent_id" ref="account_6"/>
 424                   <field name="type" >view</field>
 425                 </record>
 426                 <record id="account_62" model="account.account.template">
 427                   <field name="code">62</field>
 428                   <field name="name">Rémunérations, charges soc. et pensions</field>
 429                   <field name="user_type" ref="account_type_expense"/>
 430
 431                   <field name="parent_id" ref="account_6"/>
 432                   <field name="type" >view</field>
 433                 </record>
 434                 <record id="account_64" model="account.account.template">
 435                   <field name="code">64</field>
 436                   <field name="name">Autres charges d&apos;exploitation</field>
 437                   <field name="user_type" ref="account_type_expense"/>
 438
 439                   <field name="parent_id" ref="account_6"/>
 440                   <field name="type" >view</field>
 441                 </record>
 442                 <record id="account_65" model="account.account.template">
 443                   <field name="code">65</field>
 444                   <field name="name">Charges financières</field>
 445                   <field name="user_type" ref="account_type_expense"/>
 446
 447                   <field name="parent_id" ref="account_6"/>
 448                   <field name="type" >view</field>
 449                 </record>
 450                 <record id="account_66" model="account.account.template">
 451                   <field name="code">66</field>
 452                   <field name="name">Charges exceptionnelles</field>
 453                   <field name="user_type" ref="account_type_expense"/>
 454
 455                   <field name="parent_id" ref="account_6"/>
 456                   <field name="type" >view</field>
 457                 </record>
 458                 <record id="account_67" model="account.account.template">
 459                   <field name="code">67</field>
 460                   <field name="name">Impôts sur le résultat</field>
 461                   <field name="user_type" ref="account_type_expense"/>
 462
 463                   <field name="parent_id" ref="account_6"/>
 464                   <field name="type" >view</field>
 465                 </record>
 466                 <record id="account_70" model="account.account.template">
 467                   <field name="code">70</field>
 468                   <field name="name">Chiffre d&apos;affaires</field>
 469                   <field name="user_type" ref="account_type_income"/>
 470
 471                   <field name="parent_id" ref="account_7"/>
 472                   <field name="type">view</field>
 473                 </record>
 474                 <record id="account_71" model="account.account.template">
 475                   <field name="code">71</field>
 476                   <field name="name">Variation des stocks &amp; comm. en cours</field>
 477                   <field name="user_type" ref="account_type_income"/>
 478
 479                   <field name="parent_id" ref="account_7"/>
 480                   <field name="type">view</field>
 481                 </record>
 482                 <record id="account_74" model="account.account.template">
 483                   <field name="code">74</field>
 484                   <field name="name">Autres produits d&apos;exploitation</field>
 485                   <field name="user_type" ref="account_type_income"/>
 486
 487                   <field name="parent_id" ref="account_7"/>
 488                   <field name="type">view</field>
 489                 </record>
 490                 <record id="account_75" model="account.account.template">
 491                   <field name="code">75</field>
 492                   <field name="name">Produits financiers</field>
 493                   <field name="user_type" ref="account_type_income"/>
 494
 495                   <field name="parent_id" ref="account_7"/>
 496                   <field name="type">view</field>
 497                 </record>
 498                 <record id="account_77" model="account.account.template">
 499                   <field name="code">77</field>
 500                   <field name="name">Régul. d&apos;impôts &amp; reprises prov. fisc.</field>
 501                   <field name="user_type" ref="account_type_income"/>
 502
 503                   <field name="parent_id" ref="account_7"/>
 504                   <field name="type">view</field>
 505                 </record>
 506                 <record id="account_140" model="account.account.template">
 507                   <field name="code">140</field>
 508                   <field name="name">Bénéfice reporté</field>
 509                   <field name="user_type" ref="account_type_liability"/>
 510
 511                   <field name="parent_id" ref="account_14"/>
 512                   <field name="type" >view</field>
 513                 </record>
 514                 <record id="account_175" model="account.account.template">
 515                   <field name="code">175</field>
 516                   <field name="name">Dettes commerciales</field>
 517                   <field name="user_type" ref="account_type_liability"/>
 518
 519                   <field name="parent_id" ref="account_17"/>
 520                   <field name="type" >view</field>
 521                 </record>
 522                 <record id="account_200" model="account.account.template">
 523                   <field name="code">200</field>
 524                   <field name="name">Frais de constitution et d&apos;augm. capital</field>
 525                   <field name="user_type" ref="account_type_asset"/>
 526
 527                   <field name="parent_id" ref="account_20"/>
 528                   <field name="type" >view</field>
 529                 </record>
 530                 <record id="account_201" model="account.account.template">
 531                   <field name="code">201</field>
 532                   <field name="name">Frais d&apos;augmentation de capital</field>
 533                   <field name="user_type" ref="account_type_asset"/>
 534
 535                   <field name="parent_id" ref="account_20"/>
 536                   <field name="type" >view</field>
 537                 </record>
 538                 <record id="account_202" model="account.account.template">
 539                   <field name="code">202</field>
 540                   <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
 541                   <field name="user_type" ref="account_type_asset"/>
 542
 543                   <field name="parent_id" ref="account_20"/>
 544                   <field name="type" >view</field>
 545                 </record>
 546                 <record id="account_203" model="account.account.template">
 547                   <field name="code">203</field>
 548                   <field name="name">Autres frais d&apos;établissement</field>
 549                   <field name="user_type" ref="account_type_asset"/>
 550
 551                   <field name="parent_id" ref="account_20"/>
 552                   <field name="type" >view</field>
 553                 </record>
 554                 <record id="account_204" model="account.account.template">
 555                   <field name="code">204</field>
 556                   <field name="name">Frais de restructuration</field>
 557                   <field name="user_type" ref="account_type_asset"/>
 558
 559                   <field name="parent_id" ref="account_20"/>
 560                   <field name="type" >view</field>
 561                 </record>
 562                 <record id="account_210" model="account.account.template">
 563                   <field name="code">210</field>
 564                   <field name="name">Frais de recherche et de développement</field>
 565                   <field name="user_type" ref="account_type_asset"/>
 566
 567                   <field name="parent_id" ref="account_21"/>
 568                   <field name="type" >view</field>
 569                 </record>
 570                 <record id="account_211" model="account.account.template">
 571                   <field name="code">211</field>
 572                   <field name="name">Concessions, brevets et licences</field>
 573                   <field name="user_type" ref="account_type_asset"/>
 574
 575                   <field name="parent_id" ref="account_21"/>
 576                   <field name="type" >view</field>
 577                 </record>
 578                 <record id="account_212" model="account.account.template">
 579                   <field name="code">212</field>
 580                   <field name="name">Fonds de commerce</field>
 581                   <field name="user_type" ref="account_type_asset"/>
 582
 583                   <field name="parent_id" ref="account_21"/>
 584                   <field name="type" >view</field>
 585                 </record>
 586                 <record id="account_220" model="account.account.template">
 587                   <field name="code">220</field>
 588                   <field name="name">Terrains</field>
 589                   <field name="user_type" ref="account_type_asset"/>
 590
 591                   <field name="parent_id" ref="account_22"/>
 592                   <field name="type" >view</field>
 593                 </record>
 594                 <record id="account_221" model="account.account.template">
 595                   <field name="code">221</field>
 596                   <field name="name">Constructions</field>
 597                   <field name="user_type" ref="account_type_asset"/>
 598
 599                   <field name="parent_id" ref="account_22"/>
 600                   <field name="type" >view</field>
 601                 </record>
 602                 <record id="account_222" model="account.account.template">
 603                   <field name="code">222</field>
 604                   <field name="name">Terrains bâtis</field>
 605                   <field name="user_type" ref="account_type_asset"/>
 606
 607                   <field name="parent_id" ref="account_22"/>
 608                   <field name="type" >view</field>
 609                 </record>
 610                 <record id="account_223" model="account.account.template">
 611                   <field name="code">223</field>
 612                   <field name="name">Autres droits réels sur des immeubles</field>
 613                   <field name="user_type" ref="account_type_asset"/>
 614
 615                   <field name="parent_id" ref="account_22"/>
 616                   <field name="type" >view</field>
 617                 </record>
 618                 <record id="account_230" model="account.account.template">
 619                   <field name="code">230</field>
 620                   <field name="name">Installations</field>
 621                   <field name="user_type" ref="account_type_asset"/>
 622
 623                   <field name="parent_id" ref="account_23"/>
 624                   <field name="type" >view</field>
 625                 </record>
 626                 <record id="account_231" model="account.account.template">
 627                   <field name="code">231</field>
 628                   <field name="name">Machines</field>
 629                   <field name="user_type" ref="account_type_asset"/>
 630
 631                   <field name="parent_id" ref="account_23"/>
 632                   <field name="type" >view</field>
 633                 </record>
 634                 <record id="account_240" model="account.account.template">
 635                   <field name="code">240</field>
 636                   <field name="name">Installation gen, agencements,..</field>
 637                   <field name="user_type" ref="account_type_asset"/>
 638
 639                   <field name="parent_id" ref="account_24"/>
 640                   <field name="type" >view</field>
 641                 </record>
 642                 <record id="account_241" model="account.account.template">
 643                   <field name="code">241</field>
 644                   <field name="name">Mobilier</field>
 645                   <field name="user_type" ref="account_type_asset"/>
 646
 647                   <field name="parent_id" ref="account_24"/>
 648                   <field name="type" >view</field>
 649                 </record>
 650                 <record id="account_242" model="account.account.template">
 651                   <field name="code">242</field>
 652                   <field name="name">Matériel roulant</field>
 653                   <field name="user_type" ref="account_type_root"/>
 654
 655                   <field name="parent_id" ref="account_24"/>
 656                   <field name="type" >view</field>
 657                 </record>
 658                 <record id="account_280" model="account.account.template">
 659                   <field name="code">280</field>
 660                   <field name="name">Participation dans des entreprises liées</field>
 661                   <field name="user_type" ref="account_type_asset"/>
 662
 663                   <field name="parent_id" ref="account_28"/>
 664                   <field name="type" >view</field>
 665                 </record>
 666                 <record id="account_281" model="account.account.template">
 667                   <field name="code">281</field>
 668                   <field name="name">Créances sur des entreprises liées</field>
 669                   <field name="user_type" ref="account_type_asset"/>
 670
 671                   <field name="parent_id" ref="account_28"/>
 672                   <field name="type" >view</field>
 673                 </record>
 674                 <record id="account_282" model="account.account.template">
 675                   <field name="code">282</field>
 676                   <field name="name">Participations entr. avec lien particip.</field>
 677                   <field name="user_type" ref="account_type_asset"/>
 678
 679                   <field name="parent_id" ref="account_28"/>
 680                   <field name="type" >view</field>
 681                 </record>
 682                 <record id="account_283" model="account.account.template">
 683                   <field name="code">283</field>
 684                   <field name="name">Créances / entrepr. avec lien particip.</field>
 685                   <field name="user_type" ref="account_type_asset"/>
 686
 687                   <field name="parent_id" ref="account_28"/>
 688                   <field name="type" >view</field>
 689                 </record>
 690                 <record id="account_290" model="account.account.template">
 691                   <field name="code">290</field>
 692                   <field name="name">Créances commerciales</field>
 693                   <field name="user_type" ref="account_type_root"/>
 694
 695                   <field name="parent_id" ref="account_2"/>
 696                   <field name="type" >view</field>
 697                 </record>
 698                 <record id="account_291" model="account.account.template">
 699                   <field name="code">291</field>
 700                   <field name="name">Autres créances</field>
 701                   <field name="user_type" ref="account_type_asset"/>
 702
 703                   <field name="parent_id" ref="account_2"/>
 704                   <field name="type" >view</field>
 705                 </record>
 706                 <record id="account_411" model="account.account.template">
 707                   <field name="code">411</field>
 708                   <field name="name">T.v.a en amont</field>
 709                   <field name="user_type" ref="account_type_asset"/>
 710
 711                   <field name="parent_id" ref="account_41"/>
 712                   <field name="type" >view</field>
 713                 </record>
 714                 <record id="account_425" model="account.account.template">
 715                   <field name="code">425</field>
 716                   <field name="name">Dettes commerciales échéant ds l&apos;année</field>
 717                   <field name="user_type" ref="account_type_liability"/>
 718
 719                   <field name="parent_id" ref="account_42"/>
 720                   <field name="type" >view</field>
 721                 </record>
 722                 <record id="account_451" model="account.account.template">
 723                   <field name="code">451</field>
 724                   <field name="name">T.v.a. en aval</field>
 725                   <field name="user_type" ref="account_type_liability"/>
 726
 727                   <field name="parent_id" ref="account_45"/>
 728                   <field name="type" >view</field>
 729                 </record>
 730                 <record id="account_452" model="account.account.template">
 731                   <field name="code">452</field>
 732                   <field name="name">Impôts et taxes à payer</field>
 733                   <field name="user_type" ref="account_type_liability"/>
 734
 735                   <field name="parent_id" ref="account_45"/>
 736                   <field name="type" >view</field>
 737                 </record>
 738                 <record id="account_512" model="account.account.template">
 739                   <field name="code">512</field>
 740                   <field name="name">Actions &amp; parts - options acquises</field>
 741                   <field name="user_type" ref="account_type_asset"/>
 742
 743                   <field name="parent_id" ref="account_51"/>
 744                   <field name="type" >view</field>
 745                 </record>
 746                 <record id="account_550" model="account.account.template">
 747                   <field name="code">550</field>
 748                   <field name="name">Comptes courants bancaires</field>
 749                   <field name="user_type" ref="account_type_asset"/>
 750
 751                   <field name="parent_id" ref="account_55"/>
 752                   <field name="type" >view</field>
 753                 </record>
 754                 <record id="account_609" model="account.account.template">
 755                   <field name="code">609</field>
 756                   <field name="name">Variation des stocks</field>
 757                   <field name="user_type" ref="account_type_expense"/>
 758
 759                   <field name="parent_id" ref="account_60"/>
 760                   <field name="type" >view</field>
 761                 </record>
 762                 <record id="account_610" model="account.account.template">
 763                   <field name="code">610</field>
 764                   <field name="name">Loyers et charges locatives</field>
 765                   <field name="user_type" ref="account_type_expense"/>
 766
 767                   <field name="parent_id" ref="account_61"/>
 768                   <field name="type" >view</field>
 769                 </record>
 770                 <record id="account_612" model="account.account.template">
 771                   <field name="code">612</field>
 772                   <field name="name">Fournitures faites à l&apos;entreprise</field>
 773                   <field name="user_type" ref="account_type_expense"/>
 774
 775                   <field name="parent_id" ref="account_61"/>
 776                   <field name="type" >view</field>
 777                 </record>
 778                 <record id="account_613" model="account.account.template">
 779                   <field name="code">613</field>
 780                   <field name="name">Rétributions de tiers</field>
 781                   <field name="user_type" ref="account_type_expense"/>
 782
 783                   <field name="parent_id" ref="account_61"/>
 784                   <field name="type" >view</field>
 785                 </record>
 786                 <record id="account_615" model="account.account.template">
 787                   <field name="code">615</field>
 788                   <field name="name">publicités</field>
 789                   <field name="user_type" ref="account_type_expense"/>
 790
 791                   <field name="parent_id" ref="account_61"/>
 792                   <field name="type" >view</field>
 793                 </record>
 794                 <record id="account_620" model="account.account.template">
 795                   <field name="code">620</field>
 796                   <field name="name">Rémunérations et avantages soc. directs</field>
 797                   <field name="user_type" ref="account_type_expense"/>
 798
 799                   <field name="parent_id" ref="account_62"/>
 800                   <field name="type" >view</field>
 801                 </record>
 802                 <record id="account_621" model="account.account.template">
 803                   <field name="code">621</field>
 804                   <field name="name">Charges sociales</field>
 805                   <field name="user_type" ref="account_type_expense"/>
 806
 807                   <field name="parent_id" ref="account_62"/>
 808                   <field name="type" >view</field>
 809                 </record>
 810                 <record id="account_624" model="account.account.template">
 811                   <field name="code">624</field>
 812                   <field name="name">Pensions</field>
 813                   <field name="user_type" ref="account_type_expense"/>
 814
 815                   <field name="parent_id" ref="account_62"/>
 816                 </record>
 817                 <record id="account_630" model="account.account.template">
 818                   <field name="code">630</field>
 819                   <field name="name">Dotations aux corrections de val./immob.</field>
 820                   <field name="user_type" ref="account_type_expense"/>
 821
 822                   <field name="parent_id" ref="account_6"/>
 823                   <field name="type" >view</field>
 824                 </record>
 825                 <record id="account_631" model="account.account.template">
 826                   <field name="code">631</field>
 827                   <field name="name">Dotations aux correct. de val./stocks</field>
 828                   <field name="user_type" ref="account_type_expense"/>
 829
 830                   <field name="parent_id" ref="account_6"/>
 831                   <field name="type" >view</field>
 832                 </record>
 833                 <record id="account_632" model="account.account.template">
 834                   <field name="code">632</field>
 835                   <field name="name">Dot. cor. val s/en-cours,pr fini</field>
 836                   <field name="user_type" ref="account_type_expense"/>
 837
 838                   <field name="parent_id" ref="account_6"/>
 839                   <field name="type" >view</field>
 840                 </record>
 841                 <record id="account_633" model="account.account.template">
 842                   <field name="code">633</field>
 843                   <field name="name">Dotations correct. val./cr. comm. +1an</field>
 844                   <field name="user_type" ref="account_type_expense"/>
 845
 846                   <field name="parent_id" ref="account_6"/>
 847                   <field name="type" >view</field>
 848                 </record>
 849                 <record id="account_634" model="account.account.template">
 850                   <field name="code">634</field>
 851                   <field name="name">Dotations correct. val./cr. comm. -1an</field>
