From 90d2842db3e66c7e497f8ce9a435bae260acfaa1 Mon Sep 17 00:00:00 2001
From: Mustufa Rangwala <mra@mra-laptop>
Date: Wed, 18 Aug 2010 10:58:54 +0530
Subject: [PATCH] [IMP] l10n_lu: Code improved

bzr revid: mra@mra-laptop-20100818052854-j9k789yn5pgjhhge
---
 addons/l10n_lu/__openerp__.py            |    1 +
 addons/l10n_lu/l10n_lu_data.xml          | 7441 +++++++++++-----------
 addons/l10n_lu/wizard/print_vat.py       |   20 +-
 addons/l10n_lu/wizard/print_vat_view.xml |    3 +-
 4 files changed, 3737 insertions(+), 3728 deletions(-)

diff --git a/addons/l10n_lu/__openerp__.py b/addons/l10n_lu/__openerp__.py
index 4e289026c95..1745de85ba7 100644
--- a/addons/l10n_lu/__openerp__.py
+++ b/addons/l10n_lu/__openerp__.py
@@ -42,6 +42,7 @@ This module installs:
     ],
     'demo_xml': ['account.report.report.csv'],
     'installable': True,
+    'active': False,
     'certificate': '0078164766621',
 }
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/l10n_lu/l10n_lu_data.xml b/addons/l10n_lu/l10n_lu_data.xml
index fa7433d1397..940da2177e5 100644
--- a/addons/l10n_lu/l10n_lu_data.xml
+++ b/addons/l10n_lu/l10n_lu_data.xml
@@ -1,9 +1,12 @@
 <?xml version="1.0" ?>
+
 <openerp>
 	<data noupdate="1">
+
         <!--
-        Account Type
+        	Account Type
         -->
+
         <record id="account_type_root" model="account.account.type">
             <field name="name">View</field>
             <field name="code">view</field>
@@ -53,3724 +56,3724 @@
 
 
     <!-- Account Templates -->
-<record id="account_lu_0" model="account.account.template">
-  <field name="code">0</field>
-  <field name="name">Plan KLUWER</field>
-  <field name="type" >view</field>
-  <field name="user_type" ref="account_type_root"/>
-</record>
-
-<record id="account_1" model="account.account.template">
-  <field name="code">1</field>
-  <field name="name">Fonds propres, prov. &amp; dettes + d&apos;1an</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_2" model="account.account.template">
-  <field name="code">2</field>
-  <field name="name">Immobilis., dettes &amp; créances à + d&apos;1 an</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_3" model="account.account.template">
-  <field name="code">3</field>
-  <field name="name">Stocks et commandes en cours d&apos;exécution</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_4" model="account.account.template">
-  <field name="code">4</field>
-  <field name="name">Créances et dettes à un an au plus</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_5" model="account.account.template">
-  <field name="code">5</field>
-  <field name="name">Placements de trésorerie et disponible</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_6" model="account.account.template">
-  <field name="code">6</field>
-  <field name="name">Charges</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_7" model="account.account.template">
-  <field name="code">7</field>
-  <field name="name">Produits</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_lu_0"/>
-  <field name="type">view</field>
-</record>
-<record id="account_10" model="account.account.template">
-  <field name="code">10</field>
-  <field name="name">Capital</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_12" model="account.account.template">
-  <field name="code">12</field>
-  <field name="name">Plus-values de réévaluation</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_13" model="account.account.template">
-  <field name="code">13</field>
-  <field name="name">Réserves</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_14" model="account.account.template">
-  <field name="code">14</field>
-  <field name="name">Résultat reporté</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_15" model="account.account.template">
-  <field name="code">15</field>
-  <field name="name">Subsides en capital</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_16" model="account.account.template">
-  <field name="code">16</field>
-  <field name="name">Provisions et impôts différés</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_17" model="account.account.template">
-  <field name="code">17</field>
-  <field name="name">Dettes à plus d&apos;un an</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_20" model="account.account.template">
-  <field name="code">20</field>
-  <field name="name">Frais d&apos;établissement</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_21" model="account.account.template">
-  <field name="code">21</field>
-  <field name="name">Immobilisations incorporelles</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_22" model="account.account.template">
-  <field name="code">22</field>
-  <field name="name">Terrains et constructions</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_23" model="account.account.template">
-  <field name="code">23</field>
-  <field name="name">Installations, machines et outillages</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_24" model="account.account.template">
-  <field name="code">24</field>
-  <field name="name">Mobilier et matériel roulant</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_25" model="account.account.template">
-  <field name="code">25</field>
-  <field name="name">Immobilisation détenues en loc.-fin.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_27" model="account.account.template">
-  <field name="code">27</field>
-  <field name="name">Immobilis. corp. en cours &amp; acptes versé</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_28" model="account.account.template">
-  <field name="code">28</field>
-  <field name="name">Immobilisations financières</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_30" model="account.account.template">
-  <field name="code">30</field>
-  <field name="name">Approvisionnements - matières premières</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_31" model="account.account.template">
-  <field name="code">31</field>
-  <field name="name">Approvisionnements et fournitures</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_32" model="account.account.template">
-  <field name="code">32</field>
-  <field name="name">En cours de fabrication</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_33" model="account.account.template">
-  <field name="code">33</field>
-  <field name="name">Produits finis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_34" model="account.account.template">
-  <field name="code">34</field>
-  <field name="name">Marchandises</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_36" model="account.account.template">
-  <field name="code">36</field>
-  <field name="name">Acomptes versés sur achats pour stocks</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_3"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_40" model="account.account.template">
-  <field name="code">40</field>
-  <field name="name">Créances commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_41" model="account.account.template">
-  <field name="code">41</field>
-  <field name="name">Autres créances à - d&apos;un an</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_42" model="account.account.template">
-  <field name="code">42</field>
-  <field name="name">Dettes à + d&apos;1 an échéant dans l&apos;année</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_43" model="account.account.template">
-  <field name="code">43</field>
-  <field name="name">Dettes financières</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_44" model="account.account.template">
-  <field name="code">44</field>
-  <field name="name">Dettes commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_45" model="account.account.template">
-  <field name="code">45</field>
-  <field name="name">Dettes fiscales, salariales et sociales</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_47" model="account.account.template">
-  <field name="code">47</field>
-  <field name="name">Dettes suite à l&apos;affect. des résultats</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_48" model="account.account.template">
-  <field name="code">48</field>
-  <field name="name">Dettes diverses</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_49" model="account.account.template">
-  <field name="code">49</field>
-  <field name="name">Comptes de régularisation et cptes d&apos;att</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_51" model="account.account.template">
-  <field name="code">51</field>
-  <field name="name">Actions et parts</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_52" model="account.account.template">
-  <field name="code">52</field>
-  <field name="name">Titres à revenu fixe</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_53" model="account.account.template">
-  <field name="code">53</field>
-  <field name="name">Dépôts à terme</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_55" model="account.account.template">
-  <field name="code">55</field>
-  <field name="name">Etablissements de crédit</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_56" model="account.account.template">
-  <field name="code">56</field>
-  <field name="name">Ccp</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_57" model="account.account.template">
-  <field name="code">57</field>
-  <field name="name">Caisses</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_60" model="account.account.template">
-  <field name="code">60</field>
-  <field name="name">Approvisionnements et marchandises</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_61" model="account.account.template">
-  <field name="code">61</field>
-  <field name="name">Services et biens divers</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_62" model="account.account.template">
-  <field name="code">62</field>
-  <field name="name">Rémunérations, charges soc. et pensions</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_64" model="account.account.template">
-  <field name="code">64</field>
-  <field name="name">Autres charges d&apos;exploitation</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_65" model="account.account.template">
-  <field name="code">65</field>
-  <field name="name">Charges financières</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_66" model="account.account.template">
-  <field name="code">66</field>
-  <field name="name">Charges exceptionnelles</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_67" model="account.account.template">
-  <field name="code">67</field>
-  <field name="name">Impôts sur le résultat</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_70" model="account.account.template">
-  <field name="code">70</field>
-  <field name="name">Chiffre d&apos;affaires</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">view</field>
-</record>
-<record id="account_71" model="account.account.template">
-  <field name="code">71</field>
-  <field name="name">Variation des stocks &amp; comm. en cours</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">view</field>
-</record>
-<record id="account_74" model="account.account.template">
-  <field name="code">74</field>
-  <field name="name">Autres produits d&apos;exploitation</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">view</field>
-</record>
-<record id="account_75" model="account.account.template">
-  <field name="code">75</field>
-  <field name="name">Produits financiers</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">view</field>
-</record>
-<record id="account_77" model="account.account.template">
-  <field name="code">77</field>
-  <field name="name">Régul. d&apos;impôts &amp; reprises prov. fisc.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">view</field>
-</record>
-<record id="account_140" model="account.account.template">
-  <field name="code">140</field>
-  <field name="name">Bénéfice reporté</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_14"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_175" model="account.account.template">
-  <field name="code">175</field>
-  <field name="name">Dettes commerciales</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_200" model="account.account.template">
-  <field name="code">200</field>
-  <field name="name">Frais de constitution et d&apos;augm. capital</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_20"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_201" model="account.account.template">
