addons/l10n_pt/account_chart.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3     <data noupdate="1">
   4
   5     <record id="chart_0" model="account.account.template">
   6         <field name="name">SNC Portugal</field>
   7         <field name="code">0</field>
   8         <field name="type">view</field>
   9         <field name="user_type" ref="user_type_view" />
  10     </record>
  11
  12     <record id="chart_1" model="account.account.template">
  13       <field name="code">1</field>
  14       <field name="name">Meios financeiros líquidos</field>
  15       <field ref="chart_0" name="parent_id" />
  16       <field name="type">view</field>
  17       <field name="user_type" ref="user_type_view" />
  18     </record>
  19
  20     <record id="chart_11" model="account.account.template">
  21       <field name="code">11</field>
  22       <field name="name">Caixa</field>
  23       <field ref="chart_1" name="parent_id" />
  24       <field name="type">other</field>
  25       <field name="user_type" ref="user_type_cash" />
  26     </record>
  27
  28     <record id="chart_12" model="account.account.template">
  29       <field name="code">12</field>
  30       <field name="name">Depósitos à ordem</field>
  31       <field ref="chart_1" name="parent_id" />
  32       <field name="type">other</field>
  33       <field name="user_type" ref="user_type_cash" />
  34     </record>
  35
  36     <record id="chart_13" model="account.account.template">
  37       <field name="code">13</field>
  38       <field name="name">Outros depósitos bancários</field>
  39       <field ref="chart_1" name="parent_id" />
  40       <field name="type">other</field>
  41       <field name="user_type" ref="user_type_cash" />
  42     </record>
  43
  44     <record id="chart_14" model="account.account.template">
  45       <field name="code">14</field>
  46       <field name="name">Outros instrumentos financeiros</field>
  47       <field ref="chart_1" name="parent_id" />
  48       <field name="type">view</field>
  49       <field name="user_type" ref="user_type_cash" />
  50     </record>
  51
  52     <record id="chart_141" model="account.account.template">
  53       <field name="code">141</field>
  54       <field name="name">Derivados</field>
  55       <field ref="chart_14" name="parent_id" />
  56       <field name="type">view</field>
  57       <field name="user_type" ref="user_type_cash" />
  58     </record>
  59
  60     <record id="chart_1411" model="account.account.template">
  61       <field name="code">1411</field>
  62       <field name="name">Potencialmente favoráveis</field>
  63       <field ref="chart_141" name="parent_id" />
  64       <field name="type">other</field>
  65       <field name="user_type" ref="user_type_cash" />
  66     </record>
  67
  68     <record id="chart_1412" model="account.account.template">
  69       <field name="code">1412</field>
  70       <field name="name">Potencialmente desfavoráveis</field>
  71       <field ref="chart_141" name="parent_id" />
  72       <field name="type">other</field>
  73       <field name="user_type" ref="user_type_cash" />
  74     </record>
  75
  76     <record id="chart_142" model="account.account.template">
  77       <field name="code">142</field>
  78       <field name="name">Instrumentos financeiros detidos para negociação</field>
  79       <field ref="chart_14" name="parent_id" />
  80       <field name="type">view</field>
  81       <field name="user_type" ref="user_type_cash" />
  82     </record>
  83
  84     <record id="chart_1421" model="account.account.template">
  85       <field name="code">1421</field>
  86       <field name="name">Activos financeiros</field>
  87       <field ref="chart_142" name="parent_id" />
  88       <field name="type">other</field>
  89       <field name="user_type" ref="user_type_cash" />
  90     </record>
  91
  92     <record id="chart_1422" model="account.account.template">
  93       <field name="code">1422</field>
  94       <field name="name">Passivos financeiros</field>
  95       <field ref="chart_142" name="parent_id" />
  96       <field name="type">other</field>
  97       <field name="user_type" ref="user_type_cash" />
  98     </record>
  99
 100     <record id="chart_143" model="account.account.template">
 101       <field name="code">143</field>
 102       <field name="name">Outros activos e passivos financeiros</field>
 103       <field ref="chart_14" name="parent_id" />
 104       <field name="type">view</field>
 105       <field name="user_type" ref="user_type_cash" />
 106     </record>
 107
 108     <record id="chart_1431" model="account.account.template">
 109       <field name="code">1431</field>
 110       <field name="name">Outros activos financeiros</field>
 111       <field ref="chart_143" name="parent_id" />
 112       <field name="type">other</field>
 113       <field name="user_type" ref="user_type_cash" />
 114     </record>
 115
 116     <record id="chart_1432" model="account.account.template">
 117       <field name="code">1432</field>
 118       <field name="name">Outros passivos financeiros</field>
 119       <field ref="chart_143" name="parent_id" />
 120       <field name="type">other</field>
 121       <field name="user_type" ref="user_type_cash" />
 122     </record>
 123
 124     <record id="chart_2" model="account.account.template">
 125       <field name="code">2</field>
 126       <field name="name">Contas a receber e a pagar</field>
 127       <field ref="chart_0" name="parent_id" />
 128       <field name="type">view</field>
 129       <field name="user_type" ref="user_type_view" />
 130     </record>
 131
 132     <record id="chart_21" model="account.account.template">
 133       <field name="code">21</field>
 134       <field name="name">Clientes</field>
 135       <field ref="chart_2" name="parent_id" />
 136       <field name="type">view</field>
 137       <field name="user_type" ref="user_type_receivable" />
 138     </record>
 139
 140     <record id="chart_211" model="account.account.template">
 141       <field name="code">211</field>
 142       <field name="name">Clientes c/c</field>
 143       <field ref="chart_21" name="parent_id" />
 144       <field name="type">view</field>
 145       <field name="user_type" ref="user_type_receivable" />
 146     </record>
 147
 148     <record id="chart_2111" model="account.account.template">
 149       <field name="code">2111</field>
 150       <field name="name">Clientes gerais</field>
 151       <field ref="chart_211" name="parent_id" />
 152       <field name="type">receivable</field>
 153       <field name="user_type" ref="user_type_receivable" />
 154     </record>
 155
 156     <record id="chart_2112" model="account.account.template">
 157       <field name="code">2112</field>
 158       <field name="name">Clientes empresa mãe</field>
 159       <field ref="chart_211" name="parent_id" />
 160       <field name="type">receivable</field>
 161       <field name="user_type" ref="user_type_receivable" />
 162     </record>
 163
 164     <record id="chart_2113" model="account.account.template">
 165       <field name="code">2113</field>
 166       <field name="name">Clientes empresas subsidiárias</field>
 167       <field ref="chart_211" name="parent_id" />
 168       <field name="type">receivable</field>
 169       <field name="user_type" ref="user_type_receivable" />
 170     </record>
 171
 172     <record id="chart_2114" model="account.account.template">
 173       <field name="code">2114</field>
 174       <field name="name">Clientes empresas associadas</field>
 175       <field ref="chart_211" name="parent_id" />
 176       <field name="type">receivable</field>
 177       <field name="user_type" ref="user_type_receivable" />
 178     </record>
 179
 180     <record id="chart_2115" model="account.account.template">
 181       <field name="code">2115</field>
 182       <field name="name">Clientes empreendimentos conjuntos</field>
 183       <field ref="chart_211" name="parent_id" />
 184       <field name="type">receivable</field>
 185       <field name="user_type" ref="user_type_receivable" />
 186     </record>
 187
 188     <record id="chart_2116" model="account.account.template">
 189       <field name="code">2116</field>
 190       <field name="name">Clientes outras partes relacionadas</field>
 191       <field ref="chart_211" name="parent_id" />
 192       <field name="type">receivable</field>
 193       <field name="user_type" ref="user_type_receivable" />
 194     </record>
 195
 196     <record id="chart_212" model="account.account.template">
 197       <field name="code">212</field>
 198       <field name="name">Clientes títulos a receber</field>
 199       <field ref="chart_21" name="parent_id" />
 200       <field name="type">view</field>
 201       <field name="user_type" ref="user_type_receivable" />
 202     </record>
 203
 204     <record id="chart_2121" model="account.account.template">
 205       <field name="code">2121</field>
 206       <field name="name">Clientes gerais</field>
 207       <field ref="chart_212" name="parent_id" />
 208       <field name="type">receivable</field>
 209       <field name="user_type" ref="user_type_receivable" />
 210     </record>
 211
 212     <record id="chart_2122" model="account.account.template">
 213       <field name="code">2122</field>
 214       <field name="name">Clientes empresa mãe</field>
 215       <field ref="chart_212" name="parent_id" />
 216       <field name="type">receivable</field>
 217       <field name="user_type" ref="user_type_receivable" />
 218     </record>
 219
 220     <record id="chart_2123" model="account.account.template">
 221       <field name="code">2123</field>
 222       <field name="name">Clientes empresas subsidiárias</field>
 223       <field ref="chart_212" name="parent_id" />
 224       <field name="type">receivable</field>
 225       <field name="user_type" ref="user_type_receivable" />
 226     </record>
 227
 228     <record id="chart_2124" model="account.account.template">
 229       <field name="code">2124</field>
 230       <field name="name">Clientes empresas associadas</field>
 231       <field ref="chart_212" name="parent_id" />
 232       <field name="type">receivable</field>
 233       <field name="user_type" ref="user_type_receivable" />
 234     </record>
 235
 236     <record id="chart_2125" model="account.account.template">
 237       <field name="code">2125</field>
 238       <field name="name">Clientes empreendimentos conjuntos</field>
 239       <field ref="chart_212" name="parent_id" />
 240       <field name="type">receivable</field>
 241       <field name="user_type" ref="user_type_receivable" />
 242     </record>
 243
 244     <record id="chart_2126" model="account.account.template">
 245       <field name="code">2126</field>
 246       <field name="name">Clientes outras partes relacionadas</field>
 247       <field ref="chart_212" name="parent_id" />
 248       <field name="type">receivable</field>
 249       <field name="user_type" ref="user_type_receivable" />
 250     </record>
 251
 252     <record id="chart_218" model="account.account.template">
 253       <field name="code">218</field>
 254       <field name="name">Adiantamentos de clientes</field>
 255       <field ref="chart_21" name="parent_id" />
 256       <field name="type">receivable</field>
 257       <field name="user_type" ref="user_type_receivable" />
 258     </record>
 259
 260     <record id="chart_219" model="account.account.template">
 261       <field name="code">219</field>
 262       <field name="name">Perdas por imparidade acumuladas</field>
 263       <field ref="chart_21" name="parent_id" />
 264       <field name="type">receivable</field>
 265       <field name="user_type" ref="user_type_receivable" />
 266     </record>
 267
 268     <record id="chart_22" model="account.account.template">
 269       <field name="code">22</field>
 270       <field name="name">Fornecedores</field>
 271       <field ref="chart_2" name="parent_id" />
 272       <field name="type">view</field>
 273       <field name="user_type" ref="user_type_payable" />
 274     </record>
 275
 276     <record id="chart_221" model="account.account.template">
 277       <field name="code">221</field>
 278       <field name="name">Fornecedores c/c</field>
 279       <field ref="chart_22" name="parent_id" />
 280       <field name="type">view</field>
 281       <field name="user_type" ref="user_type_payable" />
 282     </record>
 283
 284     <record id="chart_2211" model="account.account.template">
 285       <field name="code">2211</field>
 286       <field name="name">Fornecedores gerais</field>
 287       <field ref="chart_221" name="parent_id" />
 288       <field name="type">payable</field>
 289       <field name="user_type" ref="user_type_payable" />
 290     </record>
 291
 292     <record id="chart_2212" model="account.account.template">
 293       <field name="code">2212</field>
 294       <field name="name">Fornecedores empresa mãe</field>
 295       <field ref="chart_221" name="parent_id" />
 296       <field name="type">payable</field>
 297       <field name="user_type" ref="user_type_payable" />
 298     </record>
 299
 300     <record id="chart_2213" model="account.account.template">
 301       <field name="code">2213</field>
 302       <field name="name">Fornecedores empresas subsidiárias</field>
 303       <field ref="chart_221" name="parent_id" />
 304       <field name="type">payable</field>
 305       <field name="user_type" ref="user_type_payable" />
 306     </record>
 307
 308     <record id="chart_2214" model="account.account.template">
 309       <field name="code">2214</field>
 310       <field name="name">Fornecedores empresas associadas</field>
 311       <field ref="chart_221" name="parent_id" />
 312       <field name="type">payable</field>
 313       <field name="user_type" ref="user_type_payable" />
 314     </record>
 315
 316     <record id="chart_2215" model="account.account.template">
 317       <field name="code">2215</field>
 318       <field name="name">Fornecedores empreendimentos conjuntos</field>
 319       <field ref="chart_221" name="parent_id" />
 320       <field name="type">payable</field>
 321       <field name="user_type" ref="user_type_payable" />
 322     </record>
 323
 324     <record id="chart_2216" model="account.account.template">
 325       <field name="code">2216</field>
 326       <field name="name">Fornecedores outras partes relacionadas</field>
 327       <field ref="chart_221" name="parent_id" />
 328       <field name="type">payable</field>
 329       <field name="user_type" ref="user_type_payable" />
 330     </record>
 331
 332     <record id="chart_222" model="account.account.template">
 333       <field name="code">222</field>
 334       <field name="name">Fornecedores títulos a pagar</field>
 335       <field ref="chart_22" name="parent_id" />
 336       <field name="type">view</field>
 337       <field name="user_type" ref="user_type_payable" />
 338     </record>
 339
 340     <record id="chart_2221" model="account.account.template">
 341       <field name="code">2221</field>
 342       <field name="name">Fornecedores gerais</field>
 343       <field ref="chart_222" name="parent_id" />
 344       <field name="type">payable</field>
 345       <field name="user_type" ref="user_type_payable" />
 346     </record>
 347
 348     <record id="chart_2222" model="account.account.template">
 349       <field name="code">2222</field>
 350       <field name="name">Fornecedores empresa mãe</field>
 351       <field ref="chart_222" name="parent_id" />
 352       <field name="type">payable</field>
 353       <field name="user_type" ref="user_type_payable" />
 354     </record>
 355
 356     <record id="chart_2223" model="account.account.template">
 357       <field name="code">2223</field>
 358       <field name="name">Fornecedores empresas subsidiárias</field>
 359       <field ref="chart_222" name="parent_id" />
 360       <field name="type">payable</field>
 361       <field name="user_type" ref="user_type_payable" />
 362     </record>
 363
 364     <record id="chart_2224" model="account.account.template">
 365       <field name="code">2224</field>
 366       <field name="name">Fornecedores empresas associadas</field>
 367       <field ref="chart_222" name="parent_id" />
 368       <field name="type">payable</field>
 369       <field name="user_type" ref="user_type_payable" />
 370     </record>
 371
 372     <record id="chart_2225" model="account.account.template">
 373       <field name="code">2225</field>
 374       <field name="name">Fornecedores empreendimentos conjuntos</field>
 375       <field ref="chart_222" name="parent_id" />
 376       <field name="type">payable</field>
 377       <field name="user_type" ref="user_type_payable" />
 378     </record>
 379
 380     <record id="chart_2226" model="account.account.template">
 381       <field name="code">2226</field>
 382       <field name="name">Fornecedores outras partes relacionadas</field>
 383       <field ref="chart_222" name="parent_id" />
 384       <field name="type">payable</field>
 385       <field name="user_type" ref="user_type_payable" />
 386     </record>
 387
 388     <record id="chart_225" model="account.account.template">
 389       <field name="code">225</field>
 390       <field name="name">Facturas em recepção e conferência</field>
 391       <field ref="chart_22" name="parent_id" />
 392       <field name="type">other</field>
 393       <field name="user_type" ref="user_type_payable" />
 394     </record>
 395
 396     <record id="chart_228" model="account.account.template">
 397       <field name="code">228</field>
 398       <field name="name">Adiantamentos a fornecedores</field>
 399       <field ref="chart_22" name="parent_id" />
 400       <field name="type">view</field>
 401       <field name="user_type" ref="user_type_payable" />
 402     </record>
 403
 404     <record id="chart_229" model="account.account.template">
 405       <field name="code">229</field>
 406       <field name="name">Perdas por imparidade acumuladas</field>
 407       <field ref="chart_22" name="parent_id" />
 408       <field name="type">other</field>
 409       <field name="user_type" ref="user_type_payable" />
 410     </record>
 411
 412     <record id="chart_23" model="account.account.template">
 413       <field name="code">23</field>
 414       <field name="name">Pessoal</field>
 415       <field ref="chart_2" name="parent_id" />
 416       <field name="type">view</field>
 417       <field name="user_type" ref="user_type_payable" />
 418     </record>
 419
 420     <record id="chart_231" model="account.account.template">
 421       <field name="code">231</field>
 422       <field name="name">Remunerações a pagar</field>
 423       <field ref="chart_23" name="parent_id" />
 424       <field name="type">view</field>
 425       <field name="user_type" ref="user_type_payable" />
 426     </record>
 427
 428     <record id="chart_2311" model="account.account.template">
 429       <field name="code">2311</field>
 430       <field name="name">Aos órgãos sociais</field>
 431       <field ref="chart_231" name="parent_id" />
 432       <field name="type">other</field>
 433       <field name="user_type" ref="user_type_payable" />
 434     </record>
 435
 436     <record id="chart_2312" model="account.account.template">
 437       <field name="code">2312</field>
 438       <field name="name">Ao pessoal</field>
 439       <field ref="chart_231" name="parent_id" />
 440       <field name="type">other</field>
 441       <field name="user_type" ref="user_type_payable" />
 442     </record>
 443
 444     <record id="chart_232" model="account.account.template">
 445       <field name="code">232</field>
 446       <field name="name">Adiantamentos</field>
 447       <field ref="chart_23" name="parent_id" />
 448       <field name="type">view</field>
 449       <field name="user_type" ref="user_type_payable" />
 450     </record>
 451
 452     <record id="chart_2321" model="account.account.template">
 453       <field name="code">2321</field>
 454       <field name="name">Aos órgãos sociais</field>
 455       <field ref="chart_232" name="parent_id" />
 456       <field name="type">other</field>
 457       <field name="user_type" ref="user_type_payable" />
 458     </record>
 459
 460     <record id="chart_2322" model="account.account.template">
 461       <field name="code">2322</field>
 462       <field name="name">Ao pessoal</field>
 463       <field ref="chart_232" name="parent_id" />
 464       <field name="type">other</field>
 465       <field name="user_type" ref="user_type_payable" />
 466     </record>
 467
 468     <record id="chart_237" model="account.account.template">
 469       <field name="code">237</field>
 470       <field name="name">Cauções</field>
 471       <field ref="chart_23" name="parent_id" />
 472       <field name="type">view</field>
 473       <field name="user_type" ref="user_type_payable" />
 474     </record>
 475
 476     <record id="chart_2371" model="account.account.template">
 477       <field name="code">2371</field>
 478       <field name="name">Dos órgãos sociais</field>
 479       <field ref="chart_237" name="parent_id" />
 480       <field name="type">other</field>
 481       <field name="user_type" ref="user_type_payable" />
 482     </record>
 483
 484     <record id="chart_2372" model="account.account.template">
 485       <field name="code">2372</field>
 486       <field name="name">Do pessoal</field>
 487       <field ref="chart_237" name="parent_id" />
 488       <field name="type">other</field>
 489       <field name="user_type" ref="user_type_payable" />
 490     </record>
 491
 492     <record id="chart_238" model="account.account.template">
 493       <field name="code">238</field>