 852                   <field name="user_type" ref="account_type_expense"/>
 853
 854                   <field name="parent_id" ref="account_6"/>
 855                   <field name="type" >view</field>
 856                 </record>
 857                 <record id="account_635" model="account.account.template">
 858                   <field name="code">635</field>
 859                   <field name="name">Provisions pour pensions et oblig. sim.</field>
 860                   <field name="user_type" ref="account_type_expense"/>
 861
 862                   <field name="parent_id" ref="account_6"/>
 863                   <field name="type" >view</field>
 864                 </record>
 865                 <record id="account_636" model="account.account.template">
 866                   <field name="code">636</field>
 867                   <field name="name">Provisions pour grosses réparations</field>
 868                   <field name="user_type" ref="account_type_expense"/>
 869
 870                   <field name="parent_id" ref="account_6"/>
 871                   <field name="type" >view</field>
 872                 </record>
 873                 <record id="account_637" model="account.account.template">
 874                   <field name="code">637</field>
 875                   <field name="name">Provisions pour autres risques &amp; charges</field>
 876                   <field name="user_type" ref="account_type_expense"/>
 877
 878                   <field name="parent_id" ref="account_6"/>
 879                   <field name="type" >view</field>
 880                 </record>
 881                 <record id="account_640" model="account.account.template">
 882                   <field name="code">640</field>
 883                   <field name="name">Taxes et impôts directs</field>
 884                   <field name="user_type" ref="account_type_expense"/>
 885
 886                   <field name="parent_id" ref="account_64"/>
 887                   <field name="type" >view</field>
 888                 </record>
 889                 <record id="account_651" model="account.account.template">
 890                   <field name="code">651</field>
 891                   <field name="name">Réductions de valeur / actifs circulants</field>
 892                   <field name="user_type" ref="account_type_expense"/>
 893
 894                   <field name="parent_id" ref="account_65"/>
 895                   <field name="type" >view</field>
 896                 </record>
 897                 <record id="account_660" model="account.account.template">
 898                   <field name="code">660</field>
 899                   <field name="name">Dotations aux corrections de val. except</field>
 900                   <field name="user_type" ref="account_type_expense"/>
 901
 902                   <field name="parent_id" ref="account_66"/>
 903                   <field name="type" >view</field>
 904                 </record>
 905                 <record id="account_661" model="account.account.template">
 906                   <field name="code">661</field>
 907                   <field name="name">Dotations aux corrections de val./financ</field>
 908                   <field name="user_type" ref="account_type_expense"/>
 909
 910                   <field name="parent_id" ref="account_66"/>
 911                   <field name="type" >view</field>
 912                 </record>
 913                 <record id="account_662" model="account.account.template">
 914                   <field name="code">662</field>
 915                   <field name="name">Provisions pour risques &amp; charges except</field>
 916                   <field name="user_type" ref="account_type_expense"/>
 917
 918                   <field name="parent_id" ref="account_66"/>
 919                   <field name="type" >view</field>
 920                 </record>
 921                 <record id="account_750" model="account.account.template">
 922                   <field name="code">750</field>
 923                   <field name="name">Produits des immob. financières</field>
 924                   <field name="user_type" ref="account_type_income"/>
 925
 926                   <field name="parent_id" ref="account_75"/>
 927                   <field name="type">view</field>
 928                 </record>
 929                 <record id="account_751" model="account.account.template">
 930                   <field name="code">751</field>
 931                   <field name="name">Produits des actifs circulants</field>
 932                   <field name="user_type" ref="account_type_income"/>
 933
 934                   <field name="parent_id" ref="account_75"/>
 935                   <field name="type">view</field>
 936                 </record>
 937                 <record id="account_1750" model="account.account.template">
 938                   <field name="code">1750</field>
 939                   <field name="name">Fournisseurs - dettes en compte</field>
 940                   <field name="user_type" ref="account_type_liability"/>
 941
 942                   <field name="parent_id" ref="account_175"/>
 943                   <field name="type">view</field>
 944                 </record>
 945                 <record id="account_1751" model="account.account.template">
 946                   <field name="code">1751</field>
 947                   <field name="name">Effets à payer</field>
 948                   <field name="user_type" ref="account_type_liability"/>
 949
 950                   <field name="parent_id" ref="account_175"/>
 951                   <field name="type">view</field>
 952                 </record>
 953                 <record id="account_6120" model="account.account.template">
 954                   <field name="code">6120</field>
 955                   <field name="name">Eau, gaz, électricité, carburants</field>
 956                   <field name="user_type" ref="account_type_expense"/>
 957
 958                   <field name="parent_id" ref="account_612"/>
 959                   <field name="type">view</field>
 960                 </record>
 961                 <record id="account_6123" model="account.account.template">
 962                   <field name="code">6123</field>
 963                   <field name="name">Téléphone, télégrammes, frais post.</field>
 964                   <field name="user_type" ref="account_type_expense"/>
 965
 966                   <field name="parent_id" ref="account_612"/>
 967                   <field name="type">view</field>
 968                 </record>
 969                 <record id="account_100000" model="account.account.template">
 970                   <field name="code">100000</field>
 971                   <field name="name">Capital souscrit</field>
 972                   <field name="user_type" ref="account_type_liability"/>
 973
 974                   <field name="parent_id" ref="account_10"/>
 975                   <field name="type">other</field>
 976                 </record>
 977                 <record id="account_101000" model="account.account.template">
 978                   <field name="code">101000</field>
 979                   <field name="name">Capital non appelé (-)</field>
 980                   <field name="user_type" ref="account_type_liability"/>
 981
 982                   <field name="parent_id" ref="account_10"/>
 983                   <field name="type">other</field>
 984                 </record>
 985                 <record id="account_109000" model="account.account.template">
 986                   <field name="code">109000</field>
 987                   <field name="name">Compte de l&apos;exploitant</field>
 988                   <field name="user_type" ref="account_type_liability"/>
 989
 990                   <field name="parent_id" ref="account_10"/>
 991                   <field name="type">other</field>
 992                 </record>
 993                 <record id="account_110000" model="account.account.template">
 994                   <field name="code">110000</field>
 995                   <field name="name">Primes d&apos;émission</field>
 996                   <field name="user_type" ref="account_type_liability"/>
 997
 998                   <field name="parent_id" ref="account_1"/>
 999                   <field name="type">other</field>
1000                 </record>
1001                 <record id="account_120000" model="account.account.template">
1002                   <field name="code">120000</field>
1003                   <field name="name">Plus-values de rééval. sur immob. incorp</field>
1004                   <field name="user_type" ref="account_type_liability"/>
1005
1006                   <field name="parent_id" ref="account_12"/>
1007                   <field name="type">other</field>
1008                 </record>
1009                 <record id="account_121000" model="account.account.template">
1010                   <field name="code">121000</field>
1011                   <field name="name">Plus-values de rééval. sur immob. corp.</field>
1012                   <field name="user_type" ref="account_type_liability"/>
1013
1014                   <field name="parent_id" ref="account_12"/>
1015                   <field name="type">other</field>
1016                 </record>
1017                 <record id="account_122000" model="account.account.template">
1018                   <field name="code">122000</field>
1019                   <field name="name">Plus-values de rééval. sur immob. fin.</field>
1020                   <field name="user_type" ref="account_type_liability"/>
1021
1022                   <field name="parent_id" ref="account_12"/>
1023                   <field name="type">other</field>
1024                 </record>
1025                 <record id="account_123000" model="account.account.template">
1026                   <field name="code">123000</field>
1027                   <field name="name">Plus-values de réévaluation sur stocks</field>
1028                   <field name="user_type" ref="account_type_liability"/>
1029
1030                   <field name="parent_id" ref="account_12"/>
1031                   <field name="type">other</field>
1032                 </record>
1033                 <record id="account_124000" model="account.account.template">
1034                   <field name="code">124000</field>
1035                   <field name="name">Reprises de réd. de val./plac. de très.</field>
1036                   <field name="user_type" ref="account_type_liability"/>
1037
1038                   <field name="parent_id" ref="account_12"/>
1039                   <field name="type">other</field>
1040                 </record>
1041                 <record id="account_130000" model="account.account.template">
1042                   <field name="code">130000</field>
1043                   <field name="name">Réserve légale</field>
1044                   <field name="user_type" ref="account_type_liability"/>
1045
1046                   <field name="parent_id" ref="account_13"/>
1047                   <field name="type">other</field>
1048                 </record>
1049                 <record id="account_131000" model="account.account.template">
1050                   <field name="code">131000</field>
1051                   <field name="name">Réserves indisponibles</field>
1052                   <field name="user_type" ref="account_type_liability"/>
1053
1054                   <field name="parent_id" ref="account_13"/>
1055                   <field name="type">other</field>
1056                 </record>
1057                 <record id="account_132000" model="account.account.template">
1058                   <field name="code">132000</field>
1059                   <field name="name">Réserves immunisées</field>
1060                   <field name="user_type" ref="account_type_liability"/>
1061
1062                   <field name="parent_id" ref="account_13"/>
1063                   <field name="type">other</field>
1064                 </record>
1065                 <record id="account_133000" model="account.account.template">
1066                   <field name="code">133000</field>
1067                   <field name="name">Réserves disponibles</field>
1068                   <field name="user_type" ref="account_type_liability"/>
1069
1070                   <field name="parent_id" ref="account_13"/>
1071                   <field name="type">other</field>
1072                 </record>
1073                 <record id="account_134000" model="account.account.template">
1074                   <field name="code">134000</field>
1075                   <field name="name">Autres reserves</field>
1076                   <field name="user_type" ref="account_type_root"/>
1077
1078                   <field name="parent_id" ref="account_13"/>
1079                   <field name="type">other</field>
1080                 </record>
1081                 <record id="account_140000" model="account.account.template">
1082                   <field name="code">140000</field>
1083                   <field name="name">Résultats reportés</field>
1084                   <field name="user_type" ref="account_type_root"/>
1085
1086                   <field name="parent_id" ref="account_140"/>
1087                   <field name="type">other</field>
1088                 </record>
1089                 <record id="account_140100" model="account.account.template">
1090                   <field name="code">140100</field>
1091                   <field name="name">Bénéfice de l&apos;exercice</field>
1092                   <field name="user_type" ref="account_type_root"/>
1093
1094                   <field name="parent_id" ref="account_140"/>
1095                   <field name="type">other</field>
1096                 </record>
1097                 <record id="account_140200" model="account.account.template">
1098                   <field name="code">140200</field>
1099                   <field name="name">Perte de l&apos;exercice</field>
1100                   <field name="user_type" ref="account_type_root"/>
1101
1102                   <field name="parent_id" ref="account_140"/>
1103                   <field name="type">other</field>
1104                 </record>
1105                 <record id="account_141000" model="account.account.template">
1106                   <field name="code">141000</field>
1107                   <field name="name">Perte reportée</field>
1108                   <field name="user_type" ref="account_type_liability"/>
1109
1110                   <field name="parent_id" ref="account_14"/>
1111                   <field name="type">other</field>
1112                 </record>
1113                 <record id="account_150000" model="account.account.template">
1114                   <field name="code">150000</field>
1115                   <field name="name">Subsides en cap. - montants obtenus</field>
1116                   <field name="user_type" ref="account_type_liability"/>
1117
1118                   <field name="parent_id" ref="account_15"/>
1119                   <field name="type">other</field>
1120                 </record>
1121                 <record id="account_151000" model="account.account.template">
1122                   <field name="code">151000</field>
1123                   <field name="name">Subsides-montants transf. aux résultats</field>
1124                   <field name="user_type" ref="account_type_liability"/>
1125
1126                   <field name="parent_id" ref="account_15"/>
1127                   <field name="type">other</field>
1128                 </record>
1129                 <record id="account_160000" model="account.account.template">
1130                   <field name="code">160000</field>
1131                   <field name="name">Provisions pour pensions</field>
1132                   <field name="user_type" ref="account_type_liability"/>
1133
1134                   <field name="parent_id" ref="account_16"/>
1135                   <field name="type">other</field>
1136                 </record>
1137                 <record id="account_161000" model="account.account.template">
1138                   <field name="code">161000</field>
1139                   <field name="name">Provisions pour charges fiscales</field>
1140                   <field name="user_type" ref="account_type_liability"/>
1141
1142                   <field name="parent_id" ref="account_16"/>
1143                   <field name="type">other</field>
1144                 </record>
1145                 <record id="account_162000" model="account.account.template">
1146                   <field name="code">162000</field>
1147                   <field name="name">Provisions pr grosses rép. &amp; gros entr.</field>
1148                   <field name="user_type" ref="account_type_liability"/>
1149
1150                   <field name="parent_id" ref="account_16"/>
1151                   <field name="type">other</field>
1152                 </record>
1153                 <record id="account_163000" model="account.account.template">
1154                   <field name="code">163000</field>
1155                   <field name="name">Provisions pour rente viagère</field>
1156                   <field name="user_type" ref="account_type_liability"/>
1157
1158                   <field name="parent_id" ref="account_16"/>
1159                   <field name="type">other</field>
1160                 </record>
1161                 <record id="account_164000" model="account.account.template">
1162                   <field name="code">164000</field>
1163                   <field name="name">Provisions pr sûretés pers. et réelles</field>
1164                   <field name="user_type" ref="account_type_liability"/>
1165
1166                   <field name="parent_id" ref="account_16"/>
1167                   <field name="type">other</field>
1168                 </record>
1169                 <record id="account_165000" model="account.account.template">
1170                   <field name="code">165000</field>
1171                   <field name="name">Provisions diverses</field>
1172                   <field name="user_type" ref="account_type_liability"/>
1173
1174                   <field name="parent_id" ref="account_16"/>
1175                   <field name="type">other</field>
1176                 </record>
1177                 <record id="account_165400" model="account.account.template">
1178                   <field name="code">165400</field>
1179                   <field name="name">Provisions pour autres risques &amp; charges</field>
1180                   <field name="user_type" ref="account_type_liability"/>
1181
1182                   <field name="parent_id" ref="account_16"/>
1183                   <field name="type">other</field>
1184                 </record>
1185                 <record id="account_166000" model="account.account.template">
1186                   <field name="code">166000</field>
1187                   <field name="name">Provisions pour charges de commandes</field>
1188                   <field name="user_type" ref="account_type_liability"/>
1189
1190                   <field name="parent_id" ref="account_16"/>
1191                   <field name="type">other</field>
1192                 </record>
1193                 <record id="account_168000" model="account.account.template">
1194                   <field name="code">168000</field>
1195                   <field name="name">Impôts différés</field>
1196                   <field name="user_type" ref="account_type_liability"/>
1197
1198                   <field name="parent_id" ref="account_16"/>
1199                   <field name="type">other</field>
1200                 </record>
1201                 <record id="account_169000" model="account.account.template">
1202                   <field name="code">169000</field>
1203                   <field name="name">Autres provisions</field>
1204                   <field name="user_type" ref="account_type_root"/>
1205
1206                   <field name="parent_id" ref="account_16"/>
1207                   <field name="type">other</field>
1208                 </record>
1209                 <record id="account_170000" model="account.account.template">
1210                   <field name="code">170000</field>
1211                   <field name="name">Emprunts convertibles</field>
1212                   <field name="user_type" ref="account_type_liability"/>
1213
1214                   <field name="parent_id" ref="account_17"/>
1215                   <field name="type">other</field>
1216                 </record>
1217                 <record id="account_171000" model="account.account.template">
1218                   <field name="code">171000</field>
1219                   <field name="name">Emprunts obligataires non convertibles</field>
1220                   <field name="user_type" ref="account_type_liability"/>
1221
1222                   <field name="parent_id" ref="account_17"/>
1223                   <field name="type">other</field>
1224                 </record>
1225                 <record id="account_172000" model="account.account.template">
1226                   <field name="code">172000</field>
1227                   <field name="name">Dettes de loc. - financ. et assimilées</field>
1228                   <field name="user_type" ref="account_type_liability"/>
1229
1230                   <field name="parent_id" ref="account_17"/>
1231                   <field name="type">other</field>
1232                 </record>
1233                 <record id="account_173000" model="account.account.template">
1234                   <field name="code">173000</field>
1235                   <field name="name">Etablissements de crédit</field>
1236                   <field name="user_type" ref="account_type_liability"/>
1237
1238                   <field name="parent_id" ref="account_17"/>
1239                   <field name="type">other</field>
1240                 </record>
1241                 <record id="account_174000" model="account.account.template">
1242                   <field name="code">174000</field>
1243                   <field name="name">Autres emprunts</field>
1244                   <field name="user_type" ref="account_type_liability"/>
1245
1246                   <field name="parent_id" ref="account_17"/>
1247                   <field name="type">other</field>
1248                 </record>
1249                 <record id="account_175000" model="account.account.template">
1250                   <field name="code">175000</field>
1251                   <field name="name">Fournisseurs - entreprises apparentées</field>
1252                   <field name="user_type" ref="account_type_liability"/>
1253
1254                   <field name="parent_id" ref="account_1750"/>
1255                   <field name="type">other</field>
1256                 </record>
1257                 <record id="account_175010" model="account.account.template">
1258                   <field name="code">175010</field>
1259                   <field name="name">Dettes en cpte  - fourniss. ordinaires</field>
1260                   <field name="user_type" ref="account_type_liability"/>
1261
1262                   <field name="parent_id" ref="account_1750"/>
1263                   <field name="type">other</field>
1264                 </record>
1265                 <record id="account_175100" model="account.account.template">
1266                   <field name="code">175100</field>
1267                   <field name="name">Effets à payer - entreprises apparentées</field>
1268                   <field name="user_type" ref="account_type_liability"/>
1269
1270                   <field name="parent_id" ref="account_1751"/>