-  <field name="code">201</field>
-  <field name="name">Frais d&apos;augmentation de capital</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_20"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_202" model="account.account.template">
-  <field name="code">202</field>
-  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_20"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_203" model="account.account.template">
-  <field name="code">203</field>
-  <field name="name">Autres frais d&apos;établissement</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_20"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_204" model="account.account.template">
-  <field name="code">204</field>
-  <field name="name">Frais de restructuration</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_20"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_210" model="account.account.template">
-  <field name="code">210</field>
-  <field name="name">Frais de recherche et de développement</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_21"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_211" model="account.account.template">
-  <field name="code">211</field>
-  <field name="name">Concessions, brevets et licences</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_21"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_212" model="account.account.template">
-  <field name="code">212</field>
-  <field name="name">Fonds de commerce</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_21"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_220" model="account.account.template">
-  <field name="code">220</field>
-  <field name="name">Terrains</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_22"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_221" model="account.account.template">
-  <field name="code">221</field>
-  <field name="name">Constructions</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_22"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_222" model="account.account.template">
-  <field name="code">222</field>
-  <field name="name">Terrains bâtis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_22"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_223" model="account.account.template">
-  <field name="code">223</field>
-  <field name="name">Autres droits réels sur des immeubles</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_22"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_230" model="account.account.template">
-  <field name="code">230</field>
-  <field name="name">Installations</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_231" model="account.account.template">
-  <field name="code">231</field>
-  <field name="name">Machines</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_240" model="account.account.template">
-  <field name="code">240</field>
-  <field name="name">Installation gen, agencements,..</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_24"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_241" model="account.account.template">
-  <field name="code">241</field>
-  <field name="name">Mobilier</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_24"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_242" model="account.account.template">
-  <field name="code">242</field>
-  <field name="name">Matériel roulant</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_24"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_280" model="account.account.template">
-  <field name="code">280</field>
-  <field name="name">Participation dans des entreprises liées</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_281" model="account.account.template">
-  <field name="code">281</field>
-  <field name="name">Créances sur des entreprises liées</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_282" model="account.account.template">
-  <field name="code">282</field>
-  <field name="name">Participations entr. avec lien particip.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_283" model="account.account.template">
-  <field name="code">283</field>
-  <field name="name">Créances / entrepr. avec lien particip.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_290" model="account.account.template">
-  <field name="code">290</field>
-  <field name="name">Créances commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_291" model="account.account.template">
-  <field name="code">291</field>
-  <field name="name">Autres créances</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_411" model="account.account.template">
-  <field name="code">411</field>
-  <field name="name">T.v.a en amont</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_425" model="account.account.template">
-  <field name="code">425</field>
-  <field name="name">Dettes commerciales échéant ds l&apos;année</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_451" model="account.account.template">
-  <field name="code">451</field>
-  <field name="name">T.v.a. en aval</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_452" model="account.account.template">
-  <field name="code">452</field>
-  <field name="name">Impôts et taxes à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_512" model="account.account.template">
-  <field name="code">512</field>
-  <field name="name">Actions &amp; parts - options acquises</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_51"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_550" model="account.account.template">
-  <field name="code">550</field>
-  <field name="name">Comptes courants bancaires</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_55"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_609" model="account.account.template">
-  <field name="code">609</field>
-  <field name="name">Variation des stocks</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_610" model="account.account.template">
-  <field name="code">610</field>
-  <field name="name">Loyers et charges locatives</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_612" model="account.account.template">
-  <field name="code">612</field>
-  <field name="name">Fournitures faites à l&apos;entreprise</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_613" model="account.account.template">
-  <field name="code">613</field>
-  <field name="name">Rétributions de tiers</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_615" model="account.account.template">
-  <field name="code">615</field>
-  <field name="name">publicités</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_620" model="account.account.template">
-  <field name="code">620</field>
-  <field name="name">Rémunérations et avantages soc. directs</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_62"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_621" model="account.account.template">
-  <field name="code">621</field>
-  <field name="name">Charges sociales</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_62"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_624" model="account.account.template">
-  <field name="code">624</field>
-  <field name="name">Pensions</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_62"/>
-</record>
-<record id="account_630" model="account.account.template">
-  <field name="code">630</field>
-  <field name="name">Dotations aux corrections de val./immob.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_631" model="account.account.template">
-  <field name="code">631</field>
-  <field name="name">Dotations aux correct. de val./stocks</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_632" model="account.account.template">
-  <field name="code">632</field>
-  <field name="name">Dot. cor. val s/en-cours,pr fini</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_633" model="account.account.template">
-  <field name="code">633</field>
-  <field name="name">Dotations correct. val./cr. comm. +1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_634" model="account.account.template">
-  <field name="code">634</field>
-  <field name="name">Dotations correct. val./cr. comm. -1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_635" model="account.account.template">
-  <field name="code">635</field>
-  <field name="name">Provisions pour pensions et oblig. sim.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_636" model="account.account.template">
-  <field name="code">636</field>
-  <field name="name">Provisions pour grosses réparations</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_637" model="account.account.template">
-  <field name="code">637</field>
-  <field name="name">Provisions pour autres risques &amp; charges</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_640" model="account.account.template">
-  <field name="code">640</field>
-  <field name="name">Taxes et impôts directs</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_64"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_651" model="account.account.template">
-  <field name="code">651</field>
-  <field name="name">Réductions de valeur / actifs circulants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_660" model="account.account.template">
-  <field name="code">660</field>
-  <field name="name">Dotations aux corrections de val. except</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_661" model="account.account.template">
-  <field name="code">661</field>
-  <field name="name">Dotations aux corrections de val./financ</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_662" model="account.account.template">
-  <field name="code">662</field>
-  <field name="name">Provisions pour risques &amp; charges except</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type" >view</field>
-</record>
-<record id="account_750" model="account.account.template">
-  <field name="code">750</field>
-  <field name="name">Produits des immob. financières</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">view</field>
-</record>
-<record id="account_751" model="account.account.template">
-  <field name="code">751</field>
-  <field name="name">Produits des actifs circulants</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">view</field>
-</record>
-<record id="account_1750" model="account.account.template">
-  <field name="code">1750</field>
-  <field name="name">Fournisseurs - dettes en compte</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_175"/>
-  <field name="type">view</field>
-</record>
-<record id="account_1751" model="account.account.template">
-  <field name="code">1751</field>
-  <field name="name">Effets à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_175"/>
-  <field name="type">view</field>
-</record>
-<record id="account_6120" model="account.account.template">
-  <field name="code">6120</field>
-  <field name="name">Eau, gaz, électricité, carburants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_612"/>
-  <field name="type">view</field>
-</record>
-<record id="account_6123" model="account.account.template">
-  <field name="code">6123</field>
-  <field name="name">Téléphone, télégrammes, frais post.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_612"/>
-  <field name="type">view</field>
-</record>
-<record id="account_100000" model="account.account.template">
-  <field name="code">100000</field>
-  <field name="name">Capital souscrit</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_10"/>
-  <field name="type">other</field>
-</record>
-<record id="account_101000" model="account.account.template">
-  <field name="code">101000</field>
-  <field name="name">Capital non appelé (-)</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_10"/>
-  <field name="type">other</field>
-</record>
-<record id="account_109000" model="account.account.template">
-  <field name="code">109000</field>
-  <field name="name">Compte de l&apos;exploitant</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_10"/>
-  <field name="type">other</field>
-</record>
-<record id="account_110000" model="account.account.template">
-  <field name="code">110000</field>
-  <field name="name">Primes d&apos;émission</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type">other</field>
-</record>