 494       <field name="name">Outras operações</field>
 495       <field ref="chart_23" name="parent_id" />
 496       <field name="type">view</field>
 497       <field name="user_type" ref="user_type_payable" />
 498     </record>
 499
 500     <record id="chart_2381" model="account.account.template">
 501       <field name="code">2381</field>
 502       <field name="name">Com os órgãos sociais</field>
 503       <field ref="chart_238" name="parent_id" />
 504       <field name="type">other</field>
 505       <field name="user_type" ref="user_type_payable" />
 506     </record>
 507
 508     <record id="chart_2382" model="account.account.template">
 509       <field name="code">2382</field>
 510       <field name="name">Com o pessoal</field>
 511       <field ref="chart_238" name="parent_id" />
 512       <field name="type">view</field>
 513       <field name="user_type" ref="user_type_payable" />
 514     </record>
 515
 516     <record id="chart_239" model="account.account.template">
 517       <field name="code">239</field>
 518       <field name="name">Perdas por imparidade acumuladas</field>
 519       <field ref="chart_23" name="parent_id" />
 520       <field name="type">other</field>
 521       <field name="user_type" ref="user_type_payable" />
 522     </record>
 523
 524     <record id="chart_24" model="account.account.template">
 525       <field name="code">24</field>
 526       <field name="name">Estado e outros entes públicos</field>
 527       <field ref="chart_2" name="parent_id" />
 528       <field name="type">view</field>
 529       <field name="user_type" ref="user_type_tax" />
 530     </record>
 531
 532     <record id="chart_241" model="account.account.template">
 533       <field name="code">241</field>
 534       <field name="name">Imposto sobre o rendimento</field>
 535       <field ref="chart_24" name="parent_id" />
 536       <field name="type">view</field>
 537       <field name="user_type" ref="user_type_tax" />
 538     </record>
 539
 540     <record id="chart_242" model="account.account.template">
 541       <field name="code">242</field>
 542       <field name="name">Retenção de impostos sobre rendimentos</field>
 543       <field ref="chart_24" name="parent_id" />
 544       <field name="type">view</field>
 545       <field name="user_type" ref="user_type_tax" />
 546     </record>
 547
 548     <record id="chart_243" model="account.account.template">
 549       <field name="code">243</field>
 550       <field name="name">Imposto sobre o valor acrescentado</field>
 551       <field ref="chart_24" name="parent_id" />
 552       <field name="type">view</field>
 553       <field name="user_type" ref="user_type_tax" />
 554     </record>
 555
 556     <record id="chart_2431" model="account.account.template">
 557       <field name="code">2431</field>
 558       <field name="name">Iva suportado</field>
 559       <field ref="chart_243" name="parent_id" />
 560       <field name="type">other</field>
 561       <field name="user_type" ref="user_type_tax" />
 562     </record>
 563
 564     <record id="chart_2432" model="account.account.template">
 565       <field name="code">2432</field>
 566       <field name="name">Iva dedutível</field>
 567       <field ref="chart_243" name="parent_id" />
 568       <field name="type">other</field>
 569       <field name="user_type" ref="user_type_tax" />
 570     </record>
 571
 572     <record id="chart_2433" model="account.account.template">
 573       <field name="code">2433</field>
 574       <field name="name">Iva liquidado</field>
 575       <field ref="chart_243" name="parent_id" />
 576       <field name="type">other</field>
 577       <field name="user_type" ref="user_type_tax" />
 578     </record>
 579
 580     <record id="chart_2434" model="account.account.template">
 581       <field name="code">2434</field>
 582       <field name="name">Iva regularizações</field>
 583       <field ref="chart_243" name="parent_id" />
 584       <field name="type">other</field>
 585       <field name="user_type" ref="user_type_tax" />
 586     </record>
 587
 588     <record id="chart_2435" model="account.account.template">
 589       <field name="code">2435</field>
 590       <field name="name">Iva apuramento</field>
 591       <field ref="chart_243" name="parent_id" />
 592       <field name="type">other</field>
 593       <field name="user_type" ref="user_type_tax" />
 594     </record>
 595
 596     <record id="chart_2436" model="account.account.template">
 597       <field name="code">2436</field>
 598       <field name="name">Iva a pagar</field>
 599       <field ref="chart_243" name="parent_id" />
 600       <field name="type">other</field>
 601       <field name="user_type" ref="user_type_tax" />
 602     </record>
 603
 604     <record id="chart_2437" model="account.account.template">
 605       <field name="code">2437</field>
 606       <field name="name">Iva a recuperar</field>
 607       <field ref="chart_243" name="parent_id" />
 608       <field name="type">other</field>
 609       <field name="user_type" ref="user_type_tax" />
 610     </record>
 611
 612     <record id="chart_2438" model="account.account.template">
 613       <field name="code">2438</field>
 614       <field name="name">Iva reembolsos pedidos</field>
 615       <field ref="chart_243" name="parent_id" />
 616       <field name="type">other</field>
 617       <field name="user_type" ref="user_type_tax" />
 618     </record>
 619
 620     <record id="chart_2439" model="account.account.template">
 621       <field name="code">2439</field>
 622       <field name="name">Iva liquidações oficiosas</field>
 623       <field ref="chart_243" name="parent_id" />
 624       <field name="type">other</field>
 625       <field name="user_type" ref="user_type_tax" />
 626     </record>
 627
 628     <record id="chart_244" model="account.account.template">
 629       <field name="code">244</field>
 630       <field name="name">Outros impostos</field>
 631       <field ref="chart_24" name="parent_id" />
 632       <field name="type">other</field>
 633       <field name="user_type" ref="user_type_tax" />
 634     </record>
 635
 636     <record id="chart_245" model="account.account.template">
 637       <field name="code">245</field>
 638       <field name="name">Contribuições para a segurança social</field>
 639       <field ref="chart_24" name="parent_id" />
 640       <field name="type">other</field>
 641       <field name="user_type" ref="user_type_tax" />
 642     </record>
 643
 644     <record id="chart_246" model="account.account.template">
 645       <field name="code">246</field>
 646       <field name="name">Tributos das autarquias locais</field>
 647       <field ref="chart_24" name="parent_id" />
 648       <field name="type">other</field>
 649       <field name="user_type" ref="user_type_tax" />
 650     </record>
 651
 652     <record id="chart_248" model="account.account.template">
 653       <field name="code">248</field>
 654       <field name="name">Outras tributações</field>
 655       <field ref="chart_24" name="parent_id" />
 656       <field name="type">other</field>
 657       <field name="user_type" ref="user_type_tax" />
 658     </record>
 659
 660     <record id="chart_25" model="account.account.template">
 661       <field name="code">25</field>
 662       <field name="name">Financiamentos obtidos</field>
 663       <field ref="chart_2" name="parent_id" />
 664       <field name="type">view</field>
 665       <field name="user_type" ref="user_type_equity" />
 666     </record>
 667
 668     <record id="chart_251" model="account.account.template">
 669       <field name="code">251</field>
 670       <field name="name">Instituições de crédito e sociedades financeiras</field>
 671       <field ref="chart_25" name="parent_id" />
 672       <field name="type">view</field>
 673       <field name="user_type" ref="user_type_equity" />
 674     </record>
 675
 676     <record id="chart_2511" model="account.account.template">
 677       <field name="code">2511</field>
 678       <field name="name">Empréstimos bancários</field>
 679       <field ref="chart_251" name="parent_id" />
 680       <field name="type">other</field>
 681       <field name="user_type" ref="user_type_equity" />
 682     </record>
 683
 684     <record id="chart_2512" model="account.account.template">
 685       <field name="code">2512</field>
 686       <field name="name">Descobertos bancários</field>
 687       <field ref="chart_251" name="parent_id" />
 688       <field name="type">other</field>
 689       <field name="user_type" ref="user_type_equity" />
 690     </record>
 691
 692     <record id="chart_2513" model="account.account.template">
 693       <field name="code">2513</field>
 694       <field name="name">Locações financeiras</field>
 695       <field ref="chart_251" name="parent_id" />
 696       <field name="type">other</field>
 697       <field name="user_type" ref="user_type_equity" />
 698     </record>
 699
 700     <record id="chart_252" model="account.account.template">
 701       <field name="code">252</field>
 702       <field name="name">Mercado de valores mobiliários</field>
 703       <field ref="chart_25" name="parent_id" />
 704       <field name="type">view</field>
 705       <field name="user_type" ref="user_type_equity" />
 706     </record>
 707
 708     <record id="chart_2521" model="account.account.template">
 709       <field name="code">2521</field>
 710       <field name="name">Empréstimos por obrigações</field>
 711       <field ref="chart_252" name="parent_id" />
 712       <field name="type">other</field>
 713       <field name="user_type" ref="user_type_equity" />
 714     </record>
 715
 716     <record id="chart_253" model="account.account.template">
 717       <field name="code">253</field>
 718       <field name="name">Participantes de capital</field>
 719       <field ref="chart_25" name="parent_id" />
 720       <field name="type">view</field>
 721       <field name="user_type" ref="user_type_equity" />
 722     </record>
 723
 724     <record id="chart_2531" model="account.account.template">
 725       <field name="code">2531</field>
 726       <field name="name">Empresa mãe suprimentos e outros mútuos</field>
 727       <field ref="chart_253" name="parent_id" />
 728       <field name="type">other</field>
 729       <field name="user_type" ref="user_type_equity" />
 730     </record>
 731
 732     <record id="chart_2532" model="account.account.template">
 733       <field name="code">2532</field>
 734       <field name="name">Outros participantes suprimentos e outros mútuos</field>
 735       <field ref="chart_253" name="parent_id" />
 736       <field name="type">other</field>
 737       <field name="user_type" ref="user_type_equity" />
 738     </record>
 739
 740     <record id="chart_254" model="account.account.template">
 741       <field name="code">254</field>
 742       <field name="name">Subsidiárias, associadas e empreendimentos conjuntos</field>
 743       <field ref="chart_25" name="parent_id" />
 744       <field name="type">other</field>
 745       <field name="user_type" ref="user_type_equity" />
 746     </record>
 747
 748     <record id="chart_258" model="account.account.template">
 749       <field name="code">258</field>
 750       <field name="name">Outros financiadores</field>
 751       <field ref="chart_25" name="parent_id" />
 752       <field name="type">other</field>
 753       <field name="user_type" ref="user_type_equity" />
 754     </record>
 755
 756     <record id="chart_26" model="account.account.template">
 757       <field name="code">26</field>
 758       <field name="name">Accionistas/sócios</field>
 759       <field ref="chart_2" name="parent_id" />
 760       <field name="type">view</field>
 761       <field name="user_type" ref="user_type_equity" />
 762     </record>
 763
 764     <record id="chart_261" model="account.account.template">
 765       <field name="code">261</field>
 766       <field name="name">Accionistas c. subscrição</field>
 767       <field ref="chart_26" name="parent_id" />
 768       <field name="type">other</field>
 769       <field name="user_type" ref="user_type_equity" />
 770     </record>
 771
 772     <record id="chart_262" model="account.account.template">
 773       <field name="code">262</field>
 774       <field name="name">Quotas não liberadas</field>
 775       <field ref="chart_26" name="parent_id" />
 776       <field name="type">other</field>
 777       <field name="user_type" ref="user_type_equity" />
 778     </record>
 779
 780     <record id="chart_263" model="account.account.template">
 781       <field name="code">263</field>
 782       <field name="name">Adiantamentos por conta de lucros</field>
 783       <field ref="chart_26" name="parent_id" />
 784       <field name="type">other</field>
 785       <field name="user_type" ref="user_type_equity" />
 786     </record>
 787
 788     <record id="chart_264" model="account.account.template">
 789       <field name="code">264</field>
 790       <field name="name">Resultados atribuídos</field>
 791       <field ref="chart_26" name="parent_id" />
 792       <field name="type">other</field>
 793       <field name="user_type" ref="user_type_equity" />
 794     </record>
 795
 796     <record id="chart_265" model="account.account.template">
 797       <field name="code">265</field>
 798       <field name="name">Lucros disponíveis</field>
 799       <field ref="chart_26" name="parent_id" />
 800       <field name="type">other</field>
 801       <field name="user_type" ref="user_type_equity" />
 802     </record>
 803
 804     <record id="chart_266" model="account.account.template">
 805       <field name="code">266</field>
 806       <field name="name">Empréstimos concedidos empresa mãe</field>
 807       <field ref="chart_26" name="parent_id" />
 808       <field name="type">other</field>
 809       <field name="user_type" ref="user_type_equity" />
 810     </record>
 811
 812     <record id="chart_268" model="account.account.template">
 813       <field name="code">268</field>
 814       <field name="name">Outras operações</field>
 815       <field ref="chart_26" name="parent_id" />
 816       <field name="type">other</field>
 817       <field name="user_type" ref="user_type_equity" />
 818     </record>
 819
 820     <record id="chart_269" model="account.account.template">
 821       <field name="code">269</field>
 822       <field name="name">Perdas por imparidade acumuladas</field>
 823       <field ref="chart_26" name="parent_id" />
 824       <field name="type">other</field>
 825       <field name="user_type" ref="user_type_equity" />
 826     </record>
 827
 828     <record id="chart_27" model="account.account.template">
 829       <field name="code">27</field>
 830       <field name="name">Outras contas a receber e a pagar</field>
 831       <field ref="chart_2" name="parent_id" />
 832       <field name="type">view</field>
 833       <field name="user_type" ref="user_type_equity" />
 834     </record>
 835
 836     <record id="chart_271" model="account.account.template">
 837       <field name="code">271</field>
 838       <field name="name">Fornecedores de investimentos</field>
 839       <field ref="chart_27" name="parent_id" />
 840       <field name="type">view</field>
 841       <field name="user_type" ref="user_type_equity" />
 842     </record>
 843
 844     <record id="chart_2711" model="account.account.template">
 845       <field name="code">2711</field>
 846       <field name="name">Fornecedores de investimentos contas gerais</field>
 847       <field ref="chart_271" name="parent_id" />
 848       <field name="type">other</field>
 849       <field name="user_type" ref="user_type_equity" />
 850     </record>
 851
 852     <record id="chart_2712" model="account.account.template">
 853       <field name="code">2712</field>
 854       <field name="name">Facturas em recepção e conferência</field>
 855       <field ref="chart_271" name="parent_id" />
 856       <field name="type">other</field>
 857       <field name="user_type" ref="user_type_equity" />
 858     </record>
 859
 860     <record id="chart_2713" model="account.account.template">
 861       <field name="code">2713</field>
 862       <field name="name">Adiantamentos a fornecedores de investimentos</field>
 863       <field ref="chart_271" name="parent_id" />
 864       <field name="type">other</field>
 865       <field name="user_type" ref="user_type_equity" />
 866     </record>
 867
 868     <record id="chart_272" model="account.account.template">
 869       <field name="code">272</field>
 870       <field name="name">Devedores e credores por acréscimos</field>
 871       <field ref="chart_27" name="parent_id" />
 872       <field name="type">view</field>
 873       <field name="user_type" ref="user_type_equity" />
 874     </record>
 875
 876     <record id="chart_2721" model="account.account.template">
 877       <field name="code">2721</field>
 878       <field name="name">Devedores por acréscimo de rendimentos</field>
 879       <field ref="chart_272" name="parent_id" />
 880       <field name="type">other</field>
 881       <field name="user_type" ref="user_type_equity" />
 882     </record>
 883
 884     <record id="chart_2722" model="account.account.template">
 885       <field name="code">2722</field>
 886       <field name="name">Credores por acréscimos de gastos</field>
 887       <field ref="chart_272" name="parent_id" />
 888       <field name="type">other</field>
 889       <field name="user_type" ref="user_type_equity" />
 890     </record>
 891
 892     <record id="chart_273" model="account.account.template">
 893       <field name="code">273</field>
 894       <field name="name">Benefícios pós emprego</field>
 895       <field ref="chart_27" name="parent_id" />
 896       <field name="type">other</field>
 897       <field name="user_type" ref="user_type_equity" />
 898     </record>
 899
 900     <record id="chart_274" model="account.account.template">
 901       <field name="code">274</field>
 902       <field name="name">Impostos diferidos</field>
 903       <field ref="chart_27" name="parent_id" />
 904       <field name="type">view</field>
 905       <field name="user_type" ref="user_type_equity" />
 906     </record>
 907
 908     <record id="chart_2741" model="account.account.template">
 909       <field name="code">2741</field>
 910       <field name="name">Activos por impostos diferidos</field>
 911       <field ref="chart_274" name="parent_id" />
 912       <field name="type">other</field>
 913       <field name="user_type" ref="user_type_equity" />
 914     </record>
 915
 916     <record id="chart_2742" model="account.account.template">
 917       <field name="code">2742</field>
 918       <field name="name">Passivos por impostos diferidos</field>
 919       <field ref="chart_274" name="parent_id" />
 920       <field name="type">other</field>
 921       <field name="user_type" ref="user_type_equity" />
 922     </record>
 923
 924     <record id="chart_275" model="account.account.template">
 925       <field name="code">275</field>
 926       <field name="name">Credores por subscrições não liberadas</field>
 927       <field ref="chart_27" name="parent_id" />
 928       <field name="type">other</field>
 929       <field name="user_type" ref="user_type_equity" />
 930     </record>
 931
 932     <record id="chart_276" model="account.account.template">
 933       <field name="code">276</field>
 934       <field name="name">Adiantamentos por conta de vendas</field>
 935       <field ref="chart_27" name="parent_id" />
 936       <field name="type">other</field>
 937       <field name="user_type" ref="user_type_equity" />
 938     </record>
 939
 940     <record id="chart_278" model="account.account.template">
 941       <field name="code">278</field>
 942       <field name="name">Outros devedores e credores</field>
 943       <field ref="chart_27" name="parent_id" />
 944       <field name="type">other</field>
 945       <field name="user_type" ref="user_type_equity" />
 946     </record>
 947
 948     <record id="chart_279" model="account.account.template">
 949       <field name="code">279</field>
 950       <field name="name">Perdas por imparidade acumuladas</field>
 951       <field ref="chart_27" name="parent_id" />
 952       <field name="type">other</field>
 953       <field name="user_type" ref="user_type_equity" />
 954     </record>
 955
 956     <record id="chart_28" model="account.account.template">
 957       <field name="code">28</field>
 958       <field name="name">Diferimentos</field>
 959       <field ref="chart_2" name="parent_id" />
 960       <field name="type">view</field>
 961       <field name="user_type" ref="user_type_equity" />
 962     </record>
 963
 964     <record id="chart_281" model="account.account.template">
 965       <field name="code">281</field>
 966       <field name="name">Gastos a reconhecer</field>
 967       <field ref="chart_28" name="parent_id" />
 968       <field name="type">other</field>
 969       <field name="user_type" ref="user_type_equity" />
 970     </record>
 971
 972     <record id="chart_282" model="account.account.template">
 973       <field name="code">282</field>
 974       <field name="name">Rendimentos a reconhecer</field>
 975       <field ref="chart_28" name="parent_id" />
 976       <field name="type">other</field>
 977       <field name="user_type" ref="user_type_equity" />
 978     </record>
 979
 980     <record id="chart_29" model="account.account.template">
 981       <field name="code">29</field>
 982       <field name="name">Provisões</field>
 983       <field ref="chart_2" name="parent_id" />
 984       <field name="type">view</field>
 985       <field name="user_type" ref="user_type_equity" />
 986     </record>
 987
 988     <record id="chart_291" model="account.account.template">
