<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>

        <!-- account.account.type -->
        <record id="user_type_view" model="account.account.type">
            <field name="name">Vue</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
        </record>
        <record id="user_type_stock" model="account.account.type">
            <field name="name">Stock et Encours</field>
            <field name="code">stock</field>
            <field name="report_type">asset</field>
            <field name="close_method">balance</field>
        </record>

        <!-- Chart template of l10n_be -->
            <!-- Account template definition -->
        <record id="a_root" model="account.account.template">
            <field name="name">PLAN COMPTABLE MINIMUM NORMALISE</field>
            <field name="code">0</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
        </record>
        <record id="a1" model="account.account.template">
            <field name="name">CLASSE 1</field>
            <field name="code">1</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a_root" name="parent_id"/>
        </record>
        <record id="a10" model="account.account.template">
            <field name="name">CAPITAL</field>
            <field name="code">10</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
        </record>
        <record id="a100" model="account.account.template">
            <field name="name">Capital souscrit ou capital personnel</field>
            <field name="code">100</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a10" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_capitalsouscrit3'))]"/>
        </record>
        <record id="a1000" model="account.account.template">
            <field name="name">Capital non amorti</field>
            <field name="code">1000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a100" name="parent_id"/>
        </record>
        <record id="a1001" model="account.account.template">
            <field name="name">Capital amorti</field>
            <field name="code">1001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a100" name="parent_id"/>
        </record>
        <record id="a101" model="account.account.template">
            <field name="name">Capital non appelé</field>
            <field name="code">101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a10" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_capitalnonappel3'))]"/>
        </record>
        <record id="a109" model="account.account.template">
            <field name="name">Compte de l'exploitant</field>
            <field name="code">109</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a10" name="parent_id"/>
        </record>
        <record id="a1090" model="account.account.template">
            <field name="name">Opérations courantes</field>
            <field name="code">1090</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a109" name="parent_id"/>
        </record>
        <record id="a1091" model="account.account.template">
            <field name="name">Impôts personnels</field>
            <field name="code">1091</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a109" name="parent_id"/>
        </record>
        <record id="a1092" model="account.account.template">
            <field name="name">Rémunérations et autres avantages</field>
            <field name="code">1092</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a109" name="parent_id"/>
        </record>
        <record id="a11" model="account.account.template">
            <field name="name">PRIMES D'EMISSION</field>
            <field name="code">11</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_primesdmission2'))]"/>
        </record>
        <record id="a12" model="account.account.template">
            <field name="name">PLUS-VALUES DE REEVALUATION</field>
            <field name="code">12</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_plusvaluesdervaluation2'))]"/>
        </record>
        <record id="a120" model="account.account.template">
            <field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
            <field name="code">120</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a12" name="parent_id"/>
        </record>
        <record id="a1200" model="account.account.template">
            <field name="name">Plus-values de réévaluation</field>
            <field name="code">1200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a120" name="parent_id"/>
        </record>
        <record id="a1201" model="account.account.template">
            <field name="name">Reprises de réductions de valeur</field>
            <field name="code">1201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a120" name="parent_id"/>
        </record>
        <record id="a121" model="account.account.template">
            <field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
            <field name="code">121</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>

            <field ref="a12" name="parent_id"/>
        </record>
        <record id="a1210" model="account.account.template">
            <field name="name">Plus-values de réévaluation</field>
            <field name="code">1210</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a121" name="parent_id"/>
        </record>
        <record id="a1211" model="account.account.template">
            <field name="name">Reprises de réductions de valeur</field>
            <field name="code">1211</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a121" name="parent_id"/>
        </record>
        <record id="a122" model="account.account.template">
            <field name="name">Plus-values de réévaluation sur immobilisations financières</field>
            <field name="code">122</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a12" name="parent_id"/>
        </record>
        <record id="a1220" model="account.account.template">
            <field name="name">Plus-values de réévaluation</field>
            <field name="code">1220</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a122" name="parent_id"/>
        </record>
        <record id="a1221" model="account.account.template">
            <field name="name">Reprises de réductions de valeur</field>
            <field name="code">1221</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a122" name="parent_id"/>
        </record>
        <record id="a123" model="account.account.template">
            <field name="name">Plus-values de réévaluation sur stocks</field>
            <field name="code">123</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a12" name="parent_id"/>
        </record>
        <record id="a124" model="account.account.template">
            <field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
            <field name="code">124</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a12" name="parent_id"/>
        </record>
        <record id="a13" model="account.account.template">
            <field name="name">RESERVES</field>
            <field name="code">13</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
        </record>
        <record id="a130" model="account.account.template">
            <field name="name">Réserve légale</field>
            <field name="code">130</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a13" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservelgale3'))]"/>
        </record>
        <record id="a131" model="account.account.template">
            <field name="name">Réserves indisponibles</field>
            <field name="code">131</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a13" name="parent_id"/>
        </record>
        <record id="a1310" model="account.account.template">
            <field name="name">Réserve pour actions propres</field>
            <field name="code">1310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a131" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3_A'))]"/>
        </record>
        <record id="a1311" model="account.account.template">
            <field name="name">Autres réserves indisponibles</field>
            <field name="code">1311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a131" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3_B'))]"/>
        </record>
        <record id="a132" model="account.account.template">
            <field name="name">Réserves immunisées</field>
            <field name="code">132</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a13" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesimmunises3'))]"/>
        </record>
        <record id="a133" model="account.account.template">
            <field name="name">Réserves disponibles</field>
            <field name="code">133</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a13" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rservesdisponibles3'))]"/>
        </record>
        <record id="a1330" model="account.account.template">
            <field name="name">Réserve pour régularisation de dividendes</field>
            <field name="code">1330</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a133" name="parent_id"/>
        </record>
        <record id="a1331" model="account.account.template">
            <field name="name">Réserve pour renouvellement des immobilisations</field>
            <field name="code">1331</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a133" name="parent_id"/>
        </record>
        <record id="a1332" model="account.account.template">
            <field name="name">Réserve pour installations en faveur du personnel  1333 Réserves libres</field>
            <field name="code">1332</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a133" name="parent_id"/>
        </record>
        <record id="a14" model="account.account.template">
            <field name="name">BENEFICE (PERTE) REPORTE(E)</field>
            <field name="code">14</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
        </record>
        <record id="a140" model="account.account.template">
            <field name="name">Bénéfice reporté</field>
            <field name="code">140</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a14" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficereporte0'))]"/>
        </record>
        <record id="a141" model="account.account.template">
            <field name="name">Perte reportée</field>
            <field name="code">141</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a14" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_pertereporte0'))]"/>
        </record>
        <record id="a15" model="account.account.template">
            <field name="name">SUBSIDES EN CAPITAL</field>
            <field name="code">15</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_subsidesencapital2'))]"/>
        </record>
        <record id="a150" model="account.account.template">
            <field name="name">Montants obtenus</field>
            <field name="code">150</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a15" name="parent_id"/>
        </record>
        <record id="a151" model="account.account.template">
            <field name="name">Montants transférés aux résultats</field>
            <field name="code">151</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a15" name="parent_id"/>
        </record>
        <record id="a16" model="account.account.template">
            <field name="name">PROVISIONS POUR RISQUES ET CHARGES</field>
            <field name="code">16</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_provisionspourrisquesetcharges2'))]"/>
        </record>
        <record id="a160" model="account.account.template">
            <field name="name">Provisions pour pensions et obligations similaires</field>
            <field name="code">160</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a161" model="account.account.template">
            <field name="name">Provisions pour charges fiscales</field>
            <field name="code">161</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a162" model="account.account.template">
            <field name="name">Provisions pour grosses réparations et gros entretiens</field>
            <field name="code">162</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a163" model="account.account.template">
            <field name="name">Provisions pour autres risques et charges</field>
            <field name="code">163</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a164" model="account.account.template">
            <field name="name">Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers</field>
            <field name="code">164</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a165" model="account.account.template">
            <field name="name">Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations</field>
            <field name="code">165</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a166" model="account.account.template">
            <field name="name">Provisions pour exécution de commandes passées ou reçues</field>
            <field name="code">166</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a167" model="account.account.template">
            <field name="name">Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises</field>
            <field name="code">167</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a168" model="account.account.template">
            <field name="name">Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise</field>
            <field name="code">168</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a169" model="account.account.template">
            <field name="name">Provisions pour autres risques et charges</field>
            <field name="code">169</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a16" name="parent_id"/>
        </record>
        <record id="a1690" model="account.account.template">
            <field name="name">Pour litiges en cours</field>
            <field name="code">1690</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1691" model="account.account.template">
            <field name="name">Pour amendes, doubles droits, pénalités</field>
            <field name="code">1691</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1692" model="account.account.template">
            <field name="name">Pour propre assureur</field>
            <field name="code">1692</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1693" model="account.account.template">
            <field name="name">Pour risques inhérents aux opérations de crédits à moyen ou long terme</field>
            <field name="code">1693</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1695" model="account.account.template">
            <field name="name">Provision pour charge de liquidation</field>
            <field name="code">1695</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1696" model="account.account.template">
            <field name="name">Provision pour départ de personnel</field>
            <field name="code">1696</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a1699" model="account.account.template">
            <field name="name">Pour risques divers </field>
            <field name="code">1699</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a169" name="parent_id"/>
        </record>
        <record id="a17" model="account.account.template">
            <field name="name">DETTES A PLUS D'UN AN</field>
            <field name="code">17</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>

            <field ref="a1" name="parent_id"/>
        </record>
        <record id="a170" model="account.account.template">
            <field name="name">Emprunts subordonnés</field>
            <field name="code">170</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
        </record>
        <record id="a1700" model="account.account.template">
            <field name="name">Convertibles</field>
            <field name="code">1700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a170" name="parent_id"/>
        </record>
        <record id="a1701" model="account.account.template">
            <field name="name">Non convertibles</field>
            <field name="code">1701</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a170" name="parent_id"/>
        </record>
        <record id="a171" model="account.account.template">
            <field name="name">Emprunts obligataires non subordonnés</field>
            <field name="code">171</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
        </record>
        <record id="a1710" model="account.account.template">
            <field name="name">Convertibles</field>
            <field name="code">1710</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a171" name="parent_id"/>
        </record>
        <record id="a1711" model="account.account.template">
            <field name="name">Non convertibles</field>
            <field name="code">1711</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a171" name="parent_id"/>
        </record>
        <record id="a172" model="account.account.template">
            <field name="name">Dettes de location-financement et assimilés</field>
            <field name="code">172</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementcredits4'))]"/>
        </record>
        <record id="a1720" model="account.account.template">
            <field name="name">Dettes de location-financement de biens immobiliers</field>
            <field name="code">1720</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a172" name="parent_id"/>
        </record>
        <record id="a1721" model="account.account.template">
            <field name="name">Dettes de location-financement de biens mobiliers</field>
            <field name="code">1721</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a172" name="parent_id"/>
        </record>
        <record id="a1722" model="account.account.template">
            <field name="name">Dettes sur droits réels sur immeubles</field>
            <field name="code">1722</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a172" name="parent_id"/>
        </record>
        <record id="a173" model="account.account.template">
            <field name="name">Etablissements de crédit</field>
            <field name="code">173</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementcredits4'))]"/>
        </record>
        <record id="a1730" model="account.account.template">
            <field name="name">Dettes en compte</field>
            <field name="code">1730</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a173" name="parent_id"/>
        </record>
        <record id="a17300" model="account.account.template">
            <field name="name">Banque A</field>
            <field name="code">17300</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1730" name="parent_id"/>
        </record>
        <record id="a17301" model="account.account.template">
            <field name="name">Banque B</field>
            <field name="code">17301</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1730" name="parent_id"/>
        </record>
        <record id="a1731" model="account.account.template">
            <field name="name">Promesses</field>
            <field name="code">1731</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>

            <field ref="a173" name="parent_id"/>
        </record>
        <record id="a17310" model="account.account.template">
            <field name="name">Banque A</field>
            <field name="code">17310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1731" name="parent_id"/>
        </record>
        <record id="a17311" model="account.account.template">
            <field name="name">Banque B</field>
            <field name="code">17311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1731" name="parent_id"/>
        </record>
        <record id="a1732" model="account.account.template">
            <field name="name">Crédits d'acceptation</field>
            <field name="code">1732</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a173" name="parent_id"/>
        </record>
        <record id="a17320" model="account.account.template">
            <field name="name">Banque A</field>
            <field name="code">17320</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1732" name="parent_id"/>
        </record>
        <record id="a17321" model="account.account.template">
            <field name="name">Banque B</field>
            <field name="code">17321</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1732" name="parent_id"/>
        </record>
        <record id="a174" model="account.account.template">
            <field name="name">Autres emprunts</field>
            <field name="code">174</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresemprunts6'))]"/>
        </record>
        <record id="a175" model="account.account.template">
            <field name="name">Dettes commerciales</field>
            <field name="code">175</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_dettescommerciales5'))]"/>
        </record>
        <record id="a1750" model="account.account.template">
            <field name="name">Fournisseurs : dettes en compte</field>
            <field name="code">1750</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a175" name="parent_id"/>
        </record>
        <record id="a17500" model="account.account.template">
            <field name="name">Entreprises apparentées</field>
            <field name="code">17500</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1750" name="parent_id"/>
        </record>
        <record id="a175000" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">175000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17500" name="parent_id"/>
        </record>
        <record id="a175001" model="account.account.template">
            <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">175001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17500" name="parent_id"/>
        </record>
        <record id="a17501" model="account.account.template">
            <field name="name">Fournisseurs ordinaires</field>
            <field name="code">17501</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1750" name="parent_id"/>
        </record>
        <record id="a175010" model="account.account.template">
            <field name="name">Fournisseurs belges</field>
            <field name="code">175010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17501" name="parent_id"/>
        </record>
        <record id="a175011" model="account.account.template">
            <field name="name">Fournisseurs C.E.E.</field>
            <field name="code">175011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17501" name="parent_id"/>
        </record>
        <record id="a175012" model="account.account.template">
            <field name="name">Fournisseurs importation</field>
            <field name="code">175012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17501" name="parent_id"/>
        </record>
        <record id="a1751" model="account.account.template">
            <field name="name">Effets à payer</field>
            <field name="code">1751</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a175" name="parent_id"/>
        </record>
        <record id="a17510" model="account.account.template">
            <field name="name">Entreprises apparentées</field>
            <field name="code">17510</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1751" name="parent_id"/>
        </record>
        <record id="a175100" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">175100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17510" name="parent_id"/>
        </record>
        <record id="a175101" model="account.account.template">
            <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">175101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17510" name="parent_id"/>
        </record>
        <record id="a17511" model="account.account.template">
            <field name="name">Fournisseurs ordinaires</field>
            <field name="code">17511</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1751" name="parent_id"/>
        </record>
        <record id="a175110" model="account.account.template">
            <field name="name">Fournisseurs belges</field>
            <field name="code">175110</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17511" name="parent_id"/>
        </record>
        <record id="a175111" model="account.account.template">
            <field name="name">Fournisseurs C.E.E.</field>
            <field name="code">175111</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17511" name="parent_id"/>
        </record>
        <record id="a175112" model="account.account.template">
            <field name="name">Fournisseurs importation</field>
            <field name="code">175112</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17511" name="parent_id"/>
        </record>
        <record id="a176" model="account.account.template">
            <field name="name">Acomptes reçus sur commandes</field>
            <field name="code">176</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_acomptesreussurcommandes6'))]"/>
        </record>
        <record id="a178" model="account.account.template">
            <field name="name">Cautionnements reçus en numéraires</field>
            <field name="code">178</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes6'))]"/>
        </record>
        <record id="a179" model="account.account.template">
            <field name="name">Dettes diverses</field>
            <field name="code">179</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a17" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes6'))]"/>
        </record>
        <record id="a1790" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">1790</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a1791" model="account.account.template">
            <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">1791</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a1792" model="account.account.template">
            <field name="name">Administrateurs, gérants, associés</field>
