<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data noupdate="0">
  
      <!-- 
      Plantilla del árbol de cuentas del Plan General Contable PYMES 2008.
      
      Basada en la plantilla del Plan General Contable 2008,
      Se ha usado la documentación disponible en 
      http://www.cepazahar.org/recursos/file.php/32/9.Diferencias_pgc.pdf
      como base para los siguientes cambios:

      - Se eliminan las cuentas: 
    	    (111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
                (135), (136), (140), (146), (147), (1765), (1768), (178), (189),
    	    (204), (2550), (2553), (257),
    	    (466),
    	    (501), (5091), (5290), (5296), (5297), (553), (5530), (5531),
                (5532), (5533), (5593), (5598), (569), (58), (580), (581),
                (582), (583), (584), (585), (586), (587), (588), (589),
                (599), (5990), (5991), (5992), (5993), (5994),
    	    (643), (643), (644), (645), (644), (6440), (6442), (645), (6450), 
                (6457), (6630), (6631), (6632), (6633),
    	    (7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
    	    el grupo 8 entero;
    	    el grupo 9 entero.
      - Cambian de nombre las cuentas: 
    	    (2935), (296), (5935), (596), (7962), (7963)
      - Se crean las cuentas:
    	    (5590), (5595), (663), (763)

      Otros cambios:

      - Se sustituyen los códigos:
            vat_code_chart_root => vat_code_chart_pymes_root
            l10nES_chart_template => l10nES_chart_template_pymes
            pgc_* => pgc_pymes_*

      Borja López Soilán (Pexego) - borjals@pexego.es
      Última actualización: 2010-10-18
      -->
      
        <record id="pgc_pymes_0" model="account.account.template">
            <field name="code">0</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref=""/>
            <field name="type">view</field>
            <field name="name">Plan General Contable PYMES 2008</field>
            <field name="user_type" ref="view"/>
        </record>
        <record id="pgc_pymes_1" model="account.account.template">
            <field name="code">1</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Financiación Básica</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_10" model="account.account.template">
            <field name="code">10</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_100" model="account.account.template">
            <field name="code">100</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_100_child" model="account.account.template">
            <field name="code">100</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_100"/>
            <field name="type">other</field>
            <field name="name">Capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_101" model="account.account.template">
            <field name="code">101</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Fondo social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_101_child" model="account.account.template">
            <field name="code">101</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_101"/>
            <field name="type">other</field>
            <field name="name">Fondo social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_102" model="account.account.template">
            <field name="code">102</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_102_child" model="account.account.template">
            <field name="code">102</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_102"/>
            <field name="type">other</field>
            <field name="name">Capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_103" model="account.account.template">
            <field name="code">103</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos no exigidos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1030" model="account.account.template">
            <field name="code">1030</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_103"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos no exigidos, capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1030_child" model="account.account.template">
            <field name="code">1030</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1030"/>
            <field name="type">other</field>
            <field name="name">Socios por desembolsos no exigidos, capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1034" model="account.account.template">
            <field name="code">1034</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_103"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1034_child" model="account.account.template">
            <field name="code">1034</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1034"/>
            <field name="type">other</field>
            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_104" model="account.account.template">
            <field name="code">104</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Socios por aportaciones no dinerarias pendientes</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1040" model="account.account.template">
            <field name="code">1040</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_104"/>
            <field name="type">view</field>
            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1040_child" model="account.account.template">
            <field name="code">1040</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1040"/>
            <field name="type">other</field>
            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1044" model="account.account.template">
            <field name="code">1044</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_104"/>
            <field name="type">view</field>
            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1044_child" model="account.account.template">
            <field name="code">1044</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1044"/>
            <field name="type">other</field>
            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_108" model="account.account.template">
            <field name="code">108</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_108_child" model="account.account.template">
            <field name="code">108</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_108"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_109" model="account.account.template">
            <field name="code">109</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_10"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones propias para reducción de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_109_child" model="account.account.template">
            <field name="code">109</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_109"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones propias para reducción de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_11" model="account.account.template">
            <field name="code">11</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Reservas y otros instrumentos de patrimonio</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_110" model="account.account.template">
            <field name="code">110</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Prima de Emisión o asunción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_110_child" model="account.account.template">
            <field name="code">110</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_110"/>
            <field name="type">other</field>
            <field name="name">Prima de Emisión o asunción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_112" model="account.account.template">
            <field name="code">112</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Reserva Legal</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_112_child" model="account.account.template">
            <field name="code">112</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_112"/>
            <field name="type">other</field>
            <field name="name">Reserva Legal</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_113" model="account.account.template">
            <field name="code">113</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Reservas voluntarias</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_113_child" model="account.account.template">
            <field name="code">113</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_113"/>
            <field name="type">other</field>
            <field name="name">Reservas voluntarias</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_114" model="account.account.template">
            <field name="code">114</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Reservas especiales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1140" model="account.account.template">
            <field name="code">1140</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_114"/>
            <field name="type">view</field>
            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1140_child" model="account.account.template">
            <field name="code">1140</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1140"/>
            <field name="type">other</field>
            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1141" model="account.account.template">
            <field name="code">1141</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_114"/>
            <field name="type">view</field>
            <field name="name">Reservas estatutarias</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1141_child" model="account.account.template">
            <field name="code">1141</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1141"/>
            <field name="type">other</field>
            <field name="name">Reservas estatutarias</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1142" model="account.account.template">
            <field name="code">1142</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_114"/>
            <field name="type">view</field>
            <field name="name">Reserva por capital amortizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1142_child" model="account.account.template">
            <field name="code">1142</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1142"/>
            <field name="type">other</field>
            <field name="name">Reserva por capital amortizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1144" model="account.account.template">
            <field name="code">1144</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_114"/>
            <field name="type">view</field>
            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1144_child" model="account.account.template">
            <field name="code">1144</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1144"/>
            <field name="type">other</field>
            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_118" model="account.account.template">
            <field name="code">118</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Aportaciones de socios o propietarios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_118_child" model="account.account.template">
            <field name="code">118</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_118"/>
            <field name="type">other</field>
            <field name="name">Aportaciones de socios o propietarios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_119" model="account.account.template">
            <field name="code">119</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_11"/>
            <field name="type">view</field>
            <field name="name">Diferencias por ajuste del capital a euros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_119_child" model="account.account.template">
            <field name="code">119</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_119"/>
            <field name="type">other</field>
            <field name="name">Diferencias por ajuste del capital a euros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_12" model="account.account.template">
            <field name="code">12</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Resultados pendientes de Aplicación</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_120" model="account.account.template">
            <field name="code">120</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_12"/>
            <field name="type">view</field>
            <field name="name">Remanente</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_120_child" model="account.account.template">
            <field name="code">120</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_120"/>
            <field name="type">other</field>
            <field name="name">Remanente</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_121" model="account.account.template">
            <field name="code">121</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_12"/>
            <field name="type">view</field>
            <field name="name">Resultados negativos de ejercicios anteriores</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_121_child" model="account.account.template">
            <field name="code">121</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_121"/>
            <field name="type">other</field>
            <field name="name">Resultados negativos de ejercicios anteriores</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_129" model="account.account.template">
            <field name="code">129</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_12"/>
            <field name="type">view</field>
            <field name="name">Resultado del ejercicio</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_129_child" model="account.account.template">
            <field name="code">129</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_129"/>
            <field name="type">other</field>
            <field name="name">Resultado del ejercicio</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_13" model="account.account.template">
            <field name="code">13</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_130" model="account.account.template">
            <field name="code">130</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_13"/>
            <field name="type">view</field>
            <field name="name">Subvenciones oficiales de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_130_child" model="account.account.template">
            <field name="code">130</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_130"/>
            <field name="type">other</field>
            <field name="name">Subvenciones oficiales de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_131" model="account.account.template">
            <field name="code">131</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_13"/>
            <field name="type">view</field>
            <field name="name">Donaciones y legados de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_131_child" model="account.account.template">
            <field name="code">131</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_131"/>
            <field name="type">other</field>
            <field name="name">Donaciones y legados de capital</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_132" model="account.account.template">
            <field name="code">132</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_13"/>
            <field name="type">view</field>
            <field name="name">Otras subvenciones, donaciones y legados</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_132_child" model="account.account.template">
            <field name="code">132</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_132"/>
            <field name="type">other</field>
            <field name="name">Otras subvenciones, donaciones y legados</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_137" model="account.account.template">
            <field name="code">137</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_13"/>
            <field name="type">view</field>
            <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1370" model="account.account.template">
            <field name="code">1370</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_137"/>
            <field name="type">view</field>
            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1370_child" model="account.account.template">
            <field name="code">1370</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1370"/>
            <field name="type">other</field>
            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1371" model="account.account.template">
            <field name="code">1371</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_137"/>
            <field name="type">view</field>
            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1371_child" model="account.account.template">
            <field name="code">1371</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1371"/>
            <field name="type">other</field>
            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_14" model="account.account.template">
            <field name="code">14</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Provisiones</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_141" model="account.account.template">
            <field name="code">141</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_14"/>
            <field name="type">view</field>
            <field name="name">Provisión para impuestos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_141_child" model="account.account.template">
            <field name="code">141</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_141"/>
            <field name="type">other</field>
            <field name="name">Provisión para impuestos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_142" model="account.account.template">
            <field name="code">142</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_14"/>
            <field name="type">view</field>
            <field name="name">Provisión para otras responsabilidades</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_142_child" model="account.account.template">
            <field name="code">142</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_142"/>
            <field name="type">other</field>
            <field name="name">Provisión para otras responsabilidades</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_143" model="account.account.template">
            <field name="code">143</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_14"/>
            <field name="type">view</field>
            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_143_child" model="account.account.template">
            <field name="code">143</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_143"/>
            <field name="type">other</field>
            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_145" model="account.account.template">
            <field name="code">145</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_14"/>
            <field name="type">view</field>
            <field name="name">Provisión para actuaciones medioambientales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_145_child" model="account.account.template">
            <field name="code">145</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_145"/>
            <field name="type">other</field>
            <field name="name">Provisión para actuaciones medioambientales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_15" model="account.account.template">
            <field name="code">15</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Deudas con características especiales</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_150" model="account.account.template">
            <field name="code">150</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_15"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_150_child" model="account.account.template">
            <field name="code">150</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_150"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_153" model="account.account.template">
            <field name="code">153</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_15"/>
            <field name="type">view</field>
            <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1533" model="account.account.template">
            <field name="code">1533</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_153"/>
            <field name="type">view</field>
            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1533_child" model="account.account.template">
            <field name="code">1533</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1533"/>
            <field name="type">other</field>
            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1534" model="account.account.template">
            <field name="code">1534</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_153"/>
            <field name="type">view</field>
            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1534_child" model="account.account.template">
            <field name="code">1534</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1534"/>
            <field name="type">other</field>
            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1535" model="account.account.template">
            <field name="code">1535</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_153"/>
            <field name="type">view</field>
            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1535_child" model="account.account.template">
            <field name="code">1535</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1535"/>
            <field name="type">other</field>
            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1536" model="account.account.template">
            <field name="code">1536</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_153"/>
            <field name="type">view</field>
            <field name="name">Otros desembolsos no exigidos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1536_child" model="account.account.template">
            <field name="code">1536</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1536"/>
            <field name="type">other</field>
            <field name="name">Otros desembolsos no exigidos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_154" model="account.account.template">
            <field name="code">154</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_15"/>
            <field name="type">view</field>
            <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1543" model="account.account.template">
            <field name="code">1543</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_154"/>
            <field name="type">view</field>
            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1543_child" model="account.account.template">
            <field name="code">1543</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1543"/>
            <field name="type">other</field>
            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1544" model="account.account.template">
            <field name="code">1544</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_154"/>
            <field name="type">view</field>
            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1544_child" model="account.account.template">
            <field name="code">1544</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1544"/>
            <field name="type">other</field>
            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1545" model="account.account.template">
            <field name="code">1545</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_154"/>
            <field name="type">view</field>
            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1545_child" model="account.account.template">
            <field name="code">1545</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1545"/>
            <field name="type">other</field>
            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1546" model="account.account.template">
            <field name="code">1546</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_154"/>
            <field name="type">view</field>
            <field name="name">Otras aportaciones no dinerarias pendientes</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1546_child" model="account.account.template">
            <field name="code">1546</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1546"/>
            <field name="type">other</field>
            <field name="name">Otras aportaciones no dinerarias pendientes</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_16" model="account.account.template">
            <field name="code">16</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Deudas con partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_160" model="account.account.template">
            <field name="code">160</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_16"/>
            <field name="type">view</field>
            <field name="name">Deudas con entidades de crédito vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1603" model="account.account.template">
            <field name="code">1603</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_160"/>
            <field name="type">view</field>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1603_child" model="account.account.template">
            <field name="code">1603</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1603"/>
            <field name="type">other</field>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1604" model="account.account.template">
            <field name="code">1604</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_160"/>
            <field name="type">view</field>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1604_child" model="account.account.template">
            <field name="code">1604</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1604"/>
            <field name="type">other</field>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1605" model="account.account.template">
            <field name="code">1605</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_160"/>
            <field name="type">view</field>
            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1605_child" model="account.account.template">
            <field name="code">1605</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1605"/>
            <field name="type">other</field>
            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_161" model="account.account.template">
            <field name="code">161</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_16"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1613" model="account.account.template">
            <field name="code">1613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_161"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1613_child" model="account.account.template">
            <field name="code">1613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1613"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1614" model="account.account.template">
            <field name="code">1614</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_161"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1614_child" model="account.account.template">
            <field name="code">1614</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1614"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1615" model="account.account.template">
            <field name="code">1615</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_161"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1615_child" model="account.account.template">
            <field name="code">1615</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1615"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_162" model="account.account.template">
            <field name="code">162</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_16"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1623" model="account.account.template">
            <field name="code">1623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_162"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1623_child" model="account.account.template">
            <field name="code">1623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1623"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1624" model="account.account.template">
            <field name="code">1624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_162"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1624_child" model="account.account.template">
            <field name="code">1624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1624"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1625" model="account.account.template">
            <field name="code">1625</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_162"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1625_child" model="account.account.template">
            <field name="code">1625</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1625"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_163" model="account.account.template">
            <field name="code">163</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_16"/>
            <field name="type">view</field>
            <field name="name">Otras deudas con partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1633" model="account.account.template">
            <field name="code">1633</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_163"/>
            <field name="type">view</field>
            <field name="name">Otras deudas, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1633_child" model="account.account.template">
            <field name="code">1633</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1633"/>
            <field name="type">other</field>
            <field name="name">Otras deudas, empresas del grupo</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1634" model="account.account.template">
            <field name="code">1634</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_163"/>
            <field name="type">view</field>
            <field name="name">Otras deudas, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1634_child" model="account.account.template">
            <field name="code">1634</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1634"/>
            <field name="type">other</field>
            <field name="name">Otras deudas, empresas asociadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1635" model="account.account.template">
            <field name="code">1635</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_163"/>
            <field name="type">view</field>
            <field name="name">Otras deudas, con otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_1635_child" model="account.account.template">
            <field name="code">1635</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1635"/>
            <field name="type">other</field>
            <field name="name">Otras deudas, con otras partes vinculadas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_17" model="account.account.template">
            <field name="code">17</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_170" model="account.account.template">
            <field name="code">170</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Deudas con entidades de crédito</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_170_child" model="account.account.template">
            <field name="code">170</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_170"/>
            <field name="type">other</field>
            <field name="name">Deudas con entidades de crédito</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_171" model="account.account.template">
            <field name="code">171</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Deudas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_171_child" model="account.account.template">
            <field name="code">171</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_171"/>
            <field name="type">other</field>
            <field name="name">Deudas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_172" model="account.account.template">
            <field name="code">172</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_172_child" model="account.account.template">
            <field name="code">172</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_172"/>
            <field name="type">other</field>
            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_173" model="account.account.template">
            <field name="code">173</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_173_child" model="account.account.template">
            <field name="code">173</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_173"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_174" model="account.account.template">
            <field name="code">174</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_174_child" model="account.account.template">
            <field name="code">174</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_174"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_175" model="account.account.template">
            <field name="code">175</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Efectos a pagar</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_175_child" model="account.account.template">
            <field name="code">175</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_175"/>
            <field name="type">other</field>
            <field name="name">Efectos a pagar</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_176" model="account.account.template">
            <field name="code">176</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Pasivos por derivados financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_176_child" model="account.account.template">
            <field name="code">176</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_176"/>
            <field name="type">other</field>
            <field name="name">Pasivos por derivados financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_177" model="account.account.template">
            <field name="code">177</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Obligaciones y bonos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_177_child" model="account.account.template">
            <field name="code">177</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_177"/>
            <field name="type">other</field>
            <field name="name">Obligaciones y bonos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_179" model="account.account.template">
            <field name="code">179</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_17"/>
            <field name="type">view</field>
            <field name="name">Deudas representadas en otros valores negociables</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_179_child" model="account.account.template">
            <field name="code">179</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_179"/>
            <field name="type">other</field>
            <field name="name">Deudas representadas en otros valores negociables</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_18" model="account.account.template">
            <field name="code">18</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_180" model="account.account.template">
            <field name="code">180</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_18"/>
            <field name="type">view</field>
            <field name="name">Fianzas recibidas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_180_child" model="account.account.template">
            <field name="code">180</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_180"/>
            <field name="type">other</field>
            <field name="name">Fianzas recibidas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_181" model="account.account.template">
            <field name="code">181</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_18"/>
            <field name="type">view</field>
            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_181_child" model="account.account.template">
            <field name="code">181</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_181"/>
            <field name="type">other</field>
            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_185" model="account.account.template">
            <field name="code">185</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_18"/>
            <field name="type">view</field>
            <field name="name">Depósitos recibidos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_185_child" model="account.account.template">
            <field name="code">185</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_185"/>
            <field name="type">other</field>
            <field name="name">Depósitos recibidos</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_19" model="account.account.template">
            <field name="code">19</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_1"/>
            <field name="type">view</field>
            <field name="name">Situaciones transitorias de financiación</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_190" model="account.account.template">
            <field name="code">190</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones emitidas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_190_child" model="account.account.template">
            <field name="code">190</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_190"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones emitidas</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_192" model="account.account.template">
            <field name="code">192</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Suscriptores de acciones</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_192_child" model="account.account.template">
            <field name="code">192</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_192"/>
            <field name="type">other</field>
            <field name="name">Suscriptores de acciones</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_194" model="account.account.template">
            <field name="code">194</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Capital emitido pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_194_child" model="account.account.template">
            <field name="code">194</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_194"/>
            <field name="type">other</field>
            <field name="name">Capital emitido pendiente de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_195" model="account.account.template">
            <field name="code">195</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_195_child" model="account.account.template">