 989       <field name="code">291</field>
 990       <field name="name">Impostos</field>
 991       <field ref="chart_29" name="parent_id" />
 992       <field name="type">other</field>
 993       <field name="user_type" ref="user_type_equity" />
 994     </record>
 995
 996     <record id="chart_292" model="account.account.template">
 997       <field name="code">292</field>
 998       <field name="name">Garantias a clientes</field>
 999       <field ref="chart_29" name="parent_id" />
1000       <field name="type">other</field>
1001       <field name="user_type" ref="user_type_equity" />
1002     </record>
1003
1004     <record id="chart_293" model="account.account.template">
1005       <field name="code">293</field>
1006       <field name="name">Processos judiciais em curso</field>
1007       <field ref="chart_29" name="parent_id" />
1008       <field name="type">other</field>
1009       <field name="user_type" ref="user_type_equity" />
1010     </record>
1011
1012     <record id="chart_294" model="account.account.template">
1013       <field name="code">294</field>
1014       <field name="name">Acidentes de trabalho e doenças profissionais</field>
1015       <field ref="chart_29" name="parent_id" />
1016       <field name="type">other</field>
1017       <field name="user_type" ref="user_type_equity" />
1018     </record>
1019
1020     <record id="chart_295" model="account.account.template">
1021       <field name="code">295</field>
1022       <field name="name">Matérias ambientais</field>
1023       <field ref="chart_29" name="parent_id" />
1024       <field name="type">other</field>
1025       <field name="user_type" ref="user_type_equity" />
1026     </record>
1027
1028     <record id="chart_296" model="account.account.template">
1029       <field name="code">296</field>
1030       <field name="name">Contratos onerosos</field>
1031       <field ref="chart_29" name="parent_id" />
1032       <field name="type">other</field>
1033       <field name="user_type" ref="user_type_equity" />
1034     </record>
1035
1036     <record id="chart_297" model="account.account.template">
1037       <field name="code">297</field>
1038       <field name="name">Reestruturação</field>
1039       <field ref="chart_29" name="parent_id" />
1040       <field name="type">other</field>
1041       <field name="user_type" ref="user_type_equity" />
1042     </record>
1043
1044     <record id="chart_298" model="account.account.template">
1045       <field name="code">298</field>
1046       <field name="name">Outras provisões</field>
1047       <field ref="chart_29" name="parent_id" />
1048       <field name="type">other</field>
1049       <field name="user_type" ref="user_type_equity" />
1050     </record>
1051
1052     <record id="chart_3" model="account.account.template">
1053       <field name="code">3</field>
1054       <field name="name">Inventários e activos biológicos</field>
1055       <field ref="chart_0" name="parent_id" />
1056       <field name="type">view</field>
1057       <field name="user_type" ref="user_type_view" />
1058     </record>
1059
1060     <record id="chart_31" model="account.account.template">
1061       <field name="code">31</field>
1062       <field name="name">Compras</field>
1063       <field ref="chart_3" name="parent_id" />
1064       <field name="type">view</field>
1065       <field name="user_type" ref="user_type_expense" />
1066     </record>
1067
1068     <record id="chart_311" model="account.account.template">
1069       <field name="code">311</field>
1070       <field name="name">Mercadorias</field>
1071       <field ref="chart_31" name="parent_id" />
1072       <field name="type">other</field>
1073       <field name="user_type" ref="user_type_expense" />
1074     </record>
1075
1076     <record id="chart_312" model="account.account.template">
1077       <field name="code">312</field>
1078       <field name="name">Matérias primas, subsidiárias e de consumo</field>
1079       <field ref="chart_31" name="parent_id" />
1080       <field name="type">other</field>
1081       <field name="user_type" ref="user_type_expense" />
1082     </record>
1083
1084     <record id="chart_313" model="account.account.template">
1085       <field name="code">313</field>
1086       <field name="name">Activos biológicos</field>
1087       <field ref="chart_31" name="parent_id" />
1088       <field name="type">other</field>
1089       <field name="user_type" ref="user_type_expense" />
1090     </record>
1091
1092     <record id="chart_317" model="account.account.template">
1093       <field name="code">317</field>
1094       <field name="name">Devoluções de compras</field>
1095       <field ref="chart_31" name="parent_id" />
1096       <field name="type">other</field>
1097       <field name="user_type" ref="user_type_expense" />
1098     </record>
1099
1100     <record id="chart_318" model="account.account.template">
1101       <field name="code">318</field>
1102       <field name="name">Descontos e abatimentos em compras</field>
1103       <field ref="chart_31" name="parent_id" />
1104       <field name="type">other</field>
1105       <field name="user_type" ref="user_type_expense" />
1106     </record>
1107
1108     <record id="chart_32" model="account.account.template">
1109       <field name="code">32</field>
1110       <field name="name">Mercadorias</field>
1111       <field ref="chart_3" name="parent_id" />
1112       <field name="type">view</field>
1113       <field name="user_type" ref="user_type_expense" />
1114     </record>
1115
1116     <record id="chart_325" model="account.account.template">
1117       <field name="code">325</field>
1118       <field name="name">Mercadorias em trânsito</field>
1119       <field ref="chart_32" name="parent_id" />
1120       <field name="type">other</field>
1121       <field name="user_type" ref="user_type_expense" />
1122     </record>
1123
1124     <record id="chart_326" model="account.account.template">
1125       <field name="code">326</field>
1126       <field name="name">Mercadorias em poder de terceiros</field>
1127       <field ref="chart_32" name="parent_id" />
1128       <field name="type">other</field>
1129       <field name="user_type" ref="user_type_expense" />
1130     </record>
1131
1132     <record id="chart_329" model="account.account.template">
1133       <field name="code">329</field>
1134       <field name="name">Perdas por imparidade acumuladas</field>
1135       <field ref="chart_32" name="parent_id" />
1136       <field name="type">other</field>
1137       <field name="user_type" ref="user_type_expense" />
1138     </record>
1139
1140     <record id="chart_33" model="account.account.template">
1141       <field name="code">33</field>
1142       <field name="name">Matérias primas, subsidiárias e de consumo</field>
1143       <field ref="chart_3" name="parent_id" />
1144       <field name="type">view</field>
1145       <field name="user_type" ref="user_type_expense" />
1146     </record>
1147
1148     <record id="chart_331" model="account.account.template">
1149       <field name="code">331</field>
1150       <field name="name">Matérias primas</field>
1151       <field ref="chart_33" name="parent_id" />
1152       <field name="type">other</field>
1153       <field name="user_type" ref="user_type_expense" />
1154     </record>
1155
1156     <record id="chart_332" model="account.account.template">
1157       <field name="code">332</field>
1158       <field name="name">Matérias subsidiárias</field>
1159       <field ref="chart_33" name="parent_id" />
1160       <field name="type">other</field>
1161       <field name="user_type" ref="user_type_expense" />
1162     </record>
1163
1164     <record id="chart_333" model="account.account.template">
1165       <field name="code">333</field>
1166       <field name="name">Embalagens</field>
1167       <field ref="chart_33" name="parent_id" />
1168       <field name="type">other</field>
1169       <field name="user_type" ref="user_type_expense" />
1170     </record>
1171
1172     <record id="chart_334" model="account.account.template">
1173       <field name="code">334</field>
1174       <field name="name">Materiais diversos</field>
1175       <field ref="chart_33" name="parent_id" />
1176       <field name="type">other</field>
1177       <field name="user_type" ref="user_type_expense" />
1178     </record>
1179
1180     <record id="chart_335" model="account.account.template">
1181       <field name="code">335</field>
1182       <field name="name">Matérias em trânsito</field>
1183       <field ref="chart_33" name="parent_id" />
1184       <field name="type">other</field>
1185       <field name="user_type" ref="user_type_expense" />
1186     </record>
1187
1188     <record id="chart_339" model="account.account.template">
1189       <field name="code">339</field>
1190       <field name="name">Perdas por imparidade acumuladas</field>
1191       <field ref="chart_33" name="parent_id" />
1192       <field name="type">other</field>
1193       <field name="user_type" ref="user_type_expense" />
1194     </record>
1195
1196     <record id="chart_34" model="account.account.template">
1197       <field name="code">34</field>
1198       <field name="name">Produtos acabados e intermédios</field>
1199       <field ref="chart_3" name="parent_id" />
1200       <field name="type">view</field>
1201       <field name="user_type" ref="user_type_expense" />
1202     </record>
1203
1204     <record id="chart_346" model="account.account.template">
1205       <field name="code">346</field>
1206       <field name="name">Produtos em poder de terceiros</field>
1207       <field ref="chart_34" name="parent_id" />
1208       <field name="type">other</field>
1209       <field name="user_type" ref="user_type_expense" />
1210     </record>
1211
1212     <record id="chart_349" model="account.account.template">
1213       <field name="code">349</field>
1214       <field name="name">Perdas por imparidade acumuladas</field>
1215       <field ref="chart_34" name="parent_id" />
1216       <field name="type">other</field>
1217       <field name="user_type" ref="user_type_expense" />
1218     </record>
1219
1220     <record id="chart_35" model="account.account.template">
1221       <field name="code">35</field>
1222       <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
1223       <field ref="chart_3" name="parent_id" />
1224       <field name="type">view</field>
1225       <field name="user_type" ref="user_type_expense" />
1226     </record>
1227
1228     <record id="chart_351" model="account.account.template">
1229       <field name="code">351</field>
1230       <field name="name">Subprodutos</field>
1231       <field ref="chart_35" name="parent_id" />
1232       <field name="type">other</field>
1233       <field name="user_type" ref="user_type_expense" />
1234     </record>
1235
1236     <record id="chart_352" model="account.account.template">
1237       <field name="code">352</field>
1238       <field name="name">Desperdícios, resíduos e refugos</field>
1239       <field ref="chart_35" name="parent_id" />
1240       <field name="type">other</field>
1241       <field name="user_type" ref="user_type_expense" />
1242     </record>
1243
1244     <record id="chart_359" model="account.account.template">
1245       <field name="code">359</field>
1246       <field name="name">Perdas por imparidade acumuladas</field>
1247       <field ref="chart_35" name="parent_id" />
1248       <field name="type">other</field>
1249       <field name="user_type" ref="user_type_expense" />
1250     </record>
1251
1252     <record id="chart_36" model="account.account.template">
1253       <field name="code">36</field>
1254       <field name="name">Produtos e trabalhos em curso</field>
1255       <field ref="chart_3" name="parent_id" />
1256       <field name="type">other</field>
1257       <field name="user_type" ref="user_type_expense" />
1258     </record>
1259
1260     <record id="chart_37" model="account.account.template">
1261       <field name="code">37</field>
1262       <field name="name">Activos biológicos</field>
1263       <field ref="chart_3" name="parent_id" />
1264       <field name="type">view</field>
1265       <field name="user_type" ref="user_type_expense" />
1266     </record>
1267
1268     <record id="chart_371" model="account.account.template">
1269       <field name="code">371</field>
1270       <field name="name">Consumíveis</field>
1271       <field ref="chart_37" name="parent_id" />
1272       <field name="type">view</field>
1273       <field name="user_type" ref="user_type_expense" />
1274     </record>
1275
1276     <record id="chart_3711" model="account.account.template">
1277       <field name="code">3711</field>
1278       <field name="name">Animais</field>
1279       <field ref="chart_371" name="parent_id" />
1280       <field name="type">other</field>
1281       <field name="user_type" ref="user_type_expense" />
1282     </record>
1283
1284     <record id="chart_3712" model="account.account.template">
1285       <field name="code">3712</field>
1286       <field name="name">Plantas</field>
1287       <field ref="chart_371" name="parent_id" />
1288       <field name="type">other</field>
1289       <field name="user_type" ref="user_type_expense" />
1290     </record>
1291
1292     <record id="chart_372" model="account.account.template">
1293       <field name="code">372</field>
1294       <field name="name">De produção</field>
1295       <field ref="chart_37" name="parent_id" />
1296       <field name="type">view</field>
1297       <field name="user_type" ref="user_type_expense" />
1298     </record>
1299
1300     <record id="chart_3721" model="account.account.template">
1301       <field name="code">3721</field>
1302       <field name="name">Animais</field>
1303       <field ref="chart_372" name="parent_id" />
1304       <field name="type">other</field>
1305       <field name="user_type" ref="user_type_expense" />
1306     </record>
1307
1308     <record id="chart_3722" model="account.account.template">
1309       <field name="code">3722</field>
1310       <field name="name">Plantas</field>
1311       <field ref="chart_372" name="parent_id" />
1312       <field name="type">other</field>
1313       <field name="user_type" ref="user_type_expense" />
1314     </record>
1315
1316     <record id="chart_38" model="account.account.template">
1317       <field name="code">38</field>
1318       <field name="name">Reclassificação e regular. de invent. e activos biológ.</field>
1319       <field ref="chart_3" name="parent_id" />
1320       <field name="type">view</field>
1321       <field name="user_type" ref="user_type_expense" />
1322     </record>
1323
1324     <record id="chart_382" model="account.account.template">
1325       <field name="code">382</field>
1326       <field name="name">Mercadorias</field>
1327       <field ref="chart_38" name="parent_id" />
1328       <field name="type">other</field>
1329       <field name="user_type" ref="user_type_expense" />
1330     </record>
1331
1332     <record id="chart_383" model="account.account.template">
1333       <field name="code">383</field>
1334       <field name="name">Matérias primas, subsidiárias e de consumo</field>
1335       <field ref="chart_38" name="parent_id" />
1336       <field name="type">other</field>
1337       <field name="user_type" ref="user_type_expense" />
1338     </record>
1339
1340     <record id="chart_384" model="account.account.template">
1341       <field name="code">384</field>
1342       <field name="name">Produtos acabados e intermédios</field>
1343       <field ref="chart_38" name="parent_id" />
1344       <field name="type">other</field>
1345       <field name="user_type" ref="user_type_expense" />
1346     </record>
1347
1348     <record id="chart_385" model="account.account.template">
1349       <field name="code">385</field>
1350       <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
1351       <field ref="chart_38" name="parent_id" />
1352       <field name="type">other</field>
1353       <field name="user_type" ref="user_type_expense" />
1354     </record>
1355
1356     <record id="chart_386" model="account.account.template">
1357       <field name="code">386</field>
1358       <field name="name">Produtos e trabalhos em curso</field>
1359       <field ref="chart_38" name="parent_id" />
1360       <field name="type">other</field>
1361       <field name="user_type" ref="user_type_expense" />
1362     </record>
1363
1364     <record id="chart_387" model="account.account.template">
1365       <field name="code">387</field>
1366       <field name="name">Activos biológicos</field>
1367       <field ref="chart_38" name="parent_id" />
1368       <field name="type">other</field>
1369       <field name="user_type" ref="user_type_expense" />
1370     </record>
1371
1372     <record id="chart_39" model="account.account.template">
1373       <field name="code">39</field>
1374       <field name="name">Adiantamentos por conta de compras</field>
1375       <field ref="chart_3" name="parent_id" />
1376       <field name="type">other</field>
1377       <field name="user_type" ref="user_type_expense" />
1378     </record>
1379
1380     <record id="chart_4" model="account.account.template">
1381       <field name="code">4</field>
1382       <field name="name">Investimentos</field>
1383       <field ref="chart_0" name="parent_id" />
1384       <field name="type">view</field>
1385       <field name="user_type" ref="user_type_view" />
1386     </record>
1387
1388     <record id="chart_41" model="account.account.template">
1389       <field name="code">41</field>
1390       <field name="name">Investimentos financeiros</field>
1391       <field ref="chart_4" name="parent_id" />
1392       <field name="type">view</field>
1393       <field name="user_type" ref="user_type_asset" />
1394     </record>
1395
1396     <record id="chart_411" model="account.account.template">
1397       <field name="code">411</field>
1398       <field name="name">Investimentos em subsidiárias</field>
1399       <field ref="chart_41" name="parent_id" />
1400       <field name="type">view</field>
1401       <field name="user_type" ref="user_type_asset" />
1402     </record>
1403
1404     <record id="chart_4111" model="account.account.template">
1405       <field name="code">4111</field>
1406       <field name="name">Participações de capital método da equiv. patrimonial</field>
1407       <field ref="chart_411" name="parent_id" />
1408       <field name="type">other</field>
1409       <field name="user_type" ref="user_type_asset" />
1410     </record>
1411
1412     <record id="chart_4112" model="account.account.template">
1413       <field name="code">4112</field>
1414       <field name="name">Participações de capital outros métodos</field>
1415       <field ref="chart_411" name="parent_id" />
1416       <field name="type">other</field>
1417       <field name="user_type" ref="user_type_asset" />
1418     </record>
1419
1420     <record id="chart_4113" model="account.account.template">
1421       <field name="code">4113</field>
1422       <field name="name">Empréstimos concedidos</field>
1423       <field ref="chart_411" name="parent_id" />
1424       <field name="type">other</field>
1425       <field name="user_type" ref="user_type_asset" />
1426     </record>
1427
1428     <record id="chart_412" model="account.account.template">
1429       <field name="code">412</field>
1430       <field name="name">Investimentos em associadas</field>
1431       <field ref="chart_41" name="parent_id" />
1432       <field name="type">view</field>
1433       <field name="user_type" ref="user_type_asset" />
1434     </record>
1435
1436     <record id="chart_4121" model="account.account.template">
1437       <field name="code">4121</field>
1438       <field name="name">Participações de capital método da equiv. patrimonial</field>
1439       <field ref="chart_412" name="parent_id" />
1440       <field name="type">other</field>
1441       <field name="user_type" ref="user_type_asset" />
1442     </record>
1443
1444     <record id="chart_4122" model="account.account.template">
1445       <field name="code">4122</field>
1446       <field name="name">Participações de capital outros métodos</field>
1447       <field ref="chart_412" name="parent_id" />
1448       <field name="type">other</field>
1449       <field name="user_type" ref="user_type_asset" />
1450     </record>
1451
1452     <record id="chart_4123" model="account.account.template">
1453       <field name="code">4123</field>
1454       <field name="name">Empréstimos concedidos</field>
1455       <field ref="chart_412" name="parent_id" />
1456       <field name="type">other</field>
1457       <field name="user_type" ref="user_type_asset" />
1458     </record>
1459
1460     <record id="chart_413" model="account.account.template">
1461       <field name="code">413</field>
1462       <field name="name">Investimentos em entidades conjuntamente controladas</field>
1463       <field ref="chart_41" name="parent_id" />
1464       <field name="type">view</field>
1465       <field name="user_type" ref="user_type_asset" />
1466     </record>
1467
1468     <record id="chart_4131" model="account.account.template">
1469       <field name="code">4131</field>
1470       <field name="name">Participações de capital método da equiv. patrimonial</field>
1471       <field ref="chart_413" name="parent_id" />
1472       <field name="type">other</field>
1473       <field name="user_type" ref="user_type_asset" />
1474     </record>
1475
1476     <record id="chart_4132" model="account.account.template">
1477       <field name="code">4132</field>
1478       <field name="name">Participações de capital outros métodos</field>
1479       <field ref="chart_413" name="parent_id" />
1480       <field name="type">other</field>
1481       <field name="user_type" ref="user_type_asset" />
1482     </record>
1483