            <field name="code">1792</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a1794" model="account.account.template">
            <field name="name">Rentes viagères capitalisées</field>
            <field name="code">1794</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a1798" model="account.account.template">
            <field name="name">Dettes envers les coparticipants des associations momentanées et en participation</field>
            <field name="code">1798</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a1799" model="account.account.template">
            <field name="name">Autres dettes diverses</field>
            <field name="code">1799</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a179" name="parent_id"/>
        </record>
        <record id="a18" model="account.account.template">
            <field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
            <field name="code">18</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_liability"/>
            <field ref="a1" name="parent_id"/>
        </record>
        <record id="a2" model="account.account.template">
            <field name="name">CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN</field>
            <field name="code">2</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a_root" name="parent_id"/>
        </record>
        <record id="a20" model="account.account.template">
            <field name="name">FRAIS D'ETABLISSEMENT</field>
            <field name="code">20</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fraisdtablissements1'))]"/>
        </record>
        <record id="a200" model="account.account.template">
            <field name="name">Frais de constitution et d'augmentation de capital</field>
            <field name="code">200</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a20" name="parent_id"/>
        </record>
        <record id="a2000" model="account.account.template">
            <field name="name">Frais de constitution et d'augmentation de capital</field>
            <field name="code">2000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a200" name="parent_id"/>
        </record>
        <record id="a2009" model="account.account.template">
            <field name="name">Amortissements sur frais de constitution et d'augmentation de capital</field>
            <field name="code">2009</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a200" name="parent_id"/>
        </record>
        <record id="a201" model="account.account.template">
            <field name="name">Frais d'émission d'emprunts et primes de remboursement</field>
            <field name="code">201</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a20" name="parent_id"/>
        </record>
        <record id="a2010" model="account.account.template">
            <field name="name">Agios sur emprunts et frais d'émission d'emprunts</field>
            <field name="code">2010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a201" name="parent_id"/>
        </record>
        <record id="a2019" model="account.account.template">
            <field name="name">Amortissements sur agios sur emprunts et frais d'émission d'emprunts</field>
            <field name="code">2019</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a201" name="parent_id"/>
        </record>
        <record id="a202" model="account.account.template">
            <field name="name">Autres frais d'établissement</field>
            <field name="code">202</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a20" name="parent_id"/>
        </record>
        <record id="a2020" model="account.account.template">
            <field name="name">Autres frais d'établissement</field>
            <field name="code">2020</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a202" name="parent_id"/>
        </record>
        <record id="a2029" model="account.account.template">
            <field name="name">Amortissements sur autres frais d'établissement</field>
            <field name="code">2029</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a202" name="parent_id"/>
        </record>
        <record id="a203" model="account.account.template">
            <field name="name">Intérêts intercalaires</field>
            <field name="code">203</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a20" name="parent_id"/>
        </record>
        <record id="a2030" model="account.account.template">
            <field name="name">Intérêts intercalaires</field>
            <field name="code">2030</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a203" name="parent_id"/>
        </record>
        <record id="a2039" model="account.account.template">
            <field name="name">Amortissements sur intérêts intercalaires</field>
            <field name="code">2039</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a203" name="parent_id"/>
        </record>
        <record id="a204" model="account.account.template">
            <field name="name">Frais de restructuration</field>
            <field name="code">204</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a20" name="parent_id"/>
        </record>
        <record id="a2040" model="account.account.template">
            <field name="name">Coût des frais de restructuration</field>
            <field name="code">2040</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a204" name="parent_id"/>
        </record>
        <record id="a2049" model="account.account.template">
            <field name="name">Amortissements sur frais de restructuration</field>
            <field name="code">2049</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a204" name="parent_id"/>
        </record>
        <record id="a21" model="account.account.template">
            <field name="name">IMMOBILISATIONS INCORPORELLES</field>
            <field name="code">21</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsincorporelles1'))]"/>
        </record>
        <record id="a210" model="account.account.template">
            <field name="name">Frais de recherche et de développement</field>
            <field name="code">210</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a21" name="parent_id"/>
        </record>
        <record id="a2100" model="account.account.template">
            <field name="name">Frais de recherche et de mise au point</field>
            <field name="code">2100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a210" name="parent_id"/>
        </record>
        <record id="a2108" model="account.account.template">
            <field name="name">Plus-values actées sur frais de recherche et de mise au point</field>
            <field name="code">2108</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a210" name="parent_id"/>
        </record>
        <record id="a2109" model="account.account.template">
            <field name="name">Amortissements sur frais de recherche et de mise au point</field>
            <field name="code">2109</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a210" name="parent_id"/>
        </record>
        <record id="a211" model="account.account.template">
            <field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
            <field name="code">211</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a21" name="parent_id"/>
        </record>
        <record id="a2110" model="account.account.template">
            <field name="name">Concessions, brevets, licences, savoir-faire, marques, etc...</field>
            <field name="code">2110</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a211" name="parent_id"/>
        </record>
        <record id="a2118" model="account.account.template">
            <field name="name">Plus-values actées sur concessions, brevets, etc...</field>
            <field name="code">2118</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a211" name="parent_id"/>
        </record>
        <record id="a2119" model="account.account.template">
            <field name="name">Amortissements sur concessions, brevets, etc...</field>
            <field name="code">2119</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a211" name="parent_id"/>
        </record>
        <record id="a212" model="account.account.template">
            <field name="name">Goodwill</field>
            <field name="code">212</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a21" name="parent_id"/>
        </record>
        <record id="a2120" model="account.account.template">
            <field name="name">Coût d'acquisition</field>
            <field name="code">2120</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a212" name="parent_id"/>
        </record>
        <record id="a2128" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2128</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a212" name="parent_id"/>
        </record>
        <record id="a2129" model="account.account.template">
            <field name="name">Amortissements sur goodwill</field>
            <field name="code">2129</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a212" name="parent_id"/>
        </record>
        <record id="a213" model="account.account.template">
            <field name="name">Acomptes versés</field>
            <field name="code">213</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a21" name="parent_id"/>
        </record>
        <record id="a22" model="account.account.template">
            <field name="name">TERRAINS ET CONSTRUCTIONS</field>
            <field name="code">22</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_terrainsetconstructions2'))]"/>
        </record>
        <record id="a220" model="account.account.template">
            <field name="name">Terrains</field>
            <field name="code">220</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a22" name="parent_id"/>
        </record>
        <record id="a2200" model="account.account.template">
            <field name="name">Terrains</field>
            <field name="code">2200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a220" name="parent_id"/>
        </record>
        <record id="a2201" model="account.account.template">
            <field name="name">Frais d'acquisition sur terrains</field>
            <field name="code">2201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a220" name="parent_id"/>
        </record>
        <record id="a2208" model="account.account.template">
            <field name="name">Plus-values actées sur terrains</field>
            <field name="code">2208</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a220" name="parent_id"/>
        </record>
        <record id="a2209" model="account.account.template">
            <field name="name">Amortissements et réductions de valeur</field>
            <field name="code">2209</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a220" name="parent_id"/>
        </record>
        <record id="a22090" model="account.account.template">
            <field name="name">Amortissements sur frais d'acquisition</field>
            <field name="code">22090</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2209" name="parent_id"/>
        </record>
        <record id="a22091" model="account.account.template">
            <field name="name">Réductions de valeur sur terrains</field>
            <field name="code">22091</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2209" name="parent_id"/>
        </record>
        <record id="a221" model="account.account.template">
            <field name="name">Constructions</field>
            <field name="code">221</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a22" name="parent_id"/>
        </record>
        <record id="a2210" model="account.account.template">
            <field name="name">Bâtiments industriels</field>
            <field name="code">2210</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2211" model="account.account.template">
            <field name="name">Bâtiments administratifs et commerciaux</field>
            <field name="code">2211</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2212" model="account.account.template">
            <field name="name">Autres bâtiments d'exploitation</field>
            <field name="code">2212</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2213" model="account.account.template">
            <field name="name">Voies de transport et ouvrages d'art</field>
            <field name="code">2213</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2215" model="account.account.template">
            <field name="name">Constructions sur sol d'autrui</field>
            <field name="code">2215</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2216" model="account.account.template">
            <field name="name">Frais d'acquisition sur constructions</field>
            <field name="code">2216</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a2218" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2218</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a22180" model="account.account.template">
            <field name="name">Sur bâtiments industriels</field>
            <field name="code">22180</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2218" name="parent_id"/>
        </record>
        <record id="a22181" model="account.account.template">
            <field name="name">Sur bâtiments administratifs et commerciaux</field>
            <field name="code">22181</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2218" name="parent_id"/>
        </record>
        <record id="a22182" model="account.account.template">
            <field name="name">Sur autres bâtiments d'exploitation</field>
            <field name="code">22182</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2218" name="parent_id"/>
        </record>
        <record id="a22184" model="account.account.template">
            <field name="name">Sur voies de transport et ouvrages d'art</field>
            <field name="code">22184</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2218" name="parent_id"/>
        </record>
        <record id="a2219" model="account.account.template">
            <field name="name">Amortissements sur constructions</field>
            <field name="code">2219</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a221" name="parent_id"/>
        </record>
        <record id="a22190" model="account.account.template">
            <field name="name">Sur bâtiments industriels</field>
            <field name="code">22190</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a22191" model="account.account.template">
            <field name="name">Sur bâtiments administratifs et commerciaux</field>
            <field name="code">22191</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a22192" model="account.account.template">
            <field name="name">Sur autres bâtiments d'exploitation</field>
            <field name="code">22192</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a22194" model="account.account.template">
            <field name="name">Sur voies de transport et ouvrages d'art</field>
            <field name="code">22194</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a22195" model="account.account.template">
            <field name="name">Sur constructions sur sol d'autrui</field>
            <field name="code">22195</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a22196" model="account.account.template">
            <field name="name">Sur frais d'acquisition sur constructions</field>
            <field name="code">22196</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2219" name="parent_id"/>
        </record>
        <record id="a222" model="account.account.template">
            <field name="name">Terrains bâtis</field>
            <field name="code">222</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a22" name="parent_id"/>
        </record>
        <record id="a2220" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">2220</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a222" name="parent_id"/>
        </record>
        <record id="a22200" model="account.account.template">
            <field name="name">Bâtiments industriels</field>
            <field name="code">22200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2220" name="parent_id"/>
        </record>
        <record id="a22201" model="account.account.template">
            <field name="name">Bâtiments administratifs et commerciaux</field>
            <field name="code">22201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2220" name="parent_id"/>
        </record>
        <record id="a22202" model="account.account.template">
            <field name="name">Autres bâtiments d'exploitation</field>
            <field name="code">22202</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2220" name="parent_id"/>
        </record>
        <record id="a22203" model="account.account.template">
            <field name="name">Voies de transport et ouvrages d'art</field>
            <field name="code">22203</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2220" name="parent_id"/>
        </record>
        <record id="a22204" model="account.account.template">
            <field name="name">Frais d'acquisition des terrains à bâtir</field>
            <field name="code">22204</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2220" name="parent_id"/>
        </record>
        <record id="a2228" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2228</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a222" name="parent_id"/>
        </record>
        <record id="a22280" model="account.account.template">
            <field name="name">Sur bâtiments industriels</field>
            <field name="code">22280</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2228" name="parent_id"/>
        </record>
        <record id="a22281" model="account.account.template">
            <field name="name">Sur bâtiments administratifs et commerciaux</field>
            <field name="code">22281</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2228" name="parent_id"/>
        </record>
        <record id="a22282" model="account.account.template">
            <field name="name">Sur autres bâtiments d'exploitation</field>
            <field name="code">22282</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2228" name="parent_id"/>
        </record>
        <record id="a22283" model="account.account.template">
            <field name="name">Sur voies de transport et ouvrages d'art</field>
            <field name="code">22283</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2228" name="parent_id"/>
        </record>
        <record id="a2229" model="account.account.template">
            <field name="name">Amortissements sur terrains bâtis</field>
            <field name="code">2229</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a222" name="parent_id"/>
        </record>
        <record id="a22290" model="account.account.template">
            <field name="name">Sur bâtiments industriels</field>
            <field name="code">22290</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2229" name="parent_id"/>
        </record>
        <record id="a22291" model="account.account.template">
            <field name="name">Sur bâtiments administratifs et commerciaux</field>
            <field name="code">22291</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2229" name="parent_id"/>
        </record>
        <record id="a22292" model="account.account.template">
            <field name="name">Sur autres bâtiments d'exploitation</field>
            <field name="code">22292</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2229" name="parent_id"/>
        </record>
        <record id="a22293" model="account.account.template">
            <field name="name">Sur voies de transport et ouvrages d'art</field>
            <field name="code">22293</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2229" name="parent_id"/>
        </record>
        <record id="a22294" model="account.account.template">
            <field name="name">Sur frais d'acquisition des terrains bâtis</field>
            <field name="code">22294</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2229" name="parent_id"/>
        </record>
        <record id="a223" model="account.account.template">
            <field name="name">Autres droits réels sur des immeubles</field>
            <field name="code">223</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a22" name="parent_id"/>
        </record>
        <record id="a2230" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">2230</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a223" name="parent_id"/>
        </record>
        <record id="a2238" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2238</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a223" name="parent_id"/>
        </record>
        <record id="a2239" model="account.account.template">
            <field name="name">Amortissements</field>
            <field name="code">2239</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a223" name="parent_id"/>
        </record>
        <record id="a23" model="account.account.template">
            <field name="name">INSTALLATIONS, MACHINES ET OUTILLAGE</field>
            <field name="code">23</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_installationsmachinesetoutillage2'))]"/>
        </record>
        <record id="a230" model="account.account.template">
            <field name="name">Installations</field>
            <field name="code">230</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a23" name="parent_id"/>
        </record>
        <record id="a2300" model="account.account.template">
            <field name="name">Installation d'eau</field>
            <field name="code">2300</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2301" model="account.account.template">
            <field name="name">Installation d'électricité</field>
            <field name="code">2301</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2302" model="account.account.template">
            <field name="name">Installation de vapeur</field>
            <field name="code">2302</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2303" model="account.account.template">
            <field name="name">Installation de gaz</field>
            <field name="code">2303</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2304" model="account.account.template">
            <field name="name">Installation de chauffage</field>
            <field name="code">2304</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2305" model="account.account.template">
            <field name="name">Installation de conditionnement d'air</field>
            <field name="code">2305</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a2306" model="account.account.template">
            <field name="name">Installation de chargement</field>
            <field name="code">2306</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a230" name="parent_id"/>
        </record>
        <record id="a231" model="account.account.template">
            <field name="name">Machines</field>
            <field name="code">231</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a23" name="parent_id"/>
        </record>
        <record id="a2310" model="account.account.template">
            <field name="name">Division A</field>
            <field name="code">2310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a231" name="parent_id"/>
        </record>
        <record id="a2311" model="account.account.template">
            <field name="name">Division B</field>
            <field name="code">2311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a231" name="parent_id"/>
        </record>
        <record id="a237" model="account.account.template">
            <field name="name">Outillage</field>
            <field name="code">237</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a23" name="parent_id"/>
        </record>
        <record id="a2370" model="account.account.template">
            <field name="name">Division A</field>
            <field name="code">2370</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a237" name="parent_id"/>
        </record>
        <record id="a2371" model="account.account.template">
            <field name="name">Division B</field>
            <field name="code">2371</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a237" name="parent_id"/>
        </record>
        <record id="a238" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">238</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a23" name="parent_id"/>
        </record>
        <record id="a2380" model="account.account.template">
            <field name="name">Sur installations</field>
            <field name="code">2380</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a238" name="parent_id"/>
        </record>
        <record id="a2381" model="account.account.template">
            <field name="name">Sur machines</field>
            <field name="code">2381</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a238" name="parent_id"/>
        </record>
        <record id="a2382" model="account.account.template">
            <field name="name">Sur outillage</field>
            <field name="code">2382</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a238" name="parent_id"/>
        </record>
        <record id="a239" model="account.account.template">
            <field name="name">Amortissements</field>
            <field name="code">239</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a23" name="parent_id"/>
        </record>
        <record id="a2390" model="account.account.template">
            <field name="name">Sur installations</field>
            <field name="code">2390</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a239" name="parent_id"/>
        </record>
        <record id="a2391" model="account.account.template">
            <field name="name">Sur machines</field>
            <field name="code">2391</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a239" name="parent_id"/>
        </record>
        <record id="a2392" model="account.account.template">