-<record id="account_120000" model="account.account.template">
-  <field name="code">120000</field>
-  <field name="name">Plus-values de rééval. sur immob. incorp</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_12"/>
-  <field name="type">other</field>
-</record>
-<record id="account_121000" model="account.account.template">
-  <field name="code">121000</field>
-  <field name="name">Plus-values de rééval. sur immob. corp.</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_12"/>
-  <field name="type">other</field>
-</record>
-<record id="account_122000" model="account.account.template">
-  <field name="code">122000</field>
-  <field name="name">Plus-values de rééval. sur immob. fin.</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_12"/>
-  <field name="type">other</field>
-</record>
-<record id="account_123000" model="account.account.template">
-  <field name="code">123000</field>
-  <field name="name">Plus-values de réévaluation sur stocks</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_12"/>
-  <field name="type">other</field>
-</record>
-<record id="account_124000" model="account.account.template">
-  <field name="code">124000</field>
-  <field name="name">Reprises de réd. de val./plac. de très.</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_12"/>
-  <field name="type">other</field>
-</record>
-<record id="account_130000" model="account.account.template">
-  <field name="code">130000</field>
-  <field name="name">Réserve légale</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_13"/>
-  <field name="type">other</field>
-</record>
-<record id="account_131000" model="account.account.template">
-  <field name="code">131000</field>
-  <field name="name">Réserves indisponibles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_13"/>
-  <field name="type">other</field>
-</record>
-<record id="account_132000" model="account.account.template">
-  <field name="code">132000</field>
-  <field name="name">Réserves immunisées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_13"/>
-  <field name="type">other</field>
-</record>
-<record id="account_133000" model="account.account.template">
-  <field name="code">133000</field>
-  <field name="name">Réserves disponibles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_13"/>
-  <field name="type">other</field>
-</record>
-<record id="account_134000" model="account.account.template">
-  <field name="code">134000</field>
-  <field name="name">Autres reserves</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_13"/>
-  <field name="type">other</field>
-</record>
-<record id="account_140000" model="account.account.template">
-  <field name="code">140000</field>
-  <field name="name">Résultats reportés</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_140"/>
-  <field name="type">other</field>
-</record>
-<record id="account_140100" model="account.account.template">
-  <field name="code">140100</field>
-  <field name="name">Bénéfice de l&apos;exercice</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_140"/>
-  <field name="type">other</field>
-</record>
-<record id="account_140200" model="account.account.template">
-  <field name="code">140200</field>
-  <field name="name">Perte de l&apos;exercice</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_140"/>
-  <field name="type">other</field>
-</record>
-<record id="account_141000" model="account.account.template">
-  <field name="code">141000</field>
-  <field name="name">Perte reportée</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_14"/>
-  <field name="type">other</field>
-</record>
-<record id="account_150000" model="account.account.template">
-  <field name="code">150000</field>
-  <field name="name">Subsides en cap. - montants obtenus</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_15"/>
-  <field name="type">other</field>
-</record>
-<record id="account_151000" model="account.account.template">
-  <field name="code">151000</field>
-  <field name="name">Subsides-montants transf. aux résultats</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_15"/>
-  <field name="type">other</field>
-</record>
-<record id="account_160000" model="account.account.template">
-  <field name="code">160000</field>
-  <field name="name">Provisions pour pensions</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_161000" model="account.account.template">
-  <field name="code">161000</field>
-  <field name="name">Provisions pour charges fiscales</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_162000" model="account.account.template">
-  <field name="code">162000</field>
-  <field name="name">Provisions pr grosses rép. &amp; gros entr.</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_163000" model="account.account.template">
-  <field name="code">163000</field>
-  <field name="name">Provisions pour rente viagère</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_164000" model="account.account.template">
-  <field name="code">164000</field>
-  <field name="name">Provisions pr sûretés pers. et réelles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_165000" model="account.account.template">
-  <field name="code">165000</field>
-  <field name="name">Provisions diverses</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_165400" model="account.account.template">
-  <field name="code">165400</field>
-  <field name="name">Provisions pour autres risques &amp; charges</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_166000" model="account.account.template">
-  <field name="code">166000</field>
-  <field name="name">Provisions pour charges de commandes</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_168000" model="account.account.template">
-  <field name="code">168000</field>
-  <field name="name">Impôts différés</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_169000" model="account.account.template">
-  <field name="code">169000</field>
-  <field name="name">Autres provisions</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_16"/>
-  <field name="type">other</field>
-</record>
-<record id="account_170000" model="account.account.template">
-  <field name="code">170000</field>
-  <field name="name">Emprunts convertibles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_171000" model="account.account.template">
-  <field name="code">171000</field>
-  <field name="name">Emprunts obligataires non convertibles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_172000" model="account.account.template">
-  <field name="code">172000</field>
-  <field name="name">Dettes de loc. - financ. et assimilées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_173000" model="account.account.template">
-  <field name="code">173000</field>
-  <field name="name">Etablissements de crédit</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_174000" model="account.account.template">
-  <field name="code">174000</field>
-  <field name="name">Autres emprunts</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_175000" model="account.account.template">
-  <field name="code">175000</field>
-  <field name="name">Fournisseurs - entreprises apparentées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1750"/>
-  <field name="type">other</field>
-</record>
-<record id="account_175010" model="account.account.template">
-  <field name="code">175010</field>
-  <field name="name">Dettes en cpte  - fourniss. ordinaires</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1750"/>
-  <field name="type">other</field>
-</record>
-<record id="account_175100" model="account.account.template">
-  <field name="code">175100</field>
-  <field name="name">Effets à payer - entreprises apparentées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1751"/>
-  <field name="type">other</field>
-</record>
-<record id="account_175110" model="account.account.template">
-  <field name="code">175110</field>
-  <field name="name">Effets à payer - fournisseurs ordinaires</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_1751"/>
-  <field name="type">other</field>
-</record>
-<record id="account_176000" model="account.account.template">
-  <field name="code">176000</field>
-  <field name="name">Acomptes reçus sur commandes</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_177100" model="account.account.template">
-  <field name="code">177100</field>
-  <field name="name">Entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_177200" model="account.account.template">
-  <field name="code">177200</field>
-  <field name="name">Lien de participation</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_178000" model="account.account.template">
-  <field name="code">178000</field>
-  <field name="name">Cautionnements reçus en numéraire</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_179000" model="account.account.template">
-  <field name="code">179000</field>
-  <field name="name">Dettes diverses</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_17"/>
-  <field name="type">other</field>
-</record>
-<record id="account_180000" model="account.account.template">
-  <field name="code">180000</field>
-  <field name="name">Comptes de liaison établiss. &amp; succurs.</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_1"/>
-  <field name="type">other</field>
-</record>
-<record id="account_200000" model="account.account.template">
-  <field name="code">200000</field>
-  <field name="name">Frais de constitution</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_200"/>
-  <field name="type">other</field>
-</record>
-<record id="account_200900" model="account.account.template">
-  <field name="code">200900</field>
-  <field name="name">Amort s/fr de constitution</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_200"/>
-  <field name="type">other</field>
-</record>
-<record id="account_201000" model="account.account.template">
-  <field name="code">201000</field>
-  <field name="name">Frais d&apos;augmentation de capital</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_201"/>
-  <field name="type">other</field>
-</record>
-<record id="account_201900" model="account.account.template">
-  <field name="code">201900</field>
-  <field name="name">Amort s/fr d&apos;augmentation du capital</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_201"/>
-  <field name="type">other</field>
-</record>
-<record id="account_202000" model="account.account.template">
-  <field name="code">202000</field>
-  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_202"/>
-  <field name="type">other</field>
-</record>
-<record id="account_202900" model="account.account.template">
-  <field name="code">202900</field>
-  <field name="name">Amort s/fr d&apos;émission d&apos;emprunts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_202"/>
-  <field name="type">other</field>
-</record>
-<record id="account_203000" model="account.account.template">
-  <field name="code">203000</field>
-  <field name="name">Autres frais d&apos;établissement</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_203"/>
-  <field name="type">other</field>
-</record>
-<record id="account_203900" model="account.account.template">
-  <field name="code">203900</field>
-  <field name="name">Amort s/autres fr d&apos;établissement</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_203"/>
-  <field name="type">other</field>
-</record>
-<record id="account_204000" model="account.account.template">
-  <field name="code">204000</field>
-  <field name="name">Frais de restructuration</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_204"/>
-  <field name="type">other</field>
-</record>
-<record id="account_204900" model="account.account.template">
-  <field name="code">204900</field>
-  <field name="name">Amort s/fr de restructuration</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_204"/>
-  <field name="type">other</field>
-</record>
-<record id="account_210000" model="account.account.template">
-  <field name="code">210000</field>
-  <field name="name">Frais de recherche et développement</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_210"/>
-  <field name="type">other</field>
-</record>
-<record id="account_210900" model="account.account.template">
-  <field name="code">210900</field>
-  <field name="name">Amort. s/fr de recherche et développemen</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_210"/>