1484     <record id="chart_4133" model="account.account.template">
1485       <field name="code">4133</field>
1486       <field name="name">Empréstimos concedidos</field>
1487       <field ref="chart_413" name="parent_id" />
1488       <field name="type">other</field>
1489       <field name="user_type" ref="user_type_asset" />
1490     </record>
1491
1492     <record id="chart_414" model="account.account.template">
1493       <field name="code">414</field>
1494       <field name="name">Investimentos noutras empresas</field>
1495       <field ref="chart_41" name="parent_id" />
1496       <field name="type">view</field>
1497       <field name="user_type" ref="user_type_asset" />
1498     </record>
1499
1500     <record id="chart_4141" model="account.account.template">
1501       <field name="code">4141</field>
1502       <field name="name">Participações de capital</field>
1503       <field ref="chart_414" name="parent_id" />
1504       <field name="type">other</field>
1505       <field name="user_type" ref="user_type_asset" />
1506     </record>
1507
1508     <record id="chart_4142" model="account.account.template">
1509       <field name="code">4142</field>
1510       <field name="name">Empréstimos concedidos</field>
1511       <field ref="chart_414" name="parent_id" />
1512       <field name="type">other</field>
1513       <field name="user_type" ref="user_type_asset" />
1514     </record>
1515
1516     <record id="chart_415" model="account.account.template">
1517       <field name="code">415</field>
1518       <field name="name">Outros investimentos financeiros</field>
1519       <field ref="chart_41" name="parent_id" />
1520       <field name="type">view</field>
1521       <field name="user_type" ref="user_type_asset" />
1522     </record>
1523
1524     <record id="chart_4151" model="account.account.template">
1525       <field name="code">4151</field>
1526       <field name="name">Detidos até à maturidade</field>
1527       <field ref="chart_415" name="parent_id" />
1528       <field name="type">other</field>
1529       <field name="user_type" ref="user_type_asset" />
1530     </record>
1531
1532     <record id="chart_4158" model="account.account.template">
1533       <field name="code">4158</field>
1534       <field name="name">Acções da sgm (6500x1,00)</field>
1535       <field ref="chart_415" name="parent_id" />
1536       <field name="type">other</field>
1537       <field name="user_type" ref="user_type_asset" />
1538     </record>
1539
1540     <record id="chart_419" model="account.account.template">
1541       <field name="code">419</field>
1542       <field name="name">Perdas por imparidade acumuladas</field>
1543       <field ref="chart_41" name="parent_id" />
1544       <field name="type">other</field>
1545       <field name="user_type" ref="user_type_asset" />
1546     </record>
1547
1548     <record id="chart_42" model="account.account.template">
1549       <field name="code">42</field>
1550       <field name="name">Propriedades de investimento</field>
1551       <field ref="chart_4" name="parent_id" />
1552       <field name="type">view</field>
1553       <field name="user_type" ref="user_type_asset" />
1554     </record>
1555
1556     <record id="chart_421" model="account.account.template">
1557       <field name="code">421</field>
1558       <field name="name">Terrenos e recursos naturais</field>
1559       <field ref="chart_42" name="parent_id" />
1560       <field name="type">other</field>
1561       <field name="user_type" ref="user_type_asset" />
1562     </record>
1563
1564     <record id="chart_422" model="account.account.template">
1565       <field name="code">422</field>
1566       <field name="name">Edifícios e outras construções</field>
1567       <field ref="chart_42" name="parent_id" />
1568       <field name="type">other</field>
1569       <field name="user_type" ref="user_type_asset" />
1570     </record>
1571
1572     <record id="chart_426" model="account.account.template">
1573       <field name="code">426</field>
1574       <field name="name">Outras propriedades de investimento</field>
1575       <field ref="chart_42" name="parent_id" />
1576       <field name="type">other</field>
1577       <field name="user_type" ref="user_type_asset" />
1578     </record>
1579
1580     <record id="chart_428" model="account.account.template">
1581       <field name="code">428</field>
1582       <field name="name">Depreciações acumuladas</field>
1583       <field ref="chart_42" name="parent_id" />
1584       <field name="type">other</field>
1585       <field name="user_type" ref="user_type_asset" />
1586     </record>
1587
1588     <record id="chart_429" model="account.account.template">
1589       <field name="code">429</field>
1590       <field name="name">Perdas por imparidade acumuladas</field>
1591       <field ref="chart_42" name="parent_id" />
1592       <field name="type">other</field>
1593       <field name="user_type" ref="user_type_asset" />
1594     </record>
1595
1596     <record id="chart_43" model="account.account.template">
1597       <field name="code">43</field>
1598       <field name="name">Activo fixos tangíveis</field>
1599       <field ref="chart_4" name="parent_id" />
1600       <field name="type">view</field>
1601       <field name="user_type" ref="user_type_asset" />
1602     </record>
1603
1604     <record id="chart_431" model="account.account.template">
1605       <field name="code">431</field>
1606       <field name="name">Terrenos e recursos naturais</field>
1607       <field ref="chart_43" name="parent_id" />
1608       <field name="type">other</field>
1609       <field name="user_type" ref="user_type_asset" />
1610     </record>
1611
1612     <record id="chart_432" model="account.account.template">
1613       <field name="code">432</field>
1614       <field name="name">Edifícios e outras construções</field>
1615       <field ref="chart_43" name="parent_id" />
1616       <field name="type">other</field>
1617       <field name="user_type" ref="user_type_asset" />
1618     </record>
1619
1620     <record id="chart_433" model="account.account.template">
1621       <field name="code">433</field>
1622       <field name="name">Equipamento básico</field>
1623       <field ref="chart_43" name="parent_id" />
1624       <field name="type">other</field>
1625       <field name="user_type" ref="user_type_asset" />
1626     </record>
1627
1628     <record id="chart_434" model="account.account.template">
1629       <field name="code">434</field>
1630       <field name="name">Equipamento de transporte</field>
1631       <field ref="chart_43" name="parent_id" />
1632       <field name="type">other</field>
1633       <field name="user_type" ref="user_type_asset" />
1634     </record>
1635
1636     <record id="chart_435" model="account.account.template">
1637       <field name="code">435</field>
1638       <field name="name">Equipamento administrativo</field>
1639       <field ref="chart_43" name="parent_id" />
1640       <field name="type">other</field>
1641       <field name="user_type" ref="user_type_asset" />
1642     </record>
1643
1644     <record id="chart_436" model="account.account.template">
1645       <field name="code">436</field>
1646       <field name="name">Equipamentos biológicos</field>
1647       <field ref="chart_43" name="parent_id" />
1648       <field name="type">other</field>
1649       <field name="user_type" ref="user_type_asset" />
1650     </record>
1651
1652     <record id="chart_437" model="account.account.template">
1653       <field name="code">437</field>
1654       <field name="name">Outros activos fixos tangíveis</field>
1655       <field ref="chart_43" name="parent_id" />
1656       <field name="type">other</field>
1657       <field name="user_type" ref="user_type_asset" />
1658     </record>
1659
1660     <record id="chart_438" model="account.account.template">
1661       <field name="code">438</field>
1662       <field name="name">Depreciações acumuladas</field>
1663       <field ref="chart_43" name="parent_id" />
1664       <field name="type">other</field>
1665       <field name="user_type" ref="user_type_asset" />
1666     </record>
1667
1668     <record id="chart_439" model="account.account.template">
1669       <field name="code">439</field>
1670       <field name="name">Perdas por imparidade acumuladas</field>
1671       <field ref="chart_43" name="parent_id" />
1672       <field name="type">other</field>
1673       <field name="user_type" ref="user_type_asset" />
1674     </record>
1675
1676     <record id="chart_44" model="account.account.template">
1677       <field name="code">44</field>
1678       <field name="name">Activos intangíveis</field>
1679       <field ref="chart_4" name="parent_id" />
1680       <field name="type">view</field>
1681       <field name="user_type" ref="user_type_asset" />
1682     </record>
1683
1684     <record id="chart_441" model="account.account.template">
1685       <field name="code">441</field>
1686       <field name="name">Goodwill</field>
1687       <field ref="chart_44" name="parent_id" />
1688       <field name="type">other</field>
1689       <field name="user_type" ref="user_type_asset" />
1690     </record>
1691
1692     <record id="chart_442" model="account.account.template">
1693       <field name="code">442</field>
1694       <field name="name">Projectos de desenvolvimento</field>
1695       <field ref="chart_44" name="parent_id" />
1696       <field name="type">other</field>
1697       <field name="user_type" ref="user_type_asset" />
1698     </record>
1699
1700     <record id="chart_443" model="account.account.template">
1701       <field name="code">443</field>
1702       <field name="name">Programas de computador</field>
1703       <field ref="chart_44" name="parent_id" />
1704       <field name="type">other</field>
1705       <field name="user_type" ref="user_type_asset" />
1706     </record>
1707
1708     <record id="chart_444" model="account.account.template">
1709       <field name="code">444</field>
1710       <field name="name">Propriedade industrial</field>
1711       <field ref="chart_44" name="parent_id" />
1712       <field name="type">other</field>
1713       <field name="user_type" ref="user_type_asset" />
1714     </record>
1715
1716     <record id="chart_446" model="account.account.template">
1717       <field name="code">446</field>
1718       <field name="name">Outros activos intangíveis</field>
1719       <field ref="chart_44" name="parent_id" />
1720       <field name="type">other</field>
1721       <field name="user_type" ref="user_type_asset" />
1722     </record>
1723
1724     <record id="chart_448" model="account.account.template">
1725       <field name="code">448</field>
1726       <field name="name">Depreciações acumuladas</field>
1727       <field ref="chart_44" name="parent_id" />
1728       <field name="type">other</field>
1729       <field name="user_type" ref="user_type_asset" />
1730     </record>
1731
1732     <record id="chart_449" model="account.account.template">
1733       <field name="code">449</field>
1734       <field name="name">Perdas por imparidade acumuladas</field>
1735       <field ref="chart_44" name="parent_id" />
1736       <field name="type">other</field>
1737       <field name="user_type" ref="user_type_asset" />
1738     </record>
1739
1740     <record id="chart_45" model="account.account.template">
1741       <field name="code">45</field>
1742       <field name="name">Investimentos em curso</field>
1743       <field ref="chart_4" name="parent_id" />
1744       <field name="type">view</field>
1745       <field name="user_type" ref="user_type_asset" />
1746     </record>
1747
1748     <record id="chart_451" model="account.account.template">
1749       <field name="code">451</field>
1750       <field name="name">Investimentos financeiros em curso</field>
1751       <field ref="chart_45" name="parent_id" />
1752       <field name="type">other</field>
1753       <field name="user_type" ref="user_type_asset" />
1754     </record>
1755
1756     <record id="chart_452" model="account.account.template">
1757       <field name="code">452</field>
1758       <field name="name">Propriedades de investimento em curso</field>
1759       <field ref="chart_45" name="parent_id" />
1760       <field name="type">other</field>
1761       <field name="user_type" ref="user_type_asset" />
1762     </record>
1763
1764     <record id="chart_453" model="account.account.template">
1765       <field name="code">453</field>
1766       <field name="name">Activos fixos tangíveis em curso</field>
1767       <field ref="chart_45" name="parent_id" />
1768       <field name="type">other</field>
1769       <field name="user_type" ref="user_type_asset" />
1770     </record>
1771
1772     <record id="chart_454" model="account.account.template">
1773       <field name="code">454</field>
1774       <field name="name">Activos intangíveis em curso</field>
1775       <field ref="chart_45" name="parent_id" />
1776       <field name="type">other</field>
1777       <field name="user_type" ref="user_type_asset" />
1778     </record>
1779
1780     <record id="chart_455" model="account.account.template">
1781       <field name="code">455</field>
1782       <field name="name">Adiantamentos por conta de investimentos</field>
1783       <field ref="chart_45" name="parent_id" />
1784       <field name="type">other</field>
1785       <field name="user_type" ref="user_type_asset" />
1786     </record>
1787
1788     <record id="chart_459" model="account.account.template">
1789       <field name="code">459</field>
1790       <field name="name">Perdas por imparidade acumuladas</field>
1791       <field ref="chart_45" name="parent_id" />
1792       <field name="type">other</field>
1793       <field name="user_type" ref="user_type_asset" />
1794     </record>
1795
1796     <record id="chart_46" model="account.account.template">
1797       <field name="code">46</field>
1798       <field name="name">Activos não correntes detidos para venda</field>
1799       <field ref="chart_4" name="parent_id" />
1800       <field name="type">view</field>
1801       <field name="user_type" ref="user_type_asset" />
1802     </record>
1803
1804     <record id="chart_469" model="account.account.template">
1805       <field name="code">469</field>
1806       <field name="name">Perdas por imparidade acumuladas</field>
1807       <field ref="chart_46" name="parent_id" />
1808       <field name="type">other</field>
1809       <field name="user_type" ref="user_type_asset" />
1810     </record>
1811
1812     <record id="chart_5" model="account.account.template">
1813       <field name="code">5</field>
1814       <field name="name">Capital, reservas e resultados transitados</field>
1815       <field ref="chart_0" name="parent_id" />
1816       <field name="type">view</field>
1817       <field name="user_type" ref="user_type_view" />
1818     </record>
1819
1820     <record id="chart_51" model="account.account.template">
1821       <field name="code">51</field>
1822       <field name="name">Capital</field>
1823       <field ref="chart_5" name="parent_id" />
1824       <field name="type">other</field>
1825       <field name="user_type" ref="user_type_liability" />
1826     </record>
1827
1828     <record id="chart_52" model="account.account.template">
1829       <field name="code">52</field>
1830       <field name="name">Acções (quotas) próprias</field>
1831       <field ref="chart_5" name="parent_id" />
1832       <field name="type">view</field>
1833       <field name="user_type" ref="user_type_liability" />
1834     </record>
1835
1836     <record id="chart_521" model="account.account.template">
1837       <field name="code">521</field>
1838       <field name="name">Valor nominal</field>
1839       <field ref="chart_52" name="parent_id" />
1840       <field name="type">other</field>
1841       <field name="user_type" ref="user_type_liability" />
1842     </record>
1843
1844     <record id="chart_522" model="account.account.template">
1845       <field name="code">522</field>
1846       <field name="name">Descontos e prémios</field>
1847       <field ref="chart_52" name="parent_id" />
1848       <field name="type">other</field>
1849       <field name="user_type" ref="user_type_liability" />
1850     </record>
1851
1852     <record id="chart_53" model="account.account.template">
1853       <field name="code">53</field>
1854       <field name="name">Outros instrumentos de capital próprio</field>
1855       <field ref="chart_5" name="parent_id" />
1856       <field name="type">other</field>
1857       <field name="user_type" ref="user_type_liability" />
1858     </record>
1859
1860     <record id="chart_54" model="account.account.template">
1861       <field name="code">54</field>
1862       <field name="name">Prémios de emissão</field>
1863       <field ref="chart_5" name="parent_id" />
1864       <field name="type">other</field>
1865       <field name="user_type" ref="user_type_liability" />
1866     </record>
1867
1868     <record id="chart_55" model="account.account.template">
1869       <field name="code">55</field>
1870       <field name="name">Reservas</field>
1871       <field ref="chart_5" name="parent_id" />
1872       <field name="type">view</field>
1873       <field name="user_type" ref="user_type_liability" />
1874     </record>
1875
1876     <record id="chart_551" model="account.account.template">
1877       <field name="code">551</field>
1878       <field name="name">Reservas legais</field>
1879       <field ref="chart_55" name="parent_id" />
1880       <field name="type">other</field>
1881       <field name="user_type" ref="user_type_liability" />
1882     </record>
1883
1884     <record id="chart_552" model="account.account.template">
1885       <field name="code">552</field>
1886       <field name="name">Outras reservas</field>
1887       <field ref="chart_55" name="parent_id" />
1888       <field name="type">other</field>
1889       <field name="user_type" ref="user_type_liability" />
1890     </record>
1891
1892     <record id="chart_56" model="account.account.template">
1893       <field name="code">56</field>
1894       <field name="name">Resultados transitados</field>
1895       <field ref="chart_5" name="parent_id" />
1896       <field name="type">other</field>
1897       <field name="user_type" ref="user_type_liability" />
1898     </record>
1899
1900     <record id="chart_57" model="account.account.template">
1901       <field name="code">57</field>
1902       <field name="name">Ajustamentos em activos financeiros</field>
1903       <field ref="chart_5" name="parent_id" />
1904       <field name="type">view</field>
1905       <field name="user_type" ref="user_type_liability" />
1906     </record>
1907
1908     <record id="chart_571" model="account.account.template">
1909       <field name="code">571</field>
1910       <field name="name">Relacionados com o método da equivalência patrimonial</field>
1911       <field ref="chart_57" name="parent_id" />
1912       <field name="type">view</field>
1913       <field name="user_type" ref="user_type_liability" />
1914     </record>
1915
1916     <record id="chart_5711" model="account.account.template">
1917       <field name="code">5711</field>
1918       <field name="name">Ajustamentos de transição</field>
1919       <field ref="chart_571" name="parent_id" />
1920       <field name="type">other</field>
1921       <field name="user_type" ref="user_type_liability" />
1922     </record>
1923
1924     <record id="chart_5712" model="account.account.template">
1925       <field name="code">5712</field>
1926       <field name="name">Lucros não atribuídos</field>
1927       <field ref="chart_571" name="parent_id" />
1928       <field name="type">other</field>
1929       <field name="user_type" ref="user_type_liability" />
1930     </record>
1931
1932     <record id="chart_5713" model="account.account.template">
1933       <field name="code">5713</field>
1934       <field name="name">Decorrentes de outras variações nos capitais próprios d</field>
1935       <field ref="chart_571" name="parent_id" />
1936       <field name="type">other</field>
1937       <field name="user_type" ref="user_type_liability" />
1938     </record>
1939
1940     <record id="chart_579" model="account.account.template">
1941       <field name="code">579</field>
1942       <field name="name">Outros</field>
1943       <field ref="chart_57" name="parent_id" />
1944       <field name="type">other</field>
1945       <field name="user_type" ref="user_type_liability" />
1946     </record>
1947
1948     <record id="chart_58" model="account.account.template">
1949       <field name="code">58</field>
1950       <field name="name">Excedentes de revalor. de activos fixos tangíveis e int</field>
1951       <field ref="chart_5" name="parent_id" />
1952       <field name="type">view</field>
1953       <field name="user_type" ref="user_type_liability" />
1954     </record>
1955
1956     <record id="chart_581" model="account.account.template">
1957       <field name="code">581</field>
1958       <field name="name">Reavaliações decorrentes de diplomas legais</field>
1959       <field ref="chart_58" name="parent_id" />
1960       <field name="type">view</field>
1961       <field name="user_type" ref="user_type_liability" />
1962     </record>
1963
1964     <record id="chart_5811" model="account.account.template">
1965       <field name="code">5811</field>
1966       <field name="name">Antes de imposto sobre o rendimento</field>
1967       <field ref="chart_581" name="parent_id" />
1968       <field name="type">other</field>
1969       <field name="user_type" ref="user_type_liability" />
1970     </record>
1971
1972     <record id="chart_5812" model="account.account.template">
1973       <field name="code">5812</field>
1974       <field name="name">Impostos diferidos</field>
1975       <field ref="chart_581" name="parent_id" />