            <field name="name">Sur outillage</field>
            <field name="code">2392</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a239" name="parent_id"/>
        </record>
        <record id="a24" model="account.account.template">
            <field name="name">MOBILIER ET MATERIEL ROULANT</field>
            <field name="code">24</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_mobilieretmatrielroulant2'))]"/>
        </record>
        <record id="a240" model="account.account.template">
            <field name="name">Mobilier</field>
            <field name="code">240</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a24" name="parent_id"/>
        </record>
        <record id="a2400" model="account.account.template">
            <field name="name">Mobilier</field>
            <field name="code">2400</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a240" name="parent_id"/>
        </record>
        <record id="a24000" model="account.account.template">
            <field name="name">Mobilier des bâtiments industriels</field>
            <field name="code">24000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2400" name="parent_id"/>
        </record>
        <record id="a24001" model="account.account.template">
            <field name="name">Mobilier des bâtiments administratifs et commerciaux</field>
            <field name="code">24001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2400" name="parent_id"/>
        </record>
        <record id="a24002" model="account.account.template">
            <field name="name">Mobilier des autres bâtiments d'exploitation</field>
            <field name="code">24002</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2400" name="parent_id"/>
        </record>
        <record id="a24003" model="account.account.template">
            <field name="name">Mobilier oeuvres sociales</field>
            <field name="code">24003</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2400" name="parent_id"/>
        </record>
        <record id="a2401" model="account.account.template">
            <field name="name">Matériel de bureau et de service social</field>
            <field name="code">2401</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a240" name="parent_id"/>
        </record>
        <record id="a24010" model="account.account.template">
            <field name="name">Des bâtiments industriels</field>
            <field name="code">24010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2401" name="parent_id"/>
        </record>
        <record id="a24011" model="account.account.template">
            <field name="name">Des bâtiments administratifs et commerciaux</field>
            <field name="code">24011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2401" name="parent_id"/>
        </record>
        <record id="a24012" model="account.account.template">
            <field name="name">Des autres bâtiments d'exploitation</field>
            <field name="code">24012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2401" name="parent_id"/>
        </record>
        <record id="a24013" model="account.account.template">
            <field name="name">Des oeuvres sociales</field>
            <field name="code">24013</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2401" name="parent_id"/>
        </record>
        <record id="a2408" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2408</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a240" name="parent_id"/>
        </record>
        <record id="a24080" model="account.account.template">
            <field name="name">Plus-values actées sur mobilier</field>
            <field name="code">24080</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2408" name="parent_id"/>
        </record>
        <record id="a24081" model="account.account.template">
            <field name="name">Plus-values actées sur matériel de bureau et service social</field>
            <field name="code">24081</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2408" name="parent_id"/>
        </record>
        <record id="a2409" model="account.account.template">
            <field name="name">Amortissements</field>
            <field name="code">2409</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a240" name="parent_id"/>
        </record>
        <record id="a24090" model="account.account.template">
            <field name="name">Amortissements sur mobilier</field>
            <field name="code">24090</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2409" name="parent_id"/>
        </record>
        <record id="a24091" model="account.account.template">
            <field name="name">Amortissements sur matériel de bureau et service social</field>
            <field name="code">24091</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2409" name="parent_id"/>
        </record>
        <record id="a241" model="account.account.template">
            <field name="name">Matériel roulant</field>
            <field name="code">241</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a24" name="parent_id"/>
        </record>
        <record id="a2410" model="account.account.template">
            <field name="name">Matériel automobile</field>
            <field name="code">2410</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a24100" model="account.account.template">
            <field name="name">Voitures</field>
            <field name="code">24100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2410" name="parent_id"/>
        </record>
        <record id="a24105" model="account.account.template">
            <field name="name">Camions</field>
            <field name="code">24105</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2410" name="parent_id"/>
        </record>
        <record id="a2411" model="account.account.template">
            <field name="name">Matériel ferroviaire</field>
            <field name="code">2411</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a2412" model="account.account.template">
            <field name="name">Matériel fluvial</field>
            <field name="code">2412</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241"  name="parent_id"/>
        </record>
        <record id="a2413" model="account.account.template">
            <field name="name">Matériel naval</field>
            <field name="code">2413</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a2414" model="account.account.template">
            <field name="name">Matériel aérien</field>
            <field name="code">2414</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a2418" model="account.account.template">
            <field name="name">Plus-values sur matériel roulant</field>
            <field name="code">2418</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a24180" model="account.account.template">
            <field name="name">Plus-values sur matériel automobile</field>
            <field name="code">24180</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2418" name="parent_id"/>
        </record>
        <record id="a24181" model="account.account.template">
            <field name="name">Idem sur matériel ferroviaire</field>
            <field name="code">24181</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2418" name="parent_id"/>
        </record>
        <record id="a24182" model="account.account.template">
            <field name="name">Idem sur matériel fluvial</field>
            <field name="code">24182</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2418" name="parent_id"/>
        </record>
        <record id="a24183" model="account.account.template">
            <field name="name">Idem sur matériel naval</field>
            <field name="code">24183</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2418" name="parent_id"/>
        </record>
        <record id="a24184" model="account.account.template">
            <field name="name">Idem sur matériel aérien</field>
            <field name="code">24184</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2418" name="parent_id"/>
        </record>
        <record id="a2419" model="account.account.template">
            <field name="name">Amortissements sur matériel roulant</field>
            <field name="code">2419</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a241" name="parent_id"/>
        </record>
        <record id="a24190" model="account.account.template">
            <field name="name">Amortissements sur matériel automobile</field>
            <field name="code">24190</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2419" name="parent_id"/>
        </record>
        <record id="a24191" model="account.account.template">
            <field name="name">Idem sur matériel ferroviaire</field>
            <field name="code">24191</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2419" name="parent_id"/>
        </record>
        <record id="a24192" model="account.account.template">
            <field name="name">Idem sur matériel fluvial</field>
            <field name="code">24192</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2419" name="parent_id"/>
        </record>
        <record id="a24193" model="account.account.template">
            <field name="name">Idem sur matériel naval</field>
            <field name="code">24193</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2419" name="parent_id"/>
        </record>
        <record id="a24194" model="account.account.template">
            <field name="name">Idem sur matériel aérien</field>
            <field name="code">24194</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2419" name="parent_id"/>
        </record>
        <record id="a25" model="account.account.template">
            <field name="name">IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES</field>
            <field name="code">25</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_locationfinancementetdroitssimilaires2'))]"/>
        </record>
        <record id="a250" model="account.account.template">
            <field name="name">Terrains et constructions</field>
            <field name="code">250</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a25" name="parent_id"/>
        </record>
        <record id="a2500" model="account.account.template">
            <field name="name">Terrains</field>
            <field name="code">2500</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a250" name="parent_id"/>
        </record>
        <record id="a2501" model="account.account.template">
            <field name="name">Constructions</field>
            <field name="code">2501</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a250" name="parent_id"/>
        </record>
        <record id="a2508" model="account.account.template">
            <field name="name">Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions</field>
            <field name="code">2508</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a250" name="parent_id"/>
        </record>
        <record id="a2509" model="account.account.template">
            <field name="name">Amortissements et réductions de valeur sur terrains et constructions en leasing</field>
            <field name="code">2509</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a250" name="parent_id"/>
        </record>
        <record id="a251" model="account.account.template">
            <field name="name">Installations, machines et outillage</field>
            <field name="code">251</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a25" name="parent_id"/>
        </record>
        <record id="a2510" model="account.account.template">
            <field name="name">Installations</field>
            <field name="code">2510</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a251" name="parent_id"/>
        </record>
        <record id="a2511" model="account.account.template">
            <field name="name">Machines</field>
            <field name="code">2511</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a251" name="parent_id"/>
        </record>
        <record id="a2512" model="account.account.template">
            <field name="name">Outillage</field>
            <field name="code">2512</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a251" name="parent_id"/>
        </record>
        <record id="a2518" model="account.account.template">
            <field name="name">Plus-values actées sur installations, machines et outillage pris en leasing</field>
            <field name="code">2518</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a251" name="parent_id"/>
        </record>
        <record id="a2519" model="account.account.template">
            <field name="name">Amortissements sur installations, machines et outillage pris en leasing</field>
            <field name="code">2519</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a251" name="parent_id"/>
        </record>
        <record id="a252" model="account.account.template">
            <field name="name">Mobilier et matériel roulant</field>
            <field name="code">252</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a25" name="parent_id"/>
        </record>
        <record id="a2520" model="account.account.template">
            <field name="name">Mobilier</field>
            <field name="code">2520</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a252" name="parent_id"/>
        </record>
        <record id="a2521" model="account.account.template">
            <field name="name">Matériel roulant</field>
            <field name="code">2521</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a252" name="parent_id"/>
        </record>
        <record id="a2528" model="account.account.template">
            <field name="name">Plus-values actées sur mobilier et matériel roulant en leasing</field>
            <field name="code">2528</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a252" name="parent_id"/>
        </record>
        <record id="a2529" model="account.account.template">
            <field name="name">Amortissements sur mobilier et matériel roulant en leasing</field>
            <field name="code">2529</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a252" name="parent_id"/>
        </record>
        <record id="a26" model="account.account.template">
            <field name="name">AUTRES IMMOBILISATIONS CORPORELLES</field>
            <field name="code">26</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresimmobilisationscorporelles2'))]"/>
        </record>
        <record id="a260" model="account.account.template">
            <field name="name">Frais d'aménagements de locaux pris en location</field>
            <field name="code">260</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a261" model="account.account.template">
            <field name="name">Maison d'habitation</field>
            <field name="code">261</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a262" model="account.account.template">
            <field name="name">Réserve immobilière</field>
            <field name="code">262</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a263" model="account.account.template">
            <field name="name">Matériel d'emballage</field>
            <field name="code">263</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a264" model="account.account.template">
            <field name="name">Emballages récupérables</field>
            <field name="code">264</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a268" model="account.account.template">
            <field name="name">Plus-values actées sur autres immobilisations corporelles</field>
            <field name="code">268</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a269" model="account.account.template">
            <field name="name">Amortissements sur autres immobilisations corporelles</field>
            <field name="code">269</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a26" name="parent_id"/>
        </record>
        <record id="a2690" model="account.account.template">
            <field name="name">Amortissements sur frais d'aménagement des locaux pris en location</field>
            <field name="code">2690</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a269" name="parent_id"/>
        </record>
        <record id="a2691" model="account.account.template">
            <field name="name">Amortissements sur maison d'habitation</field>
            <field name="code">2691</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a269" name="parent_id"/>
        </record>
        <record id="a2692" model="account.account.template">
            <field name="name">Amortissements sur réserve immobilière</field>
            <field name="code">2692</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a269" name="parent_id"/>
        </record>
        <record id="a2693" model="account.account.template">
            <field name="name">Amortissements sur matériel d'emballage</field>
            <field name="code">2693</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a269" name="parent_id"/>
        </record>
        <record id="a2694" model="account.account.template">
            <field name="name">Amortissements sur emballages récupérables</field>
            <field name="code">2694</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a269" name="parent_id"/>
        </record>
        <record id="a27" model="account.account.template">
            <field name="name">IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES</field>
            <field name="code">27</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsencoursetacomptesverss2'))]"/>
        </record>
        <record id="a270" model="account.account.template">
            <field name="name">Immobilisations en cours</field>
            <field name="code">270</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a27" name="parent_id"/>
        </record>
        <record id="a2700" model="account.account.template">
            <field name="name">Constructions</field>
            <field name="code">2700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a270" name="parent_id"/>
        </record>
        <record id="a2701" model="account.account.template">
            <field name="name">Installations, machines et outillage</field>
            <field name="code">2701</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a270" name="parent_id"/>
        </record>
        <record id="a2702" model="account.account.template">
            <field name="name">Mobilier et matériel roulant</field>
            <field name="code">2702</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a270" name="parent_id"/>
        </record>
        <record id="a2703" model="account.account.template">
            <field name="name">Autres immobilisations corporelles</field>
            <field name="code">2703</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a270" name="parent_id"/>
        </record>
        <record id="a271" model="account.account.template">
            <field name="name">Avances et acomptes versés sur immobilisations en cours</field>
            <field name="code">271</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a27" name="parent_id"/>
        </record>
        <record id="a28" model="account.account.template">
            <field name="name">IMMOBILISATIONS FINANCIERES</field>
            <field name="code">28</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_immobilisationsfinancires1'))]"/>
        </record>
        <record id="a280" model="account.account.template">
            <field name="name">Participations dans des entreprises liées</field>
            <field name="code">280</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2800" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">2800</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a280" name="parent_id"/>
        </record>
        <record id="a2801" model="account.account.template">
            <field name="name">Montants non appelés</field>
            <field name="code">2801</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a280" name="parent_id"/>
        </record>
        <record id="a2808" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2808</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a280" name="parent_id"/>
        </record>
        <record id="a2809" model="account.account.template">
            <field name="name">Réductions de valeurs actées</field>
            <field name="code">2809</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a280" name="parent_id"/>
        </record>
        <record id="a281" model="account.account.template">
            <field name="name">Créances sur des entreprises liées</field>
            <field name="code">281</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2810" model="account.account.template">
            <field name="name">Créances en compte</field>
            <field name="code">2810</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a281" name="parent_id"/>
        </record>
        <record id="a2811" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">2811</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a281" name="parent_id"/>
        </record>
        <record id="a2812" model="account.account.template">
            <field name="name">Titres à revenu fixes</field>
            <field name="code">2812</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a281" name="parent_id"/>
        </record>
        <record id="a2817" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">2817</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a281" name="parent_id"/>
        </record>
        <record id="a2819" model="account.account.template">
            <field name="name">Réductions de valeurs actées</field>
            <field name="code">2819</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a281" name="parent_id"/>
        </record>
        <record id="a282" model="account.account.template">
            <field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">282</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2820" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">2820</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a282" name="parent_id"/>
        </record>
        <record id="a2821" model="account.account.template">
            <field name="name">Montants non appelés</field>
            <field name="code">2821</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a282" name="parent_id"/>
        </record>
        <record id="a2828" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2828</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a282" name="parent_id"/>
        </record>
        <record id="a2829" model="account.account.template">
            <field name="name">Réductions de valeurs actées</field>
            <field name="code">2829</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a282" name="parent_id"/>
        </record>
        <record id="a283" model="account.account.template">
            <field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">283</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2830" model="account.account.template">
            <field name="name">Créances en compte</field>
            <field name="code">2830</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a283" name="parent_id"/>
        </record>
        <record id="a2831" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">2831</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a283" name="parent_id"/>
        </record>
        <record id="a2832" model="account.account.template">
            <field name="name">Titres à revenu fixe</field>
            <field name="code">2832</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a283" name="parent_id"/>
        </record>
        <record id="a2837" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">2837</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a283" name="parent_id"/>
        </record>
        <record id="a2839" model="account.account.template">
            <field name="name">Réductions de valeurs actées</field>
            <field name="code">2839</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a283" name="parent_id"/>
        </record>
        <record id="a284" model="account.account.template">
            <field name="name">Autres actions et parts</field>
            <field name="code">284</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2840" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">2840</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a284" name="parent_id"/>
        </record>
        <record id="a2841" model="account.account.template">
            <field name="name">Montants non appelés</field>
            <field name="code">2841</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a284" name="parent_id"/>
        </record>
        <record id="a2848" model="account.account.template">
            <field name="name">Plus-values actées</field>
            <field name="code">2848</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a284" name="parent_id"/>
        </record>
        <record id="a2849" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">2849</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a284" name="parent_id"/>
        </record>
        <record id="a285" model="account.account.template">
            <field name="name">Autres créances</field>
            <field name="code">285</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2850" model="account.account.template">
            <field name="name">Créances en compte</field>
            <field name="code">2850</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a285" name="parent_id"/>
        </record>
        <record id="a2851" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">2851</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a285" name="parent_id"/>
        </record>
        <record id="a2852" model="account.account.template">
            <field name="name">Titres à revenu fixe</field>
            <field name="code">2852</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a285" name="parent_id"/>
        </record>
        <record id="a2857" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">2857</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a285" name="parent_id"/>