1271                   <field name="type">other</field>
1272                 </record>
1273                 <record id="account_175110" model="account.account.template">
1274                   <field name="code">175110</field>
1275                   <field name="name">Effets à payer - fournisseurs ordinaires</field>
1276                   <field name="user_type" ref="account_type_liability"/>
1277
1278                   <field name="parent_id" ref="account_1751"/>
1279                   <field name="type">other</field>
1280                 </record>
1281                 <record id="account_176000" model="account.account.template">
1282                   <field name="code">176000</field>
1283                   <field name="name">Acomptes reçus sur commandes</field>
1284                   <field name="user_type" ref="account_type_liability"/>
1285
1286                   <field name="parent_id" ref="account_17"/>
1287                   <field name="type">other</field>
1288                 </record>
1289                 <record id="account_177100" model="account.account.template">
1290                   <field name="code">177100</field>
1291                   <field name="name">Entreprises liées</field>
1292                   <field name="user_type" ref="account_type_root"/>
1293
1294                   <field name="parent_id" ref="account_17"/>
1295                   <field name="type">other</field>
1296                 </record>
1297                 <record id="account_177200" model="account.account.template">
1298                   <field name="code">177200</field>
1299                   <field name="name">Lien de participation</field>
1300                   <field name="user_type" ref="account_type_root"/>
1301
1302                   <field name="parent_id" ref="account_17"/>
1303                   <field name="type">other</field>
1304                 </record>
1305                 <record id="account_178000" model="account.account.template">
1306                   <field name="code">178000</field>
1307                   <field name="name">Cautionnements reçus en numéraire</field>
1308                   <field name="user_type" ref="account_type_liability"/>
1309
1310                   <field name="parent_id" ref="account_17"/>
1311                   <field name="type">other</field>
1312                 </record>
1313                 <record id="account_179000" model="account.account.template">
1314                   <field name="code">179000</field>
1315                   <field name="name">Dettes diverses</field>
1316                   <field name="user_type" ref="account_type_liability"/>
1317
1318                   <field name="parent_id" ref="account_17"/>
1319                   <field name="type">other</field>
1320                 </record>
1321                 <record id="account_180000" model="account.account.template">
1322                   <field name="code">180000</field>
1323                   <field name="name">Comptes de liaison établiss. &amp; succurs.</field>
1324                   <field name="user_type" ref="account_type_root"/>
1325
1326                   <field name="parent_id" ref="account_1"/>
1327                   <field name="type">other</field>
1328                 </record>
1329                 <record id="account_200000" model="account.account.template">
1330                   <field name="code">200000</field>
1331                   <field name="name">Frais de constitution</field>
1332                   <field name="user_type" ref="account_type_root"/>
1333
1334                   <field name="parent_id" ref="account_200"/>
1335                   <field name="type">other</field>
1336                 </record>
1337                 <record id="account_200900" model="account.account.template">
1338                   <field name="code">200900</field>
1339                   <field name="name">Amort s/fr de constitution</field>
1340                   <field name="user_type" ref="account_type_root"/>
1341
1342                   <field name="parent_id" ref="account_200"/>
1343                   <field name="type">other</field>
1344                 </record>
1345                 <record id="account_201000" model="account.account.template">
1346                   <field name="code">201000</field>
1347                   <field name="name">Frais d&apos;augmentation de capital</field>
1348                   <field name="user_type" ref="account_type_root"/>
1349
1350                   <field name="parent_id" ref="account_201"/>
1351                   <field name="type">other</field>
1352                 </record>
1353                 <record id="account_201900" model="account.account.template">
1354                   <field name="code">201900</field>
1355                   <field name="name">Amort s/fr d&apos;augmentation du capital</field>
1356                   <field name="user_type" ref="account_type_root"/>
1357
1358                   <field name="parent_id" ref="account_201"/>
1359                   <field name="type">other</field>
1360                 </record>
1361                 <record id="account_202000" model="account.account.template">
1362                   <field name="code">202000</field>
1363                   <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
1364                   <field name="user_type" ref="account_type_root"/>
1365
1366                   <field name="parent_id" ref="account_202"/>
1367                   <field name="type">other</field>
1368                 </record>
1369                 <record id="account_202900" model="account.account.template">
1370                   <field name="code">202900</field>
1371                   <field name="name">Amort s/fr d&apos;émission d&apos;emprunts</field>
1372                   <field name="user_type" ref="account_type_root"/>
1373
1374                   <field name="parent_id" ref="account_202"/>
1375                   <field name="type">other</field>
1376                 </record>
1377                 <record id="account_203000" model="account.account.template">
1378                   <field name="code">203000</field>
1379                   <field name="name">Autres frais d&apos;établissement</field>
1380                   <field name="user_type" ref="account_type_root"/>
1381
1382                   <field name="parent_id" ref="account_203"/>
1383                   <field name="type">other</field>
1384                 </record>
1385                 <record id="account_203900" model="account.account.template">
1386                   <field name="code">203900</field>
1387                   <field name="name">Amort s/autres fr d&apos;établissement</field>
1388                   <field name="user_type" ref="account_type_root"/>
1389
1390                   <field name="parent_id" ref="account_203"/>
1391                   <field name="type">other</field>
1392                 </record>
1393                 <record id="account_204000" model="account.account.template">
1394                   <field name="code">204000</field>
1395                   <field name="name">Frais de restructuration</field>
1396                   <field name="user_type" ref="account_type_root"/>
1397
1398                   <field name="parent_id" ref="account_204"/>
1399                   <field name="type">other</field>
1400                 </record>
1401                 <record id="account_204900" model="account.account.template">
1402                   <field name="code">204900</field>
1403                   <field name="name">Amort s/fr de restructuration</field>
1404                   <field name="user_type" ref="account_type_root"/>
1405
1406                   <field name="parent_id" ref="account_204"/>
1407                   <field name="type">other</field>
1408                 </record>
1409                 <record id="account_210000" model="account.account.template">
1410                   <field name="code">210000</field>
1411                   <field name="name">Frais de recherche et développement</field>
1412                   <field name="user_type" ref="account_type_root"/>
1413
1414                   <field name="parent_id" ref="account_210"/>
1415                   <field name="type">other</field>
1416                 </record>
1417                 <record id="account_210900" model="account.account.template">
1418                   <field name="code">210900</field>
1419                   <field name="name">Amort. s/fr de recherche et développemen</field>
1420                   <field name="user_type" ref="account_type_root"/>
1421
1422                   <field name="parent_id" ref="account_210"/>
1423                   <field name="type">other</field>
1424                 </record>
1425                 <record id="account_211100" model="account.account.template">
1426                   <field name="code">211100</field>
1427                   <field name="name">Concessions, brevet à titre onéreux</field>
1428                   <field name="user_type" ref="account_type_root"/>
1429
1430                   <field name="parent_id" ref="account_211"/>
1431                   <field name="type">other</field>
1432                 </record>
1433                 <record id="account_211190" model="account.account.template">
1434                   <field name="code">211190</field>
1435                   <field name="name">Amort. s/concession, brevet acquis</field>
1436                   <field name="user_type" ref="account_type_root"/>
1437
1438                   <field name="parent_id" ref="account_211"/>
1439                   <field name="type">other</field>
1440                 </record>
1441                 <record id="account_211200" model="account.account.template">
1442                   <field name="code">211200</field>
1443                   <field name="name">Conc., brevets créés par l&apos;entr. même</field>
1444                   <field name="user_type" ref="account_type_root"/>
1445
1446                   <field name="parent_id" ref="account_211"/>
1447                   <field name="type">other</field>
1448                 </record>
1449                 <record id="account_211290" model="account.account.template">
1450                   <field name="code">211290</field>
1451                   <field name="name">Amort. s/concession, brevets créés</field>
1452                   <field name="user_type" ref="account_type_root"/>
1453
1454                   <field name="parent_id" ref="account_211"/>
1455                   <field name="type">other</field>
1456                 </record>
1457                 <record id="account_212000" model="account.account.template">
1458                   <field name="code">212000</field>
1459                   <field name="name">Fonds de commerce</field>
1460                   <field name="user_type" ref="account_type_root"/>
1461
1462                   <field name="parent_id" ref="account_212"/>
1463                   <field name="type">other</field>
1464                 </record>
1465                 <record id="account_212900" model="account.account.template">
1466                   <field name="code">212900</field>
1467                   <field name="name">Amort s/fonds de commerce</field>
1468                   <field name="user_type" ref="account_type_root"/>
1469
1470                   <field name="parent_id" ref="account_212"/>
1471                   <field name="type">other</field>
1472                 </record>
1473                 <record id="account_213000" model="account.account.template">
1474                   <field name="code">213000</field>
1475                   <field name="name">Acomptes versés s/immob. incorp</field>
1476                   <field name="user_type" ref="account_type_asset"/>
1477
1478                   <field name="parent_id" ref="account_21"/>
1479                   <field name="type">other</field>
1480                 </record>
1481                 <record id="account_214000" model="account.account.template">
1482                   <field name="code">214000</field>
1483                   <field name="name">Surprix afférent à l&apos;acquisit. d&apos;1 part.</field>
1484                   <field name="user_type" ref="account_type_asset"/>
1485
1486                   <field name="parent_id" ref="account_21"/>
1487                   <field name="type">other</field>
1488                 </record>
1489                 <record id="account_220000" model="account.account.template">
1490                   <field name="code">220000</field>
1491                   <field name="name">Terrains</field>
1492                   <field name="user_type" ref="account_type_root"/>
1493
1494                   <field name="parent_id" ref="account_220"/>
1495                   <field name="type">other</field>
1496                 </record>
1497                 <record id="account_220800" model="account.account.template">
1498                   <field name="code">220800</field>
1499                   <field name="name">Plus-values actées sur terrains</field>
1500                   <field name="user_type" ref="account_type_root"/>
1501
1502                   <field name="parent_id" ref="account_220"/>
1503                   <field name="type">other</field>
1504                 </record>
1505                 <record id="account_220900" model="account.account.template">
1506                   <field name="code">220900</field>
1507                   <field name="name">Réduction de valeur sur terrains</field>
1508                   <field name="user_type" ref="account_type_asset"/>
1509
1510                   <field name="parent_id" ref="account_220"/>
1511                   <field name="type">other</field>
1512                 </record>
1513                 <record id="account_221800" model="account.account.template">
1514                   <field name="code">221800</field>
1515                   <field name="name">Plus-values actées sur constructions</field>
1516                   <field name="user_type" ref="account_type_asset"/>
1517
1518                   <field name="parent_id" ref="account_221"/>
1519                   <field name="type">other</field>
1520                 </record>
1521                 <record id="account_221900" model="account.account.template">
1522                   <field name="code">221900</field>
1523                   <field name="name">Amort. sur constructions</field>
1524                   <field name="user_type" ref="account_type_asset"/>
1525
1526                   <field name="parent_id" ref="account_221"/>
1527                   <field name="type">other</field>
1528                 </record>
1529                 <record id="account_222800" model="account.account.template">
1530                   <field name="code">222800</field>
1531                   <field name="name">Plus-values actées s/terrains bâtis</field>
1532                   <field name="user_type" ref="account_type_asset"/>
1533
1534                   <field name="parent_id" ref="account_222"/>
1535                   <field name="type">other</field>
1536                 </record>
1537                 <record id="account_222900" model="account.account.template">
1538                   <field name="code">222900</field>
1539                   <field name="name">Amort. sur terrains bâtis</field>
1540                   <field name="user_type" ref="account_type_asset"/>
1541
1542                   <field name="parent_id" ref="account_222"/>
1543                   <field name="type">other</field>
1544                 </record>
1545                 <record id="account_223800" model="account.account.template">
1546                   <field name="code">223800</field>
1547                   <field name="name">+values actées s/autres droits</field>
1548                   <field name="user_type" ref="account_type_root"/>
1549
1550                   <field name="parent_id" ref="account_223"/>
1551                   <field name="type">other</field>
1552                 </record>
1553                 <record id="account_223900" model="account.account.template">
1554                   <field name="code">223900</field>
1555                   <field name="name">Amort s/autres droits réels</field>
1556                   <field name="user_type" ref="account_type_root"/>
1557
1558                   <field name="parent_id" ref="account_223"/>
1559                   <field name="type">other</field>
1560                 </record>
1561                 <record id="account_230000" model="account.account.template">
1562                   <field name="code">230000</field>
1563                   <field name="name">Installations techniques</field>
1564                   <field name="user_type" ref="account_type_root"/>
1565
1566                   <field name="parent_id" ref="account_230"/>
1567                   <field name="type">other</field>
1568                 </record>
1569                 <record id="account_230900" model="account.account.template">
1570                   <field name="code">230900</field>
1571                   <field name="name">Amort s/installations techniques</field>
1572                   <field name="user_type" ref="account_type_root"/>
1573
1574                   <field name="parent_id" ref="account_230"/>
1575                   <field name="type">other</field>
1576                 </record>
1577                 <record id="account_231000" model="account.account.template">
1578                   <field name="code">231000</field>
1579                   <field name="name">Machines</field>
1580                   <field name="user_type" ref="account_type_root"/>
1581
1582                   <field name="parent_id" ref="account_231"/>
1583                   <field name="type">other</field>
1584                 </record>
1585                 <record id="account_231900" model="account.account.template">
1586                   <field name="code">231900</field>
1587                   <field name="name">Amortissement s/machines</field>
1588                   <field name="user_type" ref="account_type_root"/>
1589
1590                   <field name="parent_id" ref="account_231"/>
1591                   <field name="type">other</field>
1592                 </record>
1593                 <record id="account_232000" model="account.account.template">
1594                   <field name="code">232000</field>
1595                   <field name="name">Outillage</field>
1596                   <field name="user_type" ref="account_type_asset"/>
1597
1598                   <field name="parent_id" ref="account_23"/>
1599                   <field name="type">other</field>
1600                 </record>
1601                 <record id="account_233000" model="account.account.template">
1602                   <field name="code">233000</field>
1603                   <field name="name">Pièces de rechange</field>
1604                   <field name="user_type" ref="account_type_asset"/>
1605
1606                   <field name="parent_id" ref="account_23"/>
1607                   <field name="type">other</field>
1608                 </record>
1609                 <record id="account_238000" model="account.account.template">
1610                   <field name="code">238000</field>
1611                   <field name="name">Plus-values actées sur i./m./o.</field>
1612                   <field name="user_type" ref="account_type_asset"/>
1613
1614                   <field name="parent_id" ref="account_23"/>
1615                   <field name="type">other</field>
1616                 </record>
1617                 <record id="account_239000" model="account.account.template">
1618                   <field name="code">239000</field>
1619                   <field name="name">Amortissements sur i./m./o.</field>
1620                   <field name="user_type" ref="account_type_asset"/>
1621
1622                   <field name="parent_id" ref="account_23"/>
1623                   <field name="type">other</field>
1624                 </record>
1625                 <record id="account_240000" model="account.account.template">
1626                   <field name="code">240000</field>
1627                   <field name="name">Installation gen, agencements,..</field>
1628                   <field name="user_type" ref="account_type_asset"/>
1629
1630                   <field name="parent_id" ref="account_240"/>
1631                   <field name="type">other</field>
1632                 </record>
1633                 <record id="account_240900" model="account.account.template">
1634                   <field name="code">240900</field>
1635                   <field name="name">Amort s/autres installations,outillage</field>
1636                   <field name="user_type" ref="account_type_root"/>
1637
1638                   <field name="parent_id" ref="account_240"/>
1639                   <field name="type">other</field>
1640                 </record>
1641                 <record id="account_241000" model="account.account.template">
1642                   <field name="code">241000</field>
1643                   <field name="name">Mobilier</field>
1644                   <field name="user_type" ref="account_type_root"/>
1645
1646                   <field name="parent_id" ref="account_241"/>
1647                   <field name="type">other</field>
1648                 </record>
1649                 <record id="account_241900" model="account.account.template">
1650                   <field name="code">241900</field>
1651                   <field name="name">Amort. sur mobilier</field>
1652                   <field name="user_type" ref="account_type_root"/>
1653
1654                   <field name="parent_id" ref="account_241"/>
1655                   <field name="type">other</field>
1656                 </record>
1657                 <record id="account_242000" model="account.account.template">
1658                   <field name="code">242000</field>
1659                   <field name="name">Matériel roulant</field>
1660                   <field name="user_type" ref="account_type_root"/>
1661
1662                   <field name="parent_id" ref="account_242"/>
1663                   <field name="type">other</field>
1664                 </record>
1665                 <record id="account_242900" model="account.account.template">
1666                   <field name="code">242900</field>
1667                   <field name="name">Amort. s/matériel roulant</field>
1668                   <field name="user_type" ref="account_type_root"/>
1669
1670                   <field name="parent_id" ref="account_242"/>
1671                   <field name="type">other</field>
1672                 </record>
1673                 <record id="account_243000" model="account.account.template">
1674                   <field name="code">243000</field>
1675                   <field name="name">Matériel de bureau</field>
1676                   <field name="user_type" ref="account_type_root"/>
1677
1678                   <field name="parent_id" ref="account_24"/>
1679                   <field name="type">other</field>
1680                 </record>
1681                 <record id="account_243900" model="account.account.template">
1682                   <field name="code">243900</field>
1683                   <field name="name">Amort. s/matériel de bureau</field>
1684                   <field name="user_type" ref="account_type_root"/>
1685
1686                   <field name="parent_id" ref="account_24"/>
1687                   <field name="type">other</field>
1688                 </record>
1689                 <record id="account_250000" model="account.account.template">
1690                   <field name="code">250000</field>
1691                   <field name="name">Terrains et constructions en loc.-fin.</field>