1976       <field name="type">other</field>
1977       <field name="user_type" ref="user_type_liability" />
1978     </record>
1979
1980     <record id="chart_589" model="account.account.template">
1981       <field name="code">589</field>
1982       <field name="name">Outros excedentes</field>
1983       <field ref="chart_58" name="parent_id" />
1984       <field name="type">view</field>
1985       <field name="user_type" ref="user_type_liability" />
1986     </record>
1987
1988     <record id="chart_5891" model="account.account.template">
1989       <field name="code">5891</field>
1990       <field name="name">Antes de imposto sobre o rendimento</field>
1991       <field ref="chart_589" name="parent_id" />
1992       <field name="type">other</field>
1993       <field name="user_type" ref="user_type_liability" />
1994     </record>
1995
1996     <record id="chart_5892" model="account.account.template">
1997       <field name="code">5892</field>
1998       <field name="name">Impostos diferidos</field>
1999       <field ref="chart_589" name="parent_id" />
2000       <field name="type">other</field>
2001       <field name="user_type" ref="user_type_liability" />
2002     </record>
2003
2004     <record id="chart_59" model="account.account.template">
2005       <field name="code">59</field>
2006       <field name="name">Outras variações no capital próprio</field>
2007       <field ref="chart_5" name="parent_id" />
2008       <field name="type">view</field>
2009       <field name="user_type" ref="user_type_liability" />
2010     </record>
2011
2012     <record id="chart_591" model="account.account.template">
2013       <field name="code">591</field>
2014       <field name="name">Diferenças de conversão de demonstrações financeiras</field>
2015       <field ref="chart_59" name="parent_id" />
2016       <field name="type">other</field>
2017       <field name="user_type" ref="user_type_liability" />
2018     </record>
2019
2020     <record id="chart_592" model="account.account.template">
2021       <field name="code">592</field>
2022       <field name="name">Ajustamentos por impostos diferidos</field>
2023       <field ref="chart_59" name="parent_id" />
2024       <field name="type">other</field>
2025       <field name="user_type" ref="user_type_liability" />
2026     </record>
2027
2028     <record id="chart_593" model="account.account.template">
2029       <field name="code">593</field>
2030       <field name="name">Subsídios</field>
2031       <field ref="chart_59" name="parent_id" />
2032       <field name="type">other</field>
2033       <field name="user_type" ref="user_type_liability" />
2034     </record>
2035
2036     <record id="chart_594" model="account.account.template">
2037       <field name="code">594</field>
2038       <field name="name">Doações</field>
2039       <field ref="chart_59" name="parent_id" />
2040       <field name="type">other</field>
2041       <field name="user_type" ref="user_type_liability" />
2042     </record>
2043
2044     <record id="chart_599" model="account.account.template">
2045       <field name="code">599</field>
2046       <field name="name">Outras</field>
2047       <field ref="chart_59" name="parent_id" />
2048       <field name="type">other</field>
2049       <field name="user_type" ref="user_type_liability" />
2050     </record>
2051
2052     <record id="chart_6" model="account.account.template">
2053       <field name="code">6</field>
2054       <field name="name">Gastos</field>
2055       <field ref="chart_0" name="parent_id" />
2056       <field name="type">view</field>
2057       <field name="user_type" ref="user_type_view" />
2058     </record>
2059
2060     <record id="chart_61" model="account.account.template">
2061       <field name="code">61</field>
2062       <field name="name">Custo das mercadorias vendidas e matérias consumidas</field>
2063       <field ref="chart_6" name="parent_id" />
2064       <field name="type">view</field>
2065       <field name="user_type" ref="user_type_expense" />
2066     </record>
2067
2068     <record id="chart_611" model="account.account.template">
2069       <field name="code">611</field>
2070       <field name="name">Mercadorias</field>
2071       <field ref="chart_61" name="parent_id" />
2072       <field name="type">other</field>
2073       <field name="user_type" ref="user_type_expense" />
2074     </record>
2075
2076     <record id="chart_612" model="account.account.template">
2077       <field name="code">612</field>
2078       <field name="name">Matérias primas, subsidiárias e de consumo</field>
2079       <field ref="chart_61" name="parent_id" />
2080       <field name="type">other</field>
2081       <field name="user_type" ref="user_type_expense" />
2082     </record>
2083
2084     <record id="chart_613" model="account.account.template">
2085       <field name="code">613</field>
2086       <field name="name">Activos biológicos (compras)</field>
2087       <field ref="chart_61" name="parent_id" />
2088       <field name="type">other</field>
2089       <field name="user_type" ref="user_type_expense" />
2090     </record>
2091
2092     <record id="chart_62" model="account.account.template">
2093       <field name="code">62</field>
2094       <field name="name">Fornecimentos e serviços externos</field>
2095       <field ref="chart_6" name="parent_id" />
2096       <field name="type">view</field>
2097       <field name="user_type" ref="user_type_expense" />
2098     </record>
2099
2100     <record id="chart_621" model="account.account.template">
2101       <field name="code">621</field>
2102       <field name="name">Subcontratos</field>
2103       <field ref="chart_62" name="parent_id" />
2104       <field name="type">other</field>
2105       <field name="user_type" ref="user_type_expense" />
2106     </record>
2107
2108     <record id="chart_622" model="account.account.template">
2109       <field name="code">622</field>
2110       <field name="name">Trabalhos especializados</field>
2111       <field ref="chart_62" name="parent_id" />
2112       <field name="type">view</field>
2113       <field name="user_type" ref="user_type_expense" />
2114     </record>
2115
2116     <record id="chart_6221" model="account.account.template">
2117       <field name="code">6221</field>
2118       <field name="name">Trabalhos especializados</field>
2119       <field ref="chart_622" name="parent_id" />
2120       <field name="type">other</field>
2121       <field name="user_type" ref="user_type_expense" />
2122     </record>
2123
2124     <record id="chart_6222" model="account.account.template">
2125       <field name="code">6222</field>
2126       <field name="name">Publicidade e propaganda</field>
2127       <field ref="chart_622" name="parent_id" />
2128       <field name="type">other</field>
2129       <field name="user_type" ref="user_type_expense" />
2130     </record>
2131
2132     <record id="chart_6223" model="account.account.template">
2133       <field name="code">6223</field>
2134       <field name="name">Vigilância e segurança</field>
2135       <field ref="chart_622" name="parent_id" />
2136       <field name="type">other</field>
2137       <field name="user_type" ref="user_type_expense" />
2138     </record>
2139
2140     <record id="chart_6224" model="account.account.template">
2141       <field name="code">6224</field>
2142       <field name="name">Honorários</field>
2143       <field ref="chart_622" name="parent_id" />
2144       <field name="type">other</field>
2145       <field name="user_type" ref="user_type_expense" />
2146     </record>
2147
2148     <record id="chart_6225" model="account.account.template">
2149       <field name="code">6225</field>
2150       <field name="name">Comissões</field>
2151       <field ref="chart_622" name="parent_id" />
2152       <field name="type">other</field>
2153       <field name="user_type" ref="user_type_expense" />
2154     </record>
2155
2156     <record id="chart_6226" model="account.account.template">
2157       <field name="code">6226</field>
2158       <field name="name">Conservação e reparação</field>
2159       <field ref="chart_622" name="parent_id" />
2160       <field name="type">other</field>
2161       <field name="user_type" ref="user_type_expense" />
2162     </record>
2163
2164     <record id="chart_6228" model="account.account.template">
2165       <field name="code">6228</field>
2166       <field name="name">Outros</field>
2167       <field ref="chart_622" name="parent_id" />
2168       <field name="type">other</field>
2169       <field name="user_type" ref="user_type_expense" />
2170     </record>
2171
2172     <record id="chart_623" model="account.account.template">
2173       <field name="code">623</field>
2174       <field name="name">Materiais</field>
2175       <field ref="chart_62" name="parent_id" />
2176       <field name="type">view</field>
2177       <field name="user_type" ref="user_type_expense" />
2178     </record>
2179
2180     <record id="chart_6231" model="account.account.template">
2181       <field name="code">6231</field>
2182       <field name="name">Ferramentas e utensílios de desgaste rápido</field>
2183       <field ref="chart_623" name="parent_id" />
2184       <field name="type">other</field>
2185       <field name="user_type" ref="user_type_expense" />
2186     </record>
2187
2188     <record id="chart_6232" model="account.account.template">
2189       <field name="code">6232</field>
2190       <field name="name">Livros de documentação técnica</field>
2191       <field ref="chart_623" name="parent_id" />
2192       <field name="type">other</field>
2193       <field name="user_type" ref="user_type_expense" />
2194     </record>
2195
2196     <record id="chart_6233" model="account.account.template">
2197       <field name="code">6233</field>
2198       <field name="name">Material de escritório</field>
2199       <field ref="chart_623" name="parent_id" />
2200       <field name="type">other</field>
2201       <field name="user_type" ref="user_type_expense" />
2202     </record>
2203
2204     <record id="chart_6234" model="account.account.template">
2205       <field name="code">6234</field>
2206       <field name="name">Artigos de oferta</field>
2207       <field ref="chart_623" name="parent_id" />
2208       <field name="type">other</field>
2209       <field name="user_type" ref="user_type_expense" />
2210     </record>
2211
2212     <record id="chart_6238" model="account.account.template">
2213       <field name="code">6238</field>
2214       <field name="name">Outros</field>
2215       <field ref="chart_623" name="parent_id" />
2216       <field name="type">other</field>
2217       <field name="user_type" ref="user_type_expense" />
2218     </record>
2219
2220     <record id="chart_624" model="account.account.template">
2221       <field name="code">624</field>
2222       <field name="name">Energia e fluídos</field>
2223       <field ref="chart_62" name="parent_id" />
2224       <field name="type">view</field>
2225       <field name="user_type" ref="user_type_expense" />
2226     </record>
2227
2228     <record id="chart_6241" model="account.account.template">
2229       <field name="code">6241</field>
2230       <field name="name">Electricidade</field>
2231       <field ref="chart_624" name="parent_id" />
2232       <field name="type">other</field>
2233       <field name="user_type" ref="user_type_expense" />
2234     </record>
2235
2236     <record id="chart_6242" model="account.account.template">
2237       <field name="code">6242</field>
2238       <field name="name">Combustíveis</field>
2239       <field ref="chart_624" name="parent_id" />
2240       <field name="type">other</field>
2241       <field name="user_type" ref="user_type_expense" />
2242     </record>
2243
2244     <record id="chart_6243" model="account.account.template">
2245       <field name="code">6243</field>
2246       <field name="name">Água</field>
2247       <field ref="chart_624" name="parent_id" />
2248       <field name="type">other</field>
2249       <field name="user_type" ref="user_type_expense" />
2250     </record>
2251
2252     <record id="chart_6248" model="account.account.template">
2253       <field name="code">6248</field>
2254       <field name="name">Outros</field>
2255       <field ref="chart_624" name="parent_id" />
2256       <field name="type">other</field>
2257       <field name="user_type" ref="user_type_expense" />
2258     </record>
2259
2260     <record id="chart_625" model="account.account.template">
2261       <field name="code">625</field>
2262       <field name="name">Deslocações, estadas e transportes</field>
2263       <field ref="chart_62" name="parent_id" />
2264       <field name="type">view</field>
2265       <field name="user_type" ref="user_type_expense" />
2266     </record>
2267
2268     <record id="chart_6251" model="account.account.template">
2269       <field name="code">6251</field>
2270       <field name="name">Deslocações e estadas</field>
2271       <field ref="chart_625" name="parent_id" />
2272       <field name="type">other</field>
2273       <field name="user_type" ref="user_type_expense" />
2274     </record>
2275
2276     <record id="chart_6252" model="account.account.template">
2277       <field name="code">6252</field>
2278       <field name="name">Transporte de pessoal</field>
2279       <field ref="chart_625" name="parent_id" />
2280       <field name="type">other</field>
2281       <field name="user_type" ref="user_type_expense" />
2282     </record>
2283
2284     <record id="chart_6253" model="account.account.template">
2285       <field name="code">6253</field>
2286       <field name="name">Transportes de mercadorias</field>
2287       <field ref="chart_625" name="parent_id" />
2288       <field name="type">other</field>
2289       <field name="user_type" ref="user_type_expense" />
2290     </record>
2291
2292     <record id="chart_6258" model="account.account.template">
2293       <field name="code">6258</field>
2294       <field name="name">Outros</field>
2295       <field ref="chart_625" name="parent_id" />
2296       <field name="type">other</field>
2297       <field name="user_type" ref="user_type_expense" />
2298     </record>
2299
2300     <record id="chart_626" model="account.account.template">
2301       <field name="code">626</field>
2302       <field name="name">Serviços diversos</field>
2303       <field ref="chart_62" name="parent_id" />
2304       <field name="type">view</field>
2305       <field name="user_type" ref="user_type_expense" />
2306     </record>
2307
2308     <record id="chart_6261" model="account.account.template">
2309       <field name="code">6261</field>
2310       <field name="name">Rendas e alugueres</field>
2311       <field ref="chart_626" name="parent_id" />
2312       <field name="type">other</field>
2313       <field name="user_type" ref="user_type_expense" />
2314     </record>
2315
2316     <record id="chart_6262" model="account.account.template">
2317       <field name="code">6262</field>
2318       <field name="name">Comunicação</field>
2319       <field ref="chart_626" name="parent_id" />
2320       <field name="type">other</field>
2321       <field name="user_type" ref="user_type_expense" />
2322     </record>
2323
2324     <record id="chart_6263" model="account.account.template">
2325       <field name="code">6263</field>
2326       <field name="name">Seguros</field>
2327       <field ref="chart_626" name="parent_id" />
2328       <field name="type">other</field>
2329       <field name="user_type" ref="user_type_expense" />
2330     </record>
2331
2332     <record id="chart_6264" model="account.account.template">
2333       <field name="code">6264</field>
2334       <field name="name">Royalties</field>
2335       <field ref="chart_626" name="parent_id" />
2336       <field name="type">other</field>
2337       <field name="user_type" ref="user_type_expense" />
2338     </record>
2339
2340     <record id="chart_6265" model="account.account.template">
2341       <field name="code">6265</field>
2342       <field name="name">Contencioso e notariado</field>
2343       <field ref="chart_626" name="parent_id" />
2344       <field name="type">other</field>
2345       <field name="user_type" ref="user_type_expense" />
2346     </record>
2347
2348     <record id="chart_6266" model="account.account.template">
2349       <field name="code">6266</field>
2350       <field name="name">Despesas de representação</field>
2351       <field ref="chart_626" name="parent_id" />
2352       <field name="type">other</field>
2353       <field name="user_type" ref="user_type_expense" />
2354     </record>
2355
2356     <record id="chart_6267" model="account.account.template">
2357       <field name="code">6267</field>
2358       <field name="name">Limpeza, higiene e conforto</field>
2359       <field ref="chart_626" name="parent_id" />
2360       <field name="type">other</field>
2361       <field name="user_type" ref="user_type_expense" />
2362     </record>
2363
2364     <record id="chart_6268" model="account.account.template">
2365       <field name="code">6268</field>
2366       <field name="name">Outros serviços</field>
2367       <field ref="chart_626" name="parent_id" />
2368       <field name="type">other</field>
2369       <field name="user_type" ref="user_type_expense" />
2370     </record>
2371
2372     <record id="chart_63" model="account.account.template">
2373       <field name="code">63</field>
2374       <field name="name">Gastos com o pessoal</field>
2375       <field ref="chart_6" name="parent_id" />
2376       <field name="type">view</field>
2377       <field name="user_type" ref="user_type_expense" />
2378     </record>
2379
2380     <record id="chart_631" model="account.account.template">
2381       <field name="code">631</field>
2382       <field name="name">Remunerações dos órgãos sociais</field>
2383       <field ref="chart_63" name="parent_id" />
2384       <field name="type">other</field>
2385       <field name="user_type" ref="user_type_expense" />
2386     </record>
2387
2388     <record id="chart_632" model="account.account.template">
2389       <field name="code">632</field>
2390       <field name="name">Remunerações do pessoal</field>
2391       <field ref="chart_63" name="parent_id" />
2392       <field name="type">other</field>
2393       <field name="user_type" ref="user_type_expense" />
2394     </record>
2395
2396     <record id="chart_633" model="account.account.template">
2397       <field name="code">633</field>
2398       <field name="name">Benefícios pós emprego</field>
2399       <field ref="chart_63" name="parent_id" />
2400       <field name="type">view</field>
2401       <field name="user_type" ref="user_type_expense" />
2402     </record>
2403
2404     <record id="chart_6331" model="account.account.template">
2405       <field name="code">6331</field>
2406       <field name="name">Prémios para pensões</field>
2407       <field ref="chart_633" name="parent_id" />
2408       <field name="type">other</field>
2409       <field name="user_type" ref="user_type_expense" />
2410     </record>
2411
2412     <record id="chart_6332" model="account.account.template">
2413       <field name="code">6332</field>
2414       <field name="name">Outros benefícios</field>
2415       <field ref="chart_633" name="parent_id" />
2416       <field name="type">other</field>
2417       <field name="user_type" ref="user_type_expense" />
2418     </record>
2419
2420     <record id="chart_634" model="account.account.template">
2421       <field name="code">634</field>
2422       <field name="name">Indemnizações</field>
2423       <field ref="chart_63" name="parent_id" />
2424       <field name="type">other</field>
2425       <field name="user_type" ref="user_type_expense" />
2426     </record>
2427
2428     <record id="chart_635" model="account.account.template">
2429       <field name="code">635</field>
2430       <field name="name">Encargos sobre remunerações</field>
2431       <field ref="chart_63" name="parent_id" />
2432       <field name="type">other</field>
2433       <field name="user_type" ref="user_type_expense" />
2434     </record>
2435
2436     <record id="chart_636" model="account.account.template">
2437       <field name="code">636</field>
2438       <field name="name">Seguros de acidentes no trabalho e doenças profissionais</field>
2439       <field ref="chart_63" name="parent_id" />
2440       <field name="type">other</field>
2441       <field name="user_type" ref="user_type_expense" />
2442     </record>
2443
2444     <record id="chart_637" model="account.account.template">
2445       <field name="code">637</field>
2446       <field name="name">Gastos de acção social</field>
2447       <field ref="chart_63" name="parent_id" />
2448       <field name="type">other</field>
2449       <field name="user_type" ref="user_type_expense" />
2450     </record>
2451
2452     <record id="chart_638" model="account.account.template">
2453       <field name="code">638</field>
2454       <field name="name">Outros gastos com o pessoal</field>
2455       <field ref="chart_63" name="parent_id" />
2456       <field name="type">other</field>
2457       <field name="user_type" ref="user_type_expense" />
2458     </record>
2459
2460     <record id="chart_64" model="account.account.template">
2461       <field name="code">64</field>
2462       <field name="name">Gastos de depreciação e de amortização</field>
2463       <field ref="chart_6" name="parent_id" />
2464       <field name="type">view</field>
2465       <field name="user_type" ref="user_type_expense" />
2466     </record>
2467
2468     <record id="chart_641" model="account.account.template">
2469       <field name="code">641</field>
2470       <field name="name">Propriedades de investimento</field>
2471       <field ref="chart_64" name="parent_id" />
2472       <field name="type">other</field>
2473       <field name="user_type" ref="user_type_expense" />