            <field name="code">195</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_195"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_197" model="account.account.template">
            <field name="code">197</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_197_child" model="account.account.template">
            <field name="code">197</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_197"/>
            <field name="type">other</field>
            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_199" model="account.account.template">
            <field name="code">199</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_19"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_199_child" model="account.account.template">
            <field name="code">199</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_199"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
            <field name="user_type" ref="capital"/>
        </record>
        <record id="pgc_pymes_2" model="account.account.template">
            <field name="code">2</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Activo no corriente</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_20" model="account.account.template">
            <field name="code">20</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Inmovilizaciones intangibles</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_200" model="account.account.template">
            <field name="code">200</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_200_child" model="account.account.template">
            <field name="code">200</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_200"/>
            <field name="type">other</field>
            <field name="name">Investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_201" model="account.account.template">
            <field name="code">201</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_201_child" model="account.account.template">
            <field name="code">201</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_201"/>
            <field name="type">other</field>
            <field name="name">Desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_202" model="account.account.template">
            <field name="code">202</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_202_child" model="account.account.template">
            <field name="code">202</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_202"/>
            <field name="type">other</field>
            <field name="name">Concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_203" model="account.account.template">
            <field name="code">203</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_203_child" model="account.account.template">
            <field name="code">203</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_203"/>
            <field name="type">other</field>
            <field name="name">Propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_205" model="account.account.template">
            <field name="code">205</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_205_child" model="account.account.template">
            <field name="code">205</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_205"/>
            <field name="type">other</field>
            <field name="name">Derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_206" model="account.account.template">
            <field name="code">206</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_206_child" model="account.account.template">
            <field name="code">206</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_206"/>
            <field name="type">other</field>
            <field name="name">Aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_209" model="account.account.template">
            <field name="code">209</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_20"/>
            <field name="type">view</field>
            <field name="name">Anticipos para inmovilizaciones intangibles</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_209_child" model="account.account.template">
            <field name="code">209</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_209"/>
            <field name="type">other</field>
            <field name="name">Anticipos para inmovilizaciones intangibles</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_21" model="account.account.template">
            <field name="code">21</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Inmovilizaciones materiales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_210" model="account.account.template">
            <field name="code">210</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_210_child" model="account.account.template">
            <field name="code">210</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_210"/>
            <field name="type">other</field>
            <field name="name">Terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
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        <record id="pgc_pymes_211" model="account.account.template">
            <field name="code">211</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Construcciones</field>
            <field name="user_type" ref="inmo"/>
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        <record id="pgc_pymes_211_child" model="account.account.template">
            <field name="code">211</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_211"/>
            <field name="type">other</field>
            <field name="name">Construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_212" model="account.account.template">
            <field name="code">212</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_212_child" model="account.account.template">
            <field name="code">212</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_212"/>
            <field name="type">other</field>
            <field name="name">Instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_213" model="account.account.template">
            <field name="code">213</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_213_child" model="account.account.template">
            <field name="code">213</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_213"/>
            <field name="type">other</field>
            <field name="name">Maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_214" model="account.account.template">
            <field name="code">214</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_214_child" model="account.account.template">
            <field name="code">214</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_214"/>
            <field name="type">other</field>
            <field name="name">Utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_215" model="account.account.template">
            <field name="code">215</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Otras instalaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_215_child" model="account.account.template">
            <field name="code">215</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_215"/>
            <field name="type">other</field>
            <field name="name">Otras instalaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_216" model="account.account.template">
            <field name="code">216</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_216_child" model="account.account.template">
            <field name="code">216</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_216"/>
            <field name="type">other</field>
            <field name="name">Mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_217" model="account.account.template">
            <field name="code">217</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_217_child" model="account.account.template">
            <field name="code">217</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_217"/>
            <field name="type">other</field>
            <field name="name">Equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_218" model="account.account.template">
            <field name="code">218</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_218_child" model="account.account.template">
            <field name="code">218</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_218"/>
            <field name="type">other</field>
            <field name="name">Elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_219" model="account.account.template">
            <field name="code">219</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_21"/>
            <field name="type">view</field>
            <field name="name">Otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_219_child" model="account.account.template">
            <field name="code">219</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_219"/>
            <field name="type">other</field>
            <field name="name">Otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_22" model="account.account.template">
            <field name="code">22</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Inversiones inmobiliarias</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_220" model="account.account.template">
            <field name="code">220</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_22"/>
            <field name="type">view</field>
            <field name="name">Inversiones en terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_220_child" model="account.account.template">
            <field name="code">220</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_220"/>
            <field name="type">other</field>
            <field name="name">Inversiones en terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_221" model="account.account.template">
            <field name="code">221</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_22"/>
            <field name="type">view</field>
            <field name="name">Inversiones en construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_221_child" model="account.account.template">
            <field name="code">221</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_221"/>
            <field name="type">other</field>
            <field name="name">Inversiones en construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_23" model="account.account.template">
            <field name="code">23</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Inmovilizaciones materiales en curso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_230" model="account.account.template">
            <field name="code">230</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Adaptación de terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_230_child" model="account.account.template">
            <field name="code">230</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_230"/>
            <field name="type">other</field>
            <field name="name">Adaptación de terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_231" model="account.account.template">
            <field name="code">231</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Construcciones en curso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_231_child" model="account.account.template">
            <field name="code">231</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_231"/>
            <field name="type">other</field>
            <field name="name">Construcciones en curso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_232" model="account.account.template">
            <field name="code">232</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Instalaciones técnicas en montaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_232_child" model="account.account.template">
            <field name="code">232</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_232"/>
            <field name="type">other</field>
            <field name="name">Instalaciones técnicas en montaje</field>
            <field name="user_type" ref="inmo"/>
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        <record id="pgc_pymes_233" model="account.account.template">
            <field name="code">233</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Maquinaria en montaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_233_child" model="account.account.template">
            <field name="code">233</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_233"/>
            <field name="type">other</field>
            <field name="name">Maquinaria en montaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_237" model="account.account.template">
            <field name="code">237</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Equipos para procesos de información en montaje</field>
            <field name="user_type" ref="inmo"/>
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        <record id="pgc_pymes_237_child" model="account.account.template">
            <field name="code">237</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_237"/>
            <field name="type">other</field>
            <field name="name">Equipos para procesos de información en montaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_239" model="account.account.template">
            <field name="code">239</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_23"/>
            <field name="type">view</field>
            <field name="name">Anticipos para inmovilizaciones materiales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_239_child" model="account.account.template">
            <field name="code">239</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_239"/>
            <field name="type">other</field>
            <field name="name">Anticipos para inmovilizaciones materiales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_24" model="account.account.template">
            <field name="code">24</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Inversiones financieras en partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_240" model="account.account.template">
            <field name="code">240</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_24"/>
            <field name="type">view</field>
            <field name="name">Participaciones en partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2403" model="account.account.template">
            <field name="code">2403</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_240"/>
            <field name="type">view</field>
            <field name="name">Participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2403_child" model="account.account.template">
            <field name="code">2403</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2403"/>
            <field name="type">other</field>
            <field name="name">Participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2404" model="account.account.template">
            <field name="code">2404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_240"/>
            <field name="type">view</field>
            <field name="name">Participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2404_child" model="account.account.template">
            <field name="code">2404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2404"/>
            <field name="type">other</field>
            <field name="name">Participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2405" model="account.account.template">
            <field name="code">2405</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_240"/>
            <field name="type">view</field>
            <field name="name">Participaciones en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2405_child" model="account.account.template">
            <field name="code">2405</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2405"/>
            <field name="type">other</field>
            <field name="name">Participaciones en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_241" model="account.account.template">
            <field name="code">241</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_24"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda de partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
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        <record id="pgc_pymes_2413" model="account.account.template">
            <field name="code">2413</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_241"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2413_child" model="account.account.template">
            <field name="code">2413</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2413"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2414" model="account.account.template">
            <field name="code">2414</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_241"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2414_child" model="account.account.template">
            <field name="code">2414</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2414"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2415" model="account.account.template">
            <field name="code">2415</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_241"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2415_child" model="account.account.template">
            <field name="code">2415</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2415"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_242" model="account.account.template">
            <field name="code">242</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_24"/>
            <field name="type">view</field>
            <field name="name">Créditos a partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2423" model="account.account.template">
            <field name="code">2423</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_242"/>
            <field name="type">view</field>
            <field name="name">Créditos a empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2423_child" model="account.account.template">
            <field name="code">2423</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2423"/>
            <field name="type">other</field>
            <field name="name">Créditos a empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2424" model="account.account.template">
            <field name="code">2424</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_242"/>
            <field name="type">view</field>
            <field name="name">Créditos a empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2424_child" model="account.account.template">
            <field name="code">2424</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2424"/>
            <field name="type">other</field>
            <field name="name">Créditos a empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2425" model="account.account.template">
            <field name="code">2425</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_242"/>
            <field name="type">view</field>
            <field name="name">Créditos a otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2425_child" model="account.account.template">
            <field name="code">2425</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2425"/>
            <field name="type">other</field>
            <field name="name">Créditos a otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_249" model="account.account.template">
            <field name="code">249</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_24"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2493" model="account.account.template">
            <field name="code">2493</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_249"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2493_child" model="account.account.template">
            <field name="code">2493</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2493"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2494" model="account.account.template">
            <field name="code">2494</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_249"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2494_child" model="account.account.template">
            <field name="code">2494</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2494"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2495" model="account.account.template">
            <field name="code">2495</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_249"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2495_child" model="account.account.template">
            <field name="code">2495</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2495"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_25" model="account.account.template">
            <field name="code">25</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Otras inversiones financieras</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_250" model="account.account.template">
            <field name="code">250</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_250_child" model="account.account.template">
            <field name="code">250</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_250"/>
            <field name="type">other</field>
            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_251" model="account.account.template">
            <field name="code">251</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_251_child" model="account.account.template">
            <field name="code">251</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_251"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_252" model="account.account.template">
            <field name="code">252</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Créditos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_252_child" model="account.account.template">
            <field name="code">252</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_252"/>
            <field name="type">other</field>
            <field name="name">Créditos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_253" model="account.account.template">
            <field name="code">253</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Créditos por enajenación de inmovilizado</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_253_child" model="account.account.template">
            <field name="code">253</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_253"/>
            <field name="type">other</field>
            <field name="name">Créditos por enajenación de inmovilizado</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_254" model="account.account.template">
            <field name="code">254</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Créditos al personal</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_254_child" model="account.account.template">
            <field name="code">254</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_254"/>
            <field name="type">other</field>
            <field name="name">Créditos al personal</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_255" model="account.account.template">
            <field name="code">255</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Activos por derivados financieros</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_255_child" model="account.account.template">
            <field name="code">255</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_255"/>
            <field name="type">other</field>
            <field name="name">Activos por derivados financieros</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_258" model="account.account.template">
            <field name="code">258</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Imposiciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_258_child" model="account.account.template">
            <field name="code">258</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_258"/>
            <field name="type">other</field>
            <field name="name">Imposiciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_259" model="account.account.template">
            <field name="code">259</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_25"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_259_child" model="account.account.template">
            <field name="code">259</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_259"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_26" model="account.account.template">
            <field name="code">26</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Fianzas y depósitos constituidos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_260" model="account.account.template">
            <field name="code">260</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_26"/>
            <field name="type">view</field>
            <field name="name">Fianzas constituidas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_260_child" model="account.account.template">
            <field name="code">260</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_260"/>
            <field name="type">other</field>
            <field name="name">Fianzas constituidas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_265" model="account.account.template">
            <field name="code">265</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_26"/>
            <field name="type">view</field>
            <field name="name">Depósitos constituidos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_265_child" model="account.account.template">
            <field name="code">265</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_265"/>
            <field name="type">other</field>
            <field name="name">Depósitos constituidos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_28" model="account.account.template">
            <field name="code">28</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada del inmovilizado</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_280" model="account.account.template">
            <field name="code">280</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_28"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada del inmovilizado intangible</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2800" model="account.account.template">
            <field name="code">2800</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2800_child" model="account.account.template">
            <field name="code">2800</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2800"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2801" model="account.account.template">
            <field name="code">2801</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2801_child" model="account.account.template">
            <field name="code">2801</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2801"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2802" model="account.account.template">
            <field name="code">2802</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2802_child" model="account.account.template">
            <field name="code">2802</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2802"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2803" model="account.account.template">
            <field name="code">2803</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2803_child" model="account.account.template">
            <field name="code">2803</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2803"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2805" model="account.account.template">
            <field name="code">2805</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2805_child" model="account.account.template">
            <field name="code">2805</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2805"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2806" model="account.account.template">
            <field name="code">2806</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_280"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2806_child" model="account.account.template">
            <field name="code">2806</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2806"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_281" model="account.account.template">
            <field name="code">281</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_28"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada del inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2811" model="account.account.template">
            <field name="code">2811</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2811_child" model="account.account.template">
            <field name="code">2811</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2811"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2812" model="account.account.template">
            <field name="code">2812</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2812_child" model="account.account.template">
            <field name="code">2812</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2812"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2813" model="account.account.template">
            <field name="code">2813</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2813_child" model="account.account.template">
            <field name="code">2813</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2813"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2814" model="account.account.template">
            <field name="code">2814</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2814_child" model="account.account.template">
            <field name="code">2814</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2814"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2815" model="account.account.template">
            <field name="code">2815</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de otras instalaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2815_child" model="account.account.template">
            <field name="code">2815</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2815"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de otras instalaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2816" model="account.account.template">
            <field name="code">2816</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2816_child" model="account.account.template">
            <field name="code">2816</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2816"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2817" model="account.account.template">
            <field name="code">2817</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2817_child" model="account.account.template">
            <field name="code">2817</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2817"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2818" model="account.account.template">
            <field name="code">2818</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2818_child" model="account.account.template">
            <field name="code">2818</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2818"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2819" model="account.account.template">
            <field name="code">2819</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_281"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2819_child" model="account.account.template">
            <field name="code">2819</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2819"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_282" model="account.account.template">
            <field name="code">282</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_28"/>
            <field name="type">view</field>
            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_282_child" model="account.account.template">
            <field name="code">282</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_282"/>
            <field name="type">other</field>
            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_29" model="account.account.template">
            <field name="code">29</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de activos no corrientes</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_290" model="account.account.template">
            <field name="code">290</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor del inmovilizado intangible</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2900" model="account.account.template">
            <field name="code">2900</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2900_child" model="account.account.template">
            <field name="code">2900</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2900"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de investigación</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2901" model="account.account.template">
            <field name="code">2901</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2901_child" model="account.account.template">
            <field name="code">2901</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2901"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de desarrollo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2902" model="account.account.template">
            <field name="code">2902</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2902_child" model="account.account.template">
            <field name="code">2902</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2902"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de concesiones administrativas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2903" model="account.account.template">
            <field name="code">2903</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2903_child" model="account.account.template">
            <field name="code">2903</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2903"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de propiedad industrial</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2905" model="account.account.template">
            <field name="code">2905</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2905_child" model="account.account.template">
            <field name="code">2905</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2905"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de derechos de traspaso</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2906" model="account.account.template">
            <field name="code">2906</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_290"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2906_child" model="account.account.template">
            <field name="code">2906</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2906"/>
            <field name="type">other</field>
            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_291" model="account.account.template">
            <field name="code">291</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor del inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2910" model="account.account.template">
            <field name="code">2910</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2910_child" model="account.account.template">
            <field name="code">2910</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2910"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2911" model="account.account.template">
            <field name="code">2911</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2911_child" model="account.account.template">
            <field name="code">2911</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2911"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2912" model="account.account.template">
            <field name="code">2912</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2912_child" model="account.account.template">
            <field name="code">2912</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2912"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de instalaciones técnicas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2913" model="account.account.template">
            <field name="code">2913</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2913_child" model="account.account.template">
            <field name="code">2913</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2913"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de maquinaria</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2914" model="account.account.template">
            <field name="code">2914</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2914_child" model="account.account.template">
            <field name="code">2914</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2914"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de utillaje</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2915" model="account.account.template">
            <field name="code">2915</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de otras instaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2915_child" model="account.account.template">
            <field name="code">2915</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2915"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de otras instaciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2916" model="account.account.template">
            <field name="code">2916</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2916_child" model="account.account.template">
            <field name="code">2916</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2916"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de mobiliario</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2917" model="account.account.template">
            <field name="code">2917</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2917_child" model="account.account.template">
            <field name="code">2917</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2917"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de equipos para proceso de información</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2918" model="account.account.template">
            <field name="code">2918</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2918_child" model="account.account.template">
            <field name="code">2918</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2918"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de elementos de transporte</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2919" model="account.account.template">
            <field name="code">2919</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_291"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2919_child" model="account.account.template">
            <field name="code">2919</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2919"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de otro inmovilizado material</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_292" model="account.account.template">
            <field name="code">292</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2920" model="account.account.template">
            <field name="code">2920</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_292"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2920_child" model="account.account.template">