-  <field name="type">other</field>
-</record>
-<record id="account_211100" model="account.account.template">
-  <field name="code">211100</field>
-  <field name="name">Concessions, brevet à titre onéreux</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_211"/>
-  <field name="type">other</field>
-</record>
-<record id="account_211190" model="account.account.template">
-  <field name="code">211190</field>
-  <field name="name">Amort. s/concession, brevet acquis</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_211"/>
-  <field name="type">other</field>
-</record>
-<record id="account_211200" model="account.account.template">
-  <field name="code">211200</field>
-  <field name="name">Conc., brevets créés par l&apos;entr. même</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_211"/>
-  <field name="type">other</field>
-</record>
-<record id="account_211290" model="account.account.template">
-  <field name="code">211290</field>
-  <field name="name">Amort. s/concession, brevets créés</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_211"/>
-  <field name="type">other</field>
-</record>
-<record id="account_212000" model="account.account.template">
-  <field name="code">212000</field>
-  <field name="name">Fonds de commerce</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_212"/>
-  <field name="type">other</field>
-</record>
-<record id="account_212900" model="account.account.template">
-  <field name="code">212900</field>
-  <field name="name">Amort s/fonds de commerce</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_212"/>
-  <field name="type">other</field>
-</record>
-<record id="account_213000" model="account.account.template">
-  <field name="code">213000</field>
-  <field name="name">Acomptes versés s/immob. incorp</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_21"/>
-  <field name="type">other</field>
-</record>
-<record id="account_214000" model="account.account.template">
-  <field name="code">214000</field>
-  <field name="name">Surprix afférent à l&apos;acquisit. d&apos;1 part.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_21"/>
-  <field name="type">other</field>
-</record>
-<record id="account_220000" model="account.account.template">
-  <field name="code">220000</field>
-  <field name="name">Terrains</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_220"/>
-  <field name="type">other</field>
-</record>
-<record id="account_220800" model="account.account.template">
-  <field name="code">220800</field>
-  <field name="name">Plus-values actées sur terrains</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_220"/>
-  <field name="type">other</field>
-</record>
-<record id="account_220900" model="account.account.template">
-  <field name="code">220900</field>
-  <field name="name">Réduction de valeur sur terrains</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_220"/>
-  <field name="type">other</field>
-</record>
-<record id="account_221800" model="account.account.template">
-  <field name="code">221800</field>
-  <field name="name">Plus-values actées sur constructions</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_221"/>
-  <field name="type">other</field>
-</record>
-<record id="account_221900" model="account.account.template">
-  <field name="code">221900</field>
-  <field name="name">Amort. sur constructions</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_221"/>
-  <field name="type">other</field>
-</record>
-<record id="account_222800" model="account.account.template">
-  <field name="code">222800</field>
-  <field name="name">Plus-values actées s/terrains bâtis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_222"/>
-  <field name="type">other</field>
-</record>
-<record id="account_222900" model="account.account.template">
-  <field name="code">222900</field>
-  <field name="name">Amort. sur terrains bâtis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_222"/>
-  <field name="type">other</field>
-</record>
-<record id="account_223800" model="account.account.template">
-  <field name="code">223800</field>
-  <field name="name">+values actées s/autres droits</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_223"/>
-  <field name="type">other</field>
-</record>
-<record id="account_223900" model="account.account.template">
-  <field name="code">223900</field>
-  <field name="name">Amort s/autres droits réels</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_223"/>
-  <field name="type">other</field>
-</record>
-<record id="account_230000" model="account.account.template">
-  <field name="code">230000</field>
-  <field name="name">Installations techniques</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_230"/>
-  <field name="type">other</field>
-</record>
-<record id="account_230900" model="account.account.template">
-  <field name="code">230900</field>
-  <field name="name">Amort s/installations techniques</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_230"/>
-  <field name="type">other</field>
-</record>
-<record id="account_231000" model="account.account.template">
-  <field name="code">231000</field>
-  <field name="name">Machines</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_231"/>
-  <field name="type">other</field>
-</record>
-<record id="account_231900" model="account.account.template">
-  <field name="code">231900</field>
-  <field name="name">Amortissement s/machines</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_231"/>
-  <field name="type">other</field>
-</record>
-<record id="account_232000" model="account.account.template">
-  <field name="code">232000</field>
-  <field name="name">Outillage</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type">other</field>
-</record>
-<record id="account_233000" model="account.account.template">
-  <field name="code">233000</field>
-  <field name="name">Pièces de rechange</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type">other</field>
-</record>
-<record id="account_238000" model="account.account.template">
-  <field name="code">238000</field>
-  <field name="name">Plus-values actées sur i./m./o.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type">other</field>
-</record>
-<record id="account_239000" model="account.account.template">
-  <field name="code">239000</field>
-  <field name="name">Amortissements sur i./m./o.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_23"/>
-  <field name="type">other</field>
-</record>
-<record id="account_240000" model="account.account.template">
-  <field name="code">240000</field>
-  <field name="name">Installation gen, agencements,..</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_240"/>
-  <field name="type">other</field>
-</record>
-<record id="account_240900" model="account.account.template">
-  <field name="code">240900</field>
-  <field name="name">Amort s/autres installations,outillage</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_240"/>
-  <field name="type">other</field>
-</record>
-<record id="account_241000" model="account.account.template">
-  <field name="code">241000</field>
-  <field name="name">Mobilier</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_241"/>
-  <field name="type">other</field>
-</record>
-<record id="account_241900" model="account.account.template">
-  <field name="code">241900</field>
-  <field name="name">Amort. sur mobilier</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_241"/>
-  <field name="type">other</field>
-</record>
-<record id="account_242000" model="account.account.template">
-  <field name="code">242000</field>
-  <field name="name">Matériel roulant</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_242"/>
-  <field name="type">other</field>
-</record>
-<record id="account_242900" model="account.account.template">
-  <field name="code">242900</field>
-  <field name="name">Amort. s/matériel roulant</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_242"/>
-  <field name="type">other</field>
-</record>
-<record id="account_243000" model="account.account.template">
-  <field name="code">243000</field>
-  <field name="name">Matériel de bureau</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_24"/>
-  <field name="type">other</field>
-</record>
-<record id="account_243900" model="account.account.template">
-  <field name="code">243900</field>
-  <field name="name">Amort. s/matériel de bureau</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_24"/>
-  <field name="type">other</field>
-</record>
-<record id="account_250000" model="account.account.template">
-  <field name="code">250000</field>
-  <field name="name">Terrains et constructions en loc.-fin.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_25"/>
-  <field name="type">other</field>
-</record>
-<record id="account_251000" model="account.account.template">
-  <field name="code">251000</field>
-  <field name="name">Install., machines &amp; out. en loc.-fin.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_25"/>
-  <field name="type">other</field>
-</record>
-<record id="account_252000" model="account.account.template">
-  <field name="code">252000</field>
-  <field name="name">Mobilier et mat. roulant en loc.-fin.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_25"/>
-  <field name="type">other</field>
-</record>
-<record id="account_260000" model="account.account.template">
-  <field name="code">260000</field>
-  <field name="name">Autres immobilisations corporelles</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_2"/>
-  <field name="type">other</field>
-</record>
-<record id="account_270000" model="account.account.template">
-  <field name="code">270000</field>
-  <field name="name">Immobilisations en cours</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_27"/>
-  <field name="type">other</field>
-</record>
-<record id="account_271000" model="account.account.template">
-  <field name="code">271000</field>
-  <field name="name">Avances &amp; acptes versés / immob.en cours</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_27"/>
-  <field name="type">other</field>
-</record>
-<record id="account_280000" model="account.account.template">
-  <field name="code">280000</field>
-  <field name="name">Parts dans des entreprises  liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_280"/>
-  <field name="type">other</field>
-</record>
-<record id="account_280100" model="account.account.template">
-  <field name="code">280100</field>
-  <field name="name">Montants non appelés</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_280"/>
-  <field name="type">other</field>
-</record>
-<record id="account_280800" model="account.account.template">
-  <field name="code">280800</field>
-  <field name="name">+values actées s/parts entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_280"/>
-  <field name="type">other</field>
-</record>
-<record id="account_280900" model="account.account.template">
-  <field name="code">280900</field>
-  <field name="name">Réduction de valeur s/parts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_280"/>
-  <field name="type">other</field>
-</record>
-<record id="account_281000" model="account.account.template">
-  <field name="code">281000</field>
-  <field name="name">Créances s/des entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_281"/>
-  <field name="type">other</field>
-</record>
-<record id="account_281100" model="account.account.template">
-  <field name="code">281100</field>
-  <field name="name">Effets à recevoir</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_281"/>
-  <field name="type">other</field>
-</record>
-<record id="account_281700" model="account.account.template">
-  <field name="code">281700</field>
-  <field name="name">Créances douteuses (entreprises liées)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_281"/>
-  <field name="type">other</field>
-</record>
-<record id="account_281900" model="account.account.template">
-  <field name="code">281900</field>
-  <field name="name">Réduction de valeur s/cré. entre. liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_281"/>
-  <field name="type">other</field>
-</record>
-<record id="account_282000" model="account.account.template">
-  <field name="code">282000</field>
-  <field name="name">Participations</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_282"/>