2474     </record>
2475
2476     <record id="chart_642" model="account.account.template">
2477       <field name="code">642</field>
2478       <field name="name">Activos fixos tangíveis</field>
2479       <field ref="chart_64" name="parent_id" />
2480       <field name="type">other</field>
2481       <field name="user_type" ref="user_type_expense" />
2482     </record>
2483
2484     <record id="chart_643" model="account.account.template">
2485       <field name="code">643</field>
2486       <field name="name">Activos intangíveis</field>
2487       <field ref="chart_64" name="parent_id" />
2488       <field name="type">other</field>
2489       <field name="user_type" ref="user_type_expense" />
2490     </record>
2491
2492     <record id="chart_65" model="account.account.template">
2493       <field name="code">65</field>
2494       <field name="name">Perdas por imparidade</field>
2495       <field ref="chart_6" name="parent_id" />
2496       <field name="type">view</field>
2497       <field name="user_type" ref="user_type_expense" />
2498     </record>
2499
2500     <record id="chart_651" model="account.account.template">
2501       <field name="code">651</field>
2502       <field name="name">Em dívidas a receber</field>
2503       <field ref="chart_65" name="parent_id" />
2504       <field name="type">view</field>
2505       <field name="user_type" ref="user_type_expense" />
2506     </record>
2507
2508     <record id="chart_6511" model="account.account.template">
2509       <field name="code">6511</field>
2510       <field name="name">Clientes</field>
2511       <field ref="chart_651" name="parent_id" />
2512       <field name="type">other</field>
2513       <field name="user_type" ref="user_type_expense" />
2514     </record>
2515
2516     <record id="chart_6512" model="account.account.template">
2517       <field name="code">6512</field>
2518       <field name="name">Outros devedores</field>
2519       <field ref="chart_651" name="parent_id" />
2520       <field name="type">other</field>
2521       <field name="user_type" ref="user_type_expense" />
2522     </record>
2523
2524     <record id="chart_652" model="account.account.template">
2525       <field name="code">652</field>
2526       <field name="name">Em inventários</field>
2527       <field ref="chart_65" name="parent_id" />
2528       <field name="type">other</field>
2529       <field name="user_type" ref="user_type_expense" />
2530     </record>
2531
2532     <record id="chart_653" model="account.account.template">
2533       <field name="code">653</field>
2534       <field name="name">Em investimentos financeiros</field>
2535       <field ref="chart_65" name="parent_id" />
2536       <field name="type">other</field>
2537       <field name="user_type" ref="user_type_expense" />
2538     </record>
2539
2540     <record id="chart_654" model="account.account.template">
2541       <field name="code">654</field>
2542       <field name="name">Em propriedades de investimento</field>
2543       <field ref="chart_65" name="parent_id" />
2544       <field name="type">other</field>
2545       <field name="user_type" ref="user_type_expense" />
2546     </record>
2547
2548     <record id="chart_655" model="account.account.template">
2549       <field name="code">655</field>
2550       <field name="name">Em activos fixos tangíveis</field>
2551       <field ref="chart_65" name="parent_id" />
2552       <field name="type">other</field>
2553       <field name="user_type" ref="user_type_expense" />
2554     </record>
2555
2556     <record id="chart_656" model="account.account.template">
2557       <field name="code">656</field>
2558       <field name="name">Em activos intangíveis</field>
2559       <field ref="chart_65" name="parent_id" />
2560       <field name="type">other</field>
2561       <field name="user_type" ref="user_type_expense" />
2562     </record>
2563
2564     <record id="chart_657" model="account.account.template">
2565       <field name="code">657</field>
2566       <field name="name">Em investimentos em curso</field>
2567       <field ref="chart_65" name="parent_id" />
2568       <field name="type">other</field>
2569       <field name="user_type" ref="user_type_expense" />
2570     </record>
2571
2572     <record id="chart_658" model="account.account.template">
2573       <field name="code">658</field>
2574       <field name="name">Em activos não correntes detidos para venda</field>
2575       <field ref="chart_65" name="parent_id" />
2576       <field name="type">other</field>
2577       <field name="user_type" ref="user_type_expense" />
2578     </record>
2579
2580     <record id="chart_66" model="account.account.template">
2581       <field name="code">66</field>
2582       <field name="name">Perdas por reduções de justo valor</field>
2583       <field ref="chart_6" name="parent_id" />
2584       <field name="type">view</field>
2585       <field name="user_type" ref="user_type_expense" />
2586     </record>
2587
2588     <record id="chart_661" model="account.account.template">
2589       <field name="code">661</field>
2590       <field name="name">Em instrumentos financeiros</field>
2591       <field ref="chart_66" name="parent_id" />
2592       <field name="type">other</field>
2593       <field name="user_type" ref="user_type_expense" />
2594     </record>
2595
2596     <record id="chart_662" model="account.account.template">
2597       <field name="code">662</field>
2598       <field name="name">Em investimentos financeiros</field>
2599       <field ref="chart_66" name="parent_id" />
2600       <field name="type">other</field>
2601       <field name="user_type" ref="user_type_expense" />
2602     </record>
2603
2604     <record id="chart_663" model="account.account.template">
2605       <field name="code">663</field>
2606       <field name="name">Em propriedades de investimento</field>
2607       <field ref="chart_66" name="parent_id" />
2608       <field name="type">other</field>
2609       <field name="user_type" ref="user_type_expense" />
2610     </record>
2611
2612     <record id="chart_664" model="account.account.template">
2613       <field name="code">664</field>
2614       <field name="name">Em activos biológicos</field>
2615       <field ref="chart_66" name="parent_id" />
2616       <field name="type">other</field>
2617       <field name="user_type" ref="user_type_expense" />
2618     </record>
2619
2620     <record id="chart_67" model="account.account.template">
2621       <field name="code">67</field>
2622       <field name="name">Provisões do período</field>
2623       <field ref="chart_6" name="parent_id" />
2624       <field name="type">view</field>
2625       <field name="user_type" ref="user_type_expense" />
2626     </record>
2627
2628     <record id="chart_671" model="account.account.template">
2629       <field name="code">671</field>
2630       <field name="name">Impostos</field>
2631       <field ref="chart_67" name="parent_id" />
2632       <field name="type">other</field>
2633       <field name="user_type" ref="user_type_expense" />
2634     </record>
2635
2636     <record id="chart_672" model="account.account.template">
2637       <field name="code">672</field>
2638       <field name="name">Garantias a clientes</field>
2639       <field ref="chart_67" name="parent_id" />
2640       <field name="type">other</field>
2641       <field name="user_type" ref="user_type_expense" />
2642     </record>
2643
2644     <record id="chart_673" model="account.account.template">
2645       <field name="code">673</field>
2646       <field name="name">Processos judiciais em curso</field>
2647       <field ref="chart_67" name="parent_id" />
2648       <field name="type">other</field>
2649       <field name="user_type" ref="user_type_expense" />
2650     </record>
2651
2652     <record id="chart_674" model="account.account.template">
2653       <field name="code">674</field>
2654       <field name="name">Acidentes de trabalho e doenças profissionais</field>
2655       <field ref="chart_67" name="parent_id" />
2656       <field name="type">other</field>
2657       <field name="user_type" ref="user_type_expense" />
2658     </record>
2659
2660     <record id="chart_675" model="account.account.template">
2661       <field name="code">675</field>
2662       <field name="name">Matérias ambientais</field>
2663       <field ref="chart_67" name="parent_id" />
2664       <field name="type">other</field>
2665       <field name="user_type" ref="user_type_expense" />
2666     </record>
2667
2668     <record id="chart_676" model="account.account.template">
2669       <field name="code">676</field>
2670       <field name="name">Contratos onerosos</field>
2671       <field ref="chart_67" name="parent_id" />
2672       <field name="type">other</field>
2673       <field name="user_type" ref="user_type_expense" />
2674     </record>
2675
2676     <record id="chart_677" model="account.account.template">
2677       <field name="code">677</field>
2678       <field name="name">Reestruturação</field>
2679       <field ref="chart_67" name="parent_id" />
2680       <field name="type">other</field>
2681       <field name="user_type" ref="user_type_expense" />
2682     </record>
2683
2684     <record id="chart_678" model="account.account.template">
2685       <field name="code">678</field>
2686       <field name="name">Outras provisões</field>
2687       <field ref="chart_67" name="parent_id" />
2688       <field name="type">other</field>
2689       <field name="user_type" ref="user_type_expense" />
2690     </record>
2691
2692     <record id="chart_68" model="account.account.template">
2693       <field name="code">68</field>
2694       <field name="name">Outros gastos e perdas</field>
2695       <field ref="chart_6" name="parent_id" />
2696       <field name="type">view</field>
2697       <field name="user_type" ref="user_type_expense" />
2698     </record>
2699
2700     <record id="chart_681" model="account.account.template">
2701       <field name="code">681</field>
2702       <field name="name">Impostos</field>
2703       <field ref="chart_68" name="parent_id" />
2704       <field name="type">view</field>
2705       <field name="user_type" ref="user_type_expense" />
2706     </record>
2707
2708     <record id="chart_6811" model="account.account.template">
2709       <field name="code">6811</field>
2710       <field name="name">Impostos directos</field>
2711       <field ref="chart_681" name="parent_id" />
2712       <field name="type">other</field>
2713       <field name="user_type" ref="user_type_expense" />
2714     </record>
2715
2716     <record id="chart_6812" model="account.account.template">
2717       <field name="code">6812</field>
2718       <field name="name">Impostos indirectos</field>
2719       <field ref="chart_681" name="parent_id" />
2720       <field name="type">other</field>
2721       <field name="user_type" ref="user_type_expense" />
2722     </record>
2723
2724     <record id="chart_6813" model="account.account.template">
2725       <field name="code">6813</field>
2726       <field name="name">Taxas</field>
2727       <field ref="chart_681" name="parent_id" />
2728       <field name="type">other</field>
2729       <field name="user_type" ref="user_type_expense" />
2730     </record>
2731
2732     <record id="chart_682" model="account.account.template">
2733       <field name="code">682</field>
2734       <field name="name">Descontos de pronto pagamento concedidos</field>
2735       <field ref="chart_68" name="parent_id" />
2736       <field name="type">other</field>
2737       <field name="user_type" ref="user_type_expense" />
2738     </record>
2739
2740     <record id="chart_683" model="account.account.template">
2741       <field name="code">683</field>
2742       <field name="name">Dívidas incobráveis</field>
2743       <field ref="chart_68" name="parent_id" />
2744       <field name="type">other</field>
2745       <field name="user_type" ref="user_type_expense" />
2746     </record>
2747
2748     <record id="chart_684" model="account.account.template">
2749       <field name="code">684</field>
2750       <field name="name">Perdas em inventários</field>
2751       <field ref="chart_68" name="parent_id" />
2752       <field name="type">view</field>
2753       <field name="user_type" ref="user_type_expense" />
2754     </record>
2755
2756     <record id="chart_6841" model="account.account.template">
2757       <field name="code">6841</field>
2758       <field name="name">Sinistros</field>
2759       <field ref="chart_684" name="parent_id" />
2760       <field name="type">other</field>
2761       <field name="user_type" ref="user_type_expense" />
2762     </record>
2763
2764     <record id="chart_6842" model="account.account.template">
2765       <field name="code">6842</field>
2766       <field name="name">Quebras</field>
2767       <field ref="chart_684" name="parent_id" />
2768       <field name="type">other</field>
2769       <field name="user_type" ref="user_type_expense" />
2770     </record>
2771
2772     <record id="chart_6848" model="account.account.template">
2773       <field name="code">6848</field>
2774       <field name="name">Outras perdas</field>
2775       <field ref="chart_684" name="parent_id" />
2776       <field name="type">other</field>
2777       <field name="user_type" ref="user_type_expense" />
2778     </record>
2779
2780     <record id="chart_685" model="account.account.template">
2781       <field name="code">685</field>
2782       <field name="name">Gastos e perdas em subsid. , assoc. e empreend. conjuntos</field>
2783       <field ref="chart_68" name="parent_id" />
2784       <field name="type">view</field>
2785       <field name="user_type" ref="user_type_expense" />
2786     </record>
2787
2788     <record id="chart_6851" model="account.account.template">
2789       <field name="code">6851</field>
2790       <field name="name">Cobertura de prejuízos</field>
2791       <field ref="chart_685" name="parent_id" />
2792       <field name="type">other</field>
2793       <field name="user_type" ref="user_type_expense" />
2794     </record>
2795
2796     <record id="chart_6852" model="account.account.template">
2797       <field name="code">6852</field>
2798       <field name="name">Aplicação do método da equivalência patrimonial</field>
2799       <field ref="chart_685" name="parent_id" />
2800       <field name="type">other</field>
2801       <field name="user_type" ref="user_type_expense" />
2802     </record>
2803
2804     <record id="chart_6853" model="account.account.template">
2805       <field name="code">6853</field>
2806       <field name="name">Alienações</field>
2807       <field ref="chart_685" name="parent_id" />
2808       <field name="type">other</field>
2809       <field name="user_type" ref="user_type_expense" />
2810     </record>
2811
2812     <record id="chart_6858" model="account.account.template">
2813       <field name="code">6858</field>
2814       <field name="name">Outros gastos e perdas</field>
2815       <field ref="chart_685" name="parent_id" />
2816       <field name="type">other</field>
2817       <field name="user_type" ref="user_type_expense" />
2818     </record>
2819
2820     <record id="chart_686" model="account.account.template">
2821       <field name="code">686</field>
2822       <field name="name">Gastos e perdas nos restantes investimentos financeiros</field>
2823       <field ref="chart_68" name="parent_id" />
2824       <field name="type">view</field>
2825       <field name="user_type" ref="user_type_expense" />
2826     </record>
2827
2828     <record id="chart_6861" model="account.account.template">
2829       <field name="code">6861</field>
2830       <field name="name">Cobertura de prejuízos</field>
2831       <field ref="chart_686" name="parent_id" />
2832       <field name="type">other</field>
2833       <field name="user_type" ref="user_type_expense" />
2834     </record>
2835
2836     <record id="chart_6862" model="account.account.template">
2837       <field name="code">6862</field>
2838       <field name="name">Alienações</field>
2839       <field ref="chart_686" name="parent_id" />
2840       <field name="type">other</field>
2841       <field name="user_type" ref="user_type_expense" />
2842     </record>
2843
2844     <record id="chart_6868" model="account.account.template">
2845       <field name="code">6868</field>
2846       <field name="name">Outros gastos e perdas</field>
2847       <field ref="chart_686" name="parent_id" />
2848       <field name="type">other</field>
2849       <field name="user_type" ref="user_type_expense" />
2850     </record>
2851
2852     <record id="chart_687" model="account.account.template">
2853       <field name="code">687</field>
2854       <field name="name">Gastos e perdas em investimentos não financeiros</field>
2855       <field ref="chart_68" name="parent_id" />
2856       <field name="type">view</field>
2857       <field name="user_type" ref="user_type_expense" />
2858     </record>
2859
2860     <record id="chart_6871" model="account.account.template">
2861       <field name="code">6871</field>
2862       <field name="name">Alienações</field>
2863       <field ref="chart_687" name="parent_id" />
2864       <field name="type">other</field>
2865       <field name="user_type" ref="user_type_expense" />
2866     </record>
2867
2868     <record id="chart_6872" model="account.account.template">
2869       <field name="code">6872</field>
2870       <field name="name">Sinistros</field>
2871       <field ref="chart_687" name="parent_id" />
2872       <field name="type">other</field>
2873       <field name="user_type" ref="user_type_expense" />
2874     </record>
2875
2876     <record id="chart_6873" model="account.account.template">
2877       <field name="code">6873</field>
2878       <field name="name">Abates</field>
2879       <field ref="chart_687" name="parent_id" />
2880       <field name="type">other</field>
2881       <field name="user_type" ref="user_type_expense" />
2882     </record>
2883
2884     <record id="chart_6874" model="account.account.template">
2885       <field name="code">6874</field>
2886       <field name="name">Gastos em propriedades de investimento</field>
2887       <field ref="chart_687" name="parent_id" />
2888       <field name="type">other</field>
2889       <field name="user_type" ref="user_type_expense" />
2890     </record>
2891
2892     <record id="chart_6878" model="account.account.template">
2893       <field name="code">6878</field>
2894       <field name="name">Outros gastos e perdas</field>
2895       <field ref="chart_687" name="parent_id" />
2896       <field name="type">other</field>
2897       <field name="user_type" ref="user_type_expense" />
2898     </record>
2899
2900     <record id="chart_688" model="account.account.template">
2901       <field name="code">688</field>
2902       <field name="name">Outros</field>
2903       <field ref="chart_68" name="parent_id" />
2904       <field name="type">view</field>
2905       <field name="user_type" ref="user_type_expense" />
2906     </record>
2907
2908     <record id="chart_6881" model="account.account.template">
2909       <field name="code">6881</field>
2910       <field name="name">Correcções relativas a períodos anteriores</field>
2911       <field ref="chart_688" name="parent_id" />
2912       <field name="type">other</field>
2913       <field name="user_type" ref="user_type_expense" />
2914     </record>
2915
2916     <record id="chart_6882" model="account.account.template">
2917       <field name="code">6882</field>
2918       <field name="name">Donativos</field>
2919       <field ref="chart_688" name="parent_id" />
2920       <field name="type">other</field>
2921       <field name="user_type" ref="user_type_expense" />
2922     </record>
2923
2924     <record id="chart_6883" model="account.account.template">
2925       <field name="code">6883</field>
2926       <field name="name">Quotizações</field>
2927       <field ref="chart_688" name="parent_id" />
2928       <field name="type">other</field>
2929       <field name="user_type" ref="user_type_expense" />
2930     </record>
2931
2932     <record id="chart_6884" model="account.account.template">
2933       <field name="code">6884</field>
2934       <field name="name">Ofertas e amostras de inventários</field>
2935       <field ref="chart_688" name="parent_id" />
2936       <field name="type">other</field>
2937       <field name="user_type" ref="user_type_expense" />
2938     </record>
2939
2940     <record id="chart_6885" model="account.account.template">
2941       <field name="code">6885</field>
2942       <field name="name">Insuficiência da estimativa para impostos</field>
2943       <field ref="chart_688" name="parent_id" />
2944       <field name="type">other</field>
2945       <field name="user_type" ref="user_type_expense" />
2946     </record>
2947
2948     <record id="chart_6886" model="account.account.template">
2949       <field name="code">6886</field>
2950       <field name="name">Perdas em instrumentos financeiros</field>
2951       <field ref="chart_688" name="parent_id" />
2952       <field name="type">other</field>
2953       <field name="user_type" ref="user_type_expense" />
2954     </record>
2955
2956     <record id="chart_6888" model="account.account.template">
2957       <field name="code">6888</field>
2958       <field name="name">Outros não especificados</field>
2959       <field ref="chart_688" name="parent_id" />
2960       <field name="type">other</field>
2961       <field name="user_type" ref="user_type_expense" />
2962     </record>
2963
2964     <record id="chart_69" model="account.account.template">
2965       <field name="code">69</field>
2966       <field name="name">Gastos e perdas de financiamento</field>
2967       <field ref="chart_6" name="parent_id" />
2968       <field name="type">view</field>