1692                   <field name="user_type" ref="account_type_asset"/>
1693
1694                   <field name="parent_id" ref="account_25"/>
1695                   <field name="type">other</field>
1696                 </record>
1697                 <record id="account_251000" model="account.account.template">
1698                   <field name="code">251000</field>
1699                   <field name="name">Install., machines &amp; out. en loc.-fin.</field>
1700                   <field name="user_type" ref="account_type_asset"/>
1701
1702                   <field name="parent_id" ref="account_25"/>
1703                   <field name="type">other</field>
1704                 </record>
1705                 <record id="account_252000" model="account.account.template">
1706                   <field name="code">252000</field>
1707                   <field name="name">Mobilier et mat. roulant en loc.-fin.</field>
1708                   <field name="user_type" ref="account_type_asset"/>
1709
1710                   <field name="parent_id" ref="account_25"/>
1711                   <field name="type">other</field>
1712                 </record>
1713                 <record id="account_260000" model="account.account.template">
1714                   <field name="code">260000</field>
1715                   <field name="name">Autres immobilisations corporelles</field>
1716                   <field name="user_type" ref="account_type_asset"/>
1717
1718                   <field name="parent_id" ref="account_2"/>
1719                   <field name="type">other</field>
1720                 </record>
1721                 <record id="account_270000" model="account.account.template">
1722                   <field name="code">270000</field>
1723                   <field name="name">Immobilisations en cours</field>
1724                   <field name="user_type" ref="account_type_asset"/>
1725
1726                   <field name="parent_id" ref="account_27"/>
1727                   <field name="type">other</field>
1728                 </record>
1729                 <record id="account_271000" model="account.account.template">
1730                   <field name="code">271000</field>
1731                   <field name="name">Avances &amp; acptes versés / immob.en cours</field>
1732                   <field name="user_type" ref="account_type_asset"/>
1733
1734                   <field name="parent_id" ref="account_27"/>
1735                   <field name="type">other</field>
1736                 </record>
1737                 <record id="account_280000" model="account.account.template">
1738                   <field name="code">280000</field>
1739                   <field name="name">Parts dans des entreprises  liées</field>
1740                   <field name="user_type" ref="account_type_root"/>
1741
1742                   <field name="parent_id" ref="account_280"/>
1743                   <field name="type">other</field>
1744                 </record>
1745                 <record id="account_280100" model="account.account.template">
1746                   <field name="code">280100</field>
1747                   <field name="name">Montants non appelés</field>
1748                   <field name="user_type" ref="account_type_root"/>
1749
1750                   <field name="parent_id" ref="account_280"/>
1751                   <field name="type">other</field>
1752                 </record>
1753                 <record id="account_280800" model="account.account.template">
1754                   <field name="code">280800</field>
1755                   <field name="name">+values actées s/parts entreprises liées</field>
1756                   <field name="user_type" ref="account_type_root"/>
1757
1758                   <field name="parent_id" ref="account_280"/>
1759                   <field name="type">other</field>
1760                 </record>
1761                 <record id="account_280900" model="account.account.template">
1762                   <field name="code">280900</field>
1763                   <field name="name">Réduction de valeur s/parts</field>
1764                   <field name="user_type" ref="account_type_root"/>
1765
1766                   <field name="parent_id" ref="account_280"/>
1767                   <field name="type">other</field>
1768                 </record>
1769                 <record id="account_281000" model="account.account.template">
1770                   <field name="code">281000</field>
1771                   <field name="name">Créances s/des entreprises liées</field>
1772                   <field name="user_type" ref="account_type_root"/>
1773
1774                   <field name="parent_id" ref="account_281"/>
1775                   <field name="type">other</field>
1776                 </record>
1777                 <record id="account_281100" model="account.account.template">
1778                   <field name="code">281100</field>
1779                   <field name="name">Effets à recevoir</field>
1780                   <field name="user_type" ref="account_type_root"/>
1781
1782                   <field name="parent_id" ref="account_281"/>
1783                   <field name="type">other</field>
1784                 </record>
1785                 <record id="account_281700" model="account.account.template">
1786                   <field name="code">281700</field>
1787                   <field name="name">Créances douteuses (entreprises liées)</field>
1788                   <field name="user_type" ref="account_type_root"/>
1789
1790                   <field name="parent_id" ref="account_281"/>
1791                   <field name="type">other</field>
1792                 </record>
1793                 <record id="account_281900" model="account.account.template">
1794                   <field name="code">281900</field>
1795                   <field name="name">Réduction de valeur s/cré. entre. liées</field>
1796                   <field name="user_type" ref="account_type_root"/>
1797
1798                   <field name="parent_id" ref="account_281"/>
1799                   <field name="type">other</field>
1800                 </record>
1801                 <record id="account_282000" model="account.account.template">
1802                   <field name="code">282000</field>
1803                   <field name="name">Participations</field>
1804                   <field name="user_type" ref="account_type_root"/>
1805
1806                   <field name="parent_id" ref="account_282"/>
1807                   <field name="type">other</field>
1808                 </record>
1809                 <record id="account_282100" model="account.account.template">
1810                   <field name="code">282100</field>
1811                   <field name="name">Montants non appelés</field>
1812                   <field name="user_type" ref="account_type_root"/>
1813
1814                   <field name="parent_id" ref="account_282"/>
1815                   <field name="type">other</field>
1816                 </record>
1817                 <record id="account_282800" model="account.account.template">
1818                   <field name="code">282800</field>
1819                   <field name="name">+values actées s/participations</field>
1820                   <field name="user_type" ref="account_type_root"/>
1821
1822                   <field name="parent_id" ref="account_282"/>
1823                   <field name="type">other</field>
1824                 </record>
1825                 <record id="account_282900" model="account.account.template">
1826                   <field name="code">282900</field>
1827                   <field name="name">Réduction de valeur s/participations</field>
1828                   <field name="user_type" ref="account_type_root"/>
1829
1830                   <field name="parent_id" ref="account_282"/>
1831                   <field name="type">other</field>
1832                 </record>
1833                 <record id="account_283000" model="account.account.template">
1834                   <field name="code">283000</field>
1835                   <field name="name">Créances s/entrepr. lien de particip.</field>
1836                   <field name="user_type" ref="account_type_root"/>
1837
1838                   <field name="parent_id" ref="account_283"/>
1839                   <field name="type">other</field>
1840                 </record>
1841                 <record id="account_283100" model="account.account.template">
1842                   <field name="code">283100</field>
1843                   <field name="name">Effets à recevoir</field>
1844                   <field name="user_type" ref="account_type_root"/>
1845
1846                   <field name="parent_id" ref="account_283"/>
1847                   <field name="type">other</field>
1848                 </record>
1849                 <record id="account_283200" model="account.account.template">
1850                   <field name="code">283200</field>
1851                   <field name="name">Titres à revenu fixe</field>
1852                   <field name="user_type" ref="account_type_root"/>
1853
1854                   <field name="parent_id" ref="account_283"/>
1855                   <field name="type">other</field>
1856                 </record>
1857                 <record id="account_283700" model="account.account.template">
1858                   <field name="code">283700</field>
1859                   <field name="name">Créances douteuses (s/participations)</field>
1860                   <field name="user_type" ref="account_type_root"/>
1861
1862                   <field name="parent_id" ref="account_283"/>
1863                   <field name="type">other</field>
1864                 </record>
1865                 <record id="account_283900" model="account.account.template">
1866                   <field name="code">283900</field>
1867                   <field name="name">Réductions de valeur s/cr particip.</field>
1868                   <field name="user_type" ref="account_type_root"/>
1869
1870                   <field name="parent_id" ref="account_283"/>
1871                   <field name="type">other</field>
1872                 </record>
1873                 <record id="account_284000" model="account.account.template">
1874                   <field name="code">284000</field>
1875                   <field name="name">Titres à caractère d&apos;immobilisation</field>
1876                   <field name="user_type" ref="account_type_root"/>
1877
1878                   <field name="parent_id" ref="account_28"/>
1879                   <field name="type">other</field>
1880                 </record>
1881                 <record id="account_285000" model="account.account.template">
1882                   <field name="code">285000</field>
1883                   <field name="name">Autres prêts</field>
1884                   <field name="user_type" ref="account_type_root"/>
1885
1886                   <field name="parent_id" ref="account_28"/>
1887                   <field name="type">other</field>
1888                 </record>
1889                 <record id="account_286000" model="account.account.template">
1890                   <field name="code">286000</field>
1891                   <field name="name">Actions ou parts propres</field>
1892                   <field name="user_type" ref="account_type_root"/>
1893
1894                   <field name="parent_id" ref="account_28"/>
1895                   <field name="type">other</field>
1896                 </record>
1897                 <record id="account_288000" model="account.account.template">
1898                   <field name="code">288000</field>
1899                   <field name="name">Cautionnements versés en numéraire</field>
1900                   <field name="user_type" ref="account_type_asset"/>
1901
1902                   <field name="parent_id" ref="account_28"/>
1903                   <field name="type">other</field>
1904                 </record>
1905                 <record id="account_290000" model="account.account.template">
1906                   <field name="code">290000</field>
1907                   <field name="name">Créances commerciales</field>
1908                   <field name="user_type" ref="account_type_root"/>
1909
1910                   <field name="parent_id" ref="account_290"/>
1911                   <field name="type">other</field>
1912                 </record>
1913                 <record id="account_290100" model="account.account.template">
1914                   <field name="code">290100</field>
1915                   <field name="name">Effets à recevoir</field>
1916                   <field name="user_type" ref="account_type_root"/>
1917
1918                   <field name="parent_id" ref="account_290"/>
1919                   <field name="type">other</field>
1920                 </record>
1921                 <record id="account_290600" model="account.account.template">
1922                   <field name="code">290600</field>
1923                   <field name="name">Acomptes versés</field>
1924                   <field name="user_type" ref="account_type_root"/>
1925
1926                   <field name="parent_id" ref="account_290"/>
1927                   <field name="type">other</field>
1928                 </record>
1929                 <record id="account_290700" model="account.account.template">
1930                   <field name="code">290700</field>
1931                   <field name="name">Créances douteuses s/cr commerciales</field>
1932                   <field name="user_type" ref="account_type_root"/>
1933
1934                   <field name="parent_id" ref="account_290"/>
1935                   <field name="type">other</field>
1936                 </record>
1937                 <record id="account_290900" model="account.account.template">
1938                   <field name="code">290900</field>
1939                   <field name="name">Réduction de valeur s/cr commerciales</field>
1940                   <field name="user_type" ref="account_type_root"/>
1941
1942                   <field name="parent_id" ref="account_290"/>
1943                   <field name="type">other</field>
1944                 </record>
1945                 <record id="account_291000" model="account.account.template">
1946                   <field name="code">291000</field>
1947                   <field name="name">Autres créances</field>
1948                   <field name="user_type" ref="account_type_root"/>
1949
1950                   <field name="parent_id" ref="account_291"/>
1951                   <field name="type">other</field>
1952                 </record>
1953                 <record id="account_291100" model="account.account.template">
1954                   <field name="code">291100</field>
1955                   <field name="name">Effets à recevoir</field>
1956                   <field name="user_type" ref="account_type_root"/>
1957
1958                   <field name="parent_id" ref="account_291"/>
1959                   <field name="type">other</field>
1960                 </record>
1961                 <record id="account_291700" model="account.account.template">
1962                   <field name="code">291700</field>
1963                   <field name="name">Créances douteuses s/autres créances</field>
1964                   <field name="user_type" ref="account_type_root"/>
1965
1966                   <field name="parent_id" ref="account_291"/>
1967                   <field name="type">other</field>
1968                 </record>
1969                 <record id="account_291900" model="account.account.template">
1970                   <field name="code">291900</field>
1971                   <field name="name">Réduction de valeur s/autres créances</field>
1972                   <field name="user_type" ref="account_type_root"/>
1973
1974                   <field name="parent_id" ref="account_291"/>
1975                   <field name="type">other</field>
1976                 </record>
1977                 <record id="account_300000" model="account.account.template">
1978                   <field name="code">300000</field>
1979                   <field name="name">Stocks matières premières val. d&apos;acquis.</field>
1980                   <field name="user_type" ref="account_type_asset"/>
1981
1982                   <field name="parent_id" ref="account_30"/>
1983                   <field name="type">other</field>
1984                 </record>
1985                 <record id="account_309000" model="account.account.template">
1986                   <field name="code">309000</field>
1987                   <field name="name">Réduction de valeur s/mat. premières</field>
1988                   <field name="user_type" ref="account_type_asset"/>
1989
1990                   <field name="parent_id" ref="account_30"/>
1991                   <field name="type">other</field>
1992                 </record>
1993                 <record id="account_310000" model="account.account.template">
1994                   <field name="code">310000</field>
1995                   <field name="name">Matières consommables</field>
1996                   <field name="user_type" ref="account_type_asset"/>
1997
1998                   <field name="parent_id" ref="account_31"/>
1999                   <field name="type">other</field>
2000                 </record>
2001                 <record id="account_310600" model="account.account.template">
2002                   <field name="code">310600</field>
2003                   <field name="name">Emballages commerciaux</field>
2004                   <field name="user_type" ref="account_type_asset"/>
2005
2006                   <field name="parent_id" ref="account_31"/>
2007                   <field name="type">other</field>
2008                 </record>
2009                 <record id="account_319000" model="account.account.template">
2010                   <field name="code">319000</field>
2011                   <field name="name">Réd. de val. - stocks fournitures (-)</field>
2012                   <field name="user_type" ref="account_type_asset"/>
2013
2014                   <field name="parent_id" ref="account_31"/>
2015                   <field name="type">other</field>
2016                 </record>
2017                 <record id="account_320000" model="account.account.template">
2018                   <field name="code">320000</field>
2019                   <field name="name">En cours de fabrication - val. d&apos;acquis.</field>
2020                   <field name="user_type" ref="account_type_asset"/>
2021
2022                   <field name="parent_id" ref="account_32"/>
2023                   <field name="type">other</field>
2024                 </record>
2025                 <record id="account_329000" model="account.account.template">
2026                   <field name="code">329000</field>
2027                   <field name="name">Réductions de valeur / en cours (-)</field>
2028                   <field name="user_type" ref="account_type_asset"/>
2029
2030                   <field name="parent_id" ref="account_32"/>
2031                   <field name="type">other</field>
2032                 </record>
2033                 <record id="account_330000" model="account.account.template">
2034                   <field name="code">330000</field>
2035                   <field name="name">Valeur d&apos;acquisition des produits finis</field>
2036                   <field name="user_type" ref="account_type_asset"/>
2037
2038                   <field name="parent_id" ref="account_33"/>
2039                   <field name="type">other</field>
2040                 </record>
2041                 <record id="account_339000" model="account.account.template">
2042                   <field name="code">339000</field>
2043                   <field name="name">Réduction de val. / produits finis (-)</field>
2044                   <field name="user_type" ref="account_type_asset"/>
2045
2046                   <field name="parent_id" ref="account_33"/>
2047                   <field name="type">other</field>
2048                 </record>
2049                 <record id="account_340000" model="account.account.template">
2050                   <field name="code">340000</field>
2051                   <field name="name">Stocks marchandises - valeur d&apos;acquis.</field>
2052                   <field name="user_type" ref="account_type_asset"/>
2053
2054                   <field name="parent_id" ref="account_34"/>
2055                   <field name="type">other</field>
2056                 </record>
2057                 <record id="account_349000" model="account.account.template">
2058                   <field name="code">349000</field>
2059                   <field name="name">Réd. de val. / stocks marchandises (-)</field>
2060                   <field name="user_type" ref="account_type_asset"/>
2061
2062                   <field name="parent_id" ref="account_34"/>
2063                   <field name="type">other</field>
2064                 </record>
2065                 <record id="account_360000" model="account.account.template">
2066                   <field name="code">360000</field>
2067                   <field name="name">Acomptes versés / achats pour stocks</field>
2068                   <field name="user_type" ref="account_type_asset"/>
2069
2070                   <field name="parent_id" ref="account_36"/>
2071                   <field name="type">other</field>
2072                 </record>
2073                 <record id="account_369000" model="account.account.template">
2074                   <field name="code">369000</field>
2075                   <field name="name">Réd. de val. / acptes versés stocks (-)</field>
2076                   <field name="user_type" ref="account_type_asset"/>
2077
2078                   <field name="parent_id" ref="account_36"/>
2079                   <field name="type">other</field>
2080                 </record>
2081                 <record id="account_400000" model="account.account.template">
2082                   <field name="code">400000</field>
2083                   <field name="name">Clients</field>
2084                   <field name="user_type" ref="account_type_root"/>
2085
2086                   <field name="parent_id" ref="account_40"/>
2087                   <field name="type">other</field>
2088                 </record>
2089                 <record id="account_401000" model="account.account.template">
2090                   <field name="code">401000</field>
2091                   <field name="name">Effets à recevoir - clients</field>
2092                   <field name="user_type" ref="account_type_asset"/>
2093                   <field name="reconcile">True</field>
2094
2095                   <field name="parent_id" ref="account_40"/>
2096                   <field name="type">receivable</field>
2097
2098                 </record>
2099                 <record id="account_403000" model="account.account.template">
2100                   <field name="code">403000</field>
2101                   <field name="name">Créances s/entreprises apparentées</field>
2102                   <field name="user_type" ref="account_type_asset"/>
2103
2104                   <field name="parent_id" ref="account_40"/>
2105                   <field name="type">receivable</field>
2106                 </record>
2107                 <record id="account_404000" model="account.account.template">
2108                   <field name="code">404000</field>
2109                   <field name="name">Produits à recevoir (factures à établir)</field>
2110                   <field name="user_type" ref="account_type_asset"/>
2111
2112                   <field name="parent_id" ref="account_40"/>