-  <field name="type">other</field>
-</record>
-<record id="account_282100" model="account.account.template">
-  <field name="code">282100</field>
-  <field name="name">Montants non appelés</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_282"/>
-  <field name="type">other</field>
-</record>
-<record id="account_282800" model="account.account.template">
-  <field name="code">282800</field>
-  <field name="name">+values actées s/participations</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_282"/>
-  <field name="type">other</field>
-</record>
-<record id="account_282900" model="account.account.template">
-  <field name="code">282900</field>
-  <field name="name">Réduction de valeur s/participations</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_282"/>
-  <field name="type">other</field>
-</record>
-<record id="account_283000" model="account.account.template">
-  <field name="code">283000</field>
-  <field name="name">Créances s/entrepr. lien de particip.</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_283"/>
-  <field name="type">other</field>
-</record>
-<record id="account_283100" model="account.account.template">
-  <field name="code">283100</field>
-  <field name="name">Effets à recevoir</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_283"/>
-  <field name="type">other</field>
-</record>
-<record id="account_283200" model="account.account.template">
-  <field name="code">283200</field>
-  <field name="name">Titres à revenu fixe</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_283"/>
-  <field name="type">other</field>
-</record>
-<record id="account_283700" model="account.account.template">
-  <field name="code">283700</field>
-  <field name="name">Créances douteuses (s/participations)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_283"/>
-  <field name="type">other</field>
-</record>
-<record id="account_283900" model="account.account.template">
-  <field name="code">283900</field>
-  <field name="name">Réductions de valeur s/cr particip.</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_283"/>
-  <field name="type">other</field>
-</record>
-<record id="account_284000" model="account.account.template">
-  <field name="code">284000</field>
-  <field name="name">Titres à caractère d&apos;immobilisation</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type">other</field>
-</record>
-<record id="account_285000" model="account.account.template">
-  <field name="code">285000</field>
-  <field name="name">Autres prêts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type">other</field>
-</record>
-<record id="account_286000" model="account.account.template">
-  <field name="code">286000</field>
-  <field name="name">Actions ou parts propres</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type">other</field>
-</record>
-<record id="account_288000" model="account.account.template">
-  <field name="code">288000</field>
-  <field name="name">Cautionnements versés en numéraire</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_28"/>
-  <field name="type">other</field>
-</record>
-<record id="account_290000" model="account.account.template">
-  <field name="code">290000</field>
-  <field name="name">Créances commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_290"/>
-  <field name="type">other</field>
-</record>
-<record id="account_290100" model="account.account.template">
-  <field name="code">290100</field>
-  <field name="name">Effets à recevoir</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_290"/>
-  <field name="type">other</field>
-</record>
-<record id="account_290600" model="account.account.template">
-  <field name="code">290600</field>
-  <field name="name">Acomptes versés</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_290"/>
-  <field name="type">other</field>
-</record>
-<record id="account_290700" model="account.account.template">
-  <field name="code">290700</field>
-  <field name="name">Créances douteuses s/cr commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_290"/>
-  <field name="type">other</field>
-</record>
-<record id="account_290900" model="account.account.template">
-  <field name="code">290900</field>
-  <field name="name">Réduction de valeur s/cr commerciales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_290"/>
-  <field name="type">other</field>
-</record>
-<record id="account_291000" model="account.account.template">
-  <field name="code">291000</field>
-  <field name="name">Autres créances</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_291"/>
-  <field name="type">other</field>
-</record>
-<record id="account_291100" model="account.account.template">
-  <field name="code">291100</field>
-  <field name="name">Effets à recevoir</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_291"/>
-  <field name="type">other</field>
-</record>
-<record id="account_291700" model="account.account.template">
-  <field name="code">291700</field>
-  <field name="name">Créances douteuses s/autres créances</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_291"/>
-  <field name="type">other</field>
-</record>
-<record id="account_291900" model="account.account.template">
-  <field name="code">291900</field>
-  <field name="name">Réduction de valeur s/autres créances</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_291"/>
-  <field name="type">other</field>
-</record>
-<record id="account_300000" model="account.account.template">
-  <field name="code">300000</field>
-  <field name="name">Stocks matières premières val. d&apos;acquis.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_30"/>
-  <field name="type">other</field>
-</record>
-<record id="account_309000" model="account.account.template">
-  <field name="code">309000</field>
-  <field name="name">Réduction de valeur s/mat. premières</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_30"/>
-  <field name="type">other</field>
-</record>
-<record id="account_310000" model="account.account.template">
-  <field name="code">310000</field>
-  <field name="name">Matières consommables</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_31"/>
-  <field name="type">other</field>
-</record>
-<record id="account_310600" model="account.account.template">
-  <field name="code">310600</field>
-  <field name="name">Emballages commerciaux</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_31"/>
-  <field name="type">other</field>
-</record>
-<record id="account_319000" model="account.account.template">
-  <field name="code">319000</field>
-  <field name="name">Réd. de val. - stocks fournitures (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_31"/>
-  <field name="type">other</field>
-</record>
-<record id="account_320000" model="account.account.template">
-  <field name="code">320000</field>
-  <field name="name">En cours de fabrication - val. d&apos;acquis.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_32"/>
-  <field name="type">other</field>
-</record>
-<record id="account_329000" model="account.account.template">
-  <field name="code">329000</field>
-  <field name="name">Réductions de valeur / en cours (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_32"/>
-  <field name="type">other</field>
-</record>
-<record id="account_330000" model="account.account.template">
-  <field name="code">330000</field>
-  <field name="name">Valeur d&apos;acquisition des produits finis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_33"/>
-  <field name="type">other</field>
-</record>
-<record id="account_339000" model="account.account.template">
-  <field name="code">339000</field>
-  <field name="name">Réduction de val. / produits finis (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_33"/>
-  <field name="type">other</field>
-</record>
-<record id="account_340000" model="account.account.template">
-  <field name="code">340000</field>
-  <field name="name">Stocks marchandises - valeur d&apos;acquis.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_34"/>
-  <field name="type">other</field>
-</record>
-<record id="account_349000" model="account.account.template">
-  <field name="code">349000</field>
-  <field name="name">Réd. de val. / stocks marchandises (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_34"/>
-  <field name="type">other</field>
-</record>
-<record id="account_360000" model="account.account.template">
-  <field name="code">360000</field>
-  <field name="name">Acomptes versés / achats pour stocks</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_36"/>
-  <field name="type">other</field>
-</record>
-<record id="account_369000" model="account.account.template">
-  <field name="code">369000</field>
-  <field name="name">Réd. de val. / acptes versés stocks (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_36"/>
-  <field name="type">other</field>
-</record>
-<record id="account_400000" model="account.account.template">
-  <field name="code">400000</field>
-  <field name="name">Clients</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">other</field>
-</record>
-<record id="account_401000" model="account.account.template">
-  <field name="code">401000</field>
-  <field name="name">Effets à recevoir - clients</field>
-  <field name="user_type" ref="account_type_asset"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">receivable</field>
-
-</record>
-<record id="account_403000" model="account.account.template">
-  <field name="code">403000</field>
-  <field name="name">Créances s/entreprises apparentées</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">receivable</field>
-</record>
-<record id="account_404000" model="account.account.template">
-  <field name="code">404000</field>
-  <field name="name">Produits à recevoir (factures à établir)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">other</field>
-</record>
-<record id="account_406000" model="account.account.template">
-  <field name="code">406000</field>
-  <field name="name">Acomptes versés aux fournisseurs</field>
-  <field name="user_type" ref="account_type_creances"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_407000" model="account.account.template">
-  <field name="code">407000</field>
-  <field name="name">Créances commerciales douteuses</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">other</field>
-</record>
-<record id="account_408000" model="account.account.template">
-  <field name="code">408000</field>
-  <field name="name">Ecarts de conversion de devises/créances</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">other</field>
-</record>
-<record id="account_409000" model="account.account.template">
-  <field name="code">409000</field>
-  <field name="name">Réductions de valeur / créances comm.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_40"/>
-  <field name="type">other</field>
-</record>
-<record id="account_410000" model="account.account.template">
-  <field name="code">410000</field>
-  <field name="name">Capital appelé, non versé</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_411000" model="account.account.template">
-  <field name="code">411000</field>
-  <field name="name">T.v.a en amont</field>
-  <field name="user_type" ref="account_type_asset"/>
-  <field name="reconcile">True</field>
-  <field name="parent_id" ref="account_411"/>
-  <field name="type">other</field>
-</record>
-<record id="account_411100" model="account.account.template">
-  <field name="code">411100</field>
-  <field name="name">T.v.a soumise à l&apos;origine amont</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_411"/>
-  <field name="type">other</field>
-</record>
-<record id="account_411500" model="account.account.template">
-  <field name="code">411500</field>
-  <field name="name">Compte courant tva</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_411"/>
-  <field name="type">other</field>
-</record>
-<record id="account_412000" model="account.account.template">
-  <field name="code">412000</field>
-  <field name="name">Impots et vers. fiscaux à récupérer</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_413100" model="account.account.template">
-  <field name="code">413100</field>
-  <field name="name">Autres créances sur entrepr. liées</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_413200" model="account.account.template">
-  <field name="code">413200</field>