        </record>
        <record id="a2859" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">2859</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a285" name="parent_id"/>
        </record>
        <record id="a288" model="account.account.template">
            <field name="name">Cautionnements versés en numéraires</field>
            <field name="code">288</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a28" name="parent_id"/>
        </record>
        <record id="a2880" model="account.account.template">
            <field name="name">Téléphone, télefax, télex</field>
            <field name="code">2880</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a288" name="parent_id"/>
        </record>
        <record id="a2881" model="account.account.template">
            <field name="name">Gaz</field>
            <field name="code">2881</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a288" name="parent_id"/>
        </record>
        <record id="a2882" model="account.account.template">
            <field name="name">Eau</field>
            <field name="code">2882</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a288" name="parent_id"/>
        </record>
        <record id="a2883" model="account.account.template">
            <field name="name">Electricité</field>
            <field name="code">2883</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a288" name="parent_id"/>
        </record>
        <record id="a2887" model="account.account.template">
            <field name="name">Autres cautionnements versés en numéraires</field>
            <field name="code">2887</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a288" name="parent_id"/>
        </record>
        <record id="a29" model="account.account.template">
            <field name="name">CREANCES A PLUS D'UN AN</field>
            <field name="code">29</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2" name="parent_id"/>
        </record>
        <record id="a290" model="account.account.template">
            <field name="name">Créances commerciales</field>
            <field name="code">290</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a29" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_crancescommerciales3'))]"/>
        </record>
        <record id="a2900" model="account.account.template">
            <field name="name">Clients</field>
            <field name="code">2900</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a29000" model="account.account.template">
            <field name="name">Créances en compte sur entreprises liées</field>
            <field name="code">29000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a29001" model="account.account.template">
            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">29001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a29002" model="account.account.template">
            <field name="name">Sur clients Belgique</field>
            <field name="code">29002</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a29003" model="account.account.template">
            <field name="name">Sur clients C.E.E.</field>
            <field name="code">29003</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a29004" model="account.account.template">
            <field name="name">Sur clients exportation hors C.E.E.</field>
            <field name="code">29004</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a29005" model="account.account.template">
            <field name="name">Créances sur les coparticipants</field>
            <field name="code">29005</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2900" name="parent_id"/>
        </record>
        <record id="a2901" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">2901</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a29010" model="account.account.template">
            <field name="name">Sur entreprises liées</field>
            <field name="code">29010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2901" name="parent_id"/>
        </record>
        <record id="a29011" model="account.account.template">
            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">29011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2901" name="parent_id"/>
        </record>
        <record id="a29012" model="account.account.template">
            <field name="name">Sur clients Belgique</field>
            <field name="code">29012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2901" name="parent_id"/>
        </record>
        <record id="a29013" model="account.account.template">
            <field name="name">Sur clients C.E.E.</field>
            <field name="code">29013</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2901" name="parent_id"/>
        </record>
        <record id="a29014" model="account.account.template">
            <field name="name">Sur clients exportation hors C.E.E.</field>
            <field name="code">29014</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2901" name="parent_id"/>
        </record>
        <record id="a2905" model="account.account.template">
            <field name="name">Retenues sur garanties</field>
            <field name="code">2905</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a2906" model="account.account.template">
            <field name="name">Acomptes versés</field>
            <field name="code">2906</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a2907" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">2907</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a2909" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">2909</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a290" name="parent_id"/>
        </record>
        <record id="a291" model="account.account.template">
            <field name="name">Autres créances</field>
            <field name="code">291</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a29" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autrescrances3'))]"/>
        </record>
        <record id="a2910" model="account.account.template">
            <field name="name">Créances en compte</field>
            <field name="code">2910</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a291" name="parent_id"/>
        </record>
        <record id="a29100" model="account.account.template">
            <field name="name">Créances entreprises liées</field>
            <field name="code">29100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2910" name="parent_id"/>
        </record>
        <record id="a29101" model="account.account.template">
            <field name="name">Créances entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">29101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2910" name="parent_id"/>
        </record>
        <record id="a29102" model="account.account.template">
            <field name="name">Créances autres débiteurs</field>
            <field name="code">29102</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2910" name="parent_id"/>
        </record>
        <record id="a2911" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">2911</field>
            <field name="type">view</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a291" name="parent_id"/>
        </record>
        <record id="a29110" model="account.account.template">
            <field name="name">Sur entreprises liées</field>
            <field name="code">29110</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2911" name="parent_id"/>
        </record>
        <record id="a29111" model="account.account.template">
            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">29111</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2911" name="parent_id"/>
        </record>
        <record id="a29112" model="account.account.template">
            <field name="name">Sur autres débiteurs</field>
            <field name="code">29112</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a2911" name="parent_id"/>
        </record>
        <record id="a2912" model="account.account.template">
            <field name="name">Créances résultant de la cession d'immobilisations données en leasing</field>
            <field name="code">2912</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a291" name="parent_id"/>
        </record>
        <record id="a2917" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">2917</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a291" name="parent_id"/>
        </record>
        <record id="a2919" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">2919</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_asset"/>
            <field ref="a291" name="parent_id"/>
        </record>
        <record id="a3" model="account.account.template">
            <field name="name">CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION</field>
            <field name="code">3</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a_root" name="parent_id"/>
        </record>
        <record id="a30" model="account.account.template">
            <field name="name">APPROVISIONNEMENTS - MATIERES PREMIERES</field>
            <field name="code">30</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a300" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">300</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a30" name="parent_id"/>
        </record>
        <record id="a309" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">309</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a30" name="parent_id"/>
        </record>
        <record id="a31" model="account.account.template">
            <field name="name">APPROVISIONNEMENTS ET FOURNITURES</field>
            <field name="code">31</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a310" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">310</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a31" name="parent_id"/>
        </record>
        <record id="a3100" model="account.account.template">
            <field name="name">Matières d'approvisionnement</field>
            <field name="code">3100</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3101" model="account.account.template">
            <field name="name">Energie, charbon, coke, Mazout, essence, propane</field>
            <field name="code">3101</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3102" model="account.account.template">
            <field name="name">Produits d'entretien</field>
            <field name="code">3102</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3103" model="account.account.template">
            <field name="name">Fournitures diverses et petit outillage</field>
            <field name="code">3103</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3104" model="account.account.template">
            <field name="name">Imprimés et fournitures de bureau</field>
            <field name="code">3104</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3105" model="account.account.template">
            <field name="name">Fournitures de services sociaux</field>
            <field name="code">3105</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a3106" model="account.account.template">
            <field name="name">Emballages commerciaux</field>
            <field name="code">3106</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>

            <field ref="a310" name="parent_id"/>
        </record>
        <record id="a31060" model="account.account.template">
            <field name="name">Emballages perdus</field>
            <field name="code">31060</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3106" name="parent_id"/>
        </record>
        <record id="a31061" model="account.account.template">
            <field name="name">Emballages récupérables</field>
            <field name="code">31061</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3106" name="parent_id"/>
        </record>
        <record id="a319" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">319</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a31" name="parent_id"/>
        </record>
        <record id="a32" model="account.account.template">
            <field name="name">EN COURS DE FABRICATION</field>
            <field name="code">32</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a320" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">320</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a32" name="parent_id"/>
        </record>
        <record id="a3200" model="account.account.template">
            <field name="name">Produits semi-ouvrés</field>
            <field name="code">3200</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a3201" model="account.account.template">
            <field name="name">Produits en cours de fabrication</field>
            <field name="code">3201</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a3202" model="account.account.template">
            <field name="name">Travaux en cours</field>
            <field name="code">3202</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a3205" model="account.account.template">
            <field name="name">Déchets</field>
            <field name="code">3205</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a3206" model="account.account.template">
            <field name="name">Rebuts</field>
            <field name="code">3206</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a3209" model="account.account.template">
            <field name="name">Travaux en association momentanée</field>
            <field name="code">3209</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a320" name="parent_id"/>
        </record>
        <record id="a329" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">329</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a32" name="parent_id"/>
        </record>
        <record id="a33" model="account.account.template">
            <field name="name">PRODUITS FINIS</field>
            <field name="code">33</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
        </record>
        <record id="a330" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">330</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a33" name="parent_id"/>
        </record>
        <record id="a3300" model="account.account.template">
            <field name="name">Produits finis</field>
            <field name="code">3300</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a330" name="parent_id"/>
        </record>
        <record id="a339" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">339</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a33" name="parent_id"/>
        </record>
        <record id="a34" model="account.account.template">
            <field name="name">MARCHANDISES</field>
            <field name="code">34</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a340" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">340</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a34" name="parent_id"/>
        </record>
        <record id="a3400" model="account.account.template">
            <field name="name">Groupe A</field>
            <field name="code">3400</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a340" name="parent_id"/>
        </record>
        <record id="a3401" model="account.account.template">
            <field name="name">Groupe B</field>
            <field name="code">3401</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a340" name="parent_id"/>
        </record>
        <record id="a349" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">349</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a34" name="parent_id"/>
        </record>
        <record id="a35" model="account.account.template">
            <field name="name">IMMEUBLES DESTINES A LA VENTE</field>
            <field name="code">35</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a350" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">350</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a35" name="parent_id"/>
        </record>
        <record id="a3500" model="account.account.template">
            <field name="name">Immeuble A</field>
            <field name="code">3500</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a350" name="parent_id"/>
        </record>
        <record id="a3501" model="account.account.template">
            <field name="name">Immeuble B</field>
            <field name="code">3501</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a350" name="parent_id"/>
        </record>
        <record id="a351" model="account.account.template">
            <field name="name">Immeubles construits en vue de leur revente</field>
            <field name="code">351</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a35" name="parent_id"/>
        </record>
        <record id="a3510" model="account.account.template">
            <field name="name">Immeuble A</field>
            <field name="code">3510</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a351" name="parent_id"/>
        </record>
        <record id="a3511" model="account.account.template">
            <field name="name">Immeuble B</field>
            <field name="code">3511</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a351" name="parent_id"/>
        </record>
        <record id="a359" model="account.account.template">
            <field name="name">Réductions de valeurs actées</field>
            <field name="code">359</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a35" name="parent_id"/>
        </record>
        <record id="a36" model="account.account.template">
            <field name="name">ACOMPTES VERSES SUR ACHATS POUR STOCKS</field>
            <field name="code">36</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_stocks2'))]"/>
        </record>
        <record id="a360" model="account.account.template">
            <field name="name">Acomptes versés</field>
            <field name="code">360</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a36" name="parent_id"/>
        </record>
        <record id="a369" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">369</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a36" name="parent_id"/>
        </record>
        <record id="a37" model="account.account.template">
            <field name="name">COMMANDES EN COURS D'EXECUTION</field>
            <field name="code">37</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a3" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_commandesencoursdexcution2'))]"/>
        </record>
        <record id="a370" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">370</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a37" name="parent_id"/>
        </record>
        <record id="a371" model="account.account.template">
            <field name="name">Bénéfice pris en compte</field>
            <field name="code">371</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a37" name="parent_id"/>
        </record>
        <record id="a379" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">379</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_stock"/>
            <field ref="a37" name="parent_id"/>
        </record>
        <record id="a4" model="account.account.template">
            <field name="name">CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS</field>
            <field name="code">4</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a_root" name="parent_id"/>
        </record>
        <record id="a40" model="account.account.template">
            <field name="name">CREANCES COMMERCIALES</field>
            <field name="code">40</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_crancescommerciales5'))]"/>
        </record>
        <record id="a400" model="account.account.template">
            <field name="name">Clients</field>
            <field name="code">400</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a_recv" model="account.account.template">
            <field name="name">Clients</field>
            <field name="code">4000</field>
            <field name="type">receivable</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field eval="True" name="reconcile"/>
            <field ref="a400" name="parent_id"/>
        </record>
        <record id="a4007" model="account.account.template">
            <field name="name">Rabais, remises, ristournes à accorder et autres notes de crédit à établir</field>
            <field name="code">4007</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a400" name="parent_id"/>
        </record>
        <record id="a4008" model="account.account.template">
            <field name="name">Créances résultant de livraisons de biens</field>
            <field name="code">4008</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a400" name="parent_id"/>
        </record>
        <record id="a401" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">401</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a4010" model="account.account.template">
            <field name="name">Effets à recevoir</field>
            <field name="code">4010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a401" name="parent_id"/>
        </record>
        <record id="a4013" model="account.account.template">
            <field name="name">Effets à l'encaissement</field>
            <field name="code">4013</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a401" name="parent_id"/>
        </record>
        <record id="a4015" model="account.account.template">
            <field name="name">Effets à l'escompte</field>
            <field name="code">4015</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a401" name="parent_id"/>
        </record>
        <record id="a402" model="account.account.template">
            <field name="name">Clients, créances courantes, entreprises apparentées, administrateurs et gérants</field>
            <field name="code">402</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a4020" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">4020</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a402" name="parent_id"/>
        </record>
        <record id="a4021" model="account.account.template">
            <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">4021</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a402" name="parent_id"/>
        </record>
        <record id="a4022" model="account.account.template">
            <field name="name">Administrateurs et gérants d'entreprise</field>
            <field name="code">4022</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a402" name="parent_id"/>
        </record>
        <record id="a403" model="account.account.template">
            <field name="name">Effets à recevoir sur entreprises apparentées et administrateurs et gérants</field>
            <field name="code">403</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a4030" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">4030</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a403" name="parent_id"/>
        </record>
        <record id="a4031" model="account.account.template">
            <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">4031</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a403" name="parent_id"/>
        </record>
        <record id="a4032" model="account.account.template">
            <field name="name">Administrateurs et gérants de l'entreprise</field>
            <field name="code">4032</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a403" name="parent_id"/>
        </record>
        <record id="a404" model="account.account.template">
            <field name="name">Produits à recevoir</field>
            <field name="code">404</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a405" model="account.account.template">
            <field name="name">Clients : retenues sur garanties</field>
            <field name="code">405</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a406" model="account.account.template">
            <field name="name">Acomptes versés</field>
            <field name="code">406</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a407" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">407</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a408" model="account.account.template">
            <field name="name">Compensation clients</field>
            <field name="code">408</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a409" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">409</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a40" name="parent_id"/>
        </record>
        <record id="a41" model="account.account.template">
            <field name="name">AUTRES CREANCES</field>
            <field name="code">41</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autrescrances5'))]"/>
        </record>
        <record id="a410" model="account.account.template">
            <field name="name">Capital appelé, non versé</field>
            <field name="code">410</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a4100" model="account.account.template">
            <field name="name">Appels de fonds</field>
            <field name="code">4100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a410" name="parent_id"/>
        </record>
        <record id="a4101" model="account.account.template">
            <field name="name">Actionnaires défaillants</field>
            <field name="code">4101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a410" name="parent_id"/>
        </record>
        <record id="a411" model="account.account.template">
            <field name="name">T.V.A. à récupérer</field>
            <field name="code">411</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a411059" model="account.account.template">
            <field name="name">T.V.A Déductible</field>
            <field name="code">411059</field>
            <field name="type">other</field>
            <field name="parent_id" ref="a411"/>
            <field name="reconcile" eval="0"/>
            <field name="user_type" ref="account.data_account_type_receivable"/>
        </record>
<!-- duplicated record? 