2113                   <field name="type">other</field>
2114                 </record>
2115                 <record id="account_406000" model="account.account.template">
2116                   <field name="code">406000</field>
2117                   <field name="name">Acomptes versés aux fournisseurs</field>
2118                   <field name="user_type" ref="account_type_creances"/>
2119
2120                   <field name="parent_id" ref="account_40"/>
2121                   <field name="type">payable</field>
2122                 </record>
2123                 <record id="account_407000" model="account.account.template">
2124                   <field name="code">407000</field>
2125                   <field name="name">Créances commerciales douteuses</field>
2126                   <field name="user_type" ref="account_type_root"/>
2127
2128                   <field name="parent_id" ref="account_40"/>
2129                   <field name="type">other</field>
2130                 </record>
2131                 <record id="account_408000" model="account.account.template">
2132                   <field name="code">408000</field>
2133                   <field name="name">Ecarts de conversion de devises/créances</field>
2134                   <field name="user_type" ref="account_type_asset"/>
2135
2136                   <field name="parent_id" ref="account_40"/>
2137                   <field name="type">other</field>
2138                 </record>
2139                 <record id="account_409000" model="account.account.template">
2140                   <field name="code">409000</field>
2141                   <field name="name">Réductions de valeur / créances comm.</field>
2142                   <field name="user_type" ref="account_type_asset"/>
2143
2144                   <field name="parent_id" ref="account_40"/>
2145                   <field name="type">other</field>
2146                 </record>
2147                 <record id="account_410000" model="account.account.template">
2148                   <field name="code">410000</field>
2149                   <field name="name">Capital appelé, non versé</field>
2150                   <field name="user_type" ref="account_type_asset"/>
2151
2152                   <field name="parent_id" ref="account_41"/>
2153                   <field name="type">other</field>
2154                 </record>
2155                 <record id="account_411000" model="account.account.template">
2156                   <field name="code">411000</field>
2157                   <field name="name">T.v.a en amont</field>
2158                   <field name="user_type" ref="account_type_asset"/>
2159                   <field name="reconcile">True</field>
2160                   <field name="parent_id" ref="account_411"/>
2161                   <field name="type">other</field>
2162                 </record>
2163                 <record id="account_411100" model="account.account.template">
2164                   <field name="code">411100</field>
2165                   <field name="name">T.v.a soumise à l&apos;origine amont</field>
2166                   <field name="user_type" ref="account_type_asset"/>
2167
2168                   <field name="parent_id" ref="account_411"/>
2169                   <field name="type">other</field>
2170                 </record>
2171                 <record id="account_411500" model="account.account.template">
2172                   <field name="code">411500</field>
2173                   <field name="name">Compte courant tva</field>
2174                   <field name="user_type" ref="account_type_asset"/>
2175
2176                   <field name="parent_id" ref="account_411"/>
2177                   <field name="type">other</field>
2178                 </record>
2179                 <record id="account_412000" model="account.account.template">
2180                   <field name="code">412000</field>
2181                   <field name="name">Impots et vers. fiscaux à récupérer</field>
2182                   <field name="user_type" ref="account_type_asset"/>
2183
2184                   <field name="parent_id" ref="account_41"/>
2185                   <field name="type">other</field>
2186                 </record>
2187                 <record id="account_413100" model="account.account.template">
2188                   <field name="code">413100</field>
2189                   <field name="name">Autres créances sur entrepr. liées</field>
2190                   <field name="user_type" ref="account_type_asset"/>
2191
2192                   <field name="parent_id" ref="account_41"/>
2193                   <field name="type">other</field>
2194                 </record>
2195                 <record id="account_413200" model="account.account.template">
2196                   <field name="code">413200</field>
2197                   <field name="name">Autres créances / entrepr. apparentées</field>
2198                   <field name="user_type" ref="account_type_root"/>
2199
2200                   <field name="parent_id" ref="account_41"/>
2201                   <field name="type">other</field>
2202                 </record>
2203                 <record id="account_414000" model="account.account.template">
2204                   <field name="code">414000</field>
2205                   <field name="name">Produits à recevoir (non commerciaux)</field>
2206                   <field name="user_type" ref="account_type_root"/>
2207
2208                   <field name="parent_id" ref="account_41"/>
2209                   <field name="type">other</field>
2210                 </record>
2211                 <record id="account_416000" model="account.account.template">
2212                   <field name="code">416000</field>
2213                   <field name="name">Créances diverses</field>
2214                   <field name="user_type" ref="account_type_asset"/>
2215
2216                   <field name="parent_id" ref="account_41"/>
2217                   <field name="type">other</field>
2218                 </record>
2219                 <record id="account_417000" model="account.account.template">
2220                   <field name="code">417000</field>
2221                   <field name="name">Créances douteuses</field>
2222                   <field name="user_type" ref="account_type_asset"/>
2223
2224                   <field name="parent_id" ref="account_41"/>
2225                   <field name="type">other</field>
2226                 </record>
2227                 <record id="account_418000" model="account.account.template">
2228                   <field name="code">418000</field>
2229                   <field name="name">Cautionnements versés en numéraire</field>
2230                   <field name="user_type" ref="account_type_asset"/>
2231
2232                   <field name="parent_id" ref="account_41"/>
2233                   <field name="type">other</field>
2234                 </record>
2235                 <record id="account_419000" model="account.account.template">
2236                   <field name="code">419000</field>
2237                   <field name="name">Réductions de val. / autres créances (-)</field>
2238                   <field name="user_type" ref="account_type_asset"/>
2239
2240                   <field name="parent_id" ref="account_41"/>
2241                   <field name="type">other</field>
2242                 </record>
2243                 <record id="account_420000" model="account.account.template">
2244                   <field name="code">420000</field>
2245                   <field name="name">Emprunts obligataires convert.</field>
2246                   <field name="user_type" ref="account_type_liability"/>
2247
2248                   <field name="parent_id" ref="account_42"/>
2249                   <field name="type">other</field>
2250                 </record>
2251                 <record id="account_421000" model="account.account.template">
2252                   <field name="code">421000</field>
2253                   <field name="name">Emprunts oblig. non convertibles</field>
2254                   <field name="user_type" ref="account_type_liability"/>
2255
2256                   <field name="parent_id" ref="account_42"/>
2257                   <field name="type">other</field>
2258                 </record>
2259                 <record id="account_422000" model="account.account.template">
2260                   <field name="code">422000</field>
2261                   <field name="name">Dettes de location-financ. et assimilées</field>
2262                   <field name="user_type" ref="account_type_liability"/>
2263
2264                   <field name="parent_id" ref="account_42"/>
2265                   <field name="type">other</field>
2266                 </record>
2267                 <record id="account_423000" model="account.account.template">
2268                   <field name="code">423000</field>
2269                   <field name="name">Etablissements de crédit</field>
2270                   <field name="user_type" ref="account_type_root"/>
2271
2272                   <field name="parent_id" ref="account_42"/>
2273                   <field name="type">other</field>
2274                 </record>
2275                 <record id="account_424000" model="account.account.template">
2276                   <field name="code">424000</field>
2277                   <field name="name">Autres emprunts</field>
2278                   <field name="user_type" ref="account_type_liability"/>
2279
2280                   <field name="parent_id" ref="account_42"/>
2281                   <field name="type">other</field>
2282                 </record>
2283                 <record id="account_425000" model="account.account.template">
2284                   <field name="code">425000</field>
2285                   <field name="name">Fournisseurs</field>
2286                   <field name="user_type" ref="account_type_root"/>
2287
2288                   <field name="parent_id" ref="account_425"/>
2289                   <field name="type">other</field>
2290                 </record>
2291                 <record id="account_425100" model="account.account.template">
2292                   <field name="code">425100</field>
2293                   <field name="name">Effets à payer</field>
2294                   <field name="user_type" ref="account_type_root"/>
2295
2296                   <field name="parent_id" ref="account_425"/>
2297                   <field name="type">other</field>
2298                 </record>
2299                 <record id="account_426000" model="account.account.template">
2300                   <field name="code">426000</field>
2301                   <field name="name">Acomptes reçus / commandes éch. ds l&apos;an</field>
2302                   <field name="user_type" ref="account_type_liability"/>
2303
2304                   <field name="parent_id" ref="account_42"/>
2305                   <field name="type">other</field>
2306                 </record>
2307                 <record id="account_427100" model="account.account.template">
2308                   <field name="code">427100</field>
2309                   <field name="name">Entreprises liées</field>
2310                   <field name="user_type" ref="account_type_root"/>
2311
2312                   <field name="parent_id" ref="account_42"/>
2313                   <field name="type">other</field>
2314                 </record>
2315                 <record id="account_427200" model="account.account.template">
2316                   <field name="code">427200</field>
2317                   <field name="name">Lien de participation</field>
2318                   <field name="user_type" ref="account_type_root"/>
2319
2320                   <field name="parent_id" ref="account_42"/>
2321                   <field name="type">other</field>
2322                 </record>
2323                 <record id="account_428000" model="account.account.template">
2324                   <field name="code">428000</field>
2325                   <field name="name">Cautionnements reçus en numéraire</field>
2326                   <field name="user_type" ref="account_type_liability"/>
2327
2328                   <field name="parent_id" ref="account_42"/>
2329                   <field name="type">other</field>
2330                 </record>
2331                 <record id="account_429000" model="account.account.template">
2332                   <field name="code">429000</field>
2333                   <field name="name">Dettes diverses échéant dans l&apos;année</field>
2334                   <field name="user_type" ref="account_type_liability"/>
2335
2336                   <field name="parent_id" ref="account_42"/>
2337                   <field name="type">other</field>
2338                 </record>
2339                 <record id="account_430000" model="account.account.template">
2340                   <field name="code">430000</field>
2341                   <field name="name">Banques-emprunts en compte à terme fixe</field>
2342                   <field name="user_type" ref="account_type_liability"/>
2343
2344                   <field name="parent_id" ref="account_43"/>
2345                   <field name="type">other</field>
2346                 </record>
2347                 <record id="account_431000" model="account.account.template">
2348                   <field name="code">431000</field>
2349                   <field name="name">Banques-promesses</field>
2350                   <field name="user_type" ref="account_type_liability"/>
2351
2352                   <field name="parent_id" ref="account_43"/>
2353                   <field name="type">other</field>
2354                 </record>
2355                 <record id="account_432000" model="account.account.template">
2356                   <field name="code">432000</field>
2357                   <field name="name">Banques-crédit d&apos;acceptation</field>
2358                   <field name="user_type" ref="account_type_liability"/>
2359
2360                   <field name="parent_id" ref="account_43"/>
2361                   <field name="type">other</field>
2362                 </record>
2363                 <record id="account_433000" model="account.account.template">
2364                   <field name="code">433000</field>
2365                   <field name="name">Banques-dettes en compte courant</field>
2366                   <field name="user_type" ref="account_type_liability"/>
2367
2368                   <field name="parent_id" ref="account_43"/>
2369                   <field name="type">other</field>
2370                 </record>
2371                 <record id="account_438000" model="account.account.template">
2372                   <field name="code">438000</field>
2373                   <field name="name">Autres emprunts</field>
2374                   <field name="user_type" ref="account_type_root"/>
2375
2376                   <field name="parent_id" ref="account_43"/>
2377                   <field name="type">other</field>
2378                 </record>
2379                 <record id="account_440000" model="account.account.template">
2380                   <field name="code">440000</field>
2381                   <field name="name">Fournisseurs</field>
2382                   <field name="user_type" ref="account_type_root"/>
2383
2384                   <field name="parent_id" ref="account_44"/>
2385                   <field name="type">other</field>
2386                 </record>
2387                 <record id="account_441000" model="account.account.template">
2388                   <field name="code">441000</field>
2389                   <field name="name">Effets à payer</field>
2390                   <field name="user_type" ref="account_type_liability"/>
2391                   <field name="reconcile">True</field>
2392
2393                   <field name="parent_id" ref="account_44"/>
2394                   <field name="type">other</field>
2395                 </record>
2396                 <record id="account_442000" model="account.account.template">
2397                   <field name="code">442000</field>
2398                   <field name="name">Factures à recevoir</field>
2399                   <field name="user_type" ref="account_type_root"/>
2400                   <field name="reconcile">True</field>
2401
2402                   <field name="parent_id" ref="account_44"/>
2403                   <field name="type">other</field>
2404                 </record>
2405                 <record id="account_443100" model="account.account.template">
2406                   <field name="code">443100</field>
2407                   <field name="name">Entreprises liées</field>
2408                   <field name="user_type" ref="account_type_root"/>
2409
2410                   <field name="parent_id" ref="account_44"/>
2411                   <field name="type">other</field>
2412                 </record>
2413                 <record id="account_443200" model="account.account.template">
2414                   <field name="code">443200</field>
2415                   <field name="name">Lien de participation</field>
2416                   <field name="user_type" ref="account_type_root"/>
2417
2418                   <field name="parent_id" ref="account_44"/>
2419                   <field name="type">other</field>
2420                 </record>
2421                 <record id="account_450000" model="account.account.template">
2422                   <field name="code">450000</field>
2423                   <field name="name">Dettes fiscales estimées</field>
2424                   <field name="user_type" ref="account_type_liability"/>
2425
2426                   <field name="parent_id" ref="account_45"/>
2427                   <field name="type">other</field>
2428                 </record>
2429                 <record id="account_451000" model="account.account.template">
2430                   <field name="code">451000</field>
2431                   <field name="name">T.v.a en aval</field>
2432                   <field name="user_type" ref="account_type_liability"/>
2433                   <field name="reconcile">True</field>
2434
2435                   <field name="parent_id" ref="account_451"/>
2436                   <field name="type">other</field>
2437                 </record>
2438                 <record id="account_451100" model="account.account.template">
2439                   <field name="code">451100</field>
2440                   <field name="name">T.v.a soumise à l&apos;origine aval</field>
2441                   <field name="user_type" ref="account_type_root"/>
2442                   <field name="reconcile">True</field>
2443
2444                   <field name="parent_id" ref="account_451"/>
2445                   <field name="type">other</field>
2446                 </record>
2447                 <record id="account_451200" model="account.account.template">
2448                   <field name="code">451200</field>
2449                   <field name="name">T.v.a intracom</field>
2450                   <field name="user_type" ref="account_type_root"/>
2451                   <field name="reconcile">True</field>
2452
2453                   <field name="parent_id" ref="account_451"/>
2454                   <field name="type">other</field>
2455                 </record>
2456                 <record id="account_451500" model="account.account.template">
2457                   <field name="code">451500</field>
2458                   <field name="name">Compte courant tva</field>
2459                   <field name="user_type" ref="account_type_root"/>
2460
2461                   <field name="parent_id" ref="account_451"/>
2462                   <field name="type">other</field>
2463                 </record>
2464                 <record id="account_452000" model="account.account.template">
2465                   <field name="code">452000</field>
2466                   <field name="name">Impôts et taxes à payer à l&apos;état</field>
2467                   <field name="user_type" ref="account_type_root"/>
2468
2469                   <field name="parent_id" ref="account_452"/>
2470                   <field name="type">other</field>
2471                 </record>
2472                 <record id="account_452100" model="account.account.template">
2473                   <field name="code">452100</field>
2474                   <field name="name">Impôts et taxes à payer aux adm commun</field>
2475                   <field name="user_type" ref="account_type_root"/>
2476
2477                   <field name="parent_id" ref="account_452"/>
2478                   <field name="type">other</field>
2479                 </record>
2480                 <record id="account_453000" model="account.account.template">
2481                   <field name="code">453000</field>
2482                   <field name="name">Retenues s/salaires</field>
2483                   <field name="user_type" ref="account_type_root"/>
2484
2485                   <field name="parent_id" ref="account_45"/>
2486                   <field name="type">other</field>
2487                 </record>
2488                 <record id="account_454000" model="account.account.template">
2489                   <field name="code">454000</field>
2490                   <field name="name">Cass (centre..de sécurite soc)</field>
2491                   <field name="user_type" ref="account_type_root"/>
2492
2493                   <field name="parent_id" ref="account_45"/>
2494                   <field name="type">other</field>
2495                 </record>
2496                 <record id="account_455000" model="account.account.template">
2497                   <field name="code">455000</field>
2498                   <field name="name">Personnel-rémuneration à payer</field>
2499                   <field name="user_type" ref="account_type_root"/>
2500
2501                   <field name="parent_id" ref="account_45"/>
2502                   <field name="type">other</field>
2503                 </record>
2504                 <record id="account_456000" model="account.account.template">
2505                   <field name="code">456000</field>
2506                   <field name="name">Personnel-avances et acomptes</field>
2507                   <field name="user_type" ref="account_type_root"/>
2508
2509                   <field name="parent_id" ref="account_45"/>
2510                   <field name="type">other</field>
2511                 </record>
2512                 <record id="account_458000" model="account.account.template">
2513                   <field name="code">458000</field>
2514                   <field name="name">Autres dettes sociales</field>
2515                   <field name="user_type" ref="account_type_root"/>
2516
2517                   <field name="parent_id" ref="account_45"/>
2518                   <field name="type">other</field>
2519                 </record>
2520                 <record id="account_460000" model="account.account.template">
2521                   <field name="code">460000</field>
2522                   <field name="name">Acomptes reçus sur commandes</field>
2523                   <field name="user_type" ref="account_type_liability"/>
2524
2525                   <field name="parent_id" ref="account_4"/>
2526                   <field name="type">other</field>
2527                 </record>
2528                 <record id="account_470000" model="account.account.template">
2529                   <field name="code">470000</field>
2530                   <field name="name">Dividendes-tantièmes d&apos;ex. ant. à payer</field>
2531                   <field name="user_type" ref="account_type_liability"/>
2532