-  <field name="name">Autres créances / entrepr. apparentées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_414000" model="account.account.template">
-  <field name="code">414000</field>
-  <field name="name">Produits à recevoir (non commerciaux)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_416000" model="account.account.template">
-  <field name="code">416000</field>
-  <field name="name">Créances diverses</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_417000" model="account.account.template">
-  <field name="code">417000</field>
-  <field name="name">Créances douteuses</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_418000" model="account.account.template">
-  <field name="code">418000</field>
-  <field name="name">Cautionnements versés en numéraire</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_419000" model="account.account.template">
-  <field name="code">419000</field>
-  <field name="name">Réductions de val. / autres créances (-)</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_41"/>
-  <field name="type">other</field>
-</record>
-<record id="account_420000" model="account.account.template">
-  <field name="code">420000</field>
-  <field name="name">Emprunts obligataires convert.</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_421000" model="account.account.template">
-  <field name="code">421000</field>
-  <field name="name">Emprunts oblig. non convertibles</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_422000" model="account.account.template">
-  <field name="code">422000</field>
-  <field name="name">Dettes de location-financ. et assimilées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_423000" model="account.account.template">
-  <field name="code">423000</field>
-  <field name="name">Etablissements de crédit</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_424000" model="account.account.template">
-  <field name="code">424000</field>
-  <field name="name">Autres emprunts</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_425000" model="account.account.template">
-  <field name="code">425000</field>
-  <field name="name">Fournisseurs</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_425"/>
-  <field name="type">other</field>
-</record>
-<record id="account_425100" model="account.account.template">
-  <field name="code">425100</field>
-  <field name="name">Effets à payer</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_425"/>
-  <field name="type">other</field>
-</record>
-<record id="account_426000" model="account.account.template">
-  <field name="code">426000</field>
-  <field name="name">Acomptes reçus / commandes éch. ds l&apos;an</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_427100" model="account.account.template">
-  <field name="code">427100</field>
-  <field name="name">Entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_427200" model="account.account.template">
-  <field name="code">427200</field>
-  <field name="name">Lien de participation</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_428000" model="account.account.template">
-  <field name="code">428000</field>
-  <field name="name">Cautionnements reçus en numéraire</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_429000" model="account.account.template">
-  <field name="code">429000</field>
-  <field name="name">Dettes diverses échéant dans l&apos;année</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_42"/>
-  <field name="type">other</field>
-</record>
-<record id="account_430000" model="account.account.template">
-  <field name="code">430000</field>
-  <field name="name">Banques-emprunts en compte à terme fixe</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_43"/>
-  <field name="type">other</field>
-</record>
-<record id="account_431000" model="account.account.template">
-  <field name="code">431000</field>
-  <field name="name">Banques-promesses</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_43"/>
-  <field name="type">other</field>
-</record>
-<record id="account_432000" model="account.account.template">
-  <field name="code">432000</field>
-  <field name="name">Banques-crédit d&apos;acceptation</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_43"/>
-  <field name="type">other</field>
-</record>
-<record id="account_433000" model="account.account.template">
-  <field name="code">433000</field>
-  <field name="name">Banques-dettes en compte courant</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_43"/>
-  <field name="type">other</field>
-</record>
-<record id="account_438000" model="account.account.template">
-  <field name="code">438000</field>
-  <field name="name">Autres emprunts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_43"/>
-  <field name="type">other</field>
-</record>
-<record id="account_440000" model="account.account.template">
-  <field name="code">440000</field>
-  <field name="name">Fournisseurs</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_44"/>
-  <field name="type">other</field>
-</record>
-<record id="account_441000" model="account.account.template">
-  <field name="code">441000</field>
-  <field name="name">Effets à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_44"/>
-  <field name="type">other</field>
-</record>
-<record id="account_442000" model="account.account.template">
-  <field name="code">442000</field>
-  <field name="name">Factures à recevoir</field>
-  <field name="user_type" ref="account_type_root"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_44"/>
-  <field name="type">other</field>
-</record>
-<record id="account_443100" model="account.account.template">
-  <field name="code">443100</field>
-  <field name="name">Entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_44"/>
-  <field name="type">other</field>
-</record>
-<record id="account_443200" model="account.account.template">
-  <field name="code">443200</field>
-  <field name="name">Lien de participation</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_44"/>
-  <field name="type">other</field>
-</record>
-<record id="account_450000" model="account.account.template">
-  <field name="code">450000</field>
-  <field name="name">Dettes fiscales estimées</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_451000" model="account.account.template">
-  <field name="code">451000</field>
-  <field name="name">T.v.a en aval</field>
-  <field name="user_type" ref="account_type_liability"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_451"/>
-  <field name="type">other</field>
-</record>
-<record id="account_451100" model="account.account.template">
-  <field name="code">451100</field>
-  <field name="name">T.v.a soumise à l&apos;origine aval</field>
-  <field name="user_type" ref="account_type_root"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_451"/>
-  <field name="type">other</field>
-</record>
-<record id="account_451200" model="account.account.template">
-  <field name="code">451200</field>
-  <field name="name">T.v.a intracom</field>
-  <field name="user_type" ref="account_type_root"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_451"/>
-  <field name="type">other</field>
-</record>
-<record id="account_451500" model="account.account.template">
-  <field name="code">451500</field>
-  <field name="name">Compte courant tva</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_451"/>
-  <field name="type">other</field>
-</record>
-<record id="account_452000" model="account.account.template">
-  <field name="code">452000</field>
-  <field name="name">Impôts et taxes à payer à l&apos;état</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_452"/>
-  <field name="type">other</field>
-</record>
-<record id="account_452100" model="account.account.template">
-  <field name="code">452100</field>
-  <field name="name">Impôts et taxes à payer aux adm commun</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_452"/>
-  <field name="type">other</field>
-</record>
-<record id="account_453000" model="account.account.template">
-  <field name="code">453000</field>
-  <field name="name">Retenues s/salaires</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_454000" model="account.account.template">
-  <field name="code">454000</field>
-  <field name="name">Cass (centre..de sécurite soc)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_455000" model="account.account.template">
-  <field name="code">455000</field>
-  <field name="name">Personnel-rémuneration à payer</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_456000" model="account.account.template">
-  <field name="code">456000</field>
-  <field name="name">Personnel-avances et acomptes</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_458000" model="account.account.template">
-  <field name="code">458000</field>
-  <field name="name">Autres dettes sociales</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_45"/>
-  <field name="type">other</field>
-</record>
-<record id="account_460000" model="account.account.template">
-  <field name="code">460000</field>
-  <field name="name">Acomptes reçus sur commandes</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_4"/>
-  <field name="type">other</field>
-</record>
-<record id="account_470000" model="account.account.template">
-  <field name="code">470000</field>
-  <field name="name">Dividendes-tantièmes d&apos;ex. ant. à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_47"/>
-  <field name="type">other</field>
-</record>
-<record id="account_471000" model="account.account.template">
-  <field name="code">471000</field>
-  <field name="name">Dividendes de l&apos;exercice à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_47"/>
-  <field name="type">other</field>
-</record>
-<record id="account_472000" model="account.account.template">
-  <field name="code">472000</field>
-  <field name="name">Tantièmes de l&apos;exercice à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_47"/>
-  <field name="type">other</field>
-</record>
-<record id="account_473000" model="account.account.template">
-  <field name="code">473000</field>
-  <field name="name">Autres allocataires à payer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_47"/>
-  <field name="type">other</field>
-</record>
-<record id="account_480000" model="account.account.template">
-  <field name="code">480000</field>
-  <field name="name">Obligations et coupons échus (dettes)</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_48"/>
-  <field name="type">other</field>
-</record>
-<record id="account_487000" model="account.account.template">
-  <field name="code">487000</field>
-  <field name="name">Cautionnements reçus en numeraire</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_48"/>
-  <field name="type">other</field>
-</record>
-<record id="account_488000" model="account.account.template">
-  <field name="code">488000</field>
-  <field name="name">Autres dettes diverses</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_48"/>
-  <field name="type">other</field>
-</record>
-<record id="account_490000" model="account.account.template">
-  <field name="code">490000</field>
-  <field name="name">Charges à reporter (payées d&apos;avance)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_491000" model="account.account.template">
-  <field name="code">491000</field>
-  <field name="name">Produits acquis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_492000" model="account.account.template">
-  <field name="code">492000</field>
-  <field name="name">Charges à imputer</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_493000" model="account.account.template">
-  <field name="code">493000</field>
-  <field name="name">Produits à reporter</field>
-  <field name="user_type" ref="account_type_liability"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_499000" model="account.account.template">
-  <field name="code">499000</field>
-  <field name="name">Comptes d&apos;attente</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_499800" model="account.account.template">
-  <field name="code">499800</field>
-  <field name="name">Solde équilibre en devises (hors pc)</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_49"/>
-  <field name="type">other</field>
-</record>
-<record id="account_500000" model="account.account.template">