        <record id="a4110" model="account.account.template">
            <field name="name">T.V.A. déductible</field>
            <field name="code">4110</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a411" name="parent_id"/>
        </record>
        <record id="a4111" model="account.account.template">
            <field name="name">T.V.A. déductible</field>
            <field name="code">4111</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_tax"/>
            <field ref="a411" name="parent_id"/>
        </record>
-->
        <record id="a4112" model="account.account.template">
            <field name="name">Compte courant administration T.V.A.</field>
            <field name="code">4112</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a411" name="parent_id"/>
        </record>
        <record id="a4118" model="account.account.template">
            <field name="name">Taxe d'égalisation due</field>
            <field name="code">4118</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a411" name="parent_id"/>
        </record>
        <record id="a412" model="account.account.template">
            <field name="name">Impôts et versements fiscaux à récupérer</field>
            <field name="code">412</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a4120" model="account.account.template">
            <field name="name">à 4124 Impôts belges sur le résultat</field>
            <field name="code">4120</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a412" name="parent_id"/>
        </record>
        <record id="a4125" model="account.account.template">
            <field name="name">à 4127 Autres impôts belges</field>
            <field name="code">4125</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a412" name="parent_id"/>
        </record>
        <record id="a4128" model="account.account.template">
            <field name="name">Impôts étrangers</field>
            <field name="code">4128</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a412" name="parent_id"/>
        </record>
        <record id="a414" model="account.account.template">
            <field name="name">Produits à recevoir</field>
            <field name="code">414</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a416" model="account.account.template">
            <field name="name">Créances diverses</field>
            <field name="code">416</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a4160" model="account.account.template">
            <field name="name">Associés</field>
            <field name="code">4160</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4161" model="account.account.template">
            <field name="name">Avances et prêts au personnel</field>
            <field name="code">4161</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4162" model="account.account.template">
            <field name="name">Compte courant des associés en S.P.R.L.</field>
            <field name="code">4162</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4163" model="account.account.template">
            <field name="name">Compte courant des administrateurs et gérants</field>
            <field name="code">4163</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4164" model="account.account.template">
            <field name="name">Créances sur sociétés apparentées</field>
            <field name="code">4164</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4166" model="account.account.template">
            <field name="name">Emballages et matériel à rendre</field>
            <field name="code">4166</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a4167" model="account.account.template">
            <field name="name">Etat et établissements publics</field>
            <field name="code">4167</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a41670" model="account.account.template">
            <field name="name">Subsides à recevoir</field>
            <field name="code">41670</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a4167" name="parent_id"/>
        </record>
        <record id="a41671" model="account.account.template">
            <field name="name">Autres créances</field>
            <field name="code">41671</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a4167" name="parent_id"/>
        </record>
        <record id="a4168" model="account.account.template">
            <field name="name">Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus</field>
            <field name="code">4168</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a416" name="parent_id"/>
        </record>
        <record id="a417" model="account.account.template">
            <field name="name">Créances douteuses</field>
            <field name="code">417</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a418" model="account.account.template">
            <field name="name">Cautionnements versés en numéraires</field>
            <field name="code">418</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a419" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">419</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_receivable"/>
            <field ref="a41" name="parent_id"/>
        </record>
        <record id="a42" model="account.account.template">
            <field name="name">DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE</field>
            <field name="code">42</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_dettesplusdunanchantdanslanne3'))]"/>
        </record>
        <record id="a420" model="account.account.template">
            <field name="name">Emprunts subordonnés</field>
            <field name="code">420</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4200" model="account.account.template">
            <field name="name">Convertibles</field>
            <field name="code">4200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a420" name="parent_id"/>
        </record>
        <record id="a4201" model="account.account.template">
            <field name="name">Non convertibles</field>
            <field name="code">4201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a420" name="parent_id"/>
        </record>
        <record id="a421" model="account.account.template">
            <field name="name">Emprunts obligataires non subordonnés</field>
            <field name="code">421</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4210" model="account.account.template">
            <field name="name">Convertibles</field>
            <field name="code">4210</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a421" name="parent_id"/>
        </record>
        <record id="a4211" model="account.account.template">
            <field name="name">Non convertibles</field>
            <field name="code">4211</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a421" name="parent_id"/>
        </record>
        <record id="a422" model="account.account.template">
            <field name="name">Dettes de location-financement et assimilées</field>
            <field name="code">422</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4220" model="account.account.template">
            <field name="name">Financement de biens immobiliers</field>
            <field name="code">4220</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a422" name="parent_id"/>
        </record>
        <record id="a4221" model="account.account.template">
            <field name="name">Financement de biens mobiliers</field>
            <field name="code">4221</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a422" name="parent_id"/>
        </record>
        <record id="a423" model="account.account.template">
            <field name="name">Etablissements de crédit</field>
            <field name="code">423</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4230" model="account.account.template">
            <field name="name">Dettes en compte</field>
            <field name="code">4230</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a423" name="parent_id"/>
        </record>
        <record id="a4231" model="account.account.template">
            <field name="name">Promesses</field>
            <field name="code">4231</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a423" name="parent_id"/>
        </record>
        <record id="a4232" model="account.account.template">
            <field name="name">Crédits d'acceptation</field>
            <field name="code">4232</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a423" name="parent_id"/>
        </record>
        <record id="a424" model="account.account.template">
            <field name="name">Autres emprunts</field>
            <field name="code">424</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a425" model="account.account.template">
            <field name="name">Dettes commerciales</field>
            <field name="code">425</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4250" model="account.account.template">
            <field name="name">Fournisseurs</field>
            <field name="code">4250</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a425" name="parent_id"/>
        </record>
        <record id="a4251" model="account.account.template">
            <field name="name">Effets à payer</field>
            <field name="code">4251</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a425" name="parent_id"/>
        </record>
        <record id="a426" model="account.account.template">
            <field name="name">Cautionnements reçus en numéraires</field>
            <field name="code">426</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a429" model="account.account.template">
            <field name="name">Dettes diverses</field>
            <field name="code">429</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a42" name="parent_id"/>
        </record>
        <record id="a4290" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">4290</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a429" name="parent_id"/>
        </record>
        <record id="a4291" model="account.account.template">
            <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">4291</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a429" name="parent_id"/>
        </record>
        <record id="a4292" model="account.account.template">
            <field name="name">Administrateurs, gérants, associés</field>
            <field name="code">4292</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a429" name="parent_id"/>
        </record>
        <record id="a4299" model="account.account.template">
            <field name="name">Autres dettes</field>
            <field name="code">4299</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a429" name="parent_id"/>
        </record>
        <record id="a43" model="account.account.template">
            <field name="name">DETTES FINANCIERES</field>
            <field name="code">43</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
        </record>
        <record id="a430" model="account.account.template">
            <field name="name">Etablissements de crédit. Emprunts en compte à terme fixe</field>
            <field name="code">430</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a43" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
        </record>
        <record id="a431" model="account.account.template">
            <field name="name">Etablissements de crédit. Promesses</field>
            <field name="code">431</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a43" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
        </record>
        <record id="a432" model="account.account.template">
            <field name="name">Etablissements de crédit. Crédits d'acceptation</field>
            <field name="code">432</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a43" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
        </record>
        <record id="a433" model="account.account.template">
            <field name="name">Etablissements de crédit. Dettes en compte courant</field>
            <field name="code">433</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a43" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_etablissementsdecrdit4'))]"/>
        </record>
        <record id="a439" model="account.account.template">
            <field name="name">Autres emprunts</field>
            <field name="code">439</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a43" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresemprunts9'))]"/>
        </record>
        <record id="a44" model="account.account.template">
            <field name="name">DETTES COMMERCIALES</field>
            <field name="code">44</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
        </record>
        <record id="a440" model="account.account.template">
            <field name="name">Fournisseurs</field>
            <field name="code">440</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a44" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fournisseurs4'))]"/>
        </record>
        <record id="a4400" model="account.account.template">
            <field name="name">Entreprises apparentées</field>
            <field name="code">4400</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a440" name="parent_id"/>
        </record>
        <record id="a_pay" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">44000</field>
            <field name="type">payable</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field eval="True" name="reconcile"/>
            <field ref="a4400" name="parent_id"/>
        </record>
        <record id="a44001" model="account.account.template">
            <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">44001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4400" name="parent_id"/>
        </record>
        <record id="a4401" model="account.account.template">
            <field name="name">Fournisseurs ordinaires</field>
            <field name="code">4401</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a440" name="parent_id"/>
        </record>
        <record id="a44010" model="account.account.template">
            <field name="name">Fournisseurs belges</field>
            <field name="code">44010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4401" name="parent_id"/>
        </record>
        <record id="a44011" model="account.account.template">
            <field name="name">Fournisseurs CEE</field>
            <field name="code">44011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4401" name="parent_id"/>
        </record>
        <record id="a44012" model="account.account.template">
            <field name="name">Fournisseurs importation</field>
            <field name="code">44012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4401" name="parent_id"/>
        </record>
        <record id="a4402" model="account.account.template">
            <field name="name">Dettes envers les coparticipants</field>
            <field name="code">4402</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a440" name="parent_id"/>
        </record>
        <record id="a4403" model="account.account.template">
            <field name="name">Fournisseurs - retenues de garanties</field>
            <field name="code">4403</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a440" name="parent_id"/>
        </record>
        <record id="a441" model="account.account.template">
            <field name="name">Effets à payer</field>
            <field name="code">441</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a44" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_effetspayer4'))]"/>
        </record>
        <record id="a4410" model="account.account.template">
            <field name="name">Entreprises apparentées</field>
            <field name="code">4410</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a441" name="parent_id"/>
        </record>
        <record id="a44100" model="account.account.template">
            <field name="name">Entreprises liées</field>
            <field name="code">44100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4410" name="parent_id"/>
        </record>
        <record id="a44101" model="account.account.template">
            <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
            <field name="code">44101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4410" name="parent_id"/>
        </record>
        <record id="a4411" model="account.account.template">
            <field name="name">Fournisseurs ordinaires</field>
            <field name="code">4411</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a441" name="parent_id"/>
        </record>
        <record id="a44110" model="account.account.template">
            <field name="name">Fournisseurs belges</field>
            <field name="code">44110</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4411" name="parent_id"/>
        </record>
        <record id="a44111" model="account.account.template">
            <field name="name">Fournisseurs CEE</field>
            <field name="code">44111</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4411" name="parent_id"/>
        </record>
        <record id="a44112" model="account.account.template">
            <field name="name">Fournisseurs importation</field>
            <field name="code">44112</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4411" name="parent_id"/>
        </record>
        <record id="a444" model="account.account.template">
            <field name="name">Factures à recevoir</field>
            <field name="code">444</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a44" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fournisseurs4'))]"/>
        </record>
        <record id="a446" model="account.account.template">
            <field name="name">Acomptes reçus</field>
            <field name="code">446</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a44" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fournisseurs4'))]"/>
        </record>
        <record id="a448" model="account.account.template">
            <field name="name">Compensations fournisseurs</field>
            <field name="code">448</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a44" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_fournisseurs4'))]"/>
        </record>
        <record id="a45" model="account.account.template">
            <field name="name">DETTES FISCALES, SALARIALES ET SOCIALES</field>
            <field name="code">45</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
        </record>
        <record id="a450" model="account.account.template">
            <field name="name">Dettes fiscales estimées</field>
            <field name="code">450</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
        </record>
        <record id="a4501" model="account.account.template">
            <field name="name">à 4504 Impôts sur le résultat</field>
            <field name="code">4501</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a450" name="parent_id"/>
        </record>
        <record id="a4505" model="account.account.template">
            <field name="name">à 4507 Autres impôts en Belgique</field>
            <field name="code">4505</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a450" name="parent_id"/>
        </record>
        <record id="a4508" model="account.account.template">
            <field name="name">Impôts à l'étranger</field>
            <field name="code">4508</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a450" name="parent_id"/>
        </record>
        <record id="a451" model="account.account.template">
            <field name="name">T.V.A. à payer</field>
            <field name="code">451</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
        </record>
        <record id="a451054" model="account.account.template">
            <field name="name">T.V.A. à payer</field>
            <field name="code">451054</field>
            <field name="type">other</field>
            <field name="parent_id" ref="a451"/>
            <field name="reconcile" eval="0"/>
            <field name="user_type" ref="account.data_account_type_payable"/>
        </record>
        <record id="a451055" model="account.account.template">
            <field name="name">T.V.A. à payer - Intra-communautaire</field>
            <field name="code">451055</field>
            <field name="type">other</field>
            <field name="parent_id" ref="a451"/>
            <field name="reconcile" eval="0"/>
            <field name="user_type" ref="account.data_account_type_receivable"/>
        </record>
        <record id="a451056" model="account.account.template">
            <field name="name">T.V.A. à payer - Cocontractant</field>
            <field name="code">451056</field>
            <field name="type">other</field>
            <field name="parent_id" ref="a451"/>
            <field name="reconcile" eval="0"/>
            <field name="user_type" ref="account.data_account_type_receivable"/>
        </record>
        <record id="a451057" model="account.account.template">
            <field name="name">T.V.A. à payer - Import</field>
            <field name="code">451057</field>
            <field name="type">other</field>
            <field name="parent_id" ref="a451"/>
            <field name="reconcile" eval="0"/>
            <field name="user_type" ref="account.data_account_type_receivable"/>
        </record>
<!-- unused?
        <record id="a4510" model="account.account.template">
            <field name="name">T.V.A. due</field>
            <field name="code">4510</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a451" name="parent_id"/>
        </record>
        <record id="a4511" model="account.account.template">
            <field name="name">T.V.A. déductible</field>
            <field name="code">4511</field>
            <field name="type">other</field>
            <field name="user_type" ref="user_type_tax"/>
            <field ref="a451" name="parent_id"/>
        </record>
-->
        <record id="a4512" model="account.account.template">
            <field name="name">Compte courant administration T.V.A.</field>
            <field name="code">4512</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a451" name="parent_id"/>
        </record>
        <record id="a4518" model="account.account.template">
            <field name="name">Taxe d'égalisation due</field>
            <field name="code">4518</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a451" name="parent_id"/>
        </record>
        <record id="a452" model="account.account.template">
            <field name="name">Impôts et taxes à payer</field>
            <field name="code">452</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
        </record>
        <record id="a4520" model="account.account.template">
            <field name="name">Autres impôts sur le résultat</field>
            <field name="code">4520</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a452" name="parent_id"/>
        </record>
        <record id="a4525" model="account.account.template">
            <field name="name">Autres impôts et taxes en Belgique</field>
            <field name="code">4525</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a452" name="parent_id"/>
        </record>
        <record id="a45250" model="account.account.template">
            <field name="name">Précompte immobilier</field>
            <field name="code">45250</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4525" name="parent_id"/>
        </record>
        <record id="a45251" model="account.account.template">
            <field name="name">Impôts communaux à payer</field>
            <field name="code">45251</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4525" name="parent_id"/>
        </record>
        <record id="a45252" model="account.account.template">
            <field name="name">Impôts provinciaux à payer</field>
            <field name="code">45252</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4525" name="parent_id"/>
        </record>
        <record id="a45253" model="account.account.template">
            <field name="name">Autres impôts et taxes à payer</field>
            <field name="code">45253</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4525" name="parent_id"/>
        </record>
        <record id="a4528" model="account.account.template">
            <field name="name">Impôts et taxes à l'étranger</field>
            <field name="code">4528</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a452" name="parent_id"/>
        </record>
        <record id="a453" model="account.account.template">
            <field name="name">Précomptes retenus</field>
            <field name="code">453</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_impts4'))]"/>
        </record>
        <record id="a4530" model="account.account.template">
            <field name="name">Précompte professionnel retenu sur rémunérations</field>
            <field name="code">4530</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a453" name="parent_id"/>
        </record>
        <record id="a4531" model="account.account.template">
            <field name="name">Précompte professionnel retenu sur tantièmes</field>
            <field name="code">4531</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a453" name="parent_id"/>
        </record>
        <record id="a4532" model="account.account.template">
            <field name="name">Précompte mobilier retenu sur dividendes attribués</field>
            <field name="code">4532</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a453" name="parent_id"/>
        </record>
        <record id="a4533" model="account.account.template">
            <field name="name">Précompte mobilier retenu sur intérêts payés</field>
            <field name="code">4533</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a453" name="parent_id"/>
        </record>
        <record id="a4538" model="account.account.template">
            <field name="name">Autres précomptes retenus</field>
            <field name="code">4538</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a453" name="parent_id"/>
        </record>
        <record id="a454" model="account.account.template">
            <field name="name">Office National de la Sécurité Sociale</field>
            <field name="code">454</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
        </record>
        <record id="a4540" model="account.account.template">
            <field name="name">Arriérés</field>
            <field name="code">4540</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a454" name="parent_id"/>
        </record>
        <record id="a4541" model="account.account.template">
            <field name="name">1er trimestre</field>
            <field name="code">4541</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a454" name="parent_id"/>
        </record>
        <record id="a4542" model="account.account.template">
            <field name="name">2ème trimestre</field>
            <field name="code">4542</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a454" name="parent_id"/>
        </record>
        <record id="a4543" model="account.account.template">
            <field name="name">3ème trimestre</field>
            <field name="code">4543</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a454" name="parent_id"/>
        </record>
        <record id="a4544" model="account.account.template">
            <field name="name">4ème trimestre</field>
            <field name="code">4544</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a454" name="parent_id"/>
        </record>
        <record id="a455" model="account.account.template">
            <field name="name">Rémunérations</field>
            <field name="code">455</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
        </record>
        <record id="a4550" model="account.account.template">
            <field name="name">Administrateurs, gérants et commissaires</field>
            <field name="code">4550</field>
            <field name="type">payable</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a455" name="parent_id"/>
        </record>
        <record id="a4551" model="account.account.template">
            <field name="name">Direction</field>
            <field name="code">4551</field>
            <field name="type">payable</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a455" name="parent_id"/>
        </record>
        <record id="a4552" model="account.account.template">
            <field name="name">Employés</field>
            <field name="code">4552</field>
            <field name="type">payable</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a455" name="parent_id"/>
        </record>
        <record id="a4553" model="account.account.template">
            <field name="name">Ouvriers</field>
            <field name="code">4553</field>
            <field name="type">payable</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a455" name="parent_id"/>
        </record>
        <record id="a456" model="account.account.template">
            <field name="name">Pécules de vacances</field>
            <field name="code">456</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
        </record>
        <record id="a4560" model="account.account.template">
            <field name="name">Direction</field>