2533                   <field name="parent_id" ref="account_47"/>
2534                   <field name="type">other</field>
2535                 </record>
2536                 <record id="account_471000" model="account.account.template">
2537                   <field name="code">471000</field>
2538                   <field name="name">Dividendes de l&apos;exercice à payer</field>
2539                   <field name="user_type" ref="account_type_liability"/>
2540
2541                   <field name="parent_id" ref="account_47"/>
2542                   <field name="type">other</field>
2543                 </record>
2544                 <record id="account_472000" model="account.account.template">
2545                   <field name="code">472000</field>
2546                   <field name="name">Tantièmes de l&apos;exercice à payer</field>
2547                   <field name="user_type" ref="account_type_liability"/>
2548
2549                   <field name="parent_id" ref="account_47"/>
2550                   <field name="type">other</field>
2551                 </record>
2552                 <record id="account_473000" model="account.account.template">
2553                   <field name="code">473000</field>
2554                   <field name="name">Autres allocataires à payer</field>
2555                   <field name="user_type" ref="account_type_liability"/>
2556
2557                   <field name="parent_id" ref="account_47"/>
2558                   <field name="type">other</field>
2559                 </record>
2560                 <record id="account_480000" model="account.account.template">
2561                   <field name="code">480000</field>
2562                   <field name="name">Obligations et coupons échus (dettes)</field>
2563                   <field name="user_type" ref="account_type_liability"/>
2564
2565                   <field name="parent_id" ref="account_48"/>
2566                   <field name="type">other</field>
2567                 </record>
2568                 <record id="account_487000" model="account.account.template">
2569                   <field name="code">487000</field>
2570                   <field name="name">Cautionnements reçus en numeraire</field>
2571                   <field name="user_type" ref="account_type_root"/>
2572
2573                   <field name="parent_id" ref="account_48"/>
2574                   <field name="type">other</field>
2575                 </record>
2576                 <record id="account_488000" model="account.account.template">
2577                   <field name="code">488000</field>
2578                   <field name="name">Autres dettes diverses</field>
2579                   <field name="user_type" ref="account_type_root"/>
2580
2581                   <field name="parent_id" ref="account_48"/>
2582                   <field name="type">other</field>
2583                 </record>
2584                 <record id="account_490000" model="account.account.template">
2585                   <field name="code">490000</field>
2586                   <field name="name">Charges à reporter (payées d&apos;avance)</field>
2587                   <field name="user_type" ref="account_type_root"/>
2588
2589                   <field name="parent_id" ref="account_49"/>
2590                   <field name="type">other</field>
2591                 </record>
2592                 <record id="account_491000" model="account.account.template">
2593                   <field name="code">491000</field>
2594                   <field name="name">Produits acquis</field>
2595                   <field name="user_type" ref="account_type_asset"/>
2596
2597                   <field name="parent_id" ref="account_49"/>
2598                   <field name="type">other</field>
2599                 </record>
2600                 <record id="account_492000" model="account.account.template">
2601                   <field name="code">492000</field>
2602                   <field name="name">Charges à imputer</field>
2603                   <field name="user_type" ref="account_type_liability"/>
2604
2605                   <field name="parent_id" ref="account_49"/>
2606                   <field name="type">other</field>
2607                 </record>
2608                 <record id="account_493000" model="account.account.template">
2609                   <field name="code">493000</field>
2610                   <field name="name">Produits à reporter</field>
2611                   <field name="user_type" ref="account_type_liability"/>
2612
2613                   <field name="parent_id" ref="account_49"/>
2614                   <field name="type">other</field>
2615                 </record>
2616                 <record id="account_499000" model="account.account.template">
2617                   <field name="code">499000</field>
2618                   <field name="name">Comptes d&apos;attente</field>
2619                   <field name="user_type" ref="account_type_root"/>
2620
2621                   <field name="parent_id" ref="account_49"/>
2622                   <field name="type">other</field>
2623                 </record>
2624                 <record id="account_499800" model="account.account.template">
2625                   <field name="code">499800</field>
2626                   <field name="name">Solde équilibre en devises (hors pc)</field>
2627                   <field name="user_type" ref="account_type_root"/>
2628
2629                   <field name="parent_id" ref="account_49"/>
2630                   <field name="type">other</field>
2631                 </record>
2632                 <record id="account_500000" model="account.account.template">
2633                   <field name="code">500000</field>
2634                   <field name="name">Actions propres</field>
2635                   <field name="user_type" ref="account_type_asset"/>
2636
2637                   <field name="parent_id" ref="account_5"/>
2638                   <field name="type">other</field>
2639                 </record>
2640                 <record id="account_510000" model="account.account.template">
2641                   <field name="code">510000</field>
2642                   <field name="name">Actions et parts</field>
2643                   <field name="user_type" ref="account_type_root"/>
2644
2645                   <field name="parent_id" ref="account_51"/>
2646                   <field name="type">other</field>
2647                 </record>
2648                 <record id="account_510100" model="account.account.template">
2649                   <field name="code">510100</field>
2650                   <field name="name">Montant non appelé s/action.part</field>
2651                   <field name="user_type" ref="account_type_root"/>
2652
2653                   <field name="parent_id" ref="account_51"/>
2654                   <field name="type">other</field>
2655                 </record>
2656                 <record id="account_510900" model="account.account.template">
2657                   <field name="code">510900</field>
2658                   <field name="name">Réduction valeur s/action et parts</field>
2659                   <field name="user_type" ref="account_type_root"/>
2660
2661                   <field name="parent_id" ref="account_51"/>
2662                   <field name="type">other</field>
2663                 </record>
2664                 <record id="account_512000" model="account.account.template">
2665                   <field name="code">512000</field>
2666                   <field name="name">Parts dans entreprises liées</field>
2667                   <field name="user_type" ref="account_type_root"/>
2668
2669                   <field name="parent_id" ref="account_512"/>
2670                   <field name="type">other</field>
2671                 </record>
2672                 <record id="account_512100" model="account.account.template">
2673                   <field name="code">512100</field>
2674                   <field name="name">Montant non appelé s/parts</field>
2675                   <field name="user_type" ref="account_type_root"/>
2676
2677                   <field name="parent_id" ref="account_512"/>
2678                   <field name="type">other</field>
2679                 </record>
2680                 <record id="account_512900" model="account.account.template">
2681                   <field name="code">512900</field>
2682                   <field name="name">Réduction valeur s/part ent. liées</field>
2683                   <field name="user_type" ref="account_type_root"/>
2684
2685                   <field name="parent_id" ref="account_512"/>
2686                   <field name="type">other</field>
2687                 </record>
2688                 <record id="account_520000" model="account.account.template">
2689                   <field name="code">520000</field>
2690                   <field name="name">Titres à rev. fixes - valeur d&apos;acquis.</field>
2691                   <field name="user_type" ref="account_type_asset"/>
2692
2693                   <field name="parent_id" ref="account_52"/>
2694                   <field name="type">other</field>
2695                 </record>
2696                 <record id="account_529000" model="account.account.template">
2697                   <field name="code">529000</field>
2698                   <field name="name">Titres à rev. fixes - réd. de val.</field>
2699                   <field name="user_type" ref="account_type_asset"/>
2700
2701                   <field name="parent_id" ref="account_52"/>
2702                   <field name="type">other</field>
2703                 </record>
2704                 <record id="account_530000" model="account.account.template">
2705                   <field name="code">530000</field>
2706                   <field name="name">Dépôts à terme</field>
2707                   <field name="user_type" ref="account_type_root"/>
2708
2709                   <field name="parent_id" ref="account_53"/>
2710                   <field name="type">other</field>
2711                 </record>
2712                 <record id="account_539000" model="account.account.template">
2713                   <field name="code">539000</field>
2714                   <field name="name">Réductions de valeur / dépôts à terme</field>
2715                   <field name="user_type" ref="account_type_asset"/>
2716
2717                   <field name="parent_id" ref="account_53"/>
2718                   <field name="type">other</field>
2719                 </record>
2720                 <record id="account_540000" model="account.account.template">
2721                   <field name="code">540000</field>
2722                   <field name="name">Valeurs échues à l&apos;encaissement</field>
2723                   <field name="user_type" ref="account_type_asset"/>
2724
2725                   <field name="parent_id" ref="account_5"/>
2726                   <field name="type">other</field>
2727                 </record>
2728                 <record id="account_541000" model="account.account.template">
2729                   <field name="code">541000</field>
2730                   <field name="name">Coupons à encaisser</field>
2731                   <field name="user_type" ref="account_type_asset"/>
2732
2733                   <field name="parent_id" ref="account_5"/>
2734                   <field name="type">other</field>
2735                 </record>
2736                 <record id="account_550000" model="account.account.template">
2737                   <field name="code">550000</field>
2738                   <field name="name">Ets de crédit-compte à vue</field>
2739                   <field name="user_type" ref="account_type_root"/>
2740
2741                   <field name="parent_id" ref="account_550"/>
2742                   <field name="type">other</field>
2743                 </record>
2744                 <record id="account_550100" model="account.account.template">
2745                   <field name="code">550100</field>
2746                   <field name="name">Chèques et virements émis</field>
2747                   <field name="user_type" ref="account_type_root"/>
2748
2749                   <field name="parent_id" ref="account_550"/>
2750                   <field name="type">other</field>
2751                 </record>
2752                 <record id="account_550900" model="account.account.template">
2753                   <field name="code">550900</field>
2754                   <field name="name">Réduction valeur s/cpte a vue</field>
2755                   <field name="user_type" ref="account_type_root"/>
2756
2757                   <field name="parent_id" ref="account_550"/>
2758                   <field name="type">other</field>
2759                 </record>
2760                 <record id="account_560000" model="account.account.template">
2761                   <field name="code">560000</field>
2762                   <field name="name">Ccp - compte courant</field>
2763                   <field name="user_type" ref="account_type_asset"/>
2764
2765                   <field name="parent_id" ref="account_56"/>
2766                   <field name="type">other</field>
2767                 </record>
2768                 <record id="account_561000" model="account.account.template">
2769                   <field name="code">561000</field>
2770                   <field name="name">Ccp - chèques émis</field>
2771                   <field name="user_type" ref="account_type_asset"/>
2772
2773                   <field name="parent_id" ref="account_56"/>
2774                   <field name="type">other</field>
2775                 </record>
2776                 <record id="account_570000" model="account.account.template">
2777                   <field name="code">570000</field>
2778                   <field name="name">Caisses</field>
2779                   <field name="user_type" ref="account_type_asset"/>
2780
2781                   <field name="parent_id" ref="account_57"/>
2782                   <field name="type">other</field>
2783                 </record>
2784                 <record id="account_570900" model="account.account.template">
2785                   <field name="code">570900</field>
2786                   <field name="name">Réduction valeur s/caisse</field>
2787                   <field name="user_type" ref="account_type_root"/>
2788
2789                   <field name="parent_id" ref="account_57"/>
2790                   <field name="type">other</field>
2791                 </record>
2792                 <record id="account_580000" model="account.account.template">
2793                   <field name="code">580000</field>
2794                   <field name="name">Virements internes</field>
2795                   <field name="user_type" ref="account_type_root"/>
2796                   <field name="reconcile">True</field>
2797
2798                   <field name="parent_id" ref="account_5"/>
2799                   <field name="type">other</field>
2800                 </record>
2801                 <record id="account_600000" model="account.account.template">
2802                   <field name="code">600000</field>
2803                   <field name="name">Achats de matières premières</field>
2804                   <field name="user_type" ref="account_type_expense"/>
2805
2806                   <field name="parent_id" ref="account_60"/>
2807                   <field name="type">other</field>
2808                 </record>
2809                 <record id="account_601000" model="account.account.template">
2810                   <field name="code">601000</field>
2811                   <field name="name">Achats de fournitures</field>
2812                   <field name="user_type" ref="account_type_expense"/>
2813
2814                   <field name="parent_id" ref="account_60"/>
2815                   <field name="type">other</field>
2816                 </record>
2817                 <record id="account_602000" model="account.account.template">
2818                   <field name="code">602000</field>
2819                   <field name="name">Achats de services, travaux et études</field>
2820                   <field name="user_type" ref="account_type_expense"/>
2821
2822                   <field name="parent_id" ref="account_60"/>
2823                   <field name="type">other</field>
2824                 </record>
2825                 <record id="account_603000" model="account.account.template">
2826                   <field name="code">603000</field>
2827                   <field name="name">Achats de sous-traitances générales</field>
2828                   <field name="user_type" ref="account_type_expense"/>
2829
2830                   <field name="parent_id" ref="account_60"/>
2831                   <field name="type">other</field>
2832                 </record>
2833                 <record id="account_604000" model="account.account.template">
2834                   <field name="code">604000</field>
2835                   <field name="name">Achats de marchandises</field>
2836                   <field name="user_type" ref="account_type_expense"/>
2837
2838                   <field name="parent_id" ref="account_60"/>
2839                   <field name="type">other</field>
2840                 </record>
2841                 <record id="account_607000" model="account.account.template">
2842                   <field name="code">607000</field>
2843                   <field name="name">Achats  produits et demi-produits</field>
2844                   <field name="user_type" ref="account_type_expense"/>
2845
2846                   <field name="parent_id" ref="account_60"/>
2847                   <field name="type">other</field>
2848                 </record>
2849                 <record id="account_608000" model="account.account.template">
2850                   <field name="code">608000</field>
2851                   <field name="name">Remises, ristournes et rabais sur achats</field>
2852                   <field name="user_type" ref="account_type_expense"/>
2853
2854                   <field name="parent_id" ref="account_60"/>
2855                   <field name="type">other</field>
2856                 </record>
2857                 <record id="account_609000" model="account.account.template">
2858                   <field name="code">609000</field>
2859                   <field name="name">Variation de stock mat. premières</field>
2860                   <field name="user_type" ref="account_type_expense"/>
2861
2862                   <field name="parent_id" ref="account_609"/>
2863                   <field name="type">other</field>
2864                 </record>
2865                 <record id="account_609100" model="account.account.template">
2866                   <field name="code">609100</field>
2867                   <field name="name">Variation stock mat. consommables</field>
2868                   <field name="user_type" ref="account_type_expense"/>
2869
2870                   <field name="parent_id" ref="account_609"/>
2871                   <field name="type">other</field>
2872                 </record>
2873                 <record id="account_609400" model="account.account.template">
2874                   <field name="code">609400</field>
2875                   <field name="name">Variation stock marchandises</field>
2876                   <field name="user_type" ref="account_type_expense"/>
2877
2878                   <field name="parent_id" ref="account_609"/>
2879                   <field name="type">other</field>
2880                 </record>
2881                 <record id="account_610000" model="account.account.template">
2882                   <field name="code">610000</field>
2883                   <field name="name">Loyers et charges locatives</field>
2884                   <field name="user_type" ref="account_type_expense"/>
2885
2886                   <field name="parent_id" ref="account_610"/>
2887                   <field name="type">other</field>
2888                 </record>
2889                 <record id="account_610100" model="account.account.template">
2890                   <field name="code">610100</field>
2891                   <field name="name">Redevances de crédit bail</field>
2892                   <field name="user_type" ref="account_type_expense"/>
2893
2894                   <field name="parent_id" ref="account_610"/>
2895                   <field name="type">other</field>
2896                 </record>
2897                 <record id="account_611000" model="account.account.template">
2898                   <field name="code">611000</field>
2899                   <field name="name">Entretiens et réparations des locaux</field>
2900                   <field name="user_type" ref="account_type_expense"/>
2901
2902                   <field name="parent_id" ref="account_61"/>
2903                   <field name="type">other</field>
2904                 </record>
2905                 <record id="account_612000" model="account.account.template">
2906                   <field name="code">612000</field>
2907                   <field name="name">Consommation - eau</field>
2908                   <field name="user_type" ref="account_type_expense"/>
2909
2910                   <field name="parent_id" ref="account_6120"/>
2911                   <field name="type">other</field>
2912                 </record>
2913                 <record id="account_612010" model="account.account.template">
2914                   <field name="code">612010</field>
2915                   <field name="name">Consommation - gaz</field>
2916                   <field name="user_type" ref="account_type_expense"/>
2917
2918                   <field name="parent_id" ref="account_6120"/>
2919                   <field name="type">other</field>
2920                 </record>
2921                 <record id="account_612020" model="account.account.template">
2922                   <field name="code">612020</field>
2923                   <field name="name">Consommation  - électricité</field>
2924                   <field name="user_type" ref="account_type_expense"/>
2925
2926                   <field name="parent_id" ref="account_6120"/>
2927                   <field name="type">other</field>
2928                 </record>
2929                 <record id="account_612030" model="account.account.template">
2930                   <field name="code">612030</field>
2931                   <field name="name">Consommation - carburants</field>
2932                   <field name="user_type" ref="account_type_expense"/>
2933
2934                   <field name="parent_id" ref="account_6120"/>
2935                   <field name="type">other</field>
2936                 </record>
2937                 <record id="account_612040" model="account.account.template">
2938                   <field name="code">612040</field>
2939                   <field name="name">Consommation - mazout</field>
2940                   <field name="user_type" ref="account_type_expense"/>
2941
2942                   <field name="parent_id" ref="account_6120"/>
2943                   <field name="type">other</field>
2944                 </record>
2945                 <record id="account_612100" model="account.account.template">
2946                   <field name="code">612100</field>
2947                   <field name="name">Documentation</field>
2948                   <field name="user_type" ref="account_type_expense"/>
2949
2950                   <field name="parent_id" ref="account_612"/>
2951                   <field name="type">other</field>
2952                 </record>
2953                 <record id="account_612200" model="account.account.template">
2954                   <field name="code">612200</field>