2969       <field name="user_type" ref="user_type_expense" />
2970     </record>
2971
2972     <record id="chart_691" model="account.account.template">
2973       <field name="code">691</field>
2974       <field name="name">Juros suportados</field>
2975       <field ref="chart_69" name="parent_id" />
2976       <field name="type">view</field>
2977       <field name="user_type" ref="user_type_expense" />
2978     </record>
2979
2980     <record id="chart_6911" model="account.account.template">
2981       <field name="code">6911</field>
2982       <field name="name">Juros de financiamento obtidos</field>
2983       <field ref="chart_691" name="parent_id" />
2984       <field name="type">other</field>
2985       <field name="user_type" ref="user_type_expense" />
2986     </record>
2987
2988     <record id="chart_6918" model="account.account.template">
2989       <field name="code">6918</field>
2990       <field name="name">Outros juros</field>
2991       <field ref="chart_691" name="parent_id" />
2992       <field name="type">other</field>
2993       <field name="user_type" ref="user_type_expense" />
2994     </record>
2995
2996     <record id="chart_692" model="account.account.template">
2997       <field name="code">692</field>
2998       <field name="name">Diferenças de câmbio desfavoráveis</field>
2999       <field ref="chart_69" name="parent_id" />
3000       <field name="type">view</field>
3001       <field name="user_type" ref="user_type_expense" />
3002     </record>
3003
3004     <record id="chart_6921" model="account.account.template">
3005       <field name="code">6921</field>
3006       <field name="name">Relativos a financiamentos obtidos</field>
3007       <field ref="chart_692" name="parent_id" />
3008       <field name="type">other</field>
3009       <field name="user_type" ref="user_type_expense" />
3010     </record>
3011
3012     <record id="chart_6928" model="account.account.template">
3013       <field name="code">6928</field>
3014       <field name="name">Outras</field>
3015       <field ref="chart_692" name="parent_id" />
3016       <field name="type">other</field>
3017       <field name="user_type" ref="user_type_expense" />
3018     </record>
3019
3020     <record id="chart_698" model="account.account.template">
3021       <field name="code">698</field>
3022       <field name="name">Outros gastos e perdas de financiamento</field>
3023       <field ref="chart_69" name="parent_id" />
3024       <field name="type">view</field>
3025       <field name="user_type" ref="user_type_expense" />
3026     </record>
3027
3028     <record id="chart_6981" model="account.account.template">
3029       <field name="code">6981</field>
3030       <field name="name">Relativos a financiamentos obtidos</field>
3031       <field ref="chart_698" name="parent_id" />
3032       <field name="type">other</field>
3033       <field name="user_type" ref="user_type_expense" />
3034     </record>
3035
3036     <record id="chart_6988" model="account.account.template">
3037       <field name="code">6988</field>
3038       <field name="name">Outros</field>
3039       <field ref="chart_698" name="parent_id" />
3040       <field name="type">other</field>
3041       <field name="user_type" ref="user_type_expense" />
3042     </record>
3043
3044     <record id="chart_7" model="account.account.template">
3045       <field name="code">7</field>
3046       <field name="name">Rendimentos</field>
3047       <field ref="chart_0" name="parent_id" />
3048       <field name="type">view</field>
3049       <field name="user_type" ref="user_type_view" />
3050     </record>
3051
3052     <record id="chart_71" model="account.account.template">
3053       <field name="code">71</field>
3054       <field name="name">Vendas</field>
3055       <field ref="chart_7" name="parent_id" />
3056       <field name="type">view</field>
3057       <field name="user_type" ref="user_type_income" />
3058     </record>
3059
3060     <record id="chart_711" model="account.account.template">
3061       <field name="code">711</field>
3062       <field name="name">Mercadoria</field>
3063       <field ref="chart_71" name="parent_id" />
3064       <field name="type">other</field>
3065       <field name="user_type" ref="user_type_income" />
3066     </record>
3067
3068     <record id="chart_712" model="account.account.template">
3069       <field name="code">712</field>
3070       <field name="name">Produtos acabados e intermédios</field>
3071       <field ref="chart_71" name="parent_id" />
3072       <field name="type">other</field>
3073       <field name="user_type" ref="user_type_income" />
3074     </record>
3075
3076     <record id="chart_713" model="account.account.template">
3077       <field name="code">713</field>
3078       <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
3079       <field ref="chart_71" name="parent_id" />
3080       <field name="type">other</field>
3081       <field name="user_type" ref="user_type_income" />
3082     </record>
3083
3084     <record id="chart_714" model="account.account.template">
3085       <field name="code">714</field>
3086       <field name="name">Activos biológicos</field>
3087       <field ref="chart_71" name="parent_id" />
3088       <field name="type">other</field>
3089       <field name="user_type" ref="user_type_income" />
3090     </record>
3091
3092     <record id="chart_716" model="account.account.template">
3093       <field name="code">716</field>
3094       <field name="name">Iva das vendas com imposto incluído</field>
3095       <field ref="chart_71" name="parent_id" />
3096       <field name="type">other</field>
3097       <field name="user_type" ref="user_type_income" />
3098     </record>
3099
3100     <record id="chart_717" model="account.account.template">
3101       <field name="code">717</field>
3102       <field name="name">Devoluções de vendas</field>
3103       <field ref="chart_71" name="parent_id" />
3104       <field name="type">other</field>
3105       <field name="user_type" ref="user_type_income" />
3106     </record>
3107
3108     <record id="chart_718" model="account.account.template">
3109       <field name="code">718</field>
3110       <field name="name">Descontos e abatimentos em vendas</field>
3111       <field ref="chart_71" name="parent_id" />
3112       <field name="type">other</field>
3113       <field name="user_type" ref="user_type_income" />
3114     </record>
3115
3116     <record id="chart_72" model="account.account.template">
3117       <field name="code">72</field>
3118       <field name="name">Prestações de serviços</field>
3119       <field ref="chart_7" name="parent_id" />
3120       <field name="type">view</field>
3121       <field name="user_type" ref="user_type_income" />
3122     </record>
3123
3124     <record id="chart_721" model="account.account.template">
3125       <field name="code">721</field>
3126       <field name="name">Serviço a</field>
3127       <field ref="chart_72" name="parent_id" />
3128       <field name="type">other</field>
3129       <field name="user_type" ref="user_type_income" />
3130     </record>
3131
3132     <record id="chart_722" model="account.account.template">
3133       <field name="code">722</field>
3134       <field name="name">Serviço b</field>
3135       <field ref="chart_72" name="parent_id" />
3136       <field name="type">other</field>
3137       <field name="user_type" ref="user_type_income" />
3138     </record>
3139
3140     <record id="chart_725" model="account.account.template">
3141       <field name="code">725</field>
3142       <field name="name">Serviços secundários</field>
3143       <field ref="chart_72" name="parent_id" />
3144       <field name="type">other</field>
3145       <field name="user_type" ref="user_type_income" />
3146     </record>
3147
3148     <record id="chart_726" model="account.account.template">
3149       <field name="code">726</field>
3150       <field name="name">Iva dos serviços com imposto incluído</field>
3151       <field ref="chart_72" name="parent_id" />
3152       <field name="type">other</field>
3153       <field name="user_type" ref="user_type_income" />
3154     </record>
3155
3156     <record id="chart_728" model="account.account.template">
3157       <field name="code">728</field>
3158       <field name="name">Descontos e abatimentos</field>
3159       <field ref="chart_72" name="parent_id" />
3160       <field name="type">other</field>
3161       <field name="user_type" ref="user_type_income" />
3162     </record>
3163
3164     <record id="chart_73" model="account.account.template">
3165       <field name="code">73</field>
3166       <field name="name">Variações nos inventários da produção</field>
3167       <field ref="chart_7" name="parent_id" />
3168       <field name="type">view</field>
3169       <field name="user_type" ref="user_type_income" />
3170     </record>
3171
3172     <record id="chart_731" model="account.account.template">
3173       <field name="code">731</field>
3174       <field name="name">Produtos acabados e intermédios</field>
3175       <field ref="chart_73" name="parent_id" />
3176       <field name="type">other</field>
3177       <field name="user_type" ref="user_type_income" />
3178     </record>
3179
3180     <record id="chart_732" model="account.account.template">
3181       <field name="code">732</field>
3182       <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
3183       <field ref="chart_73" name="parent_id" />
3184       <field name="type">other</field>
3185       <field name="user_type" ref="user_type_income" />
3186     </record>
3187
3188     <record id="chart_733" model="account.account.template">
3189       <field name="code">733</field>
3190       <field name="name">Produtos e trabalhos em curso</field>
3191       <field ref="chart_73" name="parent_id" />
3192       <field name="type">other</field>
3193       <field name="user_type" ref="user_type_income" />
3194     </record>
3195
3196     <record id="chart_734" model="account.account.template">
3197       <field name="code">734</field>
3198       <field name="name">Activos biológicos</field>
3199       <field ref="chart_73" name="parent_id" />
3200       <field name="type">other</field>
3201       <field name="user_type" ref="user_type_income" />
3202     </record>
3203
3204     <record id="chart_74" model="account.account.template">
3205       <field name="code">74</field>
3206       <field name="name">Trabalhos para a própria entidade</field>
3207       <field ref="chart_7" name="parent_id" />
3208       <field name="type">view</field>
3209       <field name="user_type" ref="user_type_income" />
3210     </record>
3211
3212     <record id="chart_741" model="account.account.template">
3213       <field name="code">741</field>
3214       <field name="name">Activos fixos tangíveis</field>
3215       <field ref="chart_74" name="parent_id" />
3216       <field name="type">other</field>
3217       <field name="user_type" ref="user_type_income" />
3218     </record>
3219
3220     <record id="chart_742" model="account.account.template">
3221       <field name="code">742</field>
3222       <field name="name">Activos intangíveis</field>
3223       <field ref="chart_74" name="parent_id" />
3224       <field name="type">other</field>
3225       <field name="user_type" ref="user_type_income" />
3226     </record>
3227
3228     <record id="chart_743" model="account.account.template">
3229       <field name="code">743</field>
3230       <field name="name">Propriedades de investimento</field>
3231       <field ref="chart_74" name="parent_id" />
3232       <field name="type">other</field>
3233       <field name="user_type" ref="user_type_income" />
3234     </record>
3235
3236     <record id="chart_744" model="account.account.template">
3237       <field name="code">744</field>
3238       <field name="name">Activos por gastos diferidos</field>
3239       <field ref="chart_74" name="parent_id" />
3240       <field name="type">other</field>
3241       <field name="user_type" ref="user_type_income" />
3242     </record>
3243
3244     <record id="chart_75" model="account.account.template">
3245       <field name="code">75</field>
3246       <field name="name">Subsídios à exploração</field>
3247       <field ref="chart_7" name="parent_id" />
3248       <field name="type">view</field>
3249       <field name="user_type" ref="user_type_income" />
3250     </record>
3251
3252     <record id="chart_751" model="account.account.template">
3253       <field name="code">751</field>
3254       <field name="name">Subsídios do estado e outros entes públicos</field>
3255       <field ref="chart_75" name="parent_id" />
3256       <field name="type">other</field>
3257       <field name="user_type" ref="user_type_income" />
3258     </record>
3259
3260     <record id="chart_752" model="account.account.template">
3261       <field name="code">752</field>
3262       <field name="name">Subsídios de outras entidades</field>
3263       <field ref="chart_75" name="parent_id" />
3264       <field name="type">other</field>
3265       <field name="user_type" ref="user_type_income" />
3266     </record>
3267
3268     <record id="chart_76" model="account.account.template">
3269       <field name="code">76</field>
3270       <field name="name">Reversões</field>
3271       <field ref="chart_7" name="parent_id" />
3272       <field name="type">view</field>
3273       <field name="user_type" ref="user_type_income" />
3274     </record>
3275
3276     <record id="chart_761" model="account.account.template">
3277       <field name="code">761</field>
3278       <field name="name">De depreciações e de amortizações</field>
3279       <field ref="chart_76" name="parent_id" />
3280       <field name="type">view</field>
3281       <field name="user_type" ref="user_type_income" />
3282     </record>
3283
3284     <record id="chart_7611" model="account.account.template">
3285       <field name="code">7611</field>
3286       <field name="name">Propriedades de investimento</field>
3287       <field ref="chart_761" name="parent_id" />
3288       <field name="type">other</field>
3289       <field name="user_type" ref="user_type_income" />
3290     </record>
3291
3292     <record id="chart_7612" model="account.account.template">
3293       <field name="code">7612</field>
3294       <field name="name">Activos fixos tangíveis</field>
3295       <field ref="chart_761" name="parent_id" />
3296       <field name="type">other</field>
3297       <field name="user_type" ref="user_type_income" />
3298     </record>
3299
3300     <record id="chart_7613" model="account.account.template">
3301       <field name="code">7613</field>
3302       <field name="name">Activos intangíveis</field>
3303       <field ref="chart_761" name="parent_id" />
3304       <field name="type">other</field>
3305       <field name="user_type" ref="user_type_income" />
3306     </record>
3307
3308     <record id="chart_762" model="account.account.template">
3309       <field name="code">762</field>
3310       <field name="name">De perdas por imparidade</field>
3311       <field ref="chart_76" name="parent_id" />
3312       <field name="type">view</field>
3313       <field name="user_type" ref="user_type_income" />
3314     </record>
3315
3316     <record id="chart_7621" model="account.account.template">
3317       <field name="code">7621</field>
3318       <field name="name">Em dívidas a receber</field>
3319       <field ref="chart_762" name="parent_id" />
3320       <field name="type">view</field>
3321       <field name="user_type" ref="user_type_income" />
3322     </record>
3323
3324         <record id="chart_76211" model="account.account.template">
3325       <field name="code">76211</field>
3326       <field name="name">Clientes</field>
3327       <field ref="chart_7621" name="parent_id" />
3328       <field name="type">other</field>
3329       <field name="user_type" ref="user_type_income" />
3330     </record>
3331
3332     <record id="chart_76212" model="account.account.template">
3333       <field name="code">76212</field>
3334       <field name="name">Outros devedores</field>
3335       <field ref="chart_7621" name="parent_id" />
3336       <field name="type">other</field>
3337       <field name="user_type" ref="user_type_income" />
3338     </record>
3339
3340     <record id="chart_7622" model="account.account.template">
3341       <field name="code">7622</field>
3342       <field name="name">Em inventários</field>
3343       <field ref="chart_762" name="parent_id" />
3344       <field name="type">other</field>
3345       <field name="user_type" ref="user_type_income" />
3346     </record>
3347
3348     <record id="chart_7623" model="account.account.template">
3349       <field name="code">7623</field>
3350       <field name="name">Em investimentos financeiros</field>
3351       <field ref="chart_762" name="parent_id" />
3352       <field name="type">other</field>
3353       <field name="user_type" ref="user_type_income" />
3354     </record>
3355
3356     <record id="chart_7624" model="account.account.template">
3357       <field name="code">7624</field>
3358       <field name="name">Em propriedades de investimento</field>
3359       <field ref="chart_762" name="parent_id" />
3360       <field name="type">other</field>
3361       <field name="user_type" ref="user_type_income" />
3362     </record>
3363
3364     <record id="chart_7625" model="account.account.template">
3365       <field name="code">7625</field>
3366       <field name="name">Em activos fixos tangíveis</field>
3367       <field ref="chart_762" name="parent_id" />
3368       <field name="type">other</field>
3369       <field name="user_type" ref="user_type_income" />
3370     </record>
3371
3372     <record id="chart_7626" model="account.account.template">
3373       <field name="code">7626</field>
3374       <field name="name">Em activos intangíveis</field>
3375       <field ref="chart_762" name="parent_id" />
3376       <field name="type">other</field>
3377       <field name="user_type" ref="user_type_income" />
3378     </record>
3379
3380     <record id="chart_7627" model="account.account.template">
3381       <field name="code">7627</field>
3382       <field name="name">Em investimentos em curso</field>
3383       <field ref="chart_762" name="parent_id" />
3384       <field name="type">other</field>
3385       <field name="user_type" ref="user_type_income" />
3386     </record>
3387
3388     <record id="chart_7628" model="account.account.template">
3389       <field name="code">7628</field>
3390       <field name="name">Em activos não correntes detidos para venda</field>
3391       <field ref="chart_762" name="parent_id" />
3392       <field name="type">other</field>
3393       <field name="user_type" ref="user_type_income" />
3394     </record>
3395
3396     <record id="chart_763" model="account.account.template">
3397       <field name="code">763</field>
3398       <field name="name">De provisões</field>
3399       <field ref="chart_76" name="parent_id" />
3400       <field name="type">view</field>
3401       <field name="user_type" ref="user_type_income" />
3402     </record>
3403
3404     <record id="chart_7631" model="account.account.template">
3405       <field name="code">7631</field>
3406       <field name="name">Impostos</field>
3407       <field ref="chart_763" name="parent_id" />
3408       <field name="type">other</field>
3409       <field name="user_type" ref="user_type_income" />
3410     </record>
3411
3412     <record id="chart_7632" model="account.account.template">
3413       <field name="code">7632</field>
3414       <field name="name">Garantias a clientes</field>
3415       <field ref="chart_763" name="parent_id" />
3416       <field name="type">other</field>
3417       <field name="user_type" ref="user_type_income" />
3418     </record>
3419
3420     <record id="chart_7633" model="account.account.template">
3421       <field name="code">7633</field>
3422       <field name="name">Processos judiciais em curso</field>
3423       <field ref="chart_763" name="parent_id" />
3424       <field name="type">other</field>
3425       <field name="user_type" ref="user_type_income" />
3426     </record>
3427
3428     <record id="chart_7634" model="account.account.template">
3429       <field name="code">7634</field>
3430       <field name="name">Acidentes no trabalho e doenças profissionais</field>
3431       <field ref="chart_763" name="parent_id" />
3432       <field name="type">other</field>
3433       <field name="user_type" ref="user_type_income" />
3434     </record>
3435
3436     <record id="chart_7635" model="account.account.template">
3437       <field name="code">7635</field>
3438       <field name="name">Matérias ambientais</field>
3439       <field ref="chart_763" name="parent_id" />
3440       <field name="type">other</field>
3441       <field name="user_type" ref="user_type_income" />
3442     </record>
3443
3444     <record id="chart_7636" model="account.account.template">
3445       <field name="code">7636</field>
3446       <field name="name">Contratos onerosos</field>
3447       <field ref="chart_763" name="parent_id" />
3448       <field name="type">other</field>
3449       <field name="user_type" ref="user_type_income" />
3450     </record>
3451
3452     <record id="chart_7637" model="account.account.template">
3453       <field name="code">7637</field>
3454       <field name="name">Reestruturação</field>
3455       <field ref="chart_763" name="parent_id" />
3456       <field name="type">other</field>
3457       <field name="user_type" ref="user_type_income" />
3458     </record>
3459
3460     <record id="chart_7638" model="account.account.template">
3461       <field name="code">7638</field>
3462       <field name="name">Outras provisões</field>
3463       <field ref="chart_763" name="parent_id" />
3464       <field name="type">other</field>
3465       <field name="user_type" ref="user_type_income" />