            <field name="code">2920</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2920"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2921" model="account.account.template">
            <field name="code">2921</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_292"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2921_child" model="account.account.template">
            <field name="code">2921</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2921"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_293" model="account.account.template">
            <field name="code">293</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2933" model="account.account.template">
            <field name="code">2933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_293"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2933_child" model="account.account.template">
            <field name="code">2933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2933"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2934" model="account.account.template">
            <field name="code">2934</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_293"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2934_child" model="account.account.template">
            <field name="code">2934</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2934"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2935" model="account.account.template">
            <field name="code">2935</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_293"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2935_child" model="account.account.template">
            <field name="code">2935</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2935"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_294" model="account.account.template">
            <field name="code">294</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2943" model="account.account.template">
            <field name="code">2943</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_294"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2943_child" model="account.account.template">
            <field name="code">2943</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2943"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2944" model="account.account.template">
            <field name="code">2944</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_294"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2944_child" model="account.account.template">
            <field name="code">2944</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2944"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2945" model="account.account.template">
            <field name="code">2945</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_294"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2945_child" model="account.account.template">
            <field name="code">2945</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2945"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_295" model="account.account.template">
            <field name="code">295</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2953" model="account.account.template">
            <field name="code">2953</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_295"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2953_child" model="account.account.template">
            <field name="code">2953</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2953"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2954" model="account.account.template">
            <field name="code">2954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_295"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2954_child" model="account.account.template">
            <field name="code">2954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2954"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2955" model="account.account.template">
            <field name="code">2955</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_295"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_2955_child" model="account.account.template">
            <field name="code">2955</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_2955"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_296" model="account.account.template">
            <field name="code">296</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_296_child" model="account.account.template">
            <field name="code">296</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_296"/>
            <field name="type">other</field>
            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_297" model="account.account.template">
            <field name="code">297</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_297_child" model="account.account.template">
            <field name="code">297</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_297"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_298" model="account.account.template">
            <field name="code">298</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_29"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_298_child" model="account.account.template">
            <field name="code">298</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_298"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos</field>
            <field name="user_type" ref="inmo"/>
        </record>
        <record id="pgc_pymes_3" model="account.account.template">
            <field name="code">3</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Existencias</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_30" model="account.account.template">
            <field name="code">30</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Comerciales</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_300" model="account.account.template">
            <field name="code">300</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_30"/>
            <field name="type">view</field>
            <field name="name">Mercaderías A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_300_child" model="account.account.template">
            <field name="code">300</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_300"/>
            <field name="type">other</field>
            <field name="name">Mercaderías A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_301" model="account.account.template">
            <field name="code">301</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_30"/>
            <field name="type">view</field>
            <field name="name">Mercaderías B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_301_child" model="account.account.template">
            <field name="code">301</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_301"/>
            <field name="type">other</field>
            <field name="name">Mercaderías B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_31" model="account.account.template">
            <field name="code">31</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Materias Primas</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_310" model="account.account.template">
            <field name="code">310</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_31"/>
            <field name="type">view</field>
            <field name="name">Materias Primas A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_310_child" model="account.account.template">
            <field name="code">310</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_310"/>
            <field name="type">other</field>
            <field name="name">Materias Primas A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_311" model="account.account.template">
            <field name="code">311</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_31"/>
            <field name="type">view</field>
            <field name="name">Materias Primas B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_311_child" model="account.account.template">
            <field name="code">311</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_311"/>
            <field name="type">other</field>
            <field name="name">Materias Primas B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_32" model="account.account.template">
            <field name="code">32</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Otros aprovisionamientos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_320" model="account.account.template">
            <field name="code">320</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Elementos y conjuntos incorporables</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_320_child" model="account.account.template">
            <field name="code">320</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_320"/>
            <field name="type">other</field>
            <field name="name">Elementos y conjuntos incorporables</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_321" model="account.account.template">
            <field name="code">321</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Combustibles</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_321_child" model="account.account.template">
            <field name="code">321</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_321"/>
            <field name="type">other</field>
            <field name="name">Combustibles</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_322" model="account.account.template">
            <field name="code">322</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Repuestos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_322_child" model="account.account.template">
            <field name="code">322</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_322"/>
            <field name="type">other</field>
            <field name="name">Repuestos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_325" model="account.account.template">
            <field name="code">325</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Materiales diversos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_325_child" model="account.account.template">
            <field name="code">325</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_325"/>
            <field name="type">other</field>
            <field name="name">Materiales diversos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_326" model="account.account.template">
            <field name="code">326</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Embalajes</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_326_child" model="account.account.template">
            <field name="code">326</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_326"/>
            <field name="type">other</field>
            <field name="name">Embalajes</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_327" model="account.account.template">
            <field name="code">327</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Envases</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_327_child" model="account.account.template">
            <field name="code">327</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_327"/>
            <field name="type">other</field>
            <field name="name">Envases</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_328" model="account.account.template">
            <field name="code">328</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_32"/>
            <field name="type">view</field>
            <field name="name">Material de oficina</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_328_child" model="account.account.template">
            <field name="code">328</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_328"/>
            <field name="type">other</field>
            <field name="name">Material de oficina</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_33" model="account.account.template">
            <field name="code">33</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Productos en curso</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_330" model="account.account.template">
            <field name="code">330</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_33"/>
            <field name="type">view</field>
            <field name="name">Productos en curso A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_330_child" model="account.account.template">
            <field name="code">330</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_330"/>
            <field name="type">other</field>
            <field name="name">Productos en curso A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_331" model="account.account.template">
            <field name="code">331</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_33"/>
            <field name="type">view</field>
            <field name="name">Productos en curso B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_331_child" model="account.account.template">
            <field name="code">331</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_331"/>
            <field name="type">other</field>
            <field name="name">Productos en curso B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_34" model="account.account.template">
            <field name="code">34</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Productos semiterminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_340" model="account.account.template">
            <field name="code">340</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_34"/>
            <field name="type">view</field>
            <field name="name">Productos semiterminados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_340_child" model="account.account.template">
            <field name="code">340</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_340"/>
            <field name="type">other</field>
            <field name="name">Productos semiterminados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_341" model="account.account.template">
            <field name="code">341</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_34"/>
            <field name="type">view</field>
            <field name="name">Productos semiterminados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_341_child" model="account.account.template">
            <field name="code">341</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_341"/>
            <field name="type">other</field>
            <field name="name">Productos semiterminados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_35" model="account.account.template">
            <field name="code">35</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Productos terminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_350" model="account.account.template">
            <field name="code">350</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_35"/>
            <field name="type">view</field>
            <field name="name">Productos terminados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_350_child" model="account.account.template">
            <field name="code">350</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_350"/>
            <field name="type">other</field>
            <field name="name">Productos terminados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_351" model="account.account.template">
            <field name="code">351</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_35"/>
            <field name="type">view</field>
            <field name="name">Productos terminados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_351_child" model="account.account.template">
            <field name="code">351</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_351"/>
            <field name="type">other</field>
            <field name="name">Productos terminados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_36" model="account.account.template">
            <field name="code">36</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Subproductos, residuos y materiales recuperados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_360" model="account.account.template">
            <field name="code">360</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Subproductos A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_360_child" model="account.account.template">
            <field name="code">360</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_360"/>
            <field name="type">other</field>
            <field name="name">Subproductos A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_361" model="account.account.template">
            <field name="code">361</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Subproductos B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_361_child" model="account.account.template">
            <field name="code">361</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_361"/>
            <field name="type">other</field>
            <field name="name">Subproductos B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_365" model="account.account.template">
            <field name="code">365</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Residuos A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_365_child" model="account.account.template">
            <field name="code">365</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_365"/>
            <field name="type">other</field>
            <field name="name">Residuos A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_366" model="account.account.template">
            <field name="code">366</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Residuos B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_366_child" model="account.account.template">
            <field name="code">366</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_366"/>
            <field name="type">other</field>
            <field name="name">Residuos B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_368" model="account.account.template">
            <field name="code">368</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Materiales recuperados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_368_child" model="account.account.template">
            <field name="code">368</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_368"/>
            <field name="type">other</field>
            <field name="name">Materiales recuperados A</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_369" model="account.account.template">
            <field name="code">369</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_36"/>
            <field name="type">view</field>
            <field name="name">Materiales recuperados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_369_child" model="account.account.template">
            <field name="code">369</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_369"/>
            <field name="type">other</field>
            <field name="name">Materiales recuperados B</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_39" model="account.account.template">
            <field name="code">39</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_3"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de las existencias</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_390" model="account.account.template">
            <field name="code">390</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de las mercaderías</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_390_child" model="account.account.template">
            <field name="code">390</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_390"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de las mercaderías</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_391" model="account.account.template">
            <field name="code">391</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de las materias primas</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_391_child" model="account.account.template">
            <field name="code">391</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_391"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de las materias primas</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_392" model="account.account.template">
            <field name="code">392</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_392_child" model="account.account.template">
            <field name="code">392</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_392"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_393" model="account.account.template">
            <field name="code">393</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de los productos en curso</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_393_child" model="account.account.template">
            <field name="code">393</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_393"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de los productos en curso</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_394" model="account.account.template">
            <field name="code">394</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de los productos semiterminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_394_child" model="account.account.template">
            <field name="code">394</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_394"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de los productos semiterminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_395" model="account.account.template">
            <field name="code">395</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de los productos terminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_395_child" model="account.account.template">
            <field name="code">395</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_395"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de los productos terminados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_396" model="account.account.template">
            <field name="code">396</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_39"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_396_child" model="account.account.template">
            <field name="code">396</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_396"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
            <field name="user_type" ref="stock"/>
        </record>
        <record id="pgc_pymes_4" model="account.account.template">
            <field name="code">4</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Acreedores y deudores por operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_40" model="account.account.template">
            <field name="code">40</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_400" model="account.account.template">
            <field name="code">400</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4000" model="account.account.template">
            <field name="code">4000</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_400"/>
            <field name="type">view</field>
            <field name="name">Proveedores (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4000_child" model="account.account.template">
            <field name="code">4000</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4000"/>
            <field name="type">payable</field>
            <field name="name">Proveedores (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4004" model="account.account.template">
            <field name="code">4004</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_400"/>
            <field name="type">view</field>
            <field name="name">Proveedores (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4004_child" model="account.account.template">
            <field name="code">4004</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4004"/>
            <field name="type">payable</field>
            <field name="name">Proveedores (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4009" model="account.account.template">
            <field name="code">4009</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_400"/>
            <field name="type">view</field>
            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4009_child" model="account.account.template">
            <field name="code">4009</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4009"/>
            <field name="type">payable</field>
            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_401" model="account.account.template">
            <field name="code">401</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Proveedores, efectos comerciales a pagar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_401_child" model="account.account.template">
            <field name="code">401</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_401"/>
            <field name="type">other</field>
            <field name="name">Proveedores, efectos comerciales a pagar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_403" model="account.account.template">
            <field name="code">403</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Proveedores, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4030" model="account.account.template">
            <field name="code">4030</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_403"/>
            <field name="type">view</field>
            <field name="name">Proveedores, empresas del grupo (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4030_child" model="account.account.template">
            <field name="code">4030</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4030"/>
            <field name="type">payable</field>
            <field name="name">Proveedores, empresas del grupo (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4031" model="account.account.template">
            <field name="code">4031</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_403"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4031_child" model="account.account.template">
            <field name="code">4031</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4031"/>
            <field name="type">payable</field>
            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4034" model="account.account.template">
            <field name="code">4034</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_403"/>
            <field name="type">view</field>
            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4034_child" model="account.account.template">
            <field name="code">4034</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4034"/>
            <field name="type">payable</field>
            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4036" model="account.account.template">
            <field name="code">4036</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_403"/>
            <field name="type">view</field>
            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4036_child" model="account.account.template">
            <field name="code">4036</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4036"/>
            <field name="type">payable</field>
            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4039" model="account.account.template">
            <field name="code">4039</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_403"/>
            <field name="type">view</field>
            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4039_child" model="account.account.template">
            <field name="code">4039</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4039"/>
            <field name="type">payable</field>
            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_404" model="account.account.template">
            <field name="code">404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Proveedores, empresas asociadas</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_404_child" model="account.account.template">
            <field name="code">404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_404"/>
            <field name="type">other</field>
            <field name="name">Proveedores, empresas asociadas</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_405" model="account.account.template">
            <field name="code">405</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Proveedores, otras partes vinculadas</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_405_child" model="account.account.template">
            <field name="code">405</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_405"/>
            <field name="type">other</field>
            <field name="name">Proveedores, otras partes vinculadas</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_406" model="account.account.template">
            <field name="code">406</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Envases y embalajes a devolver a proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_406_child" model="account.account.template">
            <field name="code">406</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_406"/>
            <field name="type">other</field>
            <field name="name">Envases y embalajes a devolver a proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_407" model="account.account.template">
            <field name="code">407</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_40"/>
            <field name="type">view</field>
            <field name="name">Anticipos a proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_407_child" model="account.account.template">
            <field name="code">407</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_407"/>
            <field name="type">other</field>
            <field name="name">Anticipos a proveedores</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_41" model="account.account.template">
            <field name="code">41</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Acreedores varios</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_410" model="account.account.template">
            <field name="code">410</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_41"/>
            <field name="type">view</field>
            <field name="name">Acreedores por prestaciones de servicios</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4100" model="account.account.template">
            <field name="code">4100</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_410"/>
            <field name="type">view</field>
            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4100_child" model="account.account.template">
            <field name="code">4100</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4100"/>
            <field name="type">payable</field>
            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4104" model="account.account.template">
            <field name="code">4104</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_410"/>
            <field name="type">view</field>
            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4104_child" model="account.account.template">
            <field name="code">4104</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4104"/>
            <field name="type">payable</field>
            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4109" model="account.account.template">
            <field name="code">4109</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_410"/>
            <field name="type">view</field>
            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_4109_child" model="account.account.template">
            <field name="code">4109</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4109"/>
            <field name="type">payable</field>
            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_411" model="account.account.template">
            <field name="code">411</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_41"/>
            <field name="type">view</field>
            <field name="name">Acreedores, efectos comerciales a pagar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_411_child" model="account.account.template">
            <field name="code">411</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_411"/>
            <field name="type">other</field>
            <field name="name">Acreedores, efectos comerciales a pagar</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_419" model="account.account.template">
            <field name="code">419</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_41"/>
            <field name="type">view</field>
            <field name="name">Acreedores por operaciones en común</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_419_child" model="account.account.template">
            <field name="code">419</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_419"/>
            <field name="type">other</field>
            <field name="name">Acreedores por operaciones en común</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_43" model="account.account.template">
            <field name="code">43</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_430" model="account.account.template">
            <field name="code">430</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4300" model="account.account.template">
            <field name="code">4300</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_430"/>
            <field name="type">view</field>
            <field name="name">Clientes (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4300_child" model="account.account.template">
            <field name="code">4300</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4300"/>
            <field name="type">receivable</field>
            <field name="name">Clientes (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4304" model="account.account.template">
            <field name="code">4304</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_430"/>
            <field name="type">view</field>
            <field name="name">Clientes (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4304_child" model="account.account.template">
            <field name="code">4304</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4304"/>
            <field name="type">receivable</field>
            <field name="name">Clientes (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4309" model="account.account.template">
            <field name="code">4309</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_430"/>
            <field name="type">view</field>
            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4309_child" model="account.account.template">
            <field name="code">4309</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4309"/>
            <field name="type">receivable</field>
            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_431" model="account.account.template">
            <field name="code">431</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes, efectos comerciales a cobrar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4310" model="account.account.template">
            <field name="code">4310</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_431"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales en cartera</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4310_child" model="account.account.template">
            <field name="code">4310</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4310"/>
            <field name="type">receivable</field>
            <field name="name">Efectos comerciales en cartera</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4311" model="account.account.template">
            <field name="code">4311</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_431"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales descontados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4311_child" model="account.account.template">
            <field name="code">4311</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4311"/>
            <field name="type">receivable</field>
            <field name="name">Efectos comerciales descontados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4312" model="account.account.template">
            <field name="code">4312</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_431"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales en gestión de cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4312_child" model="account.account.template">
            <field name="code">4312</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4312"/>
            <field name="type">receivable</field>
            <field name="name">Efectos comerciales en gestión de cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4315" model="account.account.template">
            <field name="code">4315</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_431"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales impagados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4315_child" model="account.account.template">
            <field name="code">4315</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4315"/>
            <field name="type">receivable</field>
            <field name="name">Efectos comerciales impagados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_432" model="account.account.template">
            <field name="code">432</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes, operaciones de factoring</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_432_child" model="account.account.template">
            <field name="code">432</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_432"/>
            <field name="type">other</field>
            <field name="name">Clientes, operaciones de factoring</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_433" model="account.account.template">
            <field name="code">433</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4330" model="account.account.template">
            <field name="code">4330</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Clientes empresas del grupo (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4330_child" model="account.account.template">
            <field name="code">4330</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4330"/>
            <field name="type">receivable</field>
            <field name="name">Clientes empresas del grupo (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4331" model="account.account.template">
            <field name="code">4331</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4331_child" model="account.account.template">
            <field name="code">4331</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4331"/>
            <field name="type">receivable</field>
            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4332" model="account.account.template">
            <field name="code">4332</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4332_child" model="account.account.template">
            <field name="code">4332</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4332"/>
            <field name="type">receivable</field>
            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4334" model="account.account.template">