2955                   <field name="name">Imprimés et fournitures de bureau</field>
2956                   <field name="user_type" ref="account_type_expense"/>
2957
2958                   <field name="parent_id" ref="account_612"/>
2959                   <field name="type">other</field>
2960                 </record>
2961                 <record id="account_612300" model="account.account.template">
2962                   <field name="code">612300</field>
2963                   <field name="name">Téléphone</field>
2964                   <field name="user_type" ref="account_type_expense"/>
2965
2966                   <field name="parent_id" ref="account_6123"/>
2967                   <field name="type">other</field>
2968                 </record>
2969                 <record id="account_612310" model="account.account.template">
2970                   <field name="code">612310</field>
2971                   <field name="name">Frais postaux</field>
2972                   <field name="user_type" ref="account_type_expense"/>
2973
2974                   <field name="parent_id" ref="account_6123"/>
2975                   <field name="type">other</field>
2976                 </record>
2977                 <record id="account_612320" model="account.account.template">
2978                   <field name="code">612320</field>
2979                   <field name="name">Fax</field>
2980                   <field name="user_type" ref="account_type_expense"/>
2981
2982                   <field name="parent_id" ref="account_6123"/>
2983                   <field name="type">other</field>
2984                 </record>
2985                 <record id="account_613000" model="account.account.template">
2986                   <field name="code">613000</field>
2987                   <field name="name">Redevances et royalties</field>
2988                   <field name="user_type" ref="account_type_expense"/>
2989
2990                   <field name="parent_id" ref="account_613"/>
2991                   <field name="type">other</field>
2992                 </record>
2993                 <record id="account_613100" model="account.account.template">
2994                   <field name="code">613100</field>
2995                   <field name="name">Honoraires</field>
2996                   <field name="user_type" ref="account_type_expense"/>
2997
2998                   <field name="parent_id" ref="account_613"/>
2999                   <field name="type">other</field>
3000                 </record>
3001                 <record id="account_613200" model="account.account.template">
3002                   <field name="code">613200</field>
3003                   <field name="name">Organismes de services</field>
3004                   <field name="user_type" ref="account_type_expense"/>
3005
3006                   <field name="parent_id" ref="account_613"/>
3007                   <field name="type">other</field>
3008                 </record>
3009                 <record id="account_613300" model="account.account.template">
3010                   <field name="code">613300</field>
3011                   <field name="name">Commissions</field>
3012                   <field name="user_type" ref="account_type_expense"/>
3013
3014                   <field name="parent_id" ref="account_613"/>
3015                   <field name="type">other</field>
3016                 </record>
3017                 <record id="account_614000" model="account.account.template">
3018                   <field name="code">614000</field>
3019                   <field name="name">Assurance incendie</field>
3020                   <field name="user_type" ref="account_type_expense"/>
3021
3022                   <field name="parent_id" ref="account_61"/>
3023                   <field name="type">other</field>
3024                 </record>
3025                 <record id="account_615000" model="account.account.template">
3026                   <field name="code">615000</field>
3027                   <field name="name">Annonces, publicité</field>
3028                   <field name="user_type" ref="account_type_expense"/>
3029
3030                   <field name="parent_id" ref="account_615"/>
3031                   <field name="type">other</field>
3032                 </record>
3033                 <record id="account_615100" model="account.account.template">
3034                   <field name="code">615100</field>
3035                   <field name="name">Cotisations et abonnements</field>
3036                   <field name="user_type" ref="account_type_expense"/>
3037
3038                   <field name="parent_id" ref="account_615"/>
3039                   <field name="type">other</field>
3040                 </record>
3041                 <record id="account_615200" model="account.account.template">
3042                   <field name="code">615200</field>
3043                   <field name="name">Dons et libéralités</field>
3044                   <field name="user_type" ref="account_type_expense"/>
3045
3046                   <field name="parent_id" ref="account_615"/>
3047                   <field name="type">other</field>
3048                 </record>
3049                 <record id="account_615300" model="account.account.template">
3050                   <field name="code">615300</field>
3051                   <field name="name">Publications légales</field>
3052                   <field name="user_type" ref="account_type_expense"/>
3053
3054                   <field name="parent_id" ref="account_615"/>
3055                   <field name="type">other</field>
3056                 </record>
3057                 <record id="account_616000" model="account.account.template">
3058                   <field name="code">616000</field>
3059                   <field name="name">Sous-traitants</field>
3060                   <field name="user_type" ref="account_type_expense"/>
3061
3062                   <field name="parent_id" ref="account_61"/>
3063                   <field name="type">other</field>
3064                 </record>
3065                 <record id="account_616100" model="account.account.template">
3066                   <field name="code">616100</field>
3067                   <field name="name">Transports par tiers</field>
3068                   <field name="user_type" ref="account_type_expense"/>
3069
3070                   <field name="parent_id" ref="account_61"/>
3071                   <field name="type">other</field>
3072                 </record>
3073                 <record id="account_620000" model="account.account.template">
3074                   <field name="code">620000</field>
3075                   <field name="name">Rémunératons administrat. ou gérants</field>
3076                   <field name="user_type" ref="account_type_expense"/>
3077
3078                   <field name="parent_id" ref="account_620"/>
3079                   <field name="type">other</field>
3080                 </record>
3081                 <record id="account_620100" model="account.account.template">
3082                   <field name="code">620100</field>
3083                   <field name="name">Rémunérations personnel de direction</field>
3084                   <field name="user_type" ref="account_type_expense"/>
3085
3086                   <field name="parent_id" ref="account_620"/>
3087                   <field name="type">other</field>
3088                 </record>
3089                 <record id="account_620200" model="account.account.template">
3090                   <field name="code">620200</field>
3091                   <field name="name">Rémunérations employés</field>
3092                   <field name="user_type" ref="account_type_expense"/>
3093
3094                   <field name="parent_id" ref="account_620"/>
3095                   <field name="type">other</field>
3096                 </record>
3097                 <record id="account_620300" model="account.account.template">
3098                   <field name="code">620300</field>
3099                   <field name="name">Rémunérations ouvriers</field>
3100                   <field name="user_type" ref="account_type_expense"/>
3101
3102                   <field name="parent_id" ref="account_620"/>
3103                   <field name="type">other</field>
3104                 </record>
3105                 <record id="account_621000" model="account.account.template">
3106                   <field name="code">621000</field>
3107                   <field name="name">Chg.soc.lég.administ.et gérant</field>
3108                   <field name="user_type" ref="account_type_expense"/>
3109
3110                   <field name="parent_id" ref="account_621"/>
3111                   <field name="type">other</field>
3112                 </record>
3113                 <record id="account_621100" model="account.account.template">
3114                   <field name="code">621100</field>
3115                   <field name="name">Chg.soc.lég. personnel de direction</field>
3116                   <field name="user_type" ref="account_type_expense"/>
3117
3118                   <field name="parent_id" ref="account_621"/>
3119                   <field name="type">other</field>
3120                 </record>
3121                 <record id="account_621200" model="account.account.template">
3122                   <field name="code">621200</field>
3123                   <field name="name">Chg.soc.lég. employés</field>
3124                   <field name="user_type" ref="account_type_expense"/>
3125
3126                   <field name="parent_id" ref="account_621"/>
3127                   <field name="type">other</field>
3128                 </record>
3129                 <record id="account_621300" model="account.account.template">
3130                   <field name="code">621300</field>
3131                   <field name="name">Chg.soc.lég. ouvriers</field>
3132                   <field name="user_type" ref="account_type_expense"/>
3133
3134                   <field name="parent_id" ref="account_621"/>
3135                   <field name="type">other</field>
3136                 </record>
3137                 <record id="account_621400" model="account.account.template">
3138                   <field name="code">621400</field>
3139                   <field name="name">Assurance accidents</field>
3140                   <field name="user_type" ref="account_type_expense"/>
3141
3142                   <field name="parent_id" ref="account_621"/>
3143                   <field name="type">other</field>
3144                 </record>
3145                 <record id="account_622000" model="account.account.template">
3146                   <field name="code">622000</field>
3147                   <field name="name">Primes patr. pour ass. extra - légales</field>
3148                   <field name="user_type" ref="account_type_expense"/>
3149
3150                   <field name="parent_id" ref="account_62"/>
3151                   <field name="type">other</field>
3152                 </record>
3153                 <record id="account_623000" model="account.account.template">
3154                   <field name="code">623000</field>
3155                   <field name="name">Autres frais de personnel</field>
3156                   <field name="user_type" ref="account_type_expense"/>
3157
3158                   <field name="parent_id" ref="account_62"/>
3159                   <field name="type">other</field>
3160                 </record>
3161                 <record id="account_624000" model="account.account.template">
3162                   <field name="code">624000</field>
3163                   <field name="name">Pension administrat. ou gérant</field>
3164                   <field name="user_type" ref="account_type_expense"/>
3165
3166                   <field name="parent_id" ref="account_624"/>
3167                   <field name="type">other</field>
3168                 </record>
3169                 <record id="account_624100" model="account.account.template">
3170                   <field name="code">624100</field>
3171                   <field name="name">Pension personnel</field>
3172                   <field name="user_type" ref="account_type_expense"/>
3173
3174                   <field name="parent_id" ref="account_624"/>
3175                   <field name="type">other</field>
3176                 </record>
3177                 <record id="account_630000" model="account.account.template">
3178                   <field name="code">630000</field>
3179                   <field name="name">Dot. cor. val s/frais d&apos;établissement</field>
3180                   <field name="user_type" ref="account_type_expense"/>
3181
3182                   <field name="parent_id" ref="account_630"/>
3183                   <field name="type">other</field>
3184                 </record>
3185                 <record id="account_630100" model="account.account.template">
3186                   <field name="code">630100</field>
3187                   <field name="name">Dot. cor. val s/immob. incorporels</field>
3188                   <field name="user_type" ref="account_type_expense"/>
3189
3190                   <field name="parent_id" ref="account_630"/>
3191                   <field name="type">other</field>
3192                 </record>
3193                 <record id="account_630200" model="account.account.template">
3194                   <field name="code">630200</field>
3195                   <field name="name">Dot. cor. val s/immob. corporels</field>
3196                   <field name="user_type" ref="account_type_expense"/>
3197
3198                   <field name="parent_id" ref="account_630"/>
3199                   <field name="type">other</field>
3200                 </record>
3201                 <record id="account_631000" model="account.account.template">
3202                   <field name="code">631000</field>
3203                   <field name="name">Dot. cor. val s/stock mat.fourni</field>
3204                   <field name="user_type" ref="account_type_expense"/>
3205
3206                   <field name="parent_id" ref="account_631"/>
3207                   <field name="type">other</field>
3208                 </record>
3209                 <record id="account_631100" model="account.account.template">
3210                   <field name="code">631100</field>
3211                   <field name="name">Reprises cor. val. s/stock mat. fourni</field>
3212                   <field name="user_type" ref="account_type_expense"/>
3213
3214                   <field name="parent_id" ref="account_631"/>
3215                   <field name="type">other</field>
3216                 </record>
3217                 <record id="account_632000" model="account.account.template">
3218                   <field name="code">632000</field>
3219                   <field name="name">Dot. cor. val s/en-cours,pr fini</field>
3220                   <field name="user_type" ref="account_type_expense"/>
3221
3222                   <field name="parent_id" ref="account_632"/>
3223                   <field name="type">other</field>
3224                 </record>
3225                 <record id="account_632100" model="account.account.template">
3226                   <field name="code">632100</field>
3227                   <field name="name">Reprises cor. val s/en-cours,pf</field>
3228                   <field name="user_type" ref="account_type_expense"/>
3229
3230                   <field name="parent_id" ref="account_632"/>
3231                   <field name="type">other</field>
3232                 </record>
3233                 <record id="account_633000" model="account.account.template">
3234                   <field name="code">633000</field>
3235                   <field name="name">Dot. cor. val s/cr comm +1an</field>
3236                   <field name="user_type" ref="account_type_expense"/>
3237
3238                   <field name="parent_id" ref="account_633"/>
3239                   <field name="type">other</field>
3240                 </record>
3241                 <record id="account_633100" model="account.account.template">
3242                   <field name="code">633100</field>
3243                   <field name="name">Reprises cor. val s/cr com +1an</field>
3244                   <field name="user_type" ref="account_type_expense"/>
3245
3246                   <field name="parent_id" ref="account_633"/>
3247                   <field name="type">other</field>
3248                 </record>
3249                 <record id="account_634000" model="account.account.template">
3250                   <field name="code">634000</field>
3251                   <field name="name">Dot. cor. val. s/cr comm -1an</field>
3252                   <field name="user_type" ref="account_type_expense"/>
3253
3254                   <field name="parent_id" ref="account_634"/>
3255                   <field name="type">other</field>
3256                 </record>
3257                 <record id="account_634100" model="account.account.template">
3258                   <field name="code">634100</field>
3259                   <field name="name">Reprises cor. val.s/cr com -1an</field>
3260                   <field name="user_type" ref="account_type_expense"/>
3261
3262                   <field name="parent_id" ref="account_634"/>
3263                   <field name="type">other</field>
3264                 </record>
3265                 <record id="account_635000" model="account.account.template">
3266                   <field name="code">635000</field>
3267                   <field name="name">Dot. prov. pension et oblig. sim.</field>
3268                   <field name="user_type" ref="account_type_expense"/>
3269
3270                   <field name="parent_id" ref="account_635"/>
3271                   <field name="type">other</field>
3272                 </record>
3273                 <record id="account_635100" model="account.account.template">
3274                   <field name="code">635100</field>
3275                   <field name="name">Reprises prov. s/pens.obli. sim.</field>
3276                   <field name="user_type" ref="account_type_expense"/>
3277
3278                   <field name="parent_id" ref="account_635"/>
3279                   <field name="type">other</field>
3280                 </record>
3281                 <record id="account_636000" model="account.account.template">
3282                   <field name="code">636000</field>
3283                   <field name="name">Dot. prov-grosses réparation</field>
3284                   <field name="user_type" ref="account_type_expense"/>
3285
3286                   <field name="parent_id" ref="account_636"/>
3287                   <field name="type">other</field>
3288                 </record>
3289                 <record id="account_636100" model="account.account.template">
3290                   <field name="code">636100</field>
3291                   <field name="name">Reprises prov. grosses réparation</field>
3292                   <field name="user_type" ref="account_type_expense"/>
3293
3294                   <field name="parent_id" ref="account_636"/>
3295                   <field name="type">other</field>
3296                 </record>
3297                 <record id="account_637000" model="account.account.template">
3298                   <field name="code">637000</field>
3299                   <field name="name">Dot. prov-autres risques et chg</field>
3300                   <field name="user_type" ref="account_type_expense"/>
3301
3302                   <field name="parent_id" ref="account_637"/>
3303                   <field name="type">other</field>
3304                 </record>
3305                 <record id="account_637100" model="account.account.template">
3306                   <field name="code">637100</field>
3307                   <field name="name">Reprises prov autres risq,chg</field>
3308                   <field name="user_type" ref="account_type_expense"/>
3309
3310                   <field name="parent_id" ref="account_637"/>
3311                   <field name="type">other</field>
3312                 </record>
3313                 <record id="account_640000" model="account.account.template">
3314                   <field name="code">640000</field>
3315                   <field name="name">Taxe d&apos;abonnement</field>
3316                   <field name="user_type" ref="account_type_expense"/>
3317
3318                   <field name="parent_id" ref="account_640"/>
3319                   <field name="type">other</field>
3320                 </record>
3321                 <record id="account_640100" model="account.account.template">
3322                   <field name="code">640100</field>
3323                   <field name="name">Impôt foncier</field>
3324                   <field name="user_type" ref="account_type_expense"/>
3325
3326                   <field name="parent_id" ref="account_640"/>
3327                   <field name="type">other</field>
3328                 </record>
3329                 <record id="account_640200" model="account.account.template">
3330                   <field name="code">640200</field>
3331                   <field name="name">Impôt commercial s/le capital</field>
3332                   <field name="user_type" ref="account_type_expense"/>
3333
3334                   <field name="parent_id" ref="account_640"/>
3335                   <field name="type">other</field>
3336                 </record>
3337                 <record id="account_640300" model="account.account.template">
3338                   <field name="code">640300</field>
3339                   <field name="name">Impôt s/la fortune</field>
3340                   <field name="user_type" ref="account_type_expense"/>
3341
3342                   <field name="parent_id" ref="account_640"/>
3343                   <field name="type">other</field>
3344                 </record>
3345                 <record id="account_641000" model="account.account.template">
3346                   <field name="code">641000</field>
3347                   <field name="name">Moins-val. sur réalis. d&apos;immob. corp.</field>
3348                   <field name="user_type" ref="account_type_expense"/>
3349
3350                   <field name="parent_id" ref="account_64"/>
3351                   <field name="type">other</field>
3352                 </record>
3353                 <record id="account_642000" model="account.account.template">
3354                   <field name="code">642000</field>
3355                   <field name="name">Moins-val. / réalis. de créances comm.</field>
3356                   <field name="user_type" ref="account_type_expense"/>
3357
3358                   <field name="parent_id" ref="account_64"/>
3359                   <field name="type">other</field>
3360                 </record>
3361                 <record id="account_643000" model="account.account.template">
3362                   <field name="code">643000</field>
3363                   <field name="name">Charges d&apos;exploitation diverses</field>
3364                   <field name="user_type" ref="account_type_expense"/>
3365
3366                   <field name="parent_id" ref="account_64"/>
3367                   <field name="type">other</field>
3368                 </record>
3369                 <record id="account_650000" model="account.account.template">
3370                   <field name="code">650000</field>
3371                   <field name="name">Intérêts, commissions et frais / dettes</field>
3372                   <field name="user_type" ref="account_type_expense"/>
3373
3374                   <field name="parent_id" ref="account_65"/>
3375                   <field name="type">other</field>