-  <field name="code">500000</field>
-  <field name="name">Actions propres</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type">other</field>
-</record>
-<record id="account_510000" model="account.account.template">
-  <field name="code">510000</field>
-  <field name="name">Actions et parts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_51"/>
-  <field name="type">other</field>
-</record>
-<record id="account_510100" model="account.account.template">
-  <field name="code">510100</field>
-  <field name="name">Montant non appelé s/action.part</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_51"/>
-  <field name="type">other</field>
-</record>
-<record id="account_510900" model="account.account.template">
-  <field name="code">510900</field>
-  <field name="name">Réduction valeur s/action et parts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_51"/>
-  <field name="type">other</field>
-</record>
-<record id="account_512000" model="account.account.template">
-  <field name="code">512000</field>
-  <field name="name">Parts dans entreprises liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_512"/>
-  <field name="type">other</field>
-</record>
-<record id="account_512100" model="account.account.template">
-  <field name="code">512100</field>
-  <field name="name">Montant non appelé s/parts</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_512"/>
-  <field name="type">other</field>
-</record>
-<record id="account_512900" model="account.account.template">
-  <field name="code">512900</field>
-  <field name="name">Réduction valeur s/part ent. liées</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_512"/>
-  <field name="type">other</field>
-</record>
-<record id="account_520000" model="account.account.template">
-  <field name="code">520000</field>
-  <field name="name">Titres à rev. fixes - valeur d&apos;acquis.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_52"/>
-  <field name="type">other</field>
-</record>
-<record id="account_529000" model="account.account.template">
-  <field name="code">529000</field>
-  <field name="name">Titres à rev. fixes - réd. de val.</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_52"/>
-  <field name="type">other</field>
-</record>
-<record id="account_530000" model="account.account.template">
-  <field name="code">530000</field>
-  <field name="name">Dépôts à terme</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_53"/>
-  <field name="type">other</field>
-</record>
-<record id="account_539000" model="account.account.template">
-  <field name="code">539000</field>
-  <field name="name">Réductions de valeur / dépôts à terme</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_53"/>
-  <field name="type">other</field>
-</record>
-<record id="account_540000" model="account.account.template">
-  <field name="code">540000</field>
-  <field name="name">Valeurs échues à l&apos;encaissement</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type">other</field>
-</record>
-<record id="account_541000" model="account.account.template">
-  <field name="code">541000</field>
-  <field name="name">Coupons à encaisser</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type">other</field>
-</record>
-<record id="account_550000" model="account.account.template">
-  <field name="code">550000</field>
-  <field name="name">Ets de crédit-compte à vue</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_550"/>
-  <field name="type">other</field>
-</record>
-<record id="account_550100" model="account.account.template">
-  <field name="code">550100</field>
-  <field name="name">Chèques et virements émis</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_550"/>
-  <field name="type">other</field>
-</record>
-<record id="account_550900" model="account.account.template">
-  <field name="code">550900</field>
-  <field name="name">Réduction valeur s/cpte a vue</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_550"/>
-  <field name="type">other</field>
-</record>
-<record id="account_560000" model="account.account.template">
-  <field name="code">560000</field>
-  <field name="name">Ccp - compte courant</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_56"/>
-  <field name="type">other</field>
-</record>
-<record id="account_561000" model="account.account.template">
-  <field name="code">561000</field>
-  <field name="name">Ccp - chèques émis</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_56"/>
-  <field name="type">other</field>
-</record>
-<record id="account_570000" model="account.account.template">
-  <field name="code">570000</field>
-  <field name="name">Caisses</field>
-  <field name="user_type" ref="account_type_asset"/>
-
-  <field name="parent_id" ref="account_57"/>
-  <field name="type">other</field>
-</record>
-<record id="account_570900" model="account.account.template">
-  <field name="code">570900</field>
-  <field name="name">Réduction valeur s/caisse</field>
-  <field name="user_type" ref="account_type_root"/>
-
-  <field name="parent_id" ref="account_57"/>
-  <field name="type">other</field>
-</record>
-<record id="account_580000" model="account.account.template">
-  <field name="code">580000</field>
-  <field name="name">Virements internes</field>
-  <field name="user_type" ref="account_type_root"/>
-  <field name="reconcile">True</field>
-
-  <field name="parent_id" ref="account_5"/>
-  <field name="type">other</field>
-</record>
-<record id="account_600000" model="account.account.template">
-  <field name="code">600000</field>
-  <field name="name">Achats de matières premières</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_601000" model="account.account.template">
-  <field name="code">601000</field>
-  <field name="name">Achats de fournitures</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_602000" model="account.account.template">
-  <field name="code">602000</field>
-  <field name="name">Achats de services, travaux et études</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_603000" model="account.account.template">
-  <field name="code">603000</field>
-  <field name="name">Achats de sous-traitances générales</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_604000" model="account.account.template">
-  <field name="code">604000</field>
-  <field name="name">Achats de marchandises</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_607000" model="account.account.template">
-  <field name="code">607000</field>
-  <field name="name">Achats  produits et demi-produits</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_608000" model="account.account.template">
-  <field name="code">608000</field>
-  <field name="name">Remises, ristournes et rabais sur achats</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_60"/>
-  <field name="type">other</field>
-</record>
-<record id="account_609000" model="account.account.template">
-  <field name="code">609000</field>
-  <field name="name">Variation de stock mat. premières</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_609"/>
-  <field name="type">other</field>
-</record>
-<record id="account_609100" model="account.account.template">
-  <field name="code">609100</field>
-  <field name="name">Variation stock mat. consommables</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_609"/>
-  <field name="type">other</field>
-</record>
-<record id="account_609400" model="account.account.template">
-  <field name="code">609400</field>
-  <field name="name">Variation stock marchandises</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_609"/>
-  <field name="type">other</field>
-</record>
-<record id="account_610000" model="account.account.template">
-  <field name="code">610000</field>
-  <field name="name">Loyers et charges locatives</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_610"/>
-  <field name="type">other</field>
-</record>
-<record id="account_610100" model="account.account.template">
-  <field name="code">610100</field>
-  <field name="name">Redevances de crédit bail</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_610"/>
-  <field name="type">other</field>
-</record>
-<record id="account_611000" model="account.account.template">
-  <field name="code">611000</field>
-  <field name="name">Entretiens et réparations des locaux</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612000" model="account.account.template">
-  <field name="code">612000</field>
-  <field name="name">Consommation - eau</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6120"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612010" model="account.account.template">
-  <field name="code">612010</field>
-  <field name="name">Consommation - gaz</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6120"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612020" model="account.account.template">
-  <field name="code">612020</field>
-  <field name="name">Consommation  - électricité</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6120"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612030" model="account.account.template">
-  <field name="code">612030</field>
-  <field name="name">Consommation - carburants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6120"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612040" model="account.account.template">
-  <field name="code">612040</field>
-  <field name="name">Consommation - mazout</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6120"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612100" model="account.account.template">
-  <field name="code">612100</field>
-  <field name="name">Documentation</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_612"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612200" model="account.account.template">
-  <field name="code">612200</field>
-  <field name="name">Imprimés et fournitures de bureau</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_612"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612300" model="account.account.template">
-  <field name="code">612300</field>
-  <field name="name">Téléphone</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6123"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612310" model="account.account.template">
-  <field name="code">612310</field>
-  <field name="name">Frais postaux</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6123"/>
-  <field name="type">other</field>
-</record>
-<record id="account_612320" model="account.account.template">
-  <field name="code">612320</field>
-  <field name="name">Fax</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6123"/>
-  <field name="type">other</field>
-</record>
-<record id="account_613000" model="account.account.template">
-  <field name="code">613000</field>
-  <field name="name">Redevances et royalties</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_613"/>
-  <field name="type">other</field>
-</record>
-<record id="account_613100" model="account.account.template">
-  <field name="code">613100</field>
-  <field name="name">Honoraires</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_613"/>
-  <field name="type">other</field>
-</record>
-<record id="account_613200" model="account.account.template">
-  <field name="code">613200</field>
-  <field name="name">Organismes de services</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_613"/>
-  <field name="type">other</field>
-</record>
-<record id="account_613300" model="account.account.template">
-  <field name="code">613300</field>
-  <field name="name">Commissions</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_613"/>
-  <field name="type">other</field>
-</record>
-<record id="account_614000" model="account.account.template">
-  <field name="code">614000</field>
-  <field name="name">Assurance incendie</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type">other</field>
-</record>
-<record id="account_615000" model="account.account.template">
-  <field name="code">615000</field>
-  <field name="name">Annonces, publicité</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_615"/>
-  <field name="type">other</field>
-</record>
-<record id="account_615100" model="account.account.template">
-  <field name="code">615100</field>
-  <field name="name">Cotisations et abonnements</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_615"/>