            <field name="code">4334</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4334_child" model="account.account.template">
            <field name="code">4334</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4334"/>
            <field name="type">receivable</field>
            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4336" model="account.account.template">
            <field name="code">4336</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4336_child" model="account.account.template">
            <field name="code">4336</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4336"/>
            <field name="type">receivable</field>
            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4337" model="account.account.template">
            <field name="code">4337</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4337_child" model="account.account.template">
            <field name="code">4337</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4337"/>
            <field name="type">receivable</field>
            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4339" model="account.account.template">
            <field name="code">4339</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_433"/>
            <field name="type">view</field>
            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4339_child" model="account.account.template">
            <field name="code">4339</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4339"/>
            <field name="type">receivable</field>
            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_434" model="account.account.template">
            <field name="code">434</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes, empresas asociadas</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_434_child" model="account.account.template">
            <field name="code">434</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_434"/>
            <field name="type">other</field>
            <field name="name">Clientes, empresas asociadas</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_435" model="account.account.template">
            <field name="code">435</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes, otras partes vinculadas</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_435_child" model="account.account.template">
            <field name="code">435</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_435"/>
            <field name="type">other</field>
            <field name="name">Clientes, otras partes vinculadas</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_436" model="account.account.template">
            <field name="code">436</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Clientes de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_436_child" model="account.account.template">
            <field name="code">436</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_436"/>
            <field name="type">other</field>
            <field name="name">Clientes de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_437" model="account.account.template">
            <field name="code">437</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Envases y embalajes a devolver por clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_437_child" model="account.account.template">
            <field name="code">437</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_437"/>
            <field name="type">other</field>
            <field name="name">Envases y embalajes a devolver por clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_438" model="account.account.template">
            <field name="code">438</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_43"/>
            <field name="type">view</field>
            <field name="name">Anticipos de clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_438_child" model="account.account.template">
            <field name="code">438</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_438"/>
            <field name="type">other</field>
            <field name="name">Anticipos de clientes</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_44" model="account.account.template">
            <field name="code">44</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Deudores varios</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_440" model="account.account.template">
            <field name="code">440</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_44"/>
            <field name="type">view</field>
            <field name="name">Deudores</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4400" model="account.account.template">
            <field name="code">4400</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_440"/>
            <field name="type">view</field>
            <field name="name">Deudores (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4400_child" model="account.account.template">
            <field name="code">4400</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4400"/>
            <field name="type">receivable</field>
            <field name="name">Deudores (euros)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4404" model="account.account.template">
            <field name="code">4404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_440"/>
            <field name="type">view</field>
            <field name="name">Deudores (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4404_child" model="account.account.template">
            <field name="code">4404</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4404"/>
            <field name="type">receivable</field>
            <field name="name">Deudores (moneda extranjera)</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4409" model="account.account.template">
            <field name="code">4409</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_440"/>
            <field name="type">view</field>
            <field name="name">Deudores, facturas pendientes de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4409_child" model="account.account.template">
            <field name="code">4409</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4409"/>
            <field name="type">receivable</field>
            <field name="name">Deudores, facturas pendientes de formalizar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_441" model="account.account.template">
            <field name="code">441</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_44"/>
            <field name="type">view</field>
            <field name="name">Deudores, efectos comerciales a cobrar</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4410" model="account.account.template">
            <field name="code">4410</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_441"/>
            <field name="type">view</field>
            <field name="name">Deudores, efectos comerciales en cartera</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4410_child" model="account.account.template">
            <field name="code">4410</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4410"/>
            <field name="type">receivable</field>
            <field name="name">Deudores, efectos comerciales en cartera</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4411" model="account.account.template">
            <field name="code">4411</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_441"/>
            <field name="type">view</field>
            <field name="name">Deudores, efectos comerciales descontados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4411_child" model="account.account.template">
            <field name="code">4411</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4411"/>
            <field name="type">receivable</field>
            <field name="name">Deudores, efectos comerciales descontados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4412" model="account.account.template">
            <field name="code">4412</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_441"/>
            <field name="type">view</field>
            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4412_child" model="account.account.template">
            <field name="code">4412</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4412"/>
            <field name="type">receivable</field>
            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4415" model="account.account.template">
            <field name="code">4415</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_441"/>
            <field name="type">view</field>
            <field name="name">Deudores, efectos comerciales impagados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_4415_child" model="account.account.template">
            <field name="code">4415</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4415"/>
            <field name="type">receivable</field>
            <field name="name">Deudores, efectos comerciales impagados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_446" model="account.account.template">
            <field name="code">446</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_44"/>
            <field name="type">view</field>
            <field name="name">Deudores de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_446_child" model="account.account.template">
            <field name="code">446</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_446"/>
            <field name="type">other</field>
            <field name="name">Deudores de dudoso cobro</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_449" model="account.account.template">
            <field name="code">449</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_44"/>
            <field name="type">view</field>
            <field name="name">Deudores por operaciones en común</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_449_child" model="account.account.template">
            <field name="code">449</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_449"/>
            <field name="type">other</field>
            <field name="name">Deudores por operaciones en común</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_46" model="account.account.template">
            <field name="code">46</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Personal</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_460" model="account.account.template">
            <field name="code">460</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_46"/>
            <field name="type">view</field>
            <field name="name">Anticipos de remuneraciones</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_460_child" model="account.account.template">
            <field name="code">460</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_460"/>
            <field name="type">other</field>
            <field name="name">Anticipos de remuneraciones</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_465" model="account.account.template">
            <field name="code">465</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_46"/>
            <field name="type">view</field>
            <field name="name">Remuneraciones pendientes de pago</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_465_child" model="account.account.template">
            <field name="code">465</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_465"/>
            <field name="type">other</field>
            <field name="name">Remuneraciones pendientes de pago</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_47" model="account.account.template">
            <field name="code">47</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Administraciones públicas</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_470" model="account.account.template">
            <field name="code">470</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4700" model="account.account.template">
            <field name="code">4700</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_470"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, deudora por IVA</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_470000" model="account.account.template">
            <field name="code">470000</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4700"/>
            <field name="type">receivable</field>
            <field name="name">Hacienda Pública, deudora por IVA</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4708" model="account.account.template">
            <field name="code">4708</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_470"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4708_child" model="account.account.template">
            <field name="code">4708</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4708"/>
            <field name="type">receivable</field>
            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4709" model="account.account.template">
            <field name="code">4709</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_470"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4709_child" model="account.account.template">
            <field name="code">4709</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4709"/>
            <field name="type">receivable</field>
            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_471" model="account.account.template">
            <field name="code">471</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Organismos de la Seguridad Social, deudores</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_471_child" model="account.account.template">
            <field name="code">471</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_471"/>
            <field name="type">other</field>
            <field name="name">Organismos de la Seguridad Social, deudores</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_472" model="account.account.template">
            <field name="code">472</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, IVA soportado</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_472000" model="account.account.template">
            <field name="code">472000</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_472"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública. IVA soportado</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_473" model="account.account.template">
            <field name="code">473</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_474" model="account.account.template">
            <field name="code">474</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Activos por impuesto diferido</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4740" model="account.account.template">
            <field name="code">4740</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_474"/>
            <field name="type">view</field>
            <field name="name">Activos por diferencias temporarias deducibles</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4740_child" model="account.account.template">
            <field name="code">4740</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4740"/>
            <field name="type">other</field>
            <field name="name">Activos por diferencias temporarias deducibles</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4742" model="account.account.template">
            <field name="code">4742</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_474"/>
            <field name="type">view</field>
            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4742_child" model="account.account.template">
            <field name="code">4742</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4742"/>
            <field name="type">other</field>
            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4745" model="account.account.template">
            <field name="code">4745</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_474"/>
            <field name="type">view</field>
            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4745_child" model="account.account.template">
            <field name="code">4745</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4745"/>
            <field name="type">other</field>
            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_475" model="account.account.template">
            <field name="code">475</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4750" model="account.account.template">
            <field name="code">4750</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_475"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, acreedora por IVA</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_475000" model="account.account.template">
            <field name="code">475000</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4750"/>
            <field name="type">payable</field>
            <field name="name">Hacienda Pública, acreedora por IVA</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4751" model="account.account.template">
            <field name="code">4751</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_475"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4751_child" model="account.account.template">
            <field name="code">4751</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4751"/>
            <field name="type">payable</field>
            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4752" model="account.account.template">
            <field name="code">4752</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_475"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4752_child" model="account.account.template">
            <field name="code">4752</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4752"/>
            <field name="type">payable</field>
            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4758" model="account.account.template">
            <field name="code">4758</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_475"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_4758_child" model="account.account.template">
            <field name="code">4758</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4758"/>
            <field name="type">payable</field>
            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_476" model="account.account.template">
            <field name="code">476</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Organismos de la Seguridad Social, acreedores</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_476_child" model="account.account.template">
            <field name="code">476</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_476"/>
            <field name="type">other</field>
            <field name="name">Organismos de la Seguridad Social, acreedores</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_477" model="account.account.template">
            <field name="code">477</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Hacienda Pública, IVA repercutido</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_477000" model="account.account.template">
            <field name="code">477000</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_477"/>
            <field name="type">other</field>
            <field name="name">Hacienda Pública, IVA repercutido</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_479" model="account.account.template">
            <field name="code">479</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_47"/>
            <field name="type">view</field>
            <field name="name">Pasivos por diferencias temporarias imponibles</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_479_child" model="account.account.template">
            <field name="code">479</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_479"/>
            <field name="type">other</field>
            <field name="name">Pasivos por diferencias temporarias imponibles</field>
            <field name="user_type" ref="tax"/>
        </record>
        <record id="pgc_pymes_48" model="account.account.template">
            <field name="code">48</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Ajustes por periodificación</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_480" model="account.account.template">
            <field name="code">480</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_48"/>
            <field name="type">view</field>
            <field name="name">Gastos anticipados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_480_child" model="account.account.template">
            <field name="code">480</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_480"/>
            <field name="type">other</field>
            <field name="name">Gastos anticipados</field>
            <field name="user_type" ref="terceros_-_rec"/>
        </record>
        <record id="pgc_pymes_485" model="account.account.template">
            <field name="code">485</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_48"/>
            <field name="type">view</field>
            <field name="name">Ingresos anticipados</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_485_child" model="account.account.template">
            <field name="code">485</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_485"/>
            <field name="type">other</field>
            <field name="name">Ingresos anticipados</field>
            <field name="user_type" ref="terceros_-_pay"/>
        </record>
        <record id="pgc_pymes_49" model="account.account.template">
            <field name="code">49</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_4"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos comerciales y provisiones a corto plazo</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_490" model="account.account.template">
            <field name="code">490</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_49"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_490_child" model="account.account.template">
            <field name="code">490</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_490"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_493" model="account.account.template">
            <field name="code">493</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_49"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4933" model="account.account.template">
            <field name="code">4933</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_493"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4933_child" model="account.account.template">
            <field name="code">4933</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4933"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4934" model="account.account.template">
            <field name="code">4934</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_493"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4934_child" model="account.account.template">
            <field name="code">4934</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4934"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4935" model="account.account.template">
            <field name="code">4935</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_493"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4935_child" model="account.account.template">
            <field name="code">4935</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4935"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_499" model="account.account.template">
            <field name="code">499</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_49"/>
            <field name="type">view</field>
            <field name="name">Provisiones por operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4994" model="account.account.template">
            <field name="code">4994</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_499"/>
            <field name="type">view</field>
            <field name="name">Provisión por contratos onerosos</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4994_child" model="account.account.template">
            <field name="code">4994</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4994"/>
            <field name="type">other</field>
            <field name="name">Provisión por contratos onerosos</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4999" model="account.account.template">
            <field name="code">4999</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_499"/>
            <field name="type">view</field>
            <field name="name">Provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_4999_child" model="account.account.template">
            <field name="code">4999</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_4999"/>
            <field name="type">other</field>
            <field name="name">Provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="terceros"/>
        </record>
        <record id="pgc_pymes_5" model="account.account.template">
            <field name="code">5</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Cuentas financieras</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_50" model="account.account.template">
            <field name="code">50</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_500" model="account.account.template">
            <field name="code">500</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Obligaciones y bonos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_500_child" model="account.account.template">
            <field name="code">500</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_500"/>
            <field name="type">other</field>
            <field name="name">Obligaciones y bonos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_502" model="account.account.template">
            <field name="code">502</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_502_child" model="account.account.template">
            <field name="code">502</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_502"/>
            <field name="type">other</field>
            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_505" model="account.account.template">
            <field name="code">505</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_505_child" model="account.account.template">
            <field name="code">505</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_505"/>
            <field name="type">other</field>
            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_506" model="account.account.template">
            <field name="code">506</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_506_child" model="account.account.template">
            <field name="code">506</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_506"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_507" model="account.account.template">
            <field name="code">507</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_507_child" model="account.account.template">
            <field name="code">507</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_507"/>
            <field name="type">other</field>
            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_509" model="account.account.template">
            <field name="code">509</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_50"/>
            <field name="type">view</field>
            <field name="name">Valores negociables amortizados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5090" model="account.account.template">
            <field name="code">5090</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_509"/>
            <field name="type">view</field>
            <field name="name">Obligaciones y bonos amortizados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5090_child" model="account.account.template">
            <field name="code">5090</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5090"/>
            <field name="type">other</field>
            <field name="name">Obligaciones y bonos amortizados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5095" model="account.account.template">
            <field name="code">5095</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_509"/>
            <field name="type">view</field>
            <field name="name">Otros valores negociables amortizados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5095_child" model="account.account.template">
            <field name="code">5095</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5095"/>
            <field name="type">other</field>
            <field name="name">Otros valores negociables amortizados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_51" model="account.account.template">
            <field name="code">51</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_510" model="account.account.template">
            <field name="code">510</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_51"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5103" model="account.account.template">
            <field name="code">5103</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_510"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5103_child" model="account.account.template">
            <field name="code">5103</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5103"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5104" model="account.account.template">
            <field name="code">5104</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_510"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5104_child" model="account.account.template">
            <field name="code">5104</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5104"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5105" model="account.account.template">
            <field name="code">5105</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_510"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5105_child" model="account.account.template">
            <field name="code">5105</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5105"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_511" model="account.account.template">
            <field name="code">511</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_51"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5113" model="account.account.template">
            <field name="code">5113</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_511"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5113_child" model="account.account.template">
            <field name="code">5113</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5113"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5114" model="account.account.template">
            <field name="code">5114</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_511"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5114_child" model="account.account.template">
            <field name="code">5114</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5114"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5115" model="account.account.template">
            <field name="code">5115</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_511"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5115_child" model="account.account.template">
            <field name="code">5115</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5115"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_512" model="account.account.template">
            <field name="code">512</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_51"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5123" model="account.account.template">
            <field name="code">5123</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_512"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5123_child" model="account.account.template">
            <field name="code">5123</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5123"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5124" model="account.account.template">
            <field name="code">5124</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_512"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5124_child" model="account.account.template">
            <field name="code">5124</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5124"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5125" model="account.account.template">
            <field name="code">5125</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_512"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5125_child" model="account.account.template">
            <field name="code">5125</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5125"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_513" model="account.account.template">
            <field name="code">513</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_51"/>
            <field name="type">view</field>
            <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5133" model="account.account.template">
            <field name="code">5133</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_513"/>
            <field name="type">view</field>
            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5133_child" model="account.account.template">
            <field name="code">5133</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5133"/>
            <field name="type">other</field>
            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5134" model="account.account.template">
            <field name="code">5134</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_513"/>
            <field name="type">view</field>
            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5134_child" model="account.account.template">
            <field name="code">5134</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5134"/>
            <field name="type">other</field>
            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5135" model="account.account.template">
            <field name="code">5135</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_513"/>
            <field name="type">view</field>
            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5135_child" model="account.account.template">
            <field name="code">5135</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5135"/>
            <field name="type">other</field>
            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_514" model="account.account.template">
            <field name="code">514</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_51"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5143" model="account.account.template">
            <field name="code">5143</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_514"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5143_child" model="account.account.template">
            <field name="code">5143</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5143"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5144" model="account.account.template">
            <field name="code">5144</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_514"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5144_child" model="account.account.template">
            <field name="code">5144</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5144"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5145" model="account.account.template">
            <field name="code">5145</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_514"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5145_child" model="account.account.template">
            <field name="code">5145</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5145"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_52" model="account.account.template">
            <field name="code">52</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_520" model="account.account.template">
            <field name="code">520</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo con entidades de crédito</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5200" model="account.account.template">
            <field name="code">5200</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_520"/>
            <field name="type">view</field>
            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5200_child" model="account.account.template">
            <field name="code">5200</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5200"/>
            <field name="type">other</field>
            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5201" model="account.account.template">
            <field name="code">5201</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_520"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5201_child" model="account.account.template">
            <field name="code">5201</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5201"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5208" model="account.account.template">
            <field name="code">5208</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_520"/>
            <field name="type">view</field>
            <field name="name">Deudas por efectos descontados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5208_child" model="account.account.template">
            <field name="code">5208</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5208"/>
            <field name="type">other</field>
            <field name="name">Deudas por efectos descontados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5209" model="account.account.template">
            <field name="code">5209</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_520"/>
            <field name="type">view</field>
            <field name="name">Deudas por operaciones de “factoring”</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5209_child" model="account.account.template">
            <field name="code">5209</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5209"/>
            <field name="type">other</field>
            <field name="name">Deudas por operaciones de “factoring”</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_521" model="account.account.template">
            <field name="code">521</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_521_child" model="account.account.template">
            <field name="code">521</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_521"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_522" model="account.account.template">
            <field name="code">522</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_522_child" model="account.account.template">
            <field name="code">522</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_522"/>
            <field name="type">other</field>
            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_523" model="account.account.template">
            <field name="code">523</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Proveedores de inmovilizado a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_523_child" model="account.account.template">
            <field name="code">523</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_523"/>
            <field name="type">other</field>
            <field name="name">Proveedores de inmovilizado a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_524" model="account.account.template">