3376                 </record>
3377                 <record id="account_651000" model="account.account.template">
3378                   <field name="code">651000</field>
3379                   <field name="name">Dot. cor. val s/actif circ</field>
3380                   <field name="user_type" ref="account_type_expense"/>
3381
3382                   <field name="parent_id" ref="account_651"/>
3383                   <field name="type">other</field>
3384                 </record>
3385                 <record id="account_651100" model="account.account.template">
3386                   <field name="code">651100</field>
3387                   <field name="name">Reprises cor. val s/actif circulants</field>
3388                   <field name="user_type" ref="account_type_expense"/>
3389
3390                   <field name="parent_id" ref="account_651"/>
3391                   <field name="type">other</field>
3392                 </record>
3393                 <record id="account_652000" model="account.account.template">
3394                   <field name="code">652000</field>
3395                   <field name="name">Moins-values sur réalis. d&apos;actifs circ.</field>
3396                   <field name="user_type" ref="account_type_expense"/>
3397
3398                   <field name="parent_id" ref="account_65"/>
3399                   <field name="type">other</field>
3400                 </record>
3401                 <record id="account_653000" model="account.account.template">
3402                   <field name="code">653000</field>
3403                   <field name="name">Charges d&apos;escompte de créances</field>
3404                   <field name="user_type" ref="account_type_expense"/>
3405
3406                   <field name="parent_id" ref="account_65"/>
3407                   <field name="type">other</field>
3408                 </record>
3409                 <record id="account_654000" model="account.account.template">
3410                   <field name="code">654000</field>
3411                   <field name="name">Différences de change</field>
3412                   <field name="user_type" ref="account_type_expense"/>
3413
3414                   <field name="parent_id" ref="account_65"/>
3415                   <field name="type">other</field>
3416                 </record>
3417                 <record id="account_655000" model="account.account.template">
3418                   <field name="code">655000</field>
3419                   <field name="name">Ecarts de conversion des devises</field>
3420                   <field name="user_type" ref="account_type_expense"/>
3421
3422                   <field name="parent_id" ref="account_65"/>
3423                   <field name="type">other</field>
3424                 </record>
3425                 <record id="account_656000" model="account.account.template">
3426                   <field name="code">656000</field>
3427                   <field name="name">Frais de banque</field>
3428                   <field name="user_type" ref="account_type_expense"/>
3429
3430                   <field name="parent_id" ref="account_65"/>
3431                   <field name="type">other</field>
3432                 </record>
3433                 <record id="account_660000" model="account.account.template">
3434                   <field name="code">660000</field>
3435                   <field name="name">Dot. cor. val exceptionnelles</field>
3436                   <field name="user_type" ref="account_type_expense"/>
3437
3438                   <field name="parent_id" ref="account_660"/>
3439                   <field name="type">other</field>
3440                 </record>
3441                 <record id="account_660100" model="account.account.template">
3442                   <field name="code">660100</field>
3443                   <field name="name">Reprises cor. val. excep</field>
3444                   <field name="user_type" ref="account_type_expense"/>
3445
3446                   <field name="parent_id" ref="account_660"/>
3447                   <field name="type">other</field>
3448                 </record>
3449                 <record id="account_661000" model="account.account.template">
3450                   <field name="code">661000</field>
3451                   <field name="name">Dot. cor. val s/immob. financières</field>
3452                   <field name="user_type" ref="account_type_expense"/>
3453
3454                   <field name="parent_id" ref="account_661"/>
3455                   <field name="type">other</field>
3456                 </record>
3457                 <record id="account_661100" model="account.account.template">
3458                   <field name="code">661100</field>
3459                   <field name="name">Reprises cor val s/immob. fin.</field>
3460                   <field name="user_type" ref="account_type_expense"/>
3461
3462                   <field name="parent_id" ref="account_661"/>
3463                   <field name="type">other</field>
3464                 </record>
3465                 <record id="account_662000" model="account.account.template">
3466                   <field name="code">662000</field>
3467                   <field name="name">Dot. prov-risques et chg except.</field>
3468                   <field name="user_type" ref="account_type_expense"/>
3469
3470                   <field name="parent_id" ref="account_662"/>
3471                   <field name="type">other</field>
3472                 </record>
3473                 <record id="account_662100" model="account.account.template">
3474                   <field name="code">662100</field>
3475                   <field name="name">Reprises prov risq,chg except.</field>
3476                   <field name="user_type" ref="account_type_expense"/>
3477
3478                   <field name="parent_id" ref="account_662"/>
3479                   <field name="type">other</field>
3480                 </record>
3481                 <record id="account_663000" model="account.account.template">
3482                   <field name="code">663000</field>
3483                   <field name="name">Moins-values sur réalis. d&apos;actifs immob.</field>
3484                   <field name="user_type" ref="account_type_expense"/>
3485
3486                   <field name="parent_id" ref="account_66"/>
3487                   <field name="type">other</field>
3488                 </record>
3489                 <record id="account_665000" model="account.account.template">
3490                   <field name="code">665000</field>
3491                   <field name="name">Différences de change exceptionnelles</field>
3492                   <field name="user_type" ref="account_type_expense"/>
3493
3494                   <field name="parent_id" ref="account_66"/>
3495                   <field name="type">other</field>
3496                 </record>
3497                 <record id="account_668000" model="account.account.template">
3498                   <field name="code">668000</field>
3499                   <field name="name">Autres charges exceptionnelles</field>
3500                   <field name="user_type" ref="account_type_expense"/>
3501
3502                   <field name="parent_id" ref="account_66"/>
3503                   <field name="type">other</field>
3504                 </record>
3505                 <record id="account_670000" model="account.account.template">
3506                   <field name="code">670000</field>
3507                   <field name="name">Impôts luxemb sur le résultat de l&apos;ex.</field>
3508                   <field name="user_type" ref="account_type_expense"/>
3509
3510                   <field name="parent_id" ref="account_67"/>
3511                   <field name="type">other</field>
3512                 </record>
3513                 <record id="account_671000" model="account.account.template">
3514                   <field name="code">671000</field>
3515                   <field name="name">Impôts luxemb /résultat d&apos;ex. antérieurs</field>
3516                   <field name="user_type" ref="account_type_expense"/>
3517
3518                   <field name="parent_id" ref="account_67"/>
3519                   <field name="type">other</field>
3520                 </record>
3521                 <record id="account_672000" model="account.account.template">
3522                   <field name="code">672000</field>
3523                   <field name="name">Impôts étrangers sur le résultat de l&apos;ex</field>
3524                   <field name="user_type" ref="account_type_expense"/>
3525
3526                   <field name="parent_id" ref="account_67"/>
3527                   <field name="type">other</field>
3528                 </record>
3529                 <record id="account_673000" model="account.account.template">
3530                   <field name="code">673000</field>
3531                   <field name="name">Impôts étrgs/résultat d&apos;ex. antérieurs</field>
3532                   <field name="user_type" ref="account_type_expense"/>
3533
3534                   <field name="parent_id" ref="account_67"/>
3535                   <field name="type">other</field>
3536                 </record>
3537                 <record id="account_674000" model="account.account.template">
3538                   <field name="code">674000</field>
3539                   <field name="name">Impôts sur résultats exceptionnels</field>
3540                   <field name="user_type" ref="account_type_expense"/>
3541
3542                   <field name="parent_id" ref="account_67"/>
3543                   <field name="type">other</field>
3544                 </record>
3545                 <record id="account_680000" model="account.account.template">
3546                   <field name="code">680000</field>
3547                   <field name="name">Transfert aux réserves immunisées</field>
3548                   <field name="user_type" ref="account_type_expense"/>
3549
3550                   <field name="parent_id" ref="account_6"/>
3551                   <field name="type">other</field>
3552                 </record>
3553                 <record id="account_700000" model="account.account.template">
3554                   <field name="code">700000</field>
3555                   <field name="name">Ventes et prestations de services</field>
3556                   <field name="user_type" ref="account_type_income"/>
3557
3558                   <field name="parent_id" ref="account_70"/>
3559                   <field name="type">payable</field>
3560                 </record>
3561                 <record id="account_708000" model="account.account.template">
3562                   <field name="code">708000</field>
3563                   <field name="name">R.r.r accordés sur ventes</field>
3564                   <field name="user_type" ref="account_type_income"/>
3565
3566                   <field name="parent_id" ref="account_70"/>
3567                   <field name="type">payable</field>
3568                 </record>
3569                 <record id="account_712000" model="account.account.template">
3570                   <field name="code">712000</field>
3571                   <field name="name">Variation de stocks des encours de fabr.</field>
3572                   <field name="user_type" ref="account_type_income"/>
3573
3574                   <field name="parent_id" ref="account_71"/>
3575                   <field name="type">payable</field>
3576                 </record>
3577                 <record id="account_713000" model="account.account.template">
3578                   <field name="code">713000</field>
3579                   <field name="name">Variation de stocks des produits finis</field>
3580                   <field name="user_type" ref="account_type_income"/>
3581
3582                   <field name="parent_id" ref="account_71"/>
3583                   <field name="type">payable</field>
3584                 </record>
3585                 <record id="account_720000" model="account.account.template">
3586                   <field name="code">720000</field>
3587                   <field name="name">Travaux effect. par entreprise elle-même</field>
3588                   <field name="user_type" ref="account_type_income"/>
3589
3590                   <field name="parent_id" ref="account_7"/>
3591                   <field name="type">payable</field>
3592                 </record>
3593                 <record id="account_740000" model="account.account.template">
3594                   <field name="code">740000</field>
3595                   <field name="name">Subsides d&apos;exploitation</field>
3596                   <field name="user_type" ref="account_type_income"/>
3597
3598                   <field name="parent_id" ref="account_74"/>
3599                   <field name="type">payable</field>
3600                 </record>
3601                 <record id="account_741000" model="account.account.template">
3602                   <field name="code">741000</field>
3603                   <field name="name">Plus-values sur réal. d&apos;immob. corp.</field>
3604                   <field name="user_type" ref="account_type_income"/>
3605
3606                   <field name="parent_id" ref="account_74"/>
3607                   <field name="type">payable</field>
3608                 </record>
3609                 <record id="account_742000" model="account.account.template">
3610                   <field name="code">742000</field>
3611                   <field name="name">Plus-values sur réalis. créances comm.</field>
3612                   <field name="user_type" ref="account_type_income"/>
3613
3614                   <field name="parent_id" ref="account_74"/>
3615                   <field name="type">payable</field>
3616                 </record>
3617                 <record id="account_743000" model="account.account.template">
3618                   <field name="code">743000</field>
3619                   <field name="name">Récupération de frais de personnel</field>
3620                   <field name="user_type" ref="account_type_income"/>
3621
3622                   <field name="parent_id" ref="account_74"/>
3623                   <field name="type">payable</field>
3624                 </record>
3625                 <record id="account_744000" model="account.account.template">
3626                   <field name="code">744000</field>
3627                   <field name="name">Commissions et courtages</field>
3628                   <field name="user_type" ref="account_type_income"/>
3629
3630                   <field name="parent_id" ref="account_74"/>
3631                   <field name="type">payable</field>
3632                 </record>
3633                 <record id="account_745000" model="account.account.template">
3634                   <field name="code">745000</field>
3635                   <field name="name">Redevances pour brevets et licences</field>
3636                   <field name="user_type" ref="account_type_income"/>
3637
3638                   <field name="parent_id" ref="account_74"/>
3639                   <field name="type">payable</field>
3640                 </record>
3641                 <record id="account_746000" model="account.account.template">
3642                   <field name="code">746000</field>
3643                   <field name="name">Loyers perçus</field>
3644                   <field name="user_type" ref="account_type_income"/>
3645
3646                   <field name="parent_id" ref="account_74"/>
3647                   <field name="type">payable</field>
3648                 </record>
3649                 <record id="account_748000" model="account.account.template">
3650                   <field name="code">748000</field>
3651                   <field name="name">Produits d&apos;exploitation divers.</field>
3652                   <field name="user_type" ref="account_type_income"/>
3653
3654                   <field name="parent_id" ref="account_74"/>
3655                   <field name="type">payable</field>
3656                 </record>
3657                 <record id="account_750000" model="account.account.template">
3658                   <field name="code">750000</field>
3659                   <field name="name">Produits des participations</field>
3660                   <field name="user_type" ref="account_type_income"/>
3661
3662                   <field name="parent_id" ref="account_750"/>
3663                   <field name="type">payable</field>
3664                 </record>
3665                 <record id="account_750100" model="account.account.template">
3666                   <field name="code">750100</field>
3667                   <field name="name">Autres produits des immob. financières</field>
3668                   <field name="user_type" ref="account_type_income"/>
3669
3670                   <field name="parent_id" ref="account_750"/>
3671                   <field name="type">payable</field>
3672                 </record>
3673                 <record id="account_751000" model="account.account.template">
3674                   <field name="code">751000</field>
3675                   <field name="name">Produits des valeurs mobilières</field>
3676                   <field name="user_type" ref="account_type_income"/>
3677
3678                   <field name="parent_id" ref="account_751"/>
3679                   <field name="type">payable</field>
3680                 </record>
3681                 <record id="account_751100" model="account.account.template">
3682                   <field name="code">751100</field>
3683                   <field name="name">Autres produits des actifs circulants</field>
3684                   <field name="user_type" ref="account_type_income"/>
3685
3686                   <field name="parent_id" ref="account_751"/>
3687                   <field name="type">payable</field>
3688                 </record>
3689                 <record id="account_752000" model="account.account.template">
3690                   <field name="code">752000</field>
3691                   <field name="name">Plus-values sur réalis. d&apos;actifs circula</field>
3692                   <field name="user_type" ref="account_type_income"/>
3693
3694                   <field name="parent_id" ref="account_75"/>
3695                   <field name="type">payable</field>
3696                 </record>
3697                 <record id="account_753000" model="account.account.template">
3698                   <field name="code">753000</field>
3699                   <field name="name">Subsides en capital et en intérêts</field>
3700                   <field name="user_type" ref="account_type_income"/>
3701
3702                   <field name="parent_id" ref="account_75"/>
3703                   <field name="type">payable</field>
3704                 </record>
3705                 <record id="account_754000" model="account.account.template">
3706                   <field name="code">754000</field>
3707                   <field name="name">Différences de change</field>
3708                   <field name="user_type" ref="account_type_income"/>
3709
3710                   <field name="parent_id" ref="account_75"/>
3711                   <field name="type">payable</field>
3712                 </record>
3713                 <record id="account_754100" model="account.account.template">
3714                   <field name="code">754100</field>
3715                   <field name="name">Amendes pour retards de paiement</field>
3716                   <field name="user_type" ref="account_type_income"/>
3717
3718                   <field name="parent_id" ref="account_75"/>
3719                   <field name="type">payable</field>
3720                 </record>
3721                 <record id="account_754200" model="account.account.template">
3722                   <field name="code">754200</field>
3723                   <field name="name">Intérêts retards de paiement</field>
3724                   <field name="user_type" ref="account_type_income"/>
3725
3726                   <field name="parent_id" ref="account_75"/>
3727                   <field name="type">payable</field>
3728                 </record>
3729                 <record id="account_755000" model="account.account.template">
3730                   <field name="code">755000</field>
3731                   <field name="name">Ecarts de conversion de devises</field>
3732                   <field name="user_type" ref="account_type_income"/>
3733
3734                   <field name="parent_id" ref="account_75"/>
3735                   <field name="type">payable</field>
3736                 </record>
3737                 <record id="account_756000" model="account.account.template">
3738                   <field name="code">756000</field>
3739                   <field name="name">Autres produits financiers</field>
3740                   <field name="user_type" ref="account_type_income"/>
3741
3742                   <field name="parent_id" ref="account_75"/>
3743                   <field name="type">payable</field>
3744                 </record>
3745                 <record id="account_757000" model="account.account.template">
3746                   <field name="code">757000</field>
3747                   <field name="name">Escomptes obtenus</field>
3748                   <field name="user_type" ref="account_type_income"/>
3749
3750                   <field name="parent_id" ref="account_75"/>
3751                   <field name="type">payable</field>
3752                 </record>
3753                 <record id="account_763000" model="account.account.template">
3754                   <field name="code">763000</field>
3755                   <field name="name">Plus-values sur réalis. d&apos;actifs immob.</field>
3756                   <field name="user_type" ref="account_type_income"/>
3757
3758                   <field name="parent_id" ref="account_7"/>
3759                   <field name="type">payable</field>
3760                 </record>
3761                 <record id="account_771000" model="account.account.template">
3762                   <field name="code">771000</field>
3763                   <field name="name">Régularis. d&apos;impôts luxemb sur résultat</field>
3764                   <field name="user_type" ref="account_type_income"/>
3765
3766                   <field name="parent_id" ref="account_77"/>
3767                   <field name="type">payable</field>
3768                 </record>
3769                 <record id="account_773000" model="account.account.template">
3770                   <field name="code">773000</field>
3771                   <field name="name">Régularis. d&apos;impôts étrangers / résultat</field>
3772                   <field name="user_type" ref="account_type_income"/>
3773
3774                   <field name="parent_id" ref="account_77"/>
3775                   <field name="type">payable</field>
3776                 </record>
3777
3778
3779             <!-- Chart template -->
3780         <record id="l10nlu_chart_template" model="account.chart.template">
3781             <field name="name">PCMN for Luxembourg</field>
3782             <field name="account_root_id" ref="account_lu_0"/>
3783             <field name="tax_code_root_id" ref="account_tax_code_template_1"/>
3784             <field name="bank_account_view_id" ref="account_550"/>
3785             <field name="property_account_receivable" ref="account_401000"/>
3786             <field name="property_account_payable" ref="account_441000"/>
3787             <field name="property_account_expense_categ" ref="account_600000"/>
3788             <field name="property_account_income_categ" ref="account_700000"/>
3789         </record>
3790
3791
3792         </data>
3793 </openerp>