            <field name="code">4560</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a456" name="parent_id"/>
        </record>
        <record id="a4561" model="account.account.template">
            <field name="name">Employés</field>
            <field name="code">4561</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a456" name="parent_id"/>
        </record>
        <record id="a4562" model="account.account.template">
            <field name="name">Ouvriers</field>
            <field name="code">4562</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a456" name="parent_id"/>
        </record>
        <record id="a459" model="account.account.template">
            <field name="name">Autres dettes sociales</field>
            <field name="code">459</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a45" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationsetchargessociales4'))]"/>
        </record>
        <record id="a4590" model="account.account.template">
            <field name="name">Provision pour gratifications de fin d'année</field>
            <field name="code">4590</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a4591" model="account.account.template">
            <field name="name">Départs de personnel</field>
            <field name="code">4591</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a4592" model="account.account.template">
            <field name="name">Oppositions sur rémunérations</field>
            <field name="code">4592</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a4593" model="account.account.template">
            <field name="name">Assurances relatives au personnel</field>
            <field name="code">4593</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a45930" model="account.account.template">
            <field name="name">Assurance loi</field>
            <field name="code">45930</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4593" name="parent_id"/>
        </record>
        <record id="a45931" model="account.account.template">
            <field name="name">Assurance salaire garanti </field>
            <field name="code">45931</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4593" name="parent_id"/>
        </record>
        <record id="a45932" model="account.account.template">
            <field name="name">Assurance groupe </field>
            <field name="code">45932</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4593" name="parent_id"/>
        </record>
        <record id="a45933" model="account.account.template">
            <field name="name">Assurances individuelles</field>
            <field name="code">45933</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4593" name="parent_id"/>
        </record>
        <record id="a4594" model="account.account.template">
            <field name="name">Caisse d'assurances sociales pour travailleurs indépendants</field>
            <field name="code">4594</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a4597" model="account.account.template">
            <field name="name">Dettes et provisions sociales diverses</field>
            <field name="code">4597</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a459" name="parent_id"/>
        </record>
        <record id="a46" model="account.account.template">
            <field name="name">ACOMPTES RECUS SUR COMMANDES</field>
            <field name="code">46</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_acomptesreussurcommandes8'))]"/>
        </record>
        <record id="a47" model="account.account.template">
            <field name="name">DETTES DECOULANT DE L'AFFECTATION DES RESULTATS</field>
            <field name="code">47</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes8'))]"/>
        </record>
        <record id="a470" model="account.account.template">
            <field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
            <field name="code">470</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a47" name="parent_id"/>
        </record>
        <record id="a471" model="account.account.template">
            <field name="name">Dividendes de l'exercice</field>
            <field name="code">471</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a47" name="parent_id"/>
        </record>
        <record id="a472" model="account.account.template">
            <field name="name">Tantièmes de l'exercice</field>
            <field name="code">472</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a47" name="parent_id"/>
        </record>
        <record id="a473" model="account.account.template">
            <field name="name">Autres allocataires</field>
            <field name="code">473</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a47" name="parent_id"/>
        </record>
        <record id="a48" model="account.account.template">
            <field name="name">DETTES DIVERSES</field>
            <field name="code">48</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autresdettes8'))]"/>
        </record>
        <record id="a480" model="account.account.template">
            <field name="name">Obligations et coupons échus</field>
            <field name="code">480</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a481" model="account.account.template">
            <field name="name">Actionnaires - capital à rembourser</field>
            <field name="code">481</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a482" model="account.account.template">
            <field name="name">Participation du personnel à payer</field>
            <field name="code">482</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a483" model="account.account.template">
            <field name="name">Acomptes reçus d'autres tiers à moins d'un an</field>
            <field name="code">483</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a486" model="account.account.template">
            <field name="name">Emballages et matériel consignés</field>
            <field name="code">486</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a488" model="account.account.template">
            <field name="name">Cautionnements reçus en numéraires</field>
            <field name="code">488</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a489" model="account.account.template">
            <field name="name">Autres dettes diverses</field>
            <field name="code">489</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a48" name="parent_id"/>
        </record>
        <record id="a49" model="account.account.template">
            <field name="name">COMPTES DE REGULARISATION ET COMPTES D'ATTENTE</field>
            <field name="code">49</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a4" name="parent_id"/>
        </record>
        <record id="a490" model="account.account.template">
            <field name="name">Charges à reporter</field>
            <field name="code">490</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a49" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation1'))]"/>
        </record>
        <record id="a491" model="account.account.template">
            <field name="name">Produits acquis</field>
            <field name="code">491</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a49" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation1'))]"/>
        </record>
        <record id="a4910" model="account.account.template">
            <field name="name">Produits d'exploitation</field>
            <field name="code">4910</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a491" name="parent_id"/>
        </record>
        <record id="a49100" model="account.account.template">
            <field name="name">Ristournes, rabais à obtenir</field>
            <field name="code">49100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4910" name="parent_id"/>
        </record>
        <record id="a49101" model="account.account.template">
            <field name="name">Commissions à obtenir</field>
            <field name="code">49101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4910" name="parent_id"/>
        </record>
        <record id="a49102" model="account.account.template">
            <field name="name">Autres produits d'exploitation</field>
            <field name="code">49102</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4910" name="parent_id"/>
        </record>
        <record id="a4911" model="account.account.template">
            <field name="name">Produits financiers</field>
            <field name="code">4911</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a491" name="parent_id"/>
        </record>
        <record id="a49110" model="account.account.template">
            <field name="name">Intérêts courus et non échus sur prêts et débits</field>
            <field name="code">49110</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4911" name="parent_id"/>
        </record>
        <record id="a49111" model="account.account.template">
            <field name="name">Autres produits financiers</field>
            <field name="code">49111</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a4911" name="parent_id"/>
        </record>
        <record id="a492" model="account.account.template">
            <field name="name">Charges à imputer</field>
            <field name="code">492</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a49" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation2'))]"/>
        </record>
        <record id="a493" model="account.account.template">
            <field name="name">Produits à reporter</field>
            <field name="code">493</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a49" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_comptesdergularisation2'))]"/>
        </record>
        <record id="a4930" model="account.account.template">
            <field name="name">Produits d'exploitation à reporter</field>
            <field name="code">4930</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a493" name="parent_id"/>
        </record>
        <record id="a4931" model="account.account.template">
            <field name="name">Produits financiers à reporter</field>
            <field name="code">4931</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a493" name="parent_id"/>
        </record>
        <record id="a499" model="account.account.template">
            <field name="name">Comptes d'attente</field>
            <field name="code">499</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a49"  name="parent_id"/>
        </record>
        <record id="a4990" model="account.account.template">
            <field name="name">Compte d'attente</field>
            <field name="code">4990</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a499" name="parent_id"/>
        </record>
        <record id="a4991" model="account.account.template">
            <field name="name">Compte de répartition périodique des charges</field>
            <field name="code">4991</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a499" name="parent_id"/>
        </record>
        <record id="a4999" model="account.account.template">
            <field name="name">Transferts d'exercice</field>
            <field name="code">4999</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_payable"/>
            <field ref="a499" name="parent_id"/>
        </record>
        <record id="a5" model="account.account.template">
            <field name="name">CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES</field>
            <field name="code">5</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a_root" name="parent_id"/>
        </record>
        <record id="a50" model="account.account.template">
            <field name="name">ACTIONS PROPRES</field>
            <field name="code">50</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
        </record>
        <record id="a51" model="account.account.template">
            <field name="name">ACTIONS ET PARTS</field>
            <field name="code">51</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
        </record>
        <record id="a510" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">510</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a51" name="parent_id"/>
        </record>
        <record id="a511" model="account.account.template">
            <field name="name">Montants non appelés</field>
            <field name="code">511</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a51" name="parent_id"/>
        </record>
        <record id="a519" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">519</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a51" name="parent_id"/>
        </record>
        <record id="a52" model="account.account.template">
            <field name="name">TITRES A REVENUS FIXES</field>
            <field name="code">52</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
        </record>
        <record id="a520" model="account.account.template">
            <field name="name">Valeur d'acquisition</field>
            <field name="code">520</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a52" name="parent_id"/>
        </record>
        <record id="a529" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">529</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a52" name="parent_id"/>
        </record>
        <record id="a53" model="account.account.template">
            <field name="name">DEPOTS A TERME</field>
            <field name="code">53</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_placementsdetrsorerie1'))]"/>
        </record>
        <record id="a530" model="account.account.template">
            <field name="name">De plus d'un an</field>
            <field name="code">530</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a53" name="parent_id"/>
        </record>
        <record id="a531" model="account.account.template">
            <field name="name">De plus d'un mois et à un an au plus</field>
            <field name="code">531</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a53" name="parent_id"/>
        </record>
        <record id="a532" model="account.account.template">
            <field name="name">D'un mois au plus</field>
            <field name="code">532</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a53" name="parent_id"/>
        </record>
        <record id="a539" model="account.account.template">
            <field name="name">Réductions de valeur actées</field>
            <field name="code">539</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a53" name="parent_id"/>
        </record>
        <record id="a54" model="account.account.template">
            <field name="name">VALEURS ECHUES A L'ENCAISSEMENT</field>
            <field name="code">54</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
        </record>
        <record id="a540" model="account.account.template">
            <field name="name">Chèques à encaisser</field>
            <field name="code">540</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a54" name="parent_id"/>
        </record>
        <record id="a541" model="account.account.template">
            <field name="name">Coupons à encaisser</field>
            <field name="code">541</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a54" name="parent_id"/>
        </record>
        <record id="a55" model="account.account.template">
            <field name="name">ETABLISSEMENTS DE CREDIT.</field>
            <field name="code">55</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
        </record>
        <record id="a550" model="account.account.template">
            <field name="name">Comptes ouverts auprès des divers établissements</field>
            <field name="code">550</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a55" name="parent_id"/>
        </record>
        <record id="a56" model="account.account.template">
            <field name="name">OFFICE DES CHEQUES POSTAUX</field>
            <field name="code">56</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
        </record>
        <record id="a560" model="account.account.template">
            <field name="name">Compte courant</field>
            <field name="code">560</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a56" name="parent_id"/>
        </record>
        <record id="a561" model="account.account.template">
            <field name="name">Chèques émis</field>
            <field name="code">561</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a56" name="parent_id"/>
        </record>
        <record id="a57" model="account.account.template">
            <field name="name">CAISSES</field>
            <field name="code">57</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
        </record>
        <record id="a570" model="account.account.template">
            <field name="name">Caisses - espèces</field>
            <field name="code">570</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a57" name="parent_id"/>
        </record>
        <record id="cash" model="account.account.template">
            <field name="name">Caisse principale</field>
            <field name="code">5700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a570" name="parent_id"/>
        </record>
        <record id="a578" model="account.account.template">
            <field name="name">Caisses - timbres</field>
            <field name="code">578</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a57" name="parent_id"/>
        </record>
        <record id="a58" model="account.account.template">
            <field name="name">VIREMENTS INTERNES</field>
            <field name="code">58</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_cash"/>
            <field ref="a5" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_valeursdisponibles1'))]"/>
        </record>
        <record id="a6" model="account.account.template">
            <field name="name">CLASSE 6. - CHARGES</field>
            <field name="code">6</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a_root" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficeperteencours0'))]"/>
        </record>
        <record id="a60" model="account.account.template">
            <field name="name">APPROVISIONNEMENTS ET MARCHANDISES</field>
            <field name="code">60</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_appro_mbsd3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a_expense" model="account.account.template">
            <field name="name">Achats de matières premières</field>
            <field name="code">600</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a601" model="account.account.template">
            <field name="name">Achats de fournitures</field>
            <field name="code">601</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a602" model="account.account.template">
            <field name="name">Achats de services, travaux et études</field>
            <field name="code">602</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a603" model="account.account.template">
            <field name="name">Sous-traitances générales</field>
            <field name="code">603</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a604" model="account.account.template">
            <field name="name">Achats de marchandises</field>
            <field name="code">604</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a605" model="account.account.template">
            <field name="name">Achats d'immeubles destinés à la revente</field>
            <field name="code">605</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a608" model="account.account.template">
            <field name="name">Remises, ristournes et rabais obtenus sur achats</field>
            <field name="code">608</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a609" model="account.account.template">
            <field name="name">Variations de stocks</field>
            <field name="code">609</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a60" name="parent_id"/>
        </record>
        <record id="a6090" model="account.account.template">
            <field name="name">De matières premières</field>
            <field name="code">6090</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a609" name="parent_id"/>
        </record>
        <record id="a6091" model="account.account.template">
            <field name="name">De fournitures</field>
            <field name="code">6091</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a609" name="parent_id"/>
        </record>
        <record id="a6094" model="account.account.template">
            <field name="name">De marchandises</field>
            <field name="code">6094</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a609" name="parent_id"/>
        </record>
        <record id="a6095" model="account.account.template">
            <field name="name">D'immeubles destinés à la vente</field>
            <field name="code">6095</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a609" name="parent_id"/>
        </record>
        <record id="a61" model="account.account.template">
            <field name="name">SERVICES ET BIENS DIVERS</field>
            <field name="code">61</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_appro_mbsd3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a610" model="account.account.template">
            <field name="name">Loyers et charges locatives</field>
            <field name="code">610</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a6100" model="account.account.template">
            <field name="name">Loyers divers</field>
            <field name="code">6100</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a610" name="parent_id"/>
        </record>
        <record id="a6101" model="account.account.template">
            <field name="name">Charges locatives</field>
            <field name="code">6101</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a610" name="parent_id"/>
        </record>
        <record id="a611" model="account.account.template">
            <field name="name">Entretien et réparation</field>
            <field name="code">611</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a612" model="account.account.template">
            <field name="name">Fournitures faites à l'entreprise</field>
            <field name="code">612</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a6120" model="account.account.template">
            <field name="name">Eau, gaz, électricité, vapeur</field>
            <field name="code">6120</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a612" name="parent_id"/>
        </record>
        <record id="a61200" model="account.account.template">
            <field name="name">Eau</field>
            <field name="code">61200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6120" name="parent_id"/>
        </record>
        <record id="a61201" model="account.account.template">
            <field name="name">Gaz</field>
            <field name="code">61201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6120" name="parent_id"/>
        </record>
        <record id="a61202" model="account.account.template">
            <field name="name">Electricité</field>
            <field name="code">61202</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6120" name="parent_id"/>
        </record>
        <record id="a61203" model="account.account.template">
            <field name="name">Vapeur</field>
            <field name="code">61203</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6120" name="parent_id"/>
        </record>
        <record id="a6121" model="account.account.template">
            <field name="name">Téléphone, télégrammes, télex, téléfax, frais postaux</field>
            <field name="code">6121</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a612" name="parent_id"/>
        </record>
        <record id="a61210" model="account.account.template">
            <field name="name">Téléphone</field>
            <field name="code">61210</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6121" name="parent_id"/>
        </record>
        <record id="a61211" model="account.account.template">
            <field name="name">Télégrammes</field>
            <field name="code">61211</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6121" name="parent_id"/>
        </record>
        <record id="a61212" model="account.account.template">
            <field name="name">Télex et téléfax</field>
            <field name="code">61212</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6121" name="parent_id"/>
        </record>
        <record id="a61213" model="account.account.template">
            <field name="name">Frais postaux</field>
            <field name="code">61213</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6121" name="parent_id"/>
        </record>
        <record id="a6122" model="account.account.template">
            <field name="name">Livres, bibliothèque</field>
            <field name="code">6122</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a612" name="parent_id"/>
        </record>
        <record id="a6123" model="account.account.template">
            <field name="name">Imprimés et fournitures de bureau</field>
            <field name="code">6123</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a612" name="parent_id"/>
        </record>
        <record id="a613" model="account.account.template">
            <field name="name">Rétributions de tiers</field>
            <field name="code">613</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a6130" model="account.account.template">
            <field name="name">Redevances et royalties</field>
            <field name="code">6130</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a613" name="parent_id"/>
        </record>
        <record id="a61300" model="account.account.template">
            <field name="name">Redevances pour brevets, licences, marques, accessoires</field>
            <field name="code">61300</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6130" name="parent_id"/>
        </record>
        <record id="a61301" model="account.account.template">
            <field name="name">Autres redevances</field>
            <field name="code">61301</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6130" name="parent_id"/>
        </record>
        <record id="a6131" model="account.account.template">
            <field name="name">Assurances non relatives au personnel</field>
            <field name="code">6131</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a613" name="parent_id"/>
        </record>
        <record id="a61310" model="account.account.template">
            <field name="name">Assurance incendie</field>
            <field name="code">61310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6131" name="parent_id"/>
        </record>
        <record id="a61311" model="account.account.template">
            <field name="name">Assurance vol</field>
            <field name="code">61311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6131" name="parent_id"/>
        </record>
        <record id="a61312" model="account.account.template">
            <field name="name">Assurance autos</field>
            <field name="code">61312</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6131" name="parent_id"/>
        </record>
        <record id="a61313" model="account.account.template">
            <field name="name">Assurance crédit</field>
            <field name="code">61313</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6131" name="parent_id"/>
        </record>
        <record id="a61314" model="account.account.template">
            <field name="name">Assurances frais généraux</field>
            <field name="code">61314</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6131" name="parent_id"/>
        </record>
        <record id="a6132" model="account.account.template">
            <field name="name">Divers</field>
            <field name="code">6132</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a613" name="parent_id"/>
        </record>
        <record id="a61320" model="account.account.template">
            <field name="name">Commissions aux tiers</field>
            <field name="code">61320</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a61321" model="account.account.template">
            <field name="name">Honoraires d'avocats, d'experts, etc ...</field>
            <field name="code">61321</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a61322" model="account.account.template">
            <field name="name">Cotisations aux groupements professionnels</field>
            <field name="code">61322</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a61323" model="account.account.template">
            <field name="name">Dons, libéralités, ...</field>
            <field name="code">61323</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a61324" model="account.account.template">
            <field name="name">Frais de contentieux</field>
            <field name="code">61324</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a61325" model="account.account.template">
            <field name="name">Publications légales</field>
            <field name="code">61325</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6132" name="parent_id"/>
        </record>
        <record id="a6133" model="account.account.template">
            <field name="name">Transports et déplacements</field>