            <field name="code">524</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_524_child" model="account.account.template">
            <field name="code">524</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_524"/>
            <field name="type">other</field>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_525" model="account.account.template">
            <field name="code">525</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Efectos a pagar a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_525_child" model="account.account.template">
            <field name="code">525</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_525"/>
            <field name="type">other</field>
            <field name="name">Efectos a pagar a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_526" model="account.account.template">
            <field name="code">526</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Dividendo activo a pagar</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_526_child" model="account.account.template">
            <field name="code">526</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_526"/>
            <field name="type">other</field>
            <field name="name">Dividendo activo a pagar</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_527" model="account.account.template">
            <field name="code">527</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_527_child" model="account.account.template">
            <field name="code">527</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_527"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_528" model="account.account.template">
            <field name="code">528</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de deudas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_528_child" model="account.account.template">
            <field name="code">528</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_528"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de deudas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_529" model="account.account.template">
            <field name="code">529</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_52"/>
            <field name="type">view</field>
            <field name="name">Provisiones a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5290" model="account.account.template">
            <field name="code">5290</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_529"/>
            <field name="type">view</field>
            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5290_child" model="account.account.template">
            <field name="code">5290</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5290"/>
            <field name="type">other</field>
            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5291" model="account.account.template">
            <field name="code">5291</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_529"/>
            <field name="type">view</field>
            <field name="name">Provisión a corto plazo para impuestos</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5291_child" model="account.account.template">
            <field name="code">5291</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5291"/>
            <field name="type">other</field>
            <field name="name">Provisión a corto plazo para impuestos</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5292" model="account.account.template">
            <field name="code">5292</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_529"/>
            <field name="type">view</field>
            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5292_child" model="account.account.template">
            <field name="code">5292</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5292"/>
            <field name="type">other</field>
            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5293" model="account.account.template">
            <field name="code">5293</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_529"/>
            <field name="type">view</field>
            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5293_child" model="account.account.template">
            <field name="code">5293</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5293"/>
            <field name="type">other</field>
            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5295" model="account.account.template">
            <field name="code">5295</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_529"/>
            <field name="type">view</field>
            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5295_child" model="account.account.template">
            <field name="code">5295</field>
            <field name="reconcile" eval="True"/>
            <field name="parent_id" ref="pgc_pymes_5295"/>
            <field name="type">other</field>
            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_53" model="account.account.template">
            <field name="code">53</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_530" model="account.account.template">
            <field name="code">530</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Participaciones a corto plazo en partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5303" model="account.account.template">
            <field name="code">5303</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_530"/>
            <field name="type">view</field>
            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5303_child" model="account.account.template">
            <field name="code">5303</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5303"/>
            <field name="type">other</field>
            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5304" model="account.account.template">
            <field name="code">5304</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_530"/>
            <field name="type">view</field>
            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5304_child" model="account.account.template">
            <field name="code">5304</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5304"/>
            <field name="type">other</field>
            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5305" model="account.account.template">
            <field name="code">5305</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_530"/>
            <field name="type">view</field>
            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5305_child" model="account.account.template">
            <field name="code">5305</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5305"/>
            <field name="type">other</field>
            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_531" model="account.account.template">
            <field name="code">531</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5313" model="account.account.template">
            <field name="code">5313</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_531"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5313_child" model="account.account.template">
            <field name="code">5313</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5313"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5314" model="account.account.template">
            <field name="code">5314</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_531"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5314_child" model="account.account.template">
            <field name="code">5314</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5314"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5315" model="account.account.template">
            <field name="code">5315</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_531"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5315_child" model="account.account.template">
            <field name="code">5315</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5315"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_532" model="account.account.template">
            <field name="code">532</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo a partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5323" model="account.account.template">
            <field name="code">5323</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_532"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5323_child" model="account.account.template">
            <field name="code">5323</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5323"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5324" model="account.account.template">
            <field name="code">5324</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_532"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5324_child" model="account.account.template">
            <field name="code">5324</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5324"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5325" model="account.account.template">
            <field name="code">5325</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_532"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5325_child" model="account.account.template">
            <field name="code">5325</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5325"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_533" model="account.account.template">
            <field name="code">533</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="code">5333</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_533"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5333_child" model="account.account.template">
            <field name="code">5333</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5333"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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            <field name="code">5334</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_533"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5334"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="code">5335</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_533"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5335"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_534" model="account.account.template">
            <field name="code">534</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5343" model="account.account.template">
            <field name="code">5343</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_534"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5343_child" model="account.account.template">
            <field name="code">5343</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5343"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5344" model="account.account.template">
            <field name="code">5344</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_534"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5344_child" model="account.account.template">
            <field name="code">5344</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5344"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5345" model="account.account.template">
            <field name="code">5345</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_534"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5345_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5345"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_535" model="account.account.template">
            <field name="code">535</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5353" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_535"/>
            <field name="type">view</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5353_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5353"/>
            <field name="type">other</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5354" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_535"/>
            <field name="type">view</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5354_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5354"/>
            <field name="type">other</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5355" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_535"/>
            <field name="type">view</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5355_child" model="account.account.template">
            <field name="code">5355</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5355"/>
            <field name="type">other</field>
            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_539" model="account.account.template">
            <field name="code">539</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_53"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5393" model="account.account.template">
            <field name="code">5393</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_539"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5393_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5393"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5394" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_539"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5394"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5395" model="account.account.template">
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            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5395"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_54" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Otras inversiones financieras a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_540" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
            <field name="user_type" ref="financieras"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_540"/>
            <field name="type">other</field>
            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_541" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_541_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_541"/>
            <field name="type">other</field>
            <field name="name">Valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_542" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_542_child" model="account.account.template">
            <field name="code">542</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_542"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_543" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_543_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_543"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_544" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Créditos a corto plazo al personal</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_544_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_544"/>
            <field name="type">other</field>
            <field name="name">Créditos a corto plazo al personal</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_545" model="account.account.template">
            <field name="code">545</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Dividendo a cobrar</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_545_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_545"/>
            <field name="type">other</field>
            <field name="name">Dividendo a cobrar</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_546" model="account.account.template">
            <field name="code">546</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_546_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_546"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_547" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Intereses a corto plazo de créditos</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_547_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_547"/>
            <field name="type">other</field>
            <field name="name">Intereses a corto plazo de créditos</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_548" model="account.account.template">
            <field name="code">548</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Imposiciones a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_548_child" model="account.account.template">
            <field name="code">548</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_548"/>
            <field name="type">other</field>
            <field name="name">Imposiciones a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_549" model="account.account.template">
            <field name="code">549</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_54"/>
            <field name="type">view</field>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_549_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_549"/>
            <field name="type">other</field>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_55" model="account.account.template">
            <field name="code">55</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Otras cuentas no bancarias</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_550" model="account.account.template">
            <field name="code">550</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Titular de la explotación</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_550_child" model="account.account.template">
            <field name="code">550</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_550"/>
            <field name="type">other</field>
            <field name="name">Titular de la explotación</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_551" model="account.account.template">
            <field name="code">551</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con socios y administradores</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_551_child" model="account.account.template">
            <field name="code">551</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_551"/>
            <field name="type">other</field>
            <field name="name">Cuenta corriente con socios y administradores</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_552" model="account.account.template">
            <field name="code">552</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5523" model="account.account.template">
            <field name="code">5523</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_552"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5523_child" model="account.account.template">
            <field name="code">5523</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5523"/>
            <field name="type">other</field>
            <field name="name">Cuenta corriente con empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5524" model="account.account.template">
            <field name="code">5524</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_552"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5524_child" model="account.account.template">
            <field name="code">5524</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5524"/>
            <field name="type">other</field>
            <field name="name">Cuenta corriente con empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5525" model="account.account.template">
            <field name="code">5525</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_552"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5525_child" model="account.account.template">
            <field name="code">5525</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5525"/>
            <field name="type">other</field>
            <field name="name">Cuenta corriente con otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_554" model="account.account.template">
            <field name="code">554</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_554_child" model="account.account.template">
            <field name="code">554</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_554"/>
            <field name="type">other</field>
            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_555" model="account.account.template">
            <field name="code">555</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Partidas pendientes de aplicación</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_555_child" model="account.account.template">
            <field name="code">555</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_555"/>
            <field name="type">other</field>
            <field name="name">Partidas pendientes de aplicación</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_556" model="account.account.template">
            <field name="code">556</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5563" model="account.account.template">
            <field name="code">5563</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_556"/>
            <field name="type">view</field>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5563_child" model="account.account.template">
            <field name="code">5563</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5563"/>
            <field name="type">other</field>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5564" model="account.account.template">
            <field name="code">5564</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_556"/>
            <field name="type">view</field>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5564_child" model="account.account.template">
            <field name="code">5564</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5564"/>
            <field name="type">other</field>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5565" model="account.account.template">
            <field name="code">5565</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_556"/>
            <field name="type">view</field>
            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5565_child" model="account.account.template">
            <field name="code">5565</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5565"/>
            <field name="type">other</field>
            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5566" model="account.account.template">
            <field name="code">5566</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_556"/>
            <field name="type">view</field>
            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5566_child" model="account.account.template">
            <field name="code">5566</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5566"/>
            <field name="type">other</field>
            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_557" model="account.account.template">
            <field name="code">557</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Dividendo activo a cuenta</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_557_child" model="account.account.template">
            <field name="code">557</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_557"/>
            <field name="type">other</field>
            <field name="name">Dividendo activo a cuenta</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_558" model="account.account.template">
            <field name="code">558</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos exigidos</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5580" model="account.account.template">
            <field name="code">5580</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_558"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5580_child" model="account.account.template">
            <field name="code">5580</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5580"/>
            <field name="type">other</field>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5585" model="account.account.template">
            <field name="code">5585</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_558"/>
            <field name="type">view</field>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5585_child" model="account.account.template">
            <field name="code">5585</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5585"/>
            <field name="type">other</field>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_559" model="account.account.template">
            <field name="code">559</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_55"/>
            <field name="type">view</field>
            <field name="name">Derivados financieros a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5590" model="account.account.template">
            <field name="code">5590</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_559"/>
            <field name="type">view</field>
            <field name="name">Activos por derivados financieros a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5590_child" model="account.account.template">
            <field name="code">5590</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5590"/>
            <field name="type">other</field>
            <field name="name">Activos por derivados financieros a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5595" model="account.account.template">
            <field name="code">5595</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_559"/>
            <field name="type">view</field>
            <field name="name">Pasivos por derivados financieros a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_5595_child" model="account.account.template">
            <field name="code">5595</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5595"/>
            <field name="type">other</field>
            <field name="name">Pasivos por derivados financieros a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_56" model="account.account.template">
            <field name="code">56</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_560" model="account.account.template">
            <field name="code">560</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Fianzas recibidas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_560_child" model="account.account.template">
            <field name="code">560</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_560"/>
            <field name="type">other</field>
            <field name="name">Fianzas recibidas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_561" model="account.account.template">
            <field name="code">561</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Depósitos recibidos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_561_child" model="account.account.template">
            <field name="code">561</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_561"/>
            <field name="type">other</field>
            <field name="name">Depósitos recibidos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_565" model="account.account.template">
            <field name="code">565</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Fianzas constituidas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_565_child" model="account.account.template">
            <field name="code">565</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_565"/>
            <field name="type">other</field>
            <field name="name">Fianzas constituidas a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_566" model="account.account.template">
            <field name="code">566</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Depósitos constituidos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_566_child" model="account.account.template">
            <field name="code">566</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_566"/>
            <field name="type">other</field>
            <field name="name">Depósitos constituidos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_567" model="account.account.template">
            <field name="code">567</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Intereses pagados por anticipado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_567_child" model="account.account.template">
            <field name="code">567</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_567"/>
            <field name="type">other</field>
            <field name="name">Intereses pagados por anticipado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_568" model="account.account.template">
            <field name="code">568</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_56"/>
            <field name="type">view</field>
            <field name="name">Intereses cobrados por anticipado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_568_child" model="account.account.template">
            <field name="code">568</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_568"/>
            <field name="type">other</field>
            <field name="name">Intereses cobrados por anticipado</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_57" model="account.account.template">
            <field name="code">57</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Tesorería</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_570" model="account.account.template">
            <field name="code">570</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Caja, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_570_child" model="account.account.template">
            <field name="code">570</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_570"/>
            <field name="type">liquidity</field>
            <field name="name">Caja, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_571" model="account.account.template">
            <field name="code">571</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Caja, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_571_child" model="account.account.template">
            <field name="code">571</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_571"/>
            <field name="type">liquidity</field>
            <field name="name">Caja, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_572" model="account.account.template">
            <field name="code">572</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_572_child" model="account.account.template">
            <field name="code">572</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_572"/>
            <field name="type">liquidity</field>
            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_573" model="account.account.template">
            <field name="code">573</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_573_child" model="account.account.template">
            <field name="code">573</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_573"/>
            <field name="type">liquidity</field>
            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_574" model="account.account.template">
            <field name="code">574</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_574_child" model="account.account.template">
            <field name="code">574</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_574"/>
            <field name="type">liquidity</field>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_575" model="account.account.template">
            <field name="code">575</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_575_child" model="account.account.template">
            <field name="code">575</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_575"/>
            <field name="type">liquidity</field>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_576" model="account.account.template">
            <field name="code">576</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_57"/>
            <field name="type">view</field>
            <field name="name">Inversiones a corto plazo de gran liquidez</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_576_child" model="account.account.template">
            <field name="code">576</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_576"/>
            <field name="type">liquidity</field>
            <field name="name">Inversiones a corto plazo de gran liquidez</field>
            <field name="user_type" ref="financieras"/>
        </record>
        <record id="pgc_pymes_59" model="account.account.template">
            <field name="code">59</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5"/>
            <field name="type">view</field>
            <field name="name">Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_593" model="account.account.template">
            <field name="code">593</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5933" model="account.account.template">
            <field name="code">5933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_593"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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            <field name="code">5933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5933"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5934" model="account.account.template">
            <field name="code">5934</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_593"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5934_child" model="account.account.template">
            <field name="code">5934</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5934"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5935" model="account.account.template">
            <field name="code">5935</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_593"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5935_child" model="account.account.template">
            <field name="code">5935</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5935"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_594" model="account.account.template">
            <field name="code">594</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5943" model="account.account.template">
            <field name="code">5943</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_594"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5943_child" model="account.account.template">
            <field name="code">5943</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5943"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5944" model="account.account.template">
            <field name="code">5944</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_594"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5944_child" model="account.account.template">
            <field name="code">5944</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5944"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5945" model="account.account.template">
            <field name="code">5945</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_594"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5945_child" model="account.account.template">
            <field name="code">5945</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5945"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_595" model="account.account.template">
            <field name="code">595</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5953" model="account.account.template">
            <field name="code">5953</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_595"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5953_child" model="account.account.template">
            <field name="code">5953</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5953"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5954" model="account.account.template">
            <field name="code">5954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_595"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5954_child" model="account.account.template">
            <field name="code">5954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5954"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5955" model="account.account.template">
            <field name="code">5955</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_595"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_5955_child" model="account.account.template">
            <field name="code">5955</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_5955"/>
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            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_596" model="account.account.template">
            <field name="code">596</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_596_child" model="account.account.template">
            <field name="code">596</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_596"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_597" model="account.account.template">
            <field name="code">597</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_597_child" model="account.account.template">
            <field name="code">597</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_597"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_598" model="account.account.template">
            <field name="code">598</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_59"/>
            <field name="type">view</field>
            <field name="name">Deterioro de valor de créditos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_598_child" model="account.account.template">
            <field name="code">598</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_598"/>
            <field name="type">other</field>
            <field name="name">Deterioro de valor de créditos a corto plazo</field>
            <field name="user_type" ref="financieras"/>
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        <record id="pgc_pymes_6" model="account.account.template">
            <field name="code">6</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Compras y Gastos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_60" model="account.account.template">
            <field name="code">60</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Compras</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_600" model="account.account.template">
            <field name="code">600</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_600_child" model="account.account.template">
            <field name="code">600</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_600"/>
            <field name="type">other</field>
            <field name="name">Compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_601" model="account.account.template">
            <field name="code">601</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_601_child" model="account.account.template">
            <field name="code">601</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_601"/>
            <field name="type">other</field>
            <field name="name">Compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_602" model="account.account.template">
            <field name="code">602</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_602_child" model="account.account.template">
            <field name="code">602</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_602"/>
            <field name="type">other</field>
            <field name="name">Compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_606" model="account.account.template">
            <field name="code">606</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre compras por pronto pago</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6060" model="account.account.template">