3466     </record>
3467
3468     <record id="chart_77" model="account.account.template">
3469       <field name="code">77</field>
3470       <field name="name">Ganhos por aumentos de justo valor</field>
3471       <field ref="chart_7" name="parent_id" />
3472       <field name="type">view</field>
3473       <field name="user_type" ref="user_type_income" />
3474     </record>
3475
3476     <record id="chart_771" model="account.account.template">
3477       <field name="code">771</field>
3478       <field name="name">Em instrumentos financeiros</field>
3479       <field ref="chart_77" name="parent_id" />
3480       <field name="type">other</field>
3481       <field name="user_type" ref="user_type_income" />
3482     </record>
3483
3484     <record id="chart_772" model="account.account.template">
3485       <field name="code">772</field>
3486       <field name="name">Em investimentos financeiros</field>
3487       <field ref="chart_77" name="parent_id" />
3488       <field name="type">other</field>
3489       <field name="user_type" ref="user_type_income" />
3490     </record>
3491
3492     <record id="chart_773" model="account.account.template">
3493       <field name="code">773</field>
3494       <field name="name">Em propriedades de investimento</field>
3495       <field ref="chart_77" name="parent_id" />
3496       <field name="type">other</field>
3497       <field name="user_type" ref="user_type_income" />
3498     </record>
3499
3500     <record id="chart_774" model="account.account.template">
3501       <field name="code">774</field>
3502       <field name="name">Em activos biológicos</field>
3503       <field ref="chart_77" name="parent_id" />
3504       <field name="type">other</field>
3505       <field name="user_type" ref="user_type_income" />
3506     </record>
3507
3508     <record id="chart_78" model="account.account.template">
3509       <field name="code">78</field>
3510       <field name="name">Outros rendimentos e ganhos</field>
3511       <field ref="chart_7" name="parent_id" />
3512       <field name="type">view</field>
3513       <field name="user_type" ref="user_type_income" />
3514     </record>
3515
3516     <record id="chart_781" model="account.account.template">
3517       <field name="code">781</field>
3518       <field name="name">Rendimentos suplementares</field>
3519       <field ref="chart_78" name="parent_id" />
3520       <field name="type">view</field>
3521       <field name="user_type" ref="user_type_income" />
3522     </record>
3523
3524     <record id="chart_7811" model="account.account.template">
3525       <field name="code">7811</field>
3526       <field name="name">Serviços sociais</field>
3527       <field ref="chart_781" name="parent_id" />
3528       <field name="type">other</field>
3529       <field name="user_type" ref="user_type_income" />
3530     </record>
3531
3532     <record id="chart_7812" model="account.account.template">
3533       <field name="code">7812</field>
3534       <field name="name">Aluguer de equipamento</field>
3535       <field ref="chart_781" name="parent_id" />
3536       <field name="type">other</field>
3537       <field name="user_type" ref="user_type_income" />
3538     </record>
3539
3540     <record id="chart_7813" model="account.account.template">
3541       <field name="code">7813</field>
3542       <field name="name">Estudos, projectos e assistência tecnológica</field>
3543       <field ref="chart_781" name="parent_id" />
3544       <field name="type">other</field>
3545       <field name="user_type" ref="user_type_income" />
3546     </record>
3547
3548     <record id="chart_7814" model="account.account.template">
3549       <field name="code">7814</field>
3550       <field name="name">Royalties</field>
3551       <field ref="chart_781" name="parent_id" />
3552       <field name="type">other</field>
3553       <field name="user_type" ref="user_type_income" />
3554     </record>
3555
3556     <record id="chart_7815" model="account.account.template">
3557       <field name="code">7815</field>
3558       <field name="name">Desempenho de cargos sociais noutras empresas</field>
3559       <field ref="chart_781" name="parent_id" />
3560       <field name="type">other</field>
3561       <field name="user_type" ref="user_type_income" />
3562     </record>
3563
3564     <record id="chart_7816" model="account.account.template">
3565       <field name="code">7816</field>
3566       <field name="name">Outros rendimentos suplementares</field>
3567       <field ref="chart_781" name="parent_id" />
3568       <field name="type">other</field>
3569       <field name="user_type" ref="user_type_income" />
3570     </record>
3571
3572     <record id="chart_782" model="account.account.template">
3573       <field name="code">782</field>
3574       <field name="name">Descontos de pronto pagamento obtidos</field>
3575       <field ref="chart_78" name="parent_id" />
3576       <field name="type">view</field>
3577       <field name="user_type" ref="user_type_income" />
3578     </record>
3579
3580     <record id="chart_783" model="account.account.template">
3581       <field name="code">783</field>
3582       <field name="name">Recuperação de dívidas a receber</field>
3583       <field ref="chart_78" name="parent_id" />
3584       <field name="type">other</field>
3585       <field name="user_type" ref="user_type_income" />
3586     </record>
3587
3588     <record id="chart_784" model="account.account.template">
3589       <field name="code">784</field>
3590       <field name="name">Ganhos em inventários</field>
3591       <field ref="chart_78" name="parent_id" />
3592       <field name="type">view</field>
3593       <field name="user_type" ref="user_type_income" />
3594     </record>
3595
3596     <record id="chart_7841" model="account.account.template">
3597       <field name="code">7841</field>
3598       <field name="name">Sinistros</field>
3599       <field ref="chart_784" name="parent_id" />
3600       <field name="type">other</field>
3601       <field name="user_type" ref="user_type_income" />
3602     </record>
3603
3604     <record id="chart_7842" model="account.account.template">
3605       <field name="code">7842</field>
3606       <field name="name">Sobras</field>
3607       <field ref="chart_784" name="parent_id" />
3608       <field name="type">other</field>
3609       <field name="user_type" ref="user_type_income" />
3610     </record>
3611
3612     <record id="chart_7848" model="account.account.template">
3613       <field name="code">7848</field>
3614       <field name="name">Outros ganhos</field>
3615       <field ref="chart_784" name="parent_id" />
3616       <field name="type">other</field>
3617       <field name="user_type" ref="user_type_income" />
3618     </record>
3619
3620     <record id="chart_785" model="account.account.template">
3621       <field name="code">785</field>
3622       <field name="name">Rendimentos e ganhos em subsidiárias, associadas e empr</field>
3623       <field ref="chart_78" name="parent_id" />
3624       <field name="type">view</field>
3625       <field name="user_type" ref="user_type_income" />
3626     </record>
3627
3628     <record id="chart_7851" model="account.account.template">
3629       <field name="code">7851</field>
3630       <field name="name">Aplicação do método da equivalência patrimonial</field>
3631       <field ref="chart_785" name="parent_id" />
3632       <field name="type">other</field>
3633       <field name="user_type" ref="user_type_income" />
3634     </record>
3635
3636     <record id="chart_7852" model="account.account.template">
3637       <field name="code">7852</field>
3638       <field name="name">Alienações</field>
3639       <field ref="chart_785" name="parent_id" />
3640       <field name="type">other</field>
3641       <field name="user_type" ref="user_type_income" />
3642     </record>
3643
3644     <record id="chart_7858" model="account.account.template">
3645       <field name="code">7858</field>
3646       <field name="name">Outros rendimentos e ganhos</field>
3647       <field ref="chart_785" name="parent_id" />
3648       <field name="type">other</field>
3649       <field name="user_type" ref="user_type_income" />
3650     </record>
3651
3652     <record id="chart_786" model="account.account.template">
3653       <field name="code">786</field>
3654       <field name="name">Rendimentos e ganhos nos restantes activos financeiros</field>
3655       <field ref="chart_78" name="parent_id" />
3656       <field name="type">view</field>
3657       <field name="user_type" ref="user_type_income" />
3658     </record>
3659
3660     <record id="chart_7861" model="account.account.template">
3661       <field name="code">7861</field>
3662       <field name="name">Diferenças de câmbio favoráveis</field>
3663       <field ref="chart_786" name="parent_id" />
3664       <field name="type">other</field>
3665       <field name="user_type" ref="user_type_income" />
3666     </record>
3667
3668     <record id="chart_7862" model="account.account.template">
3669       <field name="code">7862</field>
3670       <field name="name">Alienações</field>
3671       <field ref="chart_786" name="parent_id" />
3672       <field name="type">other</field>
3673       <field name="user_type" ref="user_type_income" />
3674     </record>
3675
3676     <record id="chart_7868" model="account.account.template">
3677       <field name="code">7868</field>
3678       <field name="name">Outros rendimentos e ganhos</field>
3679       <field ref="chart_786" name="parent_id" />
3680       <field name="type">other</field>
3681       <field name="user_type" ref="user_type_income" />
3682     </record>
3683
3684     <record id="chart_787" model="account.account.template">
3685       <field name="code">787</field>
3686       <field name="name">Rendimentos e ganhos em investimentos não financeiros</field>
3687       <field ref="chart_78" name="parent_id" />
3688       <field name="type">view</field>
3689       <field name="user_type" ref="user_type_income" />
3690     </record>
3691
3692     <record id="chart_7871" model="account.account.template">
3693       <field name="code">7871</field>
3694       <field name="name">Alienações</field>
3695       <field ref="chart_787" name="parent_id" />
3696       <field name="type">other</field>
3697       <field name="user_type" ref="user_type_income" />
3698     </record>
3699
3700     <record id="chart_7872" model="account.account.template">
3701       <field name="code">7872</field>
3702       <field name="name">Sinistros</field>
3703       <field ref="chart_787" name="parent_id" />
3704       <field name="type">other</field>
3705       <field name="user_type" ref="user_type_income" />
3706     </record>
3707
3708     <record id="chart_7873" model="account.account.template">
3709       <field name="code">7873</field>
3710       <field name="name">Rendas e outros rendimentos em propriedades de investimento</field>
3711       <field ref="chart_787" name="parent_id" />
3712       <field name="type">other</field>
3713       <field name="user_type" ref="user_type_income" />
3714     </record>
3715
3716     <record id="chart_7878" model="account.account.template">
3717       <field name="code">7878</field>
3718       <field name="name">Outros rendimentos e ganhos</field>
3719       <field ref="chart_787" name="parent_id" />
3720       <field name="type">other</field>
3721       <field name="user_type" ref="user_type_income" />
3722     </record>
3723
3724     <record id="chart_788" model="account.account.template">
3725       <field name="code">788</field>
3726       <field name="name">Outros</field>
3727       <field ref="chart_78" name="parent_id" />
3728       <field name="type">view</field>
3729       <field name="user_type" ref="user_type_income" />
3730     </record>
3731
3732     <record id="chart_7881" model="account.account.template">
3733       <field name="code">7881</field>
3734       <field name="name">Correcções relativas a períodos anteriores</field>
3735       <field ref="chart_788" name="parent_id" />
3736       <field name="type">other</field>
3737       <field name="user_type" ref="user_type_income" />
3738     </record>
3739
3740     <record id="chart_7882" model="account.account.template">
3741       <field name="code">7882</field>
3742       <field name="name">Excesso da estimativa para impostos</field>
3743       <field ref="chart_788" name="parent_id" />
3744       <field name="type">other</field>
3745       <field name="user_type" ref="user_type_income" />
3746     </record>
3747
3748     <record id="chart_7883" model="account.account.template">
3749       <field name="code">7883</field>
3750       <field name="name">Imputação de subsídios para investimentos</field>
3751       <field ref="chart_788" name="parent_id" />
3752       <field name="type">other</field>
3753       <field name="user_type" ref="user_type_income" />
3754     </record>
3755
3756     <record id="chart_7884" model="account.account.template">
3757       <field name="code">7884</field>
3758       <field name="name">Ganhos em outros instrumentos financeiros</field>
3759       <field ref="chart_788" name="parent_id" />
3760       <field name="type">other</field>
3761       <field name="user_type" ref="user_type_income" />
3762     </record>
3763
3764     <record id="chart_7885" model="account.account.template">
3765       <field name="code">7885</field>
3766       <field name="name">Restituição de impostos</field>
3767       <field ref="chart_788" name="parent_id" />
3768       <field name="type">other</field>
3769       <field name="user_type" ref="user_type_income" />
3770     </record>
3771
3772     <record id="chart_7888" model="account.account.template">
3773       <field name="code">7888</field>
3774       <field name="name">Outros não especificados</field>
3775       <field ref="chart_788" name="parent_id" />
3776       <field name="type">other</field>
3777       <field name="user_type" ref="user_type_income" />
3778     </record>
3779
3780     <record id="chart_79" model="account.account.template">
3781       <field name="code">79</field>
3782       <field name="name">Juros, dividendos e outros rendimentos similares</field>
3783       <field ref="chart_7" name="parent_id" />
3784       <field name="type">view</field>
3785       <field name="user_type" ref="user_type_income" />
3786     </record>
3787
3788     <record id="chart_791" model="account.account.template">
3789       <field name="code">791</field>
3790       <field name="name">Juros obtidos</field>
3791       <field ref="chart_79" name="parent_id" />
3792       <field name="type">view</field>
3793       <field name="user_type" ref="user_type_income" />
3794     </record>
3795
3796     <record id="chart_7911" model="account.account.template">
3797       <field name="code">7911</field>
3798       <field name="name">De depósitos</field>
3799       <field ref="chart_791" name="parent_id" />
3800       <field name="type">other</field>
3801       <field name="user_type" ref="user_type_income" />
3802     </record>
3803
3804     <record id="chart_7912" model="account.account.template">
3805       <field name="code">7912</field>
3806       <field name="name">De outras aplicações de meios financeiros líquidos</field>
3807       <field ref="chart_791" name="parent_id" />
3808       <field name="type">other</field>
3809       <field name="user_type" ref="user_type_income" />
3810     </record>
3811
3812     <record id="chart_7913" model="account.account.template">
3813       <field name="code">7913</field>
3814       <field name="name">De financiamentos concedidos a associadas e emp. conjun</field>
3815       <field ref="chart_791" name="parent_id" />
3816       <field name="type">other</field>
3817       <field name="user_type" ref="user_type_income" />
3818     </record>
3819
3820     <record id="chart_7914" model="account.account.template">
3821       <field name="code">7914</field>
3822       <field name="name">De financiamentos concedidos a subsidiárias</field>
3823       <field ref="chart_791" name="parent_id" />
3824       <field name="type">other</field>
3825       <field name="user_type" ref="user_type_income" />
3826     </record>
3827
3828     <record id="chart_7915" model="account.account.template">
3829       <field name="code">7915</field>
3830       <field name="name">De financiamentos obtidos</field>
3831       <field ref="chart_791" name="parent_id" />
3832       <field name="type">other</field>
3833       <field name="user_type" ref="user_type_income" />
3834     </record>
3835
3836     <record id="chart_7918" model="account.account.template">
3837       <field name="code">7918</field>
3838       <field name="name">De outros financiamentos obtidos</field>
3839       <field ref="chart_791" name="parent_id" />
3840       <field name="type">other</field>
3841       <field name="user_type" ref="user_type_income" />
3842     </record>
3843
3844     <record id="chart_792" model="account.account.template">
3845       <field name="code">792</field>
3846       <field name="name">Dividendos obtidos</field>
3847       <field ref="chart_79" name="parent_id" />
3848       <field name="type">view</field>
3849       <field name="user_type" ref="user_type_income" />
3850     </record>
3851
3852     <record id="chart_7921" model="account.account.template">
3853       <field name="code">7921</field>
3854       <field name="name">De aplicações de meios financeiros líquidos</field>
3855       <field ref="chart_792" name="parent_id" />
3856       <field name="type">other</field>
3857       <field name="user_type" ref="user_type_income" />
3858     </record>
3859
3860     <record id="chart_7922" model="account.account.template">
3861       <field name="code">7922</field>
3862       <field name="name">De associadas e empreendimentos conjuntos</field>
3863       <field ref="chart_792" name="parent_id" />
3864       <field name="type">other</field>
3865       <field name="user_type" ref="user_type_income" />
3866     </record>
3867
3868     <record id="chart_7923" model="account.account.template">
3869       <field name="code">7923</field>
3870       <field name="name">De subsidiárias</field>
3871       <field ref="chart_792" name="parent_id" />
3872       <field name="type">other</field>
3873       <field name="user_type" ref="user_type_income" />
3874     </record>
3875
3876     <record id="chart_7928" model="account.account.template">
3877       <field name="code">7928</field>
3878       <field name="name">Outras</field>
3879       <field ref="chart_792" name="parent_id" />
3880       <field name="type">other</field>
3881       <field name="user_type" ref="user_type_income" />
3882     </record>
3883
3884     <record id="chart_798" model="account.account.template">
3885       <field name="code">798</field>
3886       <field name="name">Outros rendimentos similares</field>
3887       <field ref="chart_79" name="parent_id" />
3888       <field name="type">other</field>
3889       <field name="user_type" ref="user_type_income" />
3890     </record>
3891
3892     <record id="chart_8" model="account.account.template">
3893       <field name="code">8</field>
3894       <field name="name">Resultados</field>
3895       <field ref="chart_0" name="parent_id" />
3896       <field name="type">view</field>
3897       <field name="user_type" ref="user_type_view" />
3898     </record>
3899
3900     <record id="chart_81" model="account.account.template">
3901       <field name="code">81</field>
3902       <field name="name">Resultado líquido do período</field>
3903       <field ref="chart_8" name="parent_id" />
3904       <field name="type">view</field>
3905       <field name="user_type" ref="user_type_liability" />
3906     </record>
3907
3908     <record id="chart_811" model="account.account.template">
3909       <field name="code">811</field>
3910       <field name="name">Resultado antes de impostos</field>
3911       <field ref="chart_81" name="parent_id" />
3912       <field name="type">other</field>
3913       <field name="user_type" ref="user_type_liability" />
3914     </record>
3915
3916     <record id="chart_812" model="account.account.template">
3917       <field name="code">812</field>
3918       <field name="name">Impostos sobre o rendimento do período</field>
3919       <field ref="chart_81" name="parent_id" />
3920       <field name="type">view</field>
3921       <field name="user_type" ref="user_type_liability" />
3922     </record>
3923
3924     <record id="chart_8121" model="account.account.template">
3925       <field name="code">8121</field>
3926       <field name="name">Imposto estimado para o período</field>
3927       <field ref="chart_812" name="parent_id" />
3928       <field name="type">other</field>
3929       <field name="user_type" ref="user_type_liability" />
3930     </record>
3931
3932     <record id="chart_8122" model="account.account.template">
3933       <field name="code">8122</field>
3934       <field name="name">Imposto diferido</field>
3935       <field ref="chart_812" name="parent_id" />
3936       <field name="type">other</field>
3937       <field name="user_type" ref="user_type_liability" />
3938     </record>
3939
3940     <record id="chart_818" model="account.account.template">
3941       <field name="code">818</field>
3942       <field name="name">Resultado líquido</field>
3943       <field ref="chart_81" name="parent_id" />
3944       <field name="type">other</field>
3945       <field name="user_type" ref="user_type_liability" />
3946     </record>
3947
3948     <record id="chart_89" model="account.account.template">
3949       <field name="code">89</field>
3950       <field name="name">Dividendos antecipados</field>
3951       <field ref="chart_8" name="parent_id" />
3952       <field name="type">other</field>
3953       <field name="user_type" ref="user_type_liability" />
3954     </record>
3955
3956     </data>
3957 </openerp>