            <field name="code">6133</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a613" name="parent_id"/>
        </record>
        <record id="a61330" model="account.account.template">
            <field name="name">Transports de personnel</field>
            <field name="code">61330</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6133" name="parent_id"/>
        </record>
        <record id="a61331" model="account.account.template">
            <field name="name">Voyages, déplacements, représentations</field>
            <field name="code">61331</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6133" name="parent_id"/>
        </record>
        <record id="a6134" model="account.account.template">
            <field name="name">Personnel intérimaire</field>
            <field name="code">6134</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a613" name="parent_id"/>
        </record>
        <record id="a614" model="account.account.template">
            <field name="name">Annonces, publicité, propagande et documentation</field>
            <field name="code">614</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a6140" model="account.account.template">
            <field name="name">Annonces et insertions</field>
            <field name="code">6140</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6141" model="account.account.template">
            <field name="name">Catalogues et imprimés</field>
            <field name="code">6141</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6142" model="account.account.template">
            <field name="name">Echantillons</field>
            <field name="code">6142</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6143" model="account.account.template">
            <field name="name">Foires et expositions</field>
            <field name="code">6143</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6144" model="account.account.template">
            <field name="name">Primes</field>
            <field name="code">6144</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6145" model="account.account.template">
            <field name="name">Cadeaux à la clientèle</field>
            <field name="code">6145</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6146" model="account.account.template">
            <field name="name">Missions et réceptions</field>
            <field name="code">6146</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a6147" model="account.account.template">
            <field name="name">Documentation</field>
            <field name="code">6147</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a614" name="parent_id"/>
        </record>
        <record id="a615" model="account.account.template">
            <field name="name">Sous-traitants</field>
            <field name="code">615</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a6150" model="account.account.template">
            <field name="name">Sous-traitants pour activités propres</field>
            <field name="code">6150</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a615" name="parent_id"/>
        </record>
        <record id="a6151" model="account.account.template">
            <field name="name">Sous-traitants d'associations momentanées</field>
            <field name="code">6151</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a615" name="parent_id"/>
        </record>
        <record id="a6152" model="account.account.template">
            <field name="name">Quote-part bénéficiaire des coparticipants</field>
            <field name="code">6152</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a615" name="parent_id"/>
        </record>
        <record id="a61700" model="account.account.template">
            <field name="name">Personnel intérimaire et personnes mises à la disposition  de l'entreprise</field>
            <field name="code">61700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a61800" model="account.account.template">
            <field name="name">Rémunérations, primes pour assurances extralégales</field>
            <field name="code">61800</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a61" name="parent_id"/>
        </record>
        <record id="a62" model="account.account.template">
            <field name="name">REMUNERATIONS, CHARGES SOCIALES ET PENSIONS</field>
            <field name="code">62</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_rmunrationschargessocialesetpensions2')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a620" model="account.account.template">
            <field name="name">Rémunérations et avantages sociaux directs</field>
            <field name="code">620</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a6200" model="account.account.template">
            <field name="name">Administrateurs ou gérants</field>
            <field name="code">6200</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a620" name="parent_id"/>
        </record>
        <record id="a6201" model="account.account.template">
            <field name="name">Personnel de direction</field>
            <field name="code">6201</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a620" name="parent_id"/>
        </record>
        <record id="a6202" model="account.account.template">
            <field name="name">Employés</field>
            <field name="code">6202</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a620" name="parent_id"/>
        </record>
        <record id="a6203" model="account.account.template">
            <field name="name">Ouvriers</field>
            <field name="code">6203</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a620" name="parent_id"/>
        </record>
        <record id="a6204" model="account.account.template">
            <field name="name">Autres membres du personnel</field>
            <field name="code">6204</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a620" name="parent_id"/>
        </record>
        <record id="a621" model="account.account.template">
            <field name="name">Cotisations patronales d'assurances sociales</field>
            <field name="code">621</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a6210" model="account.account.template">
            <field name="name">Sur salaires</field>
            <field name="code">6210</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a621" name="parent_id"/>
        </record>
        <record id="a6211" model="account.account.template">
            <field name="name">Sur appointements et commissions</field>
            <field name="code">6211</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a621" name="parent_id"/>
        </record>
        <record id="a622" model="account.account.template">
            <field name="name">Primes patronales pour assurances extralégales</field>
            <field name="code">622</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a623" model="account.account.template">
            <field name="name">Autres frais de personnel</field>
            <field name="code">623</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a6230" model="account.account.template">
            <field name="name">Assurances du personnel</field>
            <field name="code">6230</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a623" name="parent_id"/>
        </record>
        <record id="a62300" model="account.account.template">
            <field name="name">Assurances loi, responsabilité civile, chemin du travail</field>
            <field name="code">62300</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6230" name="parent_id"/>
        </record>
        <record id="a62301" model="account.account.template">
            <field name="name">Assurance salaire garanti</field>
            <field name="code">62301</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6230" name="parent_id"/>
        </record>
        <record id="a62302" model="account.account.template">
            <field name="name">Assurances individuelles</field>
            <field name="code">62302</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6230" name="parent_id"/>
        </record>
        <record id="a6231" model="account.account.template">
            <field name="name">Charges sociales diverses</field>
            <field name="code">6231</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a623" name="parent_id"/>
        </record>
        <record id="a62310" model="account.account.template">
            <field name="name">Jours fériés payés</field>
            <field name="code">62310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6231" name="parent_id"/>
        </record>
        <record id="a62311" model="account.account.template">
            <field name="name">Salaire hebdomadaire garanti</field>
            <field name="code">62311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6231" name="parent_id"/>
        </record>
        <record id="a62312" model="account.account.template">
            <field name="name">Allocations familiales complémentaires</field>
            <field name="code">62312</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6231" name="parent_id"/>
        </record>
        <record id="a6232" model="account.account.template">
            <field name="name">Charges sociales des administrateurs, gérants et commissaires</field>
            <field name="code">6232</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a623" name="parent_id"/>
        </record>
        <record id="a62320" model="account.account.template">
            <field name="name">Allocations familiales complémentaires pour non salariés</field>
            <field name="code">62320</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6232" name="parent_id"/>
        </record>
        <record id="a62321" model="account.account.template">
            <field name="name">Lois sociales pour indépendants</field>
            <field name="code">62321</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6232" name="parent_id"/>
        </record>
        <record id="a62322" model="account.account.template">
            <field name="name">Divers</field>
            <field name="code">62322</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6232" name="parent_id"/>
        </record>
        <record id="a624" model="account.account.template">
            <field name="name">Pensions de retraite et de survie</field>
            <field name="code">624</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a6240" model="account.account.template">
            <field name="name">Administrateurs et gérants</field>
            <field name="code">6240</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a624" name="parent_id"/>
        </record>
        <record id="a6241" model="account.account.template">
            <field name="name">Personnel</field>
            <field name="code">6241</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a624" name="parent_id"/>
        </record>
        <record id="a625" model="account.account.template">
            <field name="name">Provision pour pécule de vacances</field>
            <field name="code">625</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a62" name="parent_id"/>
        </record>
        <record id="a6250" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6250</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a625" name="parent_id"/>
        </record>
        <record id="a6251" model="account.account.template">
            <field name="name">Utilisations et reprises</field>
            <field name="code">6251</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a625" name="parent_id"/>
        </record>
        <record id="a63" model="account.account.template">
            <field name="name">AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES</field>
            <field name="code">63</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a630" model="account.account.template">
            <field name="name">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
            <field name="code">630</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_ammo2'))]"/>
        </record>
        <record id="a6300" model="account.account.template">
            <field name="name">Dotations aux amortissements sur frais d'établissement</field>
            <field name="code">6300</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a630" name="parent_id"/>
        </record>
        <record id="a6301" model="account.account.template">
            <field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
            <field name="code">6301</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a630" name="parent_id"/>
        </record>
        <record id="a6302" model="account.account.template">
            <field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
            <field name="code">6302</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a630" name="parent_id"/>
        </record>
        <record id="a6308" model="account.account.template">
            <field name="name">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
            <field name="code">6308</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a630" name="parent_id"/>
        </record>
        <record id="a6309" model="account.account.template">
            <field name="name">Dotations aux réductions de valeur sur immobilisations corporelles</field>
            <field name="code">6309</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a630" name="parent_id"/>
        </record>
        <record id="a631" model="account.account.template">
            <field name="name">Réductions de valeur sur stocks</field>
            <field name="code">631</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
        </record>
        <record id="a6310" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6310</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a631" name="parent_id"/>
        </record>
        <record id="a6311" model="account.account.template">
            <field name="name">Reprises</field>
            <field name="code">6311</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a631" name="parent_id"/>
        </record>
        <record id="a632" model="account.account.template">
            <field name="name">Réductions de valeur sur commandes en cours d'exécution</field>
            <field name="code">632</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
        </record>
        <record id="a6320" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6320</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a632" name="parent_id"/>
        </record>
        <record id="a6321" model="account.account.template">
            <field name="name">Reprises</field>
            <field name="code">6321</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a632" name="parent_id"/>
        </record>
        <record id="a633" model="account.account.template">
            <field name="name">Réductions de valeur sur créances commerciales à plus d'un an</field>
            <field name="code">633</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
        </record>
        <record id="a6330" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6330</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a633" name="parent_id"/>
        </record>
        <record id="a6331" model="account.account.template">
            <field name="name">Reprises</field>
            <field name="code">6331</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a633" name="parent_id"/>
        </record>
        <record id="a634" model="account.account.template">
            <field name="name">Réductions de valeur sur créances commerciales à un an au plus</field>
            <field name="code">634</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_reduc_cmd_encours2g'))]"/>
        </record>
        <record id="a6340" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6340</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a634" name="parent_id"/>
        </record>
        <record id="a6341" model="account.account.template">
            <field name="name">Reprises</field>
            <field name="code">6341</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a634" name="parent_id"/>
        </record>
        <record id="a635" model="account.account.template">
            <field name="name">Provisions pour pensions et obligations similaires</field>
            <field name="code">635</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
        </record>
        <record id="a6350" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6350</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a635" name="parent_id"/>
        </record>
        <record id="a6351" model="account.account.template">
            <field name="name">Utilisations et reprises</field>
            <field name="code">6351</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a635" name="parent_id"/>
        </record>
        <record id="a636" model="account.account.template">
            <field name="name">Provisions pour grosses réparations et gros entretiens</field>
            <field name="code">636</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
        </record>
        <record id="a6360" model="account.account.template">
            <field name="name">Dotations</field>
            <field name="code">6360</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a636" name="parent_id"/>
        </record>
        <record id="a6361" model="account.account.template">
            <field name="name">Utilisations et reprises</field>
            <field name="code">6361</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a636" name="parent_id"/>
        </record>
        <record id="a637" model="account.account.template">
            <field name="name">Provisions pour autres risques et charges</field>
            <field name="code">637</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a63" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_prov_pr_chargesetdotations2'))]"/>
        </record>
        <record id="a6370" model="account.account.template">
            <field name="name">Dotations </field>
            <field name="code">6370</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a637" name="parent_id"/>
        </record>
        <record id="a6371" model="account.account.template">
            <field name="name">Utilisations et reprises</field>
            <field name="code">6371</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a637" name="parent_id"/>
        </record>
        <record id="a64" model="account.account.template">
            <field name="name">AUTRES CHARGES D'EXPLOITATION</field>
            <field name="code">64</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a640" model="account.account.template">
            <field name="name">Charges fiscales d'exploitation</field>
            <field name="code">640</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a64" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
        </record>
        <record id="a6400" model="account.account.template">
            <field name="name">Taxes et impôts directs</field>
            <field name="code">6400</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a640" name="parent_id"/>
        </record>
        <record id="a64000" model="account.account.template">
            <field name="name">Taxes sur autos et camions</field>
            <field name="code">64000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6400" name="parent_id"/>
        </record>
        <record id="a6401" model="account.account.template">
            <field name="name">Taxes et impôts indirects</field>
            <field name="code">6401</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a640" name="parent_id"/>
        </record>
        <record id="a64010" model="account.account.template">
            <field name="name">Timbres fiscaux pris en charge par la firme</field>
            <field name="code">64010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6401" name="parent_id"/>
        </record>
        <record id="a64011" model="account.account.template">
            <field name="name">Droits d'enregistrement</field>
            <field name="code">64011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6401" name="parent_id"/>
        </record>
        <record id="a64012" model="account.account.template">
            <field name="name">T.V.A. non déductible</field>
            <field name="code">64012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6401" name="parent_id"/>
        </record>
        <record id="a6402" model="account.account.template">
            <field name="name">Impôts provinciaux et communaux</field>
            <field name="code">6402</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a640" name="parent_id"/>
        </record>
        <record id="a64020" model="account.account.template">
            <field name="name">Taxe sur la force motrice</field>
            <field name="code">64020</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6402" name="parent_id"/>
        </record>
        <record id="a64021" model="account.account.template">
            <field name="name">Taxe sur le personnel occupé</field>
            <field name="code">64021</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6402" name="parent_id"/>
        </record>
        <record id="a6403" model="account.account.template">
            <field name="name">Taxes diverses</field>
            <field name="code">6403</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a640" name="parent_id"/>
        </record>
        <record id="a641" model="account.account.template">
            <field name="name">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
            <field name="code">641</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a64" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
        </record>
        <record id="a642" model="account.account.template">
            <field name="name">Moins-values sur réalisations de créances commerciales</field>
            <field name="code">642</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a64" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
        </record>
        <record id="a643" model="account.account.template">
            <field name="name">à 648 Charges d'exploitations diverses</field>
            <field name="code">643</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a64" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_autreschargesdexploitation2'))]"/>
        </record>
        <record id="a649" model="account.account.template">
            <field name="name">Charges d'exploitation portées à l'actif au titre de restructuration</field>
            <field name="code">649</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a64" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_charges_expl_pr_restruct2'))]"/>
        </record>
        <record id="a65" model="account.account.template">
            <field name="name">CHARGES FINANCIERES</field>
            <field name="code">65</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chargesfinancires1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a650" model="account.account.template">
            <field name="name">Charges des dettes</field>
            <field name="code">650</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a6500" model="account.account.template">
            <field name="name">Intérêts, commissions et frais afférents aux dettes</field>
            <field name="code">6500</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a650" name="parent_id"/>
        </record>
        <record id="a6501" model="account.account.template">
            <field name="name">Amortissements des agios et frais d'émission d'emprunts</field>
            <field name="code">6501</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a650" name="parent_id"/>
        </record>
        <record id="a6502" model="account.account.template">
            <field name="name">Autres charges de dettes</field>
            <field name="code">6502</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a650" name="parent_id"/>
        </record>
        <record id="a6503" model="account.account.template">
            <field name="name">Intérêts intercalaires portés à l'actif</field>
            <field name="code">6503</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a650" name="parent_id"/>
        </record>
        <record id="a651" model="account.account.template">
            <field name="name">Réductions de valeur sur actifs circulants</field>
            <field name="code">651</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a6510" model="account.account.template">
            <field name="name">Dotations </field>
            <field name="code">6510</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a651" name="parent_id"/>
        </record>
        <record id="a6511" model="account.account.template">
            <field name="name">Reprises</field>
            <field name="code">6511</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a651" name="parent_id"/>
        </record>
        <record id="a652" model="account.account.template">
            <field name="name">Moins-values sur réalisation d'actifs circulants</field>
            <field name="code">652</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a653" model="account.account.template">
            <field name="name">Charges d'escompte de créances</field>
            <field name="code">653</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a654" model="account.account.template">
            <field name="name">Différences de change</field>
            <field name="code">654</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a655" model="account.account.template">
            <field name="name">Ecarts de conversion des devises</field>
            <field name="code">655</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a656" model="account.account.template">
            <field name="name">Frais de banques, de chèques postaux</field>
            <field name="code">656</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a657" model="account.account.template">
            <field name="name">Commissions sur ouvertures de crédit, cautions, avals</field>
            <field name="code">657</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a658" model="account.account.template">
            <field name="name">Frais de vente des titres</field>
            <field name="code">658</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a65" name="parent_id"/>
        </record>
        <record id="a66" model="account.account.template">
            <field name="name">CHARGES EXCEPTIONNELLES</field>
            <field name="code">66</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chargesexceptionnelles1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a660" model="account.account.template">
            <field name="name">Amortissements et réductions de valeur exceptionnels</field>
            <field name="code">660</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a6600" model="account.account.template">
            <field name="name">Sur frais d'établissement</field>
            <field name="code">6600</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a660" name="parent_id"/>
        </record>
        <record id="a6601" model="account.account.template">
            <field name="name">Sur immobilisations incorporelles</field>
            <field name="code">6601</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a660" name="parent_id"/>
        </record>
        <record id="a6602" model="account.account.template">
            <field name="name">Sur immobilisations corporelles</field>
            <field name="code">6602</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a660" name="parent_id"/>
        </record>
        <record id="a661" model="account.account.template">
            <field name="name">Réductions de valeur sur immobilisations financières</field>
            <field name="code">661</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a662" model="account.account.template">
            <field name="name">Provisions pour risques et charges exceptionnels</field>
            <field name="code">662</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a663" model="account.account.template">
            <field name="name">Moins-values sur réalisation d'actifs immobilisés</field>
            <field name="code">663</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a6630" model="account.account.template">
            <field name="name">Sur immobilisations incorporelles</field>
            <field name="code">6630</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a663" name="parent_id"/>
        </record>
        <record id="a6631" model="account.account.template">
            <field name="name">Sur immobilisations corporelles</field>
            <field name="code">6631</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a663" name="parent_id"/>
        </record>
        <record id="a6632" model="account.account.template">
            <field name="name">Sur immobilisations détenues en location-financement et droits similaires</field>
            <field name="code">6632</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a663" name="parent_id"/>
        </record>
        <record id="a6633" model="account.account.template">
            <field name="name">Sur immobilisations financières</field>