            <field name="code">6060</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_606"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6060_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6060"/>
            <field name="type">other</field>
            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6061" model="account.account.template">
            <field name="code">6061</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_606"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6061_child" model="account.account.template">
            <field name="code">6061</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6061"/>
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            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6062" model="account.account.template">
            <field name="code">6062</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_606"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6062_child" model="account.account.template">
            <field name="code">6062</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6062"/>
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            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_607" model="account.account.template">
            <field name="code">607</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados por otras empresas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_607_child" model="account.account.template">
            <field name="code">607</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_607"/>
            <field name="type">other</field>
            <field name="name">Trabajos realizados por otras empresas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_608" model="account.account.template">
            <field name="code">608</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de compras y operaciones similares</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6080" model="account.account.template">
            <field name="code">6080</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_608"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6080_child" model="account.account.template">
            <field name="code">6080</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6080"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6081" model="account.account.template">
            <field name="code">6081</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_608"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6081_child" model="account.account.template">
            <field name="code">6081</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6081"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6082" model="account.account.template">
            <field name="code">6082</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_608"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6082_child" model="account.account.template">
            <field name="code">6082</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6082"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_609" model="account.account.template">
            <field name="code">609</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_60"/>
            <field name="type">view</field>
            <field name="name">“Rappels” por compras</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6090" model="account.account.template">
            <field name="code">6090</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_609"/>
            <field name="type">view</field>
            <field name="name">"Rappels" por compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6090_child" model="account.account.template">
            <field name="code">6090</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6090"/>
            <field name="type">other</field>
            <field name="name">"Rappels" por compras de mercaderías</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6091" model="account.account.template">
            <field name="code">6091</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_609"/>
            <field name="type">view</field>
            <field name="name">"Rappels" por compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6091_child" model="account.account.template">
            <field name="code">6091</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6091"/>
            <field name="type">other</field>
            <field name="name">"Rappels" por compras de materias primas</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6092" model="account.account.template">
            <field name="code">6092</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_609"/>
            <field name="type">view</field>
            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6092_child" model="account.account.template">
            <field name="code">6092</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6092"/>
            <field name="type">other</field>
            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_61" model="account.account.template">
            <field name="code">61</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_610" model="account.account.template">
            <field name="code">610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_61"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de mercaderías</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_610_child" model="account.account.template">
            <field name="code">610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_610"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de mercaderías</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_611" model="account.account.template">
            <field name="code">611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_61"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de materias primas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_611_child" model="account.account.template">
            <field name="code">611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_611"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de materias primas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_612" model="account.account.template">
            <field name="code">612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_61"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_612_child" model="account.account.template">
            <field name="code">612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_612"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_62" model="account.account.template">
            <field name="code">62</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Servicios Exteriores</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_620" model="account.account.template">
            <field name="code">620</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_620_child" model="account.account.template">
            <field name="code">620</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_620"/>
            <field name="type">other</field>
            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_621" model="account.account.template">
            <field name="code">621</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Arrendamientos y cánones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_621_child" model="account.account.template">
            <field name="code">621</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_621"/>
            <field name="type">other</field>
            <field name="name">Arrendamientos y cánones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_622" model="account.account.template">
            <field name="code">622</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Reparaciones y conservación</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_622_child" model="account.account.template">
            <field name="code">622</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_622"/>
            <field name="type">other</field>
            <field name="name">Reparaciones y conservación</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_623" model="account.account.template">
            <field name="code">623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Servicios de profesionales independientes</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_623_child" model="account.account.template">
            <field name="code">623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_623"/>
            <field name="type">other</field>
            <field name="name">Servicios de profesionales independientes</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_624" model="account.account.template">
            <field name="code">624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Transportes</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_624_child" model="account.account.template">
            <field name="code">624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_624"/>
            <field name="type">other</field>
            <field name="name">Transportes</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_625" model="account.account.template">
            <field name="code">625</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Primas de seguros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_625_child" model="account.account.template">
            <field name="code">625</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_625"/>
            <field name="type">other</field>
            <field name="name">Primas de seguros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_626" model="account.account.template">
            <field name="code">626</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Servicios bancarios y similares</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_626_child" model="account.account.template">
            <field name="code">626</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_626"/>
            <field name="type">other</field>
            <field name="name">Servicios bancarios y similares</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_627" model="account.account.template">
            <field name="code">627</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Publicidad, propaganda y relaciones públicas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_627_child" model="account.account.template">
            <field name="code">627</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_627"/>
            <field name="type">other</field>
            <field name="name">Publicidad, propaganda y relaciones públicas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_628" model="account.account.template">
            <field name="code">628</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Suministros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_628_child" model="account.account.template">
            <field name="code">628</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_628"/>
            <field name="type">other</field>
            <field name="name">Suministros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_629" model="account.account.template">
            <field name="code">629</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_62"/>
            <field name="type">view</field>
            <field name="name">Otros servicios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_629_child" model="account.account.template">
            <field name="code">629</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_629"/>
            <field name="type">other</field>
            <field name="name">Otros servicios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_63" model="account.account.template">
            <field name="code">63</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Tributos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_630" model="account.account.template">
            <field name="code">630</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Impuesto sobre beneficios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6300" model="account.account.template">
            <field name="code">6300</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_630"/>
            <field name="type">view</field>
            <field name="name">Impuesto corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6300_child" model="account.account.template">
            <field name="code">6300</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6300"/>
            <field name="type">other</field>
            <field name="name">Impuesto corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6301" model="account.account.template">
            <field name="code">6301</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_630"/>
            <field name="type">view</field>
            <field name="name">Impuesto diferido</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6301_child" model="account.account.template">
            <field name="code">6301</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6301"/>
            <field name="type">other</field>
            <field name="name">Impuesto diferido</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_631" model="account.account.template">
            <field name="code">631</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Otros tributos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_631_child" model="account.account.template">
            <field name="code">631</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_631"/>
            <field name="type">other</field>
            <field name="name">Otros tributos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_633" model="account.account.template">
            <field name="code">633</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_633_child" model="account.account.template">
            <field name="code">633</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_633"/>
            <field name="type">other</field>
            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_634" model="account.account.template">
            <field name="code">634</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Ajustes negativos en la imposición indirecta</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6341" model="account.account.template">
            <field name="code">6341</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_634"/>
            <field name="type">view</field>
            <field name="name">Ajustes negativos en IVA de activo corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6341_child" model="account.account.template">
            <field name="code">6341</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6341"/>
            <field name="type">other</field>
            <field name="name">Ajustes negativos en IVA de activo corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6342" model="account.account.template">
            <field name="code">6342</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_634"/>
            <field name="type">view</field>
            <field name="name">Ajustes negativos en IVA de inversiones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6342_child" model="account.account.template">
            <field name="code">6342</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6342"/>
            <field name="type">other</field>
            <field name="name">Ajustes negativos en IVA de inversiones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_636" model="account.account.template">
            <field name="code">636</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Devolución de impuestos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_636_child" model="account.account.template">
            <field name="code">636</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_636"/>
            <field name="type">other</field>
            <field name="name">Devolución de impuestos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_638" model="account.account.template">
            <field name="code">638</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_638_child" model="account.account.template">
            <field name="code">638</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_638"/>
            <field name="type">other</field>
            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_639" model="account.account.template">
            <field name="code">639</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_63"/>
            <field name="type">view</field>
            <field name="name">Ajustes positivos en la imposición indirecta</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6391" model="account.account.template">
            <field name="code">6391</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_639"/>
            <field name="type">view</field>
            <field name="name">Ajustes positivos en IVA de activo corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6391_child" model="account.account.template">
            <field name="code">6391</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6391"/>
            <field name="type">other</field>
            <field name="name">Ajustes positivos en IVA de activo corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6392" model="account.account.template">
            <field name="code">6392</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_639"/>
            <field name="type">view</field>
            <field name="name">Ajustes positivos en IVA de inversiones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6392_child" model="account.account.template">
            <field name="code">6392</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6392"/>
            <field name="type">other</field>
            <field name="name">Ajustes positivos en IVA de inversiones</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_64" model="account.account.template">
            <field name="code">64</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Gastos de personal</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_640" model="account.account.template">
            <field name="code">640</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_64"/>
            <field name="type">view</field>
            <field name="name">Sueldos y salarios</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_640_child" model="account.account.template">
            <field name="code">640</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_640"/>
            <field name="type">other</field>
            <field name="name">Sueldos y salarios</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_641" model="account.account.template">
            <field name="code">641</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_64"/>
            <field name="type">view</field>
            <field name="name">Indemnizaciones</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_641_child" model="account.account.template">
            <field name="code">641</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_641"/>
            <field name="type">other</field>
            <field name="name">Indemnizaciones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_642" model="account.account.template">
            <field name="code">642</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_64"/>
            <field name="type">view</field>
            <field name="name">Seguridad Social a cargo de la empresa</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_642_child" model="account.account.template">
            <field name="code">642</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_642"/>
            <field name="type">other</field>
            <field name="name">Seguridad Social a cargo de la empresa</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_649" model="account.account.template">
            <field name="code">649</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_64"/>
            <field name="type">view</field>
            <field name="name">Otros gastos sociales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_649_child" model="account.account.template">
            <field name="code">649</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_649"/>
            <field name="type">other</field>
            <field name="name">Otros gastos sociales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_65" model="account.account.template">
            <field name="code">65</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Otros gastos de gestión</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_650" model="account.account.template">
            <field name="code">650</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_65"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos comerciales incobrables</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_650_child" model="account.account.template">
            <field name="code">650</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_650"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos comerciales incobrables</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_651" model="account.account.template">
            <field name="code">651</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_65"/>
            <field name="type">view</field>
            <field name="name">Resultados de operaciones en común</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6510" model="account.account.template">
            <field name="code">6510</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_651"/>
            <field name="type">view</field>
            <field name="name">Beneficio transferido (gestor)</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6510_child" model="account.account.template">
            <field name="code">6510</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6510"/>
            <field name="type">other</field>
            <field name="name">Beneficio transferido (gestor)</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6511" model="account.account.template">
            <field name="code">6511</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_651"/>
            <field name="type">view</field>
            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6511_child" model="account.account.template">
            <field name="code">6511</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6511"/>
            <field name="type">other</field>
            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_659" model="account.account.template">
            <field name="code">659</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_65"/>
            <field name="type">view</field>
            <field name="name">Otras pérdidas en gestión corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_659_child" model="account.account.template">
            <field name="code">659</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_659"/>
            <field name="type">other</field>
            <field name="name">Otras pérdidas en gestión corriente</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_66" model="account.account.template">
            <field name="code">66</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Gastos financieros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_660" model="account.account.template">
            <field name="code">660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Gastos financieros por actualización de provisiones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_660_child" model="account.account.template">
            <field name="code">660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_660"/>
            <field name="type">other</field>
            <field name="name">Gastos financieros por actualización de provisiones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_661" model="account.account.template">
            <field name="code">661</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6610" model="account.account.template">
            <field name="code">6610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6610_child" model="account.account.template">
            <field name="code">6610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6610"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6611" model="account.account.template">
            <field name="code">6611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6611_child" model="account.account.template">
            <field name="code">6611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6611"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6612" model="account.account.template">
            <field name="code">6612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6612_child" model="account.account.template">
            <field name="code">6612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6612"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6613" model="account.account.template">
            <field name="code">6613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6613_child" model="account.account.template">
            <field name="code">6613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6613"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6615" model="account.account.template">
            <field name="code">6615</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6615_child" model="account.account.template">
            <field name="code">6615</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6615"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6616" model="account.account.template">
            <field name="code">6616</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6616_child" model="account.account.template">
            <field name="code">6616</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6616"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6617" model="account.account.template">
            <field name="code">6617</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6617_child" model="account.account.template">
            <field name="code">6617</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6617"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6618" model="account.account.template">
            <field name="code">6618</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_661"/>
            <field name="type">view</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6618_child" model="account.account.template">
            <field name="code">6618</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6618"/>
            <field name="type">other</field>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_662" model="account.account.template">
            <field name="code">662</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6620" model="account.account.template">
            <field name="code">6620</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_662"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6620_child" model="account.account.template">
            <field name="code">6620</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6620"/>
            <field name="type">other</field>
            <field name="name">Intereses de deudas, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6621" model="account.account.template">
            <field name="code">6621</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_662"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6621_child" model="account.account.template">
            <field name="code">6621</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6621"/>
            <field name="type">other</field>
            <field name="name">Intereses de deudas, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6622" model="account.account.template">
            <field name="code">6622</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_662"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6622_child" model="account.account.template">
            <field name="code">6622</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6622"/>
            <field name="type">other</field>
            <field name="name">Intereses de deudas, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6623" model="account.account.template">
            <field name="code">6623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_662"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas con entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6623_child" model="account.account.template">
            <field name="code">6623</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6623"/>
            <field name="type">other</field>
            <field name="name">Intereses de deudas con entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6624" model="account.account.template">
            <field name="code">6624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_662"/>
            <field name="type">view</field>
            <field name="name">Intereses de deudas, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6624_child" model="account.account.template">
            <field name="code">6624</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6624"/>
            <field name="type">other</field>
            <field name="name">Intereses de deudas, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_663" model="account.account.template">
            <field name="code">663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_663_child" model="account.account.template">
            <field name="code">663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_663"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_664" model="account.account.template">
            <field name="code">664</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6640" model="account.account.template">
            <field name="code">6640</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_664"/>
            <field name="type">view</field>
            <field name="name">Dividendos de pasivos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6640_child" model="account.account.template">
            <field name="code">6640</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6640"/>
            <field name="type">other</field>
            <field name="name">Dividendos de pasivos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6641" model="account.account.template">
            <field name="code">6641</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_664"/>
            <field name="type">view</field>
            <field name="name">Dividendos de pasivos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6641_child" model="account.account.template">
            <field name="code">6641</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6641"/>
            <field name="type">other</field>
            <field name="name">Dividendos de pasivos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6642" model="account.account.template">
            <field name="code">6642</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_664"/>
            <field name="type">view</field>
            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6642_child" model="account.account.template">
            <field name="code">6642</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6642"/>
            <field name="type">other</field>
            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6643" model="account.account.template">
            <field name="code">6643</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_664"/>
            <field name="type">view</field>
            <field name="name">Dividendos de pasivos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6643_child" model="account.account.template">
            <field name="code">6643</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6643"/>
            <field name="type">other</field>
            <field name="name">Dividendos de pasivos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_665" model="account.account.template">
            <field name="code">665</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Intereses por descuento de efectos y operaciones de “factoring”</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6650" model="account.account.template">
            <field name="code">6650</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6650_child" model="account.account.template">
            <field name="code">6650</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6650"/>
            <field name="type">other</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6651" model="account.account.template">
            <field name="code">6651</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6651_child" model="account.account.template">
            <field name="code">6651</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6651"/>
            <field name="type">other</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6652" model="account.account.template">
            <field name="code">6652</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6652_child" model="account.account.template">
            <field name="code">6652</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6652"/>
            <field name="type">other</field>
            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6653" model="account.account.template">
            <field name="code">6653</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6653_child" model="account.account.template">
            <field name="code">6653</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6653"/>
            <field name="type">other</field>
            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6654" model="account.account.template">
            <field name="code">6654</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6654_child" model="account.account.template">
            <field name="code">6654</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6654"/>
            <field name="type">other</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6655" model="account.account.template">
            <field name="code">6655</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6655_child" model="account.account.template">
            <field name="code">6655</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6655"/>
            <field name="type">other</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6656" model="account.account.template">
            <field name="code">6656</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6656_child" model="account.account.template">
            <field name="code">6656</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6656"/>
            <field name="type">other</field>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6657" model="account.account.template">
            <field name="code">6657</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_665"/>
            <field name="type">view</field>
            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6657_child" model="account.account.template">
            <field name="code">6657</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6657"/>
            <field name="type">other</field>
            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_666" model="account.account.template">
            <field name="code">666</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6660" model="account.account.template">
            <field name="code">6660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6660_child" model="account.account.template">
            <field name="code">6660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6660"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6661" model="account.account.template">
            <field name="code">6661</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6661_child" model="account.account.template">
            <field name="code">6661</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6661"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6662" model="account.account.template">
            <field name="code">6662</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6662_child" model="account.account.template">
            <field name="code">6662</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6662"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6663" model="account.account.template">
            <field name="code">6663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6663_child" model="account.account.template">
            <field name="code">6663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6663"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6665" model="account.account.template">
            <field name="code">6665</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6665_child" model="account.account.template">
            <field name="code">6665</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6665"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6666" model="account.account.template">
            <field name="code">6666</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6666_child" model="account.account.template">
            <field name="code">6666</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6666"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6667" model="account.account.template">
            <field name="code">6667</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6667_child" model="account.account.template">
            <field name="code">6667</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6667"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6668" model="account.account.template">
            <field name="code">6668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_666"/>
            <field name="type">view</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6668_child" model="account.account.template">
            <field name="code">6668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6668"/>
            <field name="type">other</field>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_667" model="account.account.template">
            <field name="code">667</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos no comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6670" model="account.account.template">
            <field name="code">6670</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6670_child" model="account.account.template">
            <field name="code">6670</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6670"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6671" model="account.account.template">
            <field name="code">6671</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6671_child" model="account.account.template">
            <field name="code">6671</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6671"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6672" model="account.account.template">
            <field name="code">6672</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6672_child" model="account.account.template">
            <field name="code">6672</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6672"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6673" model="account.account.template">
            <field name="code">6673</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6673_child" model="account.account.template">