            <field name="code">6633</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a663" name="parent_id"/>
        </record>
        <record id="a6634" model="account.account.template">
            <field name="name">Sur immeubles acquis ou construits en vue de la revente</field>
            <field name="code">6634</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a663" name="parent_id"/>
        </record>
        <record id="a668" model="account.account.template">
            <field name="name">Autres charges exceptionnelles</field>
            <field name="code">668</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a664" model="account.account.template">
            <field name="name">Pénalités et amendes diverses</field>
            <field name="code">664</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a665" model="account.account.template">
            <field name="name">Différence de charge</field>
            <field name="code">665</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a669" model="account.account.template">
            <field name="name">Charges exceptionnelles transférées à l'actif en frais de restructuration</field>
            <field name="code">669</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a66" name="parent_id"/>
        </record>
        <record id="a67" model="account.account.template">
            <field name="name">IMPOTS SUR LE RESULTAT</field>
            <field name="code">67</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_imptssurlersultat1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a670" model="account.account.template">
            <field name="name">Impôts belges sur le résultat de l'exercice</field>
            <field name="code">670</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a67" name="parent_id"/>
        </record>
        <record id="a6700" model="account.account.template">
            <field name="name">Impôts et précomptes dus ou versés</field>
            <field name="code">6700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a670" name="parent_id"/>
        </record>
        <record id="a6701" model="account.account.template">
            <field name="name">Excédent de versements d'impôts et précomptes porté à l'actif</field>
            <field name="code">6701</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a670" name="parent_id"/>
        </record>
        <record id="a6702" model="account.account.template">
            <field name="name">Charges fiscales estimées</field>
            <field name="code">6702</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a670" name="parent_id"/>
        </record>
        <record id="a671" model="account.account.template">
            <field name="name">Impôts belges sur le résultat d'exercices antérieurs</field>
            <field name="code">671</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a67" name="parent_id"/>
        </record>
        <record id="a6710" model="account.account.template">
            <field name="name">Suppléments d'impôts dus ou versés</field>
            <field name="code">6710</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a671" name="parent_id"/>
        </record>
        <record id="a6711" model="account.account.template">
            <field name="name">Suppléments d'impôts estimés</field>
            <field name="code">6711</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a671" name="parent_id"/>
        </record>
        <record id="a6712" model="account.account.template">
            <field name="name">Provisions fiscales constituées</field>
            <field name="code">6712</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a671" name="parent_id"/>
        </record>
        <record id="a672" model="account.account.template">
            <field name="name">Impôts étrangers sur le résultat de l'exercice</field>
            <field name="code">672</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a67" name="parent_id"/>
        </record>
        <record id="a673" model="account.account.template">
            <field name="name">Impôts étrangers sur le résultat d'exercices antérieurs</field>
            <field name="code">673</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a67" name="parent_id"/>
        </record>
        <record id="a68" model="account.account.template">
            <field name="name">TRANSFERTS AUX RESERVES IMMUNISEES</field>
            <field name="code">68</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a6" name="parent_id"/>
        </record>
        <record id="a69" model="account.account.template">
            <field name="name">AFFECTATION DES RESULTATS</field>
            <field name="code">69</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a6" name="parent_id"/>
        </record>
        <record id="a690" model="account.account.template">
            <field name="name">Perte reportée de l'exercice précédent</field>
            <field name="code">690</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a691" model="account.account.template">
            <field name="name">Dotation à la réserve légale</field>
            <field name="code">691</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a692" model="account.account.template">
            <field name="name">Dotation aux autres réserves</field>
            <field name="code">692</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a693" model="account.account.template">
            <field name="name">Bénéfice à reporter</field>
            <field name="code">693</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a694" model="account.account.template">
            <field name="name">Rémunération du capital</field>
            <field name="code">694</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a695" model="account.account.template">
            <field name="name">Administrateurs ou gérants</field>
            <field name="code">695</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a696" model="account.account.template">
            <field name="name">Autres allocataires</field>
            <field name="code">696</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_expense"/>
            <field ref="a69" name="parent_id"/>
        </record>
        <record id="a7" model="account.account.template">
            <field name="name">CLASSE 7. - PRODUITS</field>
            <field name="code">7</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a_root" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficeperteencours0'))]"/>
        </record>
        <record id="a70" model="account.account.template">
            <field name="name">CHIFFRE D'AFFAIRES</field>
            <field name="code">70</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_chiffredaffaires3')),(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a700" model="account.account.template">
            <field name="name">Ventes de marchandises</field>
            <field name="code">700</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a7000" model="account.account.template">
            <field name="name">Ventes en Belgique</field>
            <field name="code">7000</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a700" name="parent_id"/>
        </record>
        <record id="a7001" model="account.account.template">
            <field name="name">Ventes dans les pays membres de la C.E.E.</field>
            <field name="code">7001</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a700" name="parent_id"/>
        </record>
        <record id="a7002" model="account.account.template">
            <field name="name">Ventes à l'exportation</field>
            <field name="code">7002</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a700" name="parent_id"/>
        </record>
        <record id="a701" model="account.account.template">
            <field name="name">Ventes de produits finis</field>
            <field name="code">701</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a_sale" model="account.account.template">
            <field name="name">Ventes en Belgique</field>
            <field name="code">7010</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a701" name="parent_id"/>
        </record>
        <record id="a7011" model="account.account.template">
            <field name="name">Ventes dans les pays membres de la C.E.E.</field>
            <field name="code">7011</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a701" name="parent_id"/>
        </record>
        <record id="a7012" model="account.account.template">
            <field name="name">Ventes à l'exportation</field>
            <field name="code">7012</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a701" name="parent_id"/>
        </record>
        <record id="a702" model="account.account.template">
            <field name="name">Ventes de déchets et rebuts</field>
            <field name="code">702</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a7020" model="account.account.template">
            <field name="name">Ventes en Belgique</field>
            <field name="code">7020</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a702" name="parent_id"/>
        </record>
        <record id="a7021" model="account.account.template">
            <field name="name">Ventes dans les pays membres de la C.E.E.</field>
            <field name="code">7021</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a702" name="parent_id"/>
        </record>
        <record id="a7022" model="account.account.template">
            <field name="name">Ventes à l'exportation</field>
            <field name="code">7022</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a702" name="parent_id"/>
        </record>
        <record id="a703" model="account.account.template">
            <field name="name">Ventes d'emballages récupérables</field>
            <field name="code">703</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a704" model="account.account.template">
            <field name="name">Facturations des travaux en cours</field>
            <field name="code">704</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a705" model="account.account.template">
            <field name="name">Prestations de services</field>
            <field name="code">705</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a7050" model="account.account.template">
            <field name="name">Prestations de services en Belgique</field>
            <field name="code">7050</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a705" name="parent_id"/>
        </record>
        <record id="a7051" model="account.account.template">
            <field name="name">Prestations de services dans les pays membres de la C.E.E.</field>
            <field name="code">7051</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a705" name="parent_id"/>
        </record>
        <record id="a7052" model="account.account.template">
            <field name="name">Prestations de services en vue de l'exportation</field>
            <field name="code">7052</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a705" name="parent_id"/>
        </record>
        <record id="a706" model="account.account.template">
            <field name="name">Pénalités et dédits obtenus par l'entreprise</field>
            <field name="code">706</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a708" model="account.account.template">
            <field name="name">Remises, ristournes et rabais accordés</field>
            <field name="code">708</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a70" name="parent_id"/>
        </record>
        <record id="a7080" model="account.account.template">
            <field name="name">Sur ventes de marchandises</field>
            <field name="code">7080</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a708" name="parent_id"/>
        </record>
        <record id="a7081" model="account.account.template">
            <field name="name">Sur ventes de produits finis</field>
            <field name="code">7081</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a708" name="parent_id"/>
        </record>
        <record id="a7082" model="account.account.template">
            <field name="name">Sur ventes de déchets et rebuts</field>
            <field name="code">7082</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a708" name="parent_id"/>
        </record>
        <record id="a7083" model="account.account.template">
            <field name="name">Sur prestations de services</field>
            <field name="code">7083</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a708" name="parent_id"/>
        </record>
        <record id="a7084" model="account.account.template">
            <field name="name">Mali sur travaux facturés aux associations momentanées</field>
            <field name="code">7084</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a708" name="parent_id"/>
        </record>
        <record id="a71" model="account.account.template">
            <field name="name">VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION</field>
            <field name="code">71</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
            <field ref="a7" name="parent_id"/>
        </record>
        <record id="a712" model="account.account.template">
            <field name="name">Des en cours de fabrication</field>
            <field name="code">712</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a71" name="parent_id"/>
        </record>
        <record id="a713" model="account.account.template">
            <field name="name">Des produits finis</field>
            <field name="code">713</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a71" name="parent_id"/>
        </record>
        <record id="a715" model="account.account.template">
            <field name="name">Des immeubles construits destinés à la vente</field>
            <field name="code">715</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a71" name="parent_id"/>
        </record>
        <record id="a717" model="account.account.template">
            <field name="name">Des commandes en cours d'exécution</field>
            <field name="code">717</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a71" name="parent_id"/>
        </record>
        <record id="a7170" model="account.account.template">
            <field name="name">Commandes en cours - Coût de revient</field>
            <field name="code">7170</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a717" name="parent_id"/>
        </record>
        <record id="a71700" model="account.account.template">
            <field name="name">Coût des commandes en cours d'exécution</field>
            <field name="code">71700</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a7170" name="parent_id"/>
        </record>
        <record id="a71701" model="account.account.template">
            <field name="name">Coût des travaux en cours des associations momentanées</field>
            <field name="code">71701</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a7170" name="parent_id"/>
        </record>
        <record id="a7171" model="account.account.template">
            <field name="name">Bénéfices portés en compte sur commandes en cours</field>
            <field name="code">7171</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a717" name="parent_id"/>
        </record>
        <record id="a71710" model="account.account.template">
            <field name="name">Sur commandes en cours d'exécution</field>
            <field name="code">71710</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a7171" name="parent_id"/>
        </record>
        <record id="a71711" model="account.account.template">
            <field name="name">Sur travaux en cours des associations momentanées</field>
            <field name="code">71711</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a7171" name="parent_id"/>
        </record>
        <record id="a72" model="account.account.template">
            <field name="name">PRODUCTION IMMOBILISEE</field>
            <field name="code">72</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
        </record>
        <record id="a720" model="account.account.template">
            <field name="name">En frais d'établissement</field>
            <field name="code">720</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a72" name="parent_id"/>
        </record>
        <record id="a721" model="account.account.template">
            <field name="name">En immobilisations incorporelles</field>
            <field name="code">721</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a72" name="parent_id"/>
        </record>
        <record id="a722" model="account.account.template">
            <field name="name">En immobilisations corporelles</field>
            <field name="code">722</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a72" name="parent_id"/>
        </record>
        <record id="a723" model="account.account.template">
            <field name="name">En immobilisations en cours</field>
            <field name="code">723</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a72" name="parent_id"/>
        </record>
        <record id="a74" model="account.account.template">
            <field name="name">AUTRES PRODUITS D'EXPLOITATION</field>
            <field name="code">74</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_bnficepertedexploitation1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a740" model="account.account.template">
            <field name="name">Subsides d'exploitation et montants compensatoires</field>
            <field name="code">740</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a741" model="account.account.template">
            <field name="name">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
            <field name="code">741</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a742" model="account.account.template">
            <field name="name">Plus-values sur réalisations de créances commerciales</field>
            <field name="code">742</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a743" model="account.account.template">
            <field name="name">Produits de services exploités dans l'intérêt du personnel</field>
            <field name="code">743</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a744" model="account.account.template">
            <field name="name">Commissions et courtages</field>
            <field name="code">744</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a745" model="account.account.template">
            <field name="name">Redevances pour brevets et licences</field>
            <field name="code">745</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a746" model="account.account.template">
            <field name="name">Prestations de services</field>
            <field name="code">746</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a747" model="account.account.template">
            <field name="name">Revenus des immeubles affectés aux activités non professionnelles</field>
            <field name="code">747</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a748" model="account.account.template">
            <field name="name">Locations diverses à caractère professionnel</field>
            <field name="code">748</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a749" model="account.account.template">
            <field name="name">Produits divers</field>
            <field name="code">749</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a74" name="parent_id"/>
        </record>
        <record id="a7490" model="account.account.template">
            <field name="name">Bonis sur reprises d'emballages consignés</field>
            <field name="code">7490</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a749" name="parent_id"/>
        </record>
        <record id="a7491" model="account.account.template">
            <field name="name">Bonis sur travaux en associations momentanées</field>
            <field name="code">7491</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a749" name="parent_id"/>
        </record>
        <record id="a75" model="account.account.template">
            <field name="name">PRODUITS FINANCIERS</field>
            <field name="code">75</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_produitsfinanciers1')),(4,ref('account_financial_report_bnficepertecouranteavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a750" model="account.account.template">
            <field name="name">Produits des immobilisations financières</field>
            <field name="code">750</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a7500" model="account.account.template">
            <field name="name">Revenus des actions</field>
            <field name="code">7500</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a750" name="parent_id"/>
        </record>
        <record id="a7501" model="account.account.template">
            <field name="name">Revenus des obligations</field>
            <field name="code">7501</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a750" name="parent_id"/>
        </record>
        <record id="a7502" model="account.account.template">
            <field name="name">Revenus des créances à plus d'un an</field>
            <field name="code">7502</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a750" name="parent_id"/>
        </record>
        <record id="a751" model="account.account.template">
            <field name="name">Produits des actifs circulants</field>
            <field name="code">751</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a752" model="account.account.template">
            <field name="name">Plus-values sur réalisations d'actifs circulants</field>
            <field name="code">752</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a753" model="account.account.template">
            <field name="name">Subsides en capital et en intérêts</field>
            <field name="code">753</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a754" model="account.account.template">
            <field name="name">Différences de change</field>
            <field name="code">754</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a755" model="account.account.template">
            <field name="name">Ecarts de conversion des devises</field>
            <field name="code">755</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a756" model="account.account.template">
            <field name="name">Produits des autres créances</field>
            <field name="code">756</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a757" model="account.account.template">
            <field name="name">Escomptes obtenus</field>
            <field name="code">757</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a75" name="parent_id"/>
        </record>
        <record id="a76" model="account.account.template">
            <field name="name">PRODUITS EXCEPTIONNELS</field>
            <field name="code">76</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_produitsexceptionnels1')),(4,ref('account_financial_report_bnficepertedelexcerciceavantimpts1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a760" model="account.account.template">
            <field name="name">Reprises d'amortissements et de réductions de valeur</field>
            <field name="code">760</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a76" name="parent_id"/>
        </record>
        <record id="a7600" model="account.account.template">
            <field name="name">Sur immobilisations incorporelles</field>
            <field name="code">7600</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a760" name="parent_id"/>
        </record>
        <record id="a7601" model="account.account.template">
            <field name="name">Sur immobilisations corporelles</field>
            <field name="code">7601</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a760" name="parent_id"/>
        </record>
        <record id="a761" model="account.account.template">
            <field name="name">Reprises de réductions de valeur sur immobilisations financières</field>
            <field name="code">761</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a76" name="parent_id"/>
        </record>
        <record id="a762" model="account.account.template">
            <field name="name">Reprises de provisions pour risques et charges exceptionnelles</field>
            <field name="code">762</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a76" name="parent_id"/>
        </record>
        <record id="a763" model="account.account.template">
            <field name="name">Plus-values sur réalisation d'actifs immobilisés</field>
            <field name="code">763</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a76" name="parent_id"/>
        </record>
        <record id="a7630" model="account.account.template">
            <field name="name">Sur immobilisations incorporelles</field>
            <field name="code">7630</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a763" name="parent_id"/>
        </record>
        <record id="a7631" model="account.account.template">
            <field name="name">Sur immobilisations corporelles</field>
            <field name="code">7631</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a763" name="parent_id"/>
        </record>
        <record id="a7632" model="account.account.template">
            <field name="name">Sur immobilisations financières</field>
            <field name="code">7632</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a763" name="parent_id"/>
        </record>
        <record id="a764" model="account.account.template">
            <field name="name">Autres produits exceptionnels</field>
            <field name="code">764</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a76" name="parent_id"/>
        </record>
        <record id="a77" model="account.account.template">
            <field name="name">REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES</field>
            <field name="code">77</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
            <field name="financial_report_ids" eval="[(4,ref('account_financial_report_imptssurlersultat1')),(4,ref('account_financial_report_bnficepertedelexcercice1'))]"/>
        </record>
        <record id="a771" model="account.account.template">
            <field name="name">Impôts belges sur le résultat</field>
            <field name="code">771</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a77" name="parent_id"/>
        </record>
        <record id="a7710" model="account.account.template">
            <field name="name">Régularisations d'impôts dus ou versés</field>
            <field name="code">7710</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a771" name="parent_id"/>
        </record>
        <record id="a7711" model="account.account.template">
            <field name="name">Régularisations d'impôts estimés</field>
            <field name="code">7711</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a771" name="parent_id"/>
        </record>
        <record id="a7712" model="account.account.template">
            <field name="name">Reprises de provisions fiscales</field>
            <field name="code">7712</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a771" name="parent_id"/>
        </record>
        <record id="a773" model="account.account.template">
            <field name="name">Impôts étrangers sur le résultat</field>
            <field name="code">773</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a77" name="parent_id"/>
        </record>
        <record id="a79" model="account.account.template">
            <field name="name">AFFECTATION AUX RESULTATS</field>
            <field name="code">79</field>
            <field name="type">view</field>
            <field name="user_type" ref="user_type_view"/>
            <field ref="a7" name="parent_id"/>
        </record>
        <record id="a790" model="account.account.template">
            <field name="name">Bénéfice reporté de l'exercice précédent</field>
            <field name="code">790</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a79" name="parent_id"/>
        </record>
        <record id="a791" model="account.account.template">
            <field name="name">Prélèvement sur le capital et les primes d'émission</field>
            <field name="code">791</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a79" name="parent_id"/>
        </record>
        <record id="a792" model="account.account.template">
            <field name="name">Prélèvement sur les réserves</field>
            <field name="code">792</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a79" name="parent_id"/>
        </record>
        <record id="a793" model="account.account.template">
            <field name="name">Perte à reporter</field>
            <field name="code">793</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a79" name="parent_id"/>
        </record>
        <record id="a794" model="account.account.template">
            <field name="name">Intervention d'associés</field>
            <field name="code">794</field>
            <field name="type">other</field>
            <field name="user_type" ref="account.data_account_type_income"/>
            <field ref="a79" name="parent_id"/>
        </record>

    </data>
</openerp>