            <field name="code">6673</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6673"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6675" model="account.account.template">
            <field name="code">6675</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6675_child" model="account.account.template">
            <field name="code">6675</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6675"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6676" model="account.account.template">
            <field name="code">6676</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6676_child" model="account.account.template">
            <field name="code">6676</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6676"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6677" model="account.account.template">
            <field name="code">6677</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6677_child" model="account.account.template">
            <field name="code">6677</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6677"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6678" model="account.account.template">
            <field name="code">6678</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_667"/>
            <field name="type">view</field>
            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6678_child" model="account.account.template">
            <field name="code">6678</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6678"/>
            <field name="type">other</field>
            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_668" model="account.account.template">
            <field name="code">668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Diferencias negativas de cambio</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_668_child" model="account.account.template">
            <field name="code">668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_668"/>
            <field name="type">other</field>
            <field name="name">Diferencias negativas de cambio</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_669" model="account.account.template">
            <field name="code">669</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_66"/>
            <field name="type">view</field>
            <field name="name">Otros gastos financieros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_669_child" model="account.account.template">
            <field name="code">669</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_669"/>
            <field name="type">other</field>
            <field name="name">Otros gastos financieros</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_67" model="account.account.template">
            <field name="code">67</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_670" model="account.account.template">
            <field name="code">670</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_670_child" model="account.account.template">
            <field name="code">670</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_670"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_671" model="account.account.template">
            <field name="code">671</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_671_child" model="account.account.template">
            <field name="code">671</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_671"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_672" model="account.account.template">
            <field name="code">672</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_672_child" model="account.account.template">
            <field name="code">672</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_672"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_673" model="account.account.template">
            <field name="code">673</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de participaciones en partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6733" model="account.account.template">
            <field name="code">6733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_673"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6733_child" model="account.account.template">
            <field name="code">6733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6733"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6734" model="account.account.template">
            <field name="code">6734</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_673"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6734_child" model="account.account.template">
            <field name="code">6734</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6734"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6735" model="account.account.template">
            <field name="code">6735</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_673"/>
            <field name="type">view</field>
            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6735_child" model="account.account.template">
            <field name="code">6735</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6735"/>
            <field name="type">other</field>
            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_675" model="account.account.template">
            <field name="code">675</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_675_child" model="account.account.template">
            <field name="code">675</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_675"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_678" model="account.account.template">
            <field name="code">678</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_67"/>
            <field name="type">view</field>
            <field name="name">Gastos excepcionales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_678_child" model="account.account.template">
            <field name="code">678</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_678"/>
            <field name="type">other</field>
            <field name="name">Gastos excepcionales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_68" model="account.account.template">
            <field name="code">68</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Dotaciones para amortizaciones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_680" model="account.account.template">
            <field name="code">680</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_68"/>
            <field name="type">view</field>
            <field name="name">Amortización del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_680_child" model="account.account.template">
            <field name="code">680</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_680"/>
            <field name="type">other</field>
            <field name="name">Amortización del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_681" model="account.account.template">
            <field name="code">681</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_68"/>
            <field name="type">view</field>
            <field name="name">Amortización del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_681_child" model="account.account.template">
            <field name="code">681</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_681"/>
            <field name="type">other</field>
            <field name="name">Amortización del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_682" model="account.account.template">
            <field name="code">682</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_68"/>
            <field name="type">view</field>
            <field name="name">Amortización de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_682_child" model="account.account.template">
            <field name="code">682</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_682"/>
            <field name="type">other</field>
            <field name="name">Amortización de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_69" model="account.account.template">
            <field name="code">69</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro y otras dotaciones</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_690" model="account.account.template">
            <field name="code">690</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_690_child" model="account.account.template">
            <field name="code">690</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_690"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_691" model="account.account.template">
            <field name="code">691</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_691_child" model="account.account.template">
            <field name="code">691</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_691"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_692" model="account.account.template">
            <field name="code">692</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_692_child" model="account.account.template">
            <field name="code">692</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_692"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_693" model="account.account.template">
            <field name="code">693</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de existencias</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6930" model="account.account.template">
            <field name="code">6930</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_693"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6930_child" model="account.account.template">
            <field name="code">6930</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6930"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6931" model="account.account.template">
            <field name="code">6931</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_693"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de mercaderías</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6931_child" model="account.account.template">
            <field name="code">6931</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6931"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de mercaderías</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6932" model="account.account.template">
            <field name="code">6932</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_693"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de materias primas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6932_child" model="account.account.template">
            <field name="code">6932</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6932"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de materias primas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6933" model="account.account.template">
            <field name="code">6933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_693"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6933_child" model="account.account.template">
            <field name="code">6933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6933"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_694" model="account.account.template">
            <field name="code">694</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_694_child" model="account.account.template">
            <field name="code">694</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_694"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_695" model="account.account.template">
            <field name="code">695</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Dotación a la provisión por operaciones comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6954" model="account.account.template">
            <field name="code">6954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_695"/>
            <field name="type">view</field>
            <field name="name">Dotación a la provisión por contratos onerosos</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6954_child" model="account.account.template">
            <field name="code">6954</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6954"/>
            <field name="type">other</field>
            <field name="name">Dotación a la provisión por contratos onerosos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6959" model="account.account.template">
            <field name="code">6959</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_695"/>
            <field name="type">view</field>
            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6959_child" model="account.account.template">
            <field name="code">6959</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6959"/>
            <field name="type">other</field>
            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_696" model="account.account.template">
            <field name="code">696</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6960" model="account.account.template">
            <field name="code">6960</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
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        <record id="pgc_pymes_6960_child" model="account.account.template">
            <field name="code">6960</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6960"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6961" model="account.account.template">
            <field name="code">6961</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6961_child" model="account.account.template">
            <field name="code">6961</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6961"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6962" model="account.account.template">
            <field name="code">6962</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6962_child" model="account.account.template">
            <field name="code">6962</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6962"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6963" model="account.account.template">
            <field name="code">6963</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6963_child" model="account.account.template">
            <field name="code">6963</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6963"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6965" model="account.account.template">
            <field name="code">6965</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6965_child" model="account.account.template">
            <field name="code">6965</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6965"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6966" model="account.account.template">
            <field name="code">6966</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6966_child" model="account.account.template">
            <field name="code">6966</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6966"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6967" model="account.account.template">
            <field name="code">6967</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6967_child" model="account.account.template">
            <field name="code">6967</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6967"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6968" model="account.account.template">
            <field name="code">6968</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_696"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6968_child" model="account.account.template">
            <field name="code">6968</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6968"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_697" model="account.account.template">
            <field name="code">697</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6970" model="account.account.template">
            <field name="code">6970</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_697"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6970_child" model="account.account.template">
            <field name="code">6970</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6970"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6971" model="account.account.template">
            <field name="code">6971</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_697"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6971_child" model="account.account.template">
            <field name="code">6971</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6971"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6972" model="account.account.template">
            <field name="code">6972</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_697"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6972_child" model="account.account.template">
            <field name="code">6972</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6972"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6973" model="account.account.template">
            <field name="code">6973</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_697"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6973_child" model="account.account.template">
            <field name="code">6973</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6973"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_698" model="account.account.template">
            <field name="code">698</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6980" model="account.account.template">
            <field name="code">6980</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6980_child" model="account.account.template">
            <field name="code">6980</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6980"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6981" model="account.account.template">
            <field name="code">6981</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6981_child" model="account.account.template">
            <field name="code">6981</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6981"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6985" model="account.account.template">
            <field name="code">6985</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6985_child" model="account.account.template">
            <field name="code">6985</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6985"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6986" model="account.account.template">
            <field name="code">6986</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6986_child" model="account.account.template">
            <field name="code">6986</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6986"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6987" model="account.account.template">
            <field name="code">6987</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6987_child" model="account.account.template">
            <field name="code">6987</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6987"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6988" model="account.account.template">
            <field name="code">6988</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_698"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6988_child" model="account.account.template">
            <field name="code">6988</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6988"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_699" model="account.account.template">
            <field name="code">699</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_69"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6990" model="account.account.template">
            <field name="code">6990</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_699"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6990_child" model="account.account.template">
            <field name="code">6990</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6990"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6991" model="account.account.template">
            <field name="code">6991</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_699"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6991_child" model="account.account.template">
            <field name="code">6991</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6991"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6992" model="account.account.template">
            <field name="code">6992</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_699"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6992_child" model="account.account.template">
            <field name="code">6992</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6992"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6993" model="account.account.template">
            <field name="code">6993</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_699"/>
            <field name="type">view</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_6993_child" model="account.account.template">
            <field name="code">6993</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_6993"/>
            <field name="type">other</field>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="gastos"/>
        </record>
        <record id="pgc_pymes_7" model="account.account.template">
            <field name="code">7</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_0"/>
            <field name="type">view</field>
            <field name="name">Ventas e ingresos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_70" model="account.account.template">
            <field name="code">70</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc.</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_700" model="account.account.template">
            <field name="code">700</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Ventas de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7000" model="account.account.template">
            <field name="code">7000</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_700"/>
            <field name="type">view</field>
            <field name="name">Ventas de mercaderías en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7000_child" model="account.account.template">
            <field name="code">7000</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7000"/>
            <field name="type">other</field>
            <field name="name">Ventas de mercaderías en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7001" model="account.account.template">
            <field name="code">7001</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_700"/>
            <field name="type">view</field>
            <field name="name">Ventas de mercaderías Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7001_child" model="account.account.template">
            <field name="code">7001</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7001"/>
            <field name="type">other</field>
            <field name="name">Ventas de mercaderías Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7002" model="account.account.template">
            <field name="code">7002</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_700"/>
            <field name="type">view</field>
            <field name="name">Ventas de mercaderías Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7002_child" model="account.account.template">
            <field name="code">7002</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7002"/>
            <field name="type">other</field>
            <field name="name">Ventas de mercaderías Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_701" model="account.account.template">
            <field name="code">701</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7010" model="account.account.template">
            <field name="code">7010</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_701"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos terminados en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7010_child" model="account.account.template">
            <field name="code">7010</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7010"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos terminados en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7011" model="account.account.template">
            <field name="code">7011</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_701"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos terminados Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7011_child" model="account.account.template">
            <field name="code">7011</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7011"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos terminados Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7012" model="account.account.template">
            <field name="code">7012</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_701"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos terminados Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7012_child" model="account.account.template">
            <field name="code">7012</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7012"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos terminados Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_702" model="account.account.template">
            <field name="code">702</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7020" model="account.account.template">
            <field name="code">7020</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_702"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos semiterminados en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7020_child" model="account.account.template">
            <field name="code">7020</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7020"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos semiterminados en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7021" model="account.account.template">
            <field name="code">7021</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_702"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7021_child" model="account.account.template">
            <field name="code">7021</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7021"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7022" model="account.account.template">
            <field name="code">7022</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_702"/>
            <field name="type">view</field>
            <field name="name">Ventas de productos semiterminados Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7022_child" model="account.account.template">
            <field name="code">7022</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7022"/>
            <field name="type">other</field>
            <field name="name">Ventas de productos semiterminados Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_703" model="account.account.template">
            <field name="code">703</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Ventas de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7030" model="account.account.template">
            <field name="code">7030</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_703"/>
            <field name="type">view</field>
            <field name="name">Ventas de subproductos y residuos en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7030_child" model="account.account.template">
            <field name="code">7030</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7030"/>
            <field name="type">other</field>
            <field name="name">Ventas de subproductos y residuos en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7031" model="account.account.template">
            <field name="code">7031</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_703"/>
            <field name="type">view</field>
            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7031_child" model="account.account.template">
            <field name="code">7031</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7031"/>
            <field name="type">other</field>
            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7032" model="account.account.template">
            <field name="code">7032</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_703"/>
            <field name="type">view</field>
            <field name="name">Ventas de subproductos y residuos Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7032_child" model="account.account.template">
            <field name="code">7032</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7032"/>
            <field name="type">other</field>
            <field name="name">Ventas de subproductos y residuos Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_704" model="account.account.template">
            <field name="code">704</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Ventas de envases y embalajes</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7040" model="account.account.template">
            <field name="code">7040</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_704"/>
            <field name="type">view</field>
            <field name="name">Ventas de envases y embalajes en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7040_child" model="account.account.template">
            <field name="code">7040</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7040"/>
            <field name="type">other</field>
            <field name="name">Ventas de envases y embalajes en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7041" model="account.account.template">
            <field name="code">7041</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_704"/>
            <field name="type">view</field>
            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7041_child" model="account.account.template">
            <field name="code">7041</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7041"/>
            <field name="type">other</field>
            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7042" model="account.account.template">
            <field name="code">7042</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_704"/>
            <field name="type">view</field>
            <field name="name">Ventas de envases y embalajes Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7042_child" model="account.account.template">
            <field name="code">7042</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7042"/>
            <field name="type">other</field>
            <field name="name">Ventas de envases y embalajes Exportación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_705" model="account.account.template">
            <field name="code">705</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Prestaciones de servicios</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7050" model="account.account.template">
            <field name="code">7050</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_705"/>
            <field name="type">view</field>
            <field name="name">Prestaciones de servicios en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7050_child" model="account.account.template">
            <field name="code">7050</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7050"/>
            <field name="type">other</field>
            <field name="name">Prestaciones de servicios en España</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7051" model="account.account.template">
            <field name="code">7051</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_705"/>
            <field name="type">view</field>
            <field name="name">Prestaciones de servicios Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7051_child" model="account.account.template">
            <field name="code">7051</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7051"/>
            <field name="type">other</field>
            <field name="name">Prestaciones de servicios Intracomunitarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7052" model="account.account.template">
            <field name="code">7052</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_705"/>
            <field name="type">view</field>
            <field name="name">Prestaciones de servicios fuera de la UE</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7052_child" model="account.account.template">
            <field name="code">7052</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7052"/>
            <field name="type">other</field>
            <field name="name">Prestaciones de servicios fuera de la UE</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_706" model="account.account.template">
            <field name="code">706</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre ventas por pronto pago</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7060" model="account.account.template">
            <field name="code">7060</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_706"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7060_child" model="account.account.template">
            <field name="code">7060</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7060"/>
            <field name="type">other</field>
            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7061" model="account.account.template">
            <field name="code">7061</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_706"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7061_child" model="account.account.template">
            <field name="code">7061</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7061"/>
            <field name="type">other</field>
            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7062" model="account.account.template">
            <field name="code">7062</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_706"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7062_child" model="account.account.template">
            <field name="code">7062</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7062"/>
            <field name="type">other</field>
            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7063" model="account.account.template">
            <field name="code">7063</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_706"/>
            <field name="type">view</field>
            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7063_child" model="account.account.template">
            <field name="code">7063</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7063"/>
            <field name="type">other</field>
            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_708" model="account.account.template">
            <field name="code">708</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas y operaciones similares</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7080" model="account.account.template">
            <field name="code">7080</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_708"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7080_child" model="account.account.template">
            <field name="code">7080</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7080"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de ventas de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7081" model="account.account.template">
            <field name="code">7081</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_708"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7081_child" model="account.account.template">
            <field name="code">7081</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7081"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de ventas de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7082" model="account.account.template">
            <field name="code">7082</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_708"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7082_child" model="account.account.template">
            <field name="code">7082</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7082"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de ventas de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7083" model="account.account.template">
            <field name="code">7083</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_708"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7083_child" model="account.account.template">
            <field name="code">7083</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7083"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7084" model="account.account.template">
            <field name="code">7084</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_708"/>
            <field name="type">view</field>
            <field name="name">Devoluciones de ventas de envases y embalajes</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7084_child" model="account.account.template">
            <field name="code">7084</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7084"/>
            <field name="type">other</field>
            <field name="name">Devoluciones de ventas de envases y embalajes</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_709" model="account.account.template">
            <field name="code">709</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_70"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7090" model="account.account.template">
            <field name="code">7090</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_709"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7090_child" model="account.account.template">
            <field name="code">7090</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7090"/>
            <field name="type">other</field>
            <field name="name">"Rappels" sobre ventas de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7091" model="account.account.template">
            <field name="code">7091</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_709"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7091_child" model="account.account.template">
            <field name="code">7091</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7091"/>
            <field name="type">other</field>
            <field name="name">"Rappels" sobre ventas de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7092" model="account.account.template">
            <field name="code">7092</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_709"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7092_child" model="account.account.template">
            <field name="code">7092</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7092"/>
            <field name="type">other</field>
            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7093" model="account.account.template">
            <field name="code">7093</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_709"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7093_child" model="account.account.template">
            <field name="code">7093</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7093"/>
            <field name="type">other</field>
            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7094" model="account.account.template">
            <field name="code">7094</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_709"/>
            <field name="type">view</field>
            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7094_child" model="account.account.template">
            <field name="code">7094</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7094"/>
            <field name="type">other</field>
            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_71" model="account.account.template">
            <field name="code">71</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_710" model="account.account.template">
            <field name="code">710</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_71"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de productos en curso</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_710_child" model="account.account.template">
            <field name="code">710</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_710"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de productos en curso</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_711" model="account.account.template">
            <field name="code">711</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_71"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_711_child" model="account.account.template">
            <field name="code">711</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_711"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de productos semiterminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_712" model="account.account.template">
            <field name="code">712</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_71"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_712_child" model="account.account.template">
            <field name="code">712</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_712"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de productos terminados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_713" model="account.account.template">
            <field name="code">713</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_71"/>
            <field name="type">view</field>
            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_713_child" model="account.account.template">
            <field name="code">713</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_713"/>
            <field name="type">other</field>
            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_73" model="account.account.template">
            <field name="code">73</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados para la empresa</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_730" model="account.account.template">
            <field name="code">730</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_73"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_730_child" model="account.account.template">
            <field name="code">730</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_730"/>
            <field name="type">other</field>
            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_731" model="account.account.template">
            <field name="code">731</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_73"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados para el inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_731_child" model="account.account.template">
            <field name="code">731</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_731"/>
            <field name="type">other</field>
            <field name="name">Trabajos realizados para el inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_732" model="account.account.template">
            <field name="code">732</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_73"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_732_child" model="account.account.template">
            <field name="code">732</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_732"/>
            <field name="type">other</field>
            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_733" model="account.account.template">
            <field name="code">733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_73"/>
            <field name="type">view</field>
            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_733_child" model="account.account.template">
            <field name="code">733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_733"/>
            <field name="type">other</field>
            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_74" model="account.account.template">
            <field name="code">74</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Subvenciones, donaciones y legados</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_740" model="account.account.template">
            <field name="code">740</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_74"/>
            <field name="type">view</field>
            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_740_child" model="account.account.template">
            <field name="code">740</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_740"/>
            <field name="type">other</field>
            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_746" model="account.account.template">
            <field name="code">746</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_74"/>
            <field name="type">view</field>
            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_746_child" model="account.account.template">
            <field name="code">746</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_746"/>
            <field name="type">other</field>
            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_747" model="account.account.template">
            <field name="code">747</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_74"/>
            <field name="type">view</field>
            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_747_child" model="account.account.template">
            <field name="code">747</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_747"/>
            <field name="type">other</field>
            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_75" model="account.account.template">
            <field name="code">75</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Otros ingresos de gestión</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_751" model="account.account.template">
            <field name="code">751</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Resultados de operaciones en común</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7510" model="account.account.template">
            <field name="code">7510</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_751"/>
            <field name="type">view</field>
            <field name="name">Pérdida transferido (gestor)</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7510_child" model="account.account.template">
            <field name="code">7510</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7510"/>
            <field name="type">other</field>
            <field name="name">Pérdida transferido (gestor)</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7511" model="account.account.template">
            <field name="code">7511</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_751"/>
            <field name="type">view</field>
            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7511_child" model="account.account.template">
            <field name="code">7511</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7511"/>
            <field name="type">other</field>
            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_752" model="account.account.template">
            <field name="code">752</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Ingresos por arrendamientos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_752_child" model="account.account.template">
            <field name="code">752</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_752"/>
            <field name="type">other</field>
            <field name="name">Ingresos por arrendamientos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_753" model="account.account.template">
            <field name="code">753</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_753_child" model="account.account.template">
            <field name="code">753</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_753"/>
            <field name="type">other</field>
            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_754" model="account.account.template">
            <field name="code">754</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Ingresos por comisiones</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_754_child" model="account.account.template">
            <field name="code">754</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_754"/>
            <field name="type">other</field>
            <field name="name">Ingresos por comisiones</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_755" model="account.account.template">
            <field name="code">755</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Ingresos por servicios al personal</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_755_child" model="account.account.template">
            <field name="code">755</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_755"/>
            <field name="type">other</field>
            <field name="name">Ingresos por servicios al personal</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_759" model="account.account.template">
            <field name="code">759</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_75"/>
            <field name="type">view</field>
            <field name="name">Ingresos por servicios diversos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_759_child" model="account.account.template">
            <field name="code">759</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_759"/>
            <field name="type">other</field>
            <field name="name">Ingresos por servicios diversos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76" model="account.account.template">
            <field name="code">76</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Ingresos financieros</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_760" model="account.account.template">
            <field name="code">760</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7600" model="account.account.template">
            <field name="code">7600</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_760"/>
            <field name="type">view</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7600_child" model="account.account.template">
            <field name="code">7600</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7600"/>
            <field name="type">other</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7601" model="account.account.template">
            <field name="code">7601</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_760"/>
            <field name="type">view</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7601_child" model="account.account.template">
            <field name="code">7601</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7601"/>
            <field name="type">other</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7602" model="account.account.template">
            <field name="code">7602</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_760"/>
            <field name="type">view</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7602_child" model="account.account.template">
            <field name="code">7602</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7602"/>
            <field name="type">other</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7603" model="account.account.template">
            <field name="code">7603</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_760"/>
            <field name="type">view</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7603_child" model="account.account.template">
            <field name="code">7603</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7603"/>
            <field name="type">other</field>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_761" model="account.account.template">
            <field name="code">761</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Ingresos de valores representativos de deuda</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7610" model="account.account.template">
            <field name="code">7610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_761"/>
            <field name="type">view</field>
            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7610_child" model="account.account.template">
            <field name="code">7610</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7610"/>
            <field name="type">other</field>
            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7611" model="account.account.template">
            <field name="code">7611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_761"/>
            <field name="type">view</field>
            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7611_child" model="account.account.template">
            <field name="code">7611</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7611"/>
            <field name="type">other</field>
            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7612" model="account.account.template">
            <field name="code">7612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_761"/>
            <field name="type">view</field>
            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7612_child" model="account.account.template">
            <field name="code">7612</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7612"/>
            <field name="type">other</field>
            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7613" model="account.account.template">
            <field name="code">7613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_761"/>
            <field name="type">view</field>
            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7613_child" model="account.account.template">
            <field name="code">7613</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7613"/>
            <field name="type">other</field>
            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_762" model="account.account.template">
            <field name="code">762</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7620" model="account.account.template">
            <field name="code">7620</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_762"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a largo plazo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76200" model="account.account.template">
            <field name="code">76200</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7620"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76200_child" model="account.account.template">
            <field name="code">76200</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76200"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76201" model="account.account.template">
            <field name="code">76201</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7620"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76201_child" model="account.account.template">
            <field name="code">76201</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76201"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76202" model="account.account.template">
            <field name="code">76202</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7620"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76202_child" model="account.account.template">
            <field name="code">76202</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76202"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76203" model="account.account.template">
            <field name="code">76203</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7620"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76203_child" model="account.account.template">
            <field name="code">76203</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76203"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7621" model="account.account.template">
            <field name="code">7621</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_762"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a corto plazo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76210" model="account.account.template">
            <field name="code">76210</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7621"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76210_child" model="account.account.template">
            <field name="code">76210</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76210"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76211" model="account.account.template">
            <field name="code">76211</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7621"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76211_child" model="account.account.template">
            <field name="code">76211</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76211"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76212" model="account.account.template">
            <field name="code">76212</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7621"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76212_child" model="account.account.template">
            <field name="code">76212</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76212"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76213" model="account.account.template">
            <field name="code">76213</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7621"/>
            <field name="type">view</field>
            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_76213_child" model="account.account.template">
            <field name="code">76213</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76213"/>
            <field name="type">other</field>
            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_763" model="account.account.template">
            <field name="code">763</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_763_child" model="account.account.template">
            <field name="code">763</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_763"/>
            <field name="type">other</field>
            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_766" model="account.account.template">
            <field name="code">766</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7660" model="account.account.template">
            <field name="code">7660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7660_child" model="account.account.template">
            <field name="code">7660</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7660"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7661" model="account.account.template">
            <field name="code">7661</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7661_child" model="account.account.template">
            <field name="code">7661</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7661"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7662" model="account.account.template">
            <field name="code">7662</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7662_child" model="account.account.template">
            <field name="code">7662</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7662"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7663" model="account.account.template">
            <field name="code">7663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7663_child" model="account.account.template">
            <field name="code">7663</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7663"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7665" model="account.account.template">
            <field name="code">7665</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7665_child" model="account.account.template">
            <field name="code">7665</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7665"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7666" model="account.account.template">
            <field name="code">7666</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7666_child" model="account.account.template">
            <field name="code">7666</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7666"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7667" model="account.account.template">
            <field name="code">7667</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7667_child" model="account.account.template">
            <field name="code">7667</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7667"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7668" model="account.account.template">
            <field name="code">7668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_766"/>
            <field name="type">view</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7668_child" model="account.account.template">
            <field name="code">7668</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7668"/>
            <field name="type">other</field>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_768" model="account.account.template">
            <field name="code">768</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Diferencias positivas de cambio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_768_child" model="account.account.template">
            <field name="code">768</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_768"/>
            <field name="type">other</field>
            <field name="name">Diferencias positivas de cambio</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_769" model="account.account.template">
            <field name="code">769</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_76"/>
            <field name="type">view</field>
            <field name="name">Otros ingresos financieros</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_769_child" model="account.account.template">
            <field name="code">769</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_769"/>
            <field name="type">other</field>
            <field name="name">Otros ingresos financieros</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_77" model="account.account.template">
            <field name="code">77</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_770" model="account.account.template">
            <field name="code">770</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_770_child" model="account.account.template">
            <field name="code">770</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_770"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_771" model="account.account.template">
            <field name="code">771</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes del inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_771_child" model="account.account.template">
            <field name="code">771</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_771"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes del inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_772" model="account.account.template">
            <field name="code">772</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_772_child" model="account.account.template">
            <field name="code">772</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_772"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_773" model="account.account.template">
            <field name="code">773</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7733" model="account.account.template">
            <field name="code">7733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_773"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7733_child" model="account.account.template">
            <field name="code">7733</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7733"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7734" model="account.account.template">
            <field name="code">7734</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_773"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7734_child" model="account.account.template">
            <field name="code">7734</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7734"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7735" model="account.account.template">
            <field name="code">7735</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_773"/>
            <field name="type">view</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7735_child" model="account.account.template">
            <field name="code">7735</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7735"/>
            <field name="type">other</field>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_775" model="account.account.template">
            <field name="code">775</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Beneficos por operaciones con obligaciones propias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_775_child" model="account.account.template">
            <field name="code">775</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_775"/>
            <field name="type">other</field>
            <field name="name">Beneficos por operaciones con obligaciones propias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_778" model="account.account.template">
            <field name="code">778</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_77"/>
            <field name="type">view</field>
            <field name="name">Ingresos excepcionales</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_778_child" model="account.account.template">
            <field name="code">778</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_778"/>
            <field name="type">other</field>
            <field name="name">Ingresos excepcionales</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_79" model="account.account.template">
            <field name="code">79</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7"/>
            <field name="type">view</field>
            <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_790" model="account.account.template">
            <field name="code">790</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_790_child" model="account.account.template">
            <field name="code">790</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_790"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_791" model="account.account.template">
            <field name="code">791</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro del inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_791_child" model="account.account.template">
            <field name="code">791</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_791"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro del inmovilizado material</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_792" model="account.account.template">
            <field name="code">792</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_792_child" model="account.account.template">
            <field name="code">792</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_792"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_793" model="account.account.template">
            <field name="code">793</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de existencias</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7930" model="account.account.template">
            <field name="code">7930</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_793"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7930_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7930"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_793"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7931_child" model="account.account.template">
            <field name="code">7931</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7931"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de mercaderías</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7932" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_793"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de materias primas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7932_child" model="account.account.template">
            <field name="code">7932</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7932"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de materias primas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="code">7933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_793"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7933_child" model="account.account.template">
            <field name="code">7933</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7933"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_794" model="account.account.template">
            <field name="code">794</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_794_child" model="account.account.template">
            <field name="code">794</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_794"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_795" model="account.account.template">
            <field name="code">795</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisiones</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7951" model="account.account.template">
            <field name="code">7951</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_795"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión para impuestos</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7951_child" model="account.account.template">
            <field name="code">7951</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7951"/>
            <field name="type">other</field>
            <field name="name">Exceso de provisión para impuestos</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7952" model="account.account.template">
            <field name="code">7952</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_795"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión para otras responsabilidades</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7952_child" model="account.account.template">
            <field name="code">7952</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7952"/>
            <field name="type">other</field>
            <field name="name">Exceso de provisión para otras responsabilidades</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7954" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_795"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión por operaciones comerciales</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7954"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión por contratos onerosos</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_79544_child" model="account.account.template">
            <field name="code">79544</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79544"/>
            <field name="type">other</field>
            <field name="name">Exceso de provisión por contratos onerosos</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_79549" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7954"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_79549_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79549"/>
            <field name="type">other</field>
            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7955" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_795"/>
            <field name="type">view</field>
            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7955_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7955"/>
            <field name="type">other</field>
            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_796" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7960" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7960_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7960"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7961" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7961_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7961"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7962" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7962_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7962"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7963" model="account.account.template">
            <field name="code">7963</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7963_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7963"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7965" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7965_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7965"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7966_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7966"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7967_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7967"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_796"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7968_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7968"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_797" model="account.account.template">
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            <field name="reconcile" eval="False"/>
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            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_797"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7970_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7970"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_797"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7971_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7971"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="parent_id" ref="pgc_pymes_797"/>
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            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7972_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7972"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7973"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_798" model="account.account.template">
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            <field name="parent_id" ref="pgc_pymes_79"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7980_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7980"/>
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            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7981_child" model="account.account.template">
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7981"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
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            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
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        <record id="pgc_pymes_7985_child" model="account.account.template">
            <field name="code">7985</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7985"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7986" model="account.account.template">
            <field name="code">7986</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7986_child" model="account.account.template">
            <field name="code">7986</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7986"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7987" model="account.account.template">
            <field name="code">7987</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7987_child" model="account.account.template">
            <field name="code">7987</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7987"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7988" model="account.account.template">
            <field name="code">7988</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7988_child" model="account.account.template">
            <field name="code">7988</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7988"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_799" model="account.account.template">
            <field name="code">799</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7990" model="account.account.template">
            <field name="code">7990</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7990_child" model="account.account.template">
            <field name="code">7990</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7990"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7991" model="account.account.template">
            <field name="code">7991</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_798"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7991_child" model="account.account.template">
            <field name="code">7991</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7991"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7992" model="account.account.template">
            <field name="code">7992</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_799"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7992_child" model="account.account.template">
            <field name="code">7992</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7992"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7993" model="account.account.template">
            <field name="code">7993</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_799"/>
            <field name="type">view</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>
        <record id="pgc_pymes_7993_child" model="account.account.template">
            <field name="code">7993</field>
            <field name="reconcile" eval="False"/>
            <field name="parent_id" ref="pgc_pymes_7993"/>
            <field name="type">other</field>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type" ref="ingresos"/>
        </record>

      <!-- Tax Code Configuration -->
        <record id="vat_code_chart_pymes_root" model="account.tax.code.template">
            <field name="name">Plantilla Plan de Impuestos PYMES</field>
        </record>

      <!-- Chart template -->
        <record id="l10nES_chart_template_pymes" model="account.chart.template">
            <field name="name">Plantilla PGCE PYMES 2008</field>
            <field name="account_root_id" ref="pgc_pymes_0"/>
            <field name="tax_code_root_id" ref="vat_code_chart_pymes_root"/>
            <field name="bank_account_view_id" ref="pgc_pymes_572"/>
            <field name="property_account_receivable" ref="pgc_pymes_4300_child"/>
            <field name="property_account_payable" ref="pgc_pymes_4100_child"/>
            <field name="property_account_expense_categ" ref="pgc_pymes_600_child"/>
            <field name="property_account_income_categ" ref="pgc_pymes_7000_child"/>
        </record>
        <record id="l10nES_chart_template_pymes_value" model="ir.values">
            <field name="name">Plantilla PGCE PYMES 2008</field>
            <field name="model">account.chart.template</field>
            <field name="key">default</field>
            <field name="res_id" ref="l10nES_chart_template_pymes"/>
            <field name="value" ref="base.EUR"/>
        </record>
    </data>
</openerp>