-  <field name="type">other</field>
-</record>
-<record id="account_615200" model="account.account.template">
-  <field name="code">615200</field>
-  <field name="name">Dons et libéralités</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_615"/>
-  <field name="type">other</field>
-</record>
-<record id="account_615300" model="account.account.template">
-  <field name="code">615300</field>
-  <field name="name">Publications légales</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_615"/>
-  <field name="type">other</field>
-</record>
-<record id="account_616000" model="account.account.template">
-  <field name="code">616000</field>
-  <field name="name">Sous-traitants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type">other</field>
-</record>
-<record id="account_616100" model="account.account.template">
-  <field name="code">616100</field>
-  <field name="name">Transports par tiers</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_61"/>
-  <field name="type">other</field>
-</record>
-<record id="account_620000" model="account.account.template">
-  <field name="code">620000</field>
-  <field name="name">Rémunératons administrat. ou gérants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_620"/>
-  <field name="type">other</field>
-</record>
-<record id="account_620100" model="account.account.template">
-  <field name="code">620100</field>
-  <field name="name">Rémunérations personnel de direction</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_620"/>
-  <field name="type">other</field>
-</record>
-<record id="account_620200" model="account.account.template">
-  <field name="code">620200</field>
-  <field name="name">Rémunérations employés</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_620"/>
-  <field name="type">other</field>
-</record>
-<record id="account_620300" model="account.account.template">
-  <field name="code">620300</field>
-  <field name="name">Rémunérations ouvriers</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_620"/>
-  <field name="type">other</field>
-</record>
-<record id="account_621000" model="account.account.template">
-  <field name="code">621000</field>
-  <field name="name">Chg.soc.lég.administ.et gérant</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_621"/>
-  <field name="type">other</field>
-</record>
-<record id="account_621100" model="account.account.template">
-  <field name="code">621100</field>
-  <field name="name">Chg.soc.lég. personnel de direction</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_621"/>
-  <field name="type">other</field>
-</record>
-<record id="account_621200" model="account.account.template">
-  <field name="code">621200</field>
-  <field name="name">Chg.soc.lég. employés</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_621"/>
-  <field name="type">other</field>
-</record>
-<record id="account_621300" model="account.account.template">
-  <field name="code">621300</field>
-  <field name="name">Chg.soc.lég. ouvriers</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_621"/>
-  <field name="type">other</field>
-</record>
-<record id="account_621400" model="account.account.template">
-  <field name="code">621400</field>
-  <field name="name">Assurance accidents</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_621"/>
-  <field name="type">other</field>
-</record>
-<record id="account_622000" model="account.account.template">
-  <field name="code">622000</field>
-  <field name="name">Primes patr. pour ass. extra - légales</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_62"/>
-  <field name="type">other</field>
-</record>
-<record id="account_623000" model="account.account.template">
-  <field name="code">623000</field>
-  <field name="name">Autres frais de personnel</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_62"/>
-  <field name="type">other</field>
-</record>
-<record id="account_624000" model="account.account.template">
-  <field name="code">624000</field>
-  <field name="name">Pension administrat. ou gérant</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_624"/>
-  <field name="type">other</field>
-</record>
-<record id="account_624100" model="account.account.template">
-  <field name="code">624100</field>
-  <field name="name">Pension personnel</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_624"/>
-  <field name="type">other</field>
-</record>
-<record id="account_630000" model="account.account.template">
-  <field name="code">630000</field>
-  <field name="name">Dot. cor. val s/frais d&apos;établissement</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_630"/>
-  <field name="type">other</field>
-</record>
-<record id="account_630100" model="account.account.template">
-  <field name="code">630100</field>
-  <field name="name">Dot. cor. val s/immob. incorporels</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_630"/>
-  <field name="type">other</field>
-</record>
-<record id="account_630200" model="account.account.template">
-  <field name="code">630200</field>
-  <field name="name">Dot. cor. val s/immob. corporels</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_630"/>
-  <field name="type">other</field>
-</record>
-<record id="account_631000" model="account.account.template">
-  <field name="code">631000</field>
-  <field name="name">Dot. cor. val s/stock mat.fourni</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_631"/>
-  <field name="type">other</field>
-</record>
-<record id="account_631100" model="account.account.template">
-  <field name="code">631100</field>
-  <field name="name">Reprises cor. val. s/stock mat. fourni</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_631"/>
-  <field name="type">other</field>
-</record>
-<record id="account_632000" model="account.account.template">
-  <field name="code">632000</field>
-  <field name="name">Dot. cor. val s/en-cours,pr fini</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_632"/>
-  <field name="type">other</field>
-</record>
-<record id="account_632100" model="account.account.template">
-  <field name="code">632100</field>
-  <field name="name">Reprises cor. val s/en-cours,pf</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_632"/>
-  <field name="type">other</field>
-</record>
-<record id="account_633000" model="account.account.template">
-  <field name="code">633000</field>
-  <field name="name">Dot. cor. val s/cr comm +1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_633"/>
-  <field name="type">other</field>
-</record>
-<record id="account_633100" model="account.account.template">
-  <field name="code">633100</field>
-  <field name="name">Reprises cor. val s/cr com +1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_633"/>
-  <field name="type">other</field>
-</record>
-<record id="account_634000" model="account.account.template">
-  <field name="code">634000</field>
-  <field name="name">Dot. cor. val. s/cr comm -1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_634"/>
-  <field name="type">other</field>
-</record>
-<record id="account_634100" model="account.account.template">
-  <field name="code">634100</field>
-  <field name="name">Reprises cor. val.s/cr com -1an</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_634"/>
-  <field name="type">other</field>
-</record>
-<record id="account_635000" model="account.account.template">
-  <field name="code">635000</field>
-  <field name="name">Dot. prov. pension et oblig. sim.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_635"/>
-  <field name="type">other</field>
-</record>
-<record id="account_635100" model="account.account.template">
-  <field name="code">635100</field>
-  <field name="name">Reprises prov. s/pens.obli. sim.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_635"/>
-  <field name="type">other</field>
-</record>
-<record id="account_636000" model="account.account.template">
-  <field name="code">636000</field>
-  <field name="name">Dot. prov-grosses réparation</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_636"/>
-  <field name="type">other</field>
-</record>
-<record id="account_636100" model="account.account.template">
-  <field name="code">636100</field>
-  <field name="name">Reprises prov. grosses réparation</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_636"/>
-  <field name="type">other</field>
-</record>
-<record id="account_637000" model="account.account.template">
-  <field name="code">637000</field>
-  <field name="name">Dot. prov-autres risques et chg</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_637"/>
-  <field name="type">other</field>
-</record>
-<record id="account_637100" model="account.account.template">
-  <field name="code">637100</field>
-  <field name="name">Reprises prov autres risq,chg</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_637"/>
-  <field name="type">other</field>
-</record>
-<record id="account_640000" model="account.account.template">
-  <field name="code">640000</field>
-  <field name="name">Taxe d&apos;abonnement</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_640"/>
-  <field name="type">other</field>
-</record>
-<record id="account_640100" model="account.account.template">
-  <field name="code">640100</field>
-  <field name="name">Impôt foncier</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_640"/>
-  <field name="type">other</field>
-</record>
-<record id="account_640200" model="account.account.template">
-  <field name="code">640200</field>
-  <field name="name">Impôt commercial s/le capital</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_640"/>
-  <field name="type">other</field>
-</record>
-<record id="account_640300" model="account.account.template">
-  <field name="code">640300</field>
-  <field name="name">Impôt s/la fortune</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_640"/>
-  <field name="type">other</field>
-</record>
-<record id="account_641000" model="account.account.template">
-  <field name="code">641000</field>
-  <field name="name">Moins-val. sur réalis. d&apos;immob. corp.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_64"/>
-  <field name="type">other</field>
-</record>
-<record id="account_642000" model="account.account.template">
-  <field name="code">642000</field>
-  <field name="name">Moins-val. / réalis. de créances comm.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_64"/>
-  <field name="type">other</field>
-</record>
-<record id="account_643000" model="account.account.template">
-  <field name="code">643000</field>
-  <field name="name">Charges d&apos;exploitation diverses</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_64"/>
-  <field name="type">other</field>
-</record>
-<record id="account_650000" model="account.account.template">
-  <field name="code">650000</field>
-  <field name="name">Intérêts, commissions et frais / dettes</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_651000" model="account.account.template">
-  <field name="code">651000</field>
-  <field name="name">Dot. cor. val s/actif circ</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_651"/>
-  <field name="type">other</field>
-</record>
-<record id="account_651100" model="account.account.template">
-  <field name="code">651100</field>
-  <field name="name">Reprises cor. val s/actif circulants</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_651"/>
-  <field name="type">other</field>
-</record>
-<record id="account_652000" model="account.account.template">
-  <field name="code">652000</field>
-  <field name="name">Moins-values sur réalis. d&apos;actifs circ.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_653000" model="account.account.template">
-  <field name="code">653000</field>
-  <field name="name">Charges d&apos;escompte de créances</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_654000" model="account.account.template">
-  <field name="code">654000</field>
-  <field name="name">Différences de change</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_655000" model="account.account.template">
-  <field name="code">655000</field>
-  <field name="name">Ecarts de conversion des devises</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_656000" model="account.account.template">
-  <field name="code">656000</field>
-  <field name="name">Frais de banque</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_65"/>
-  <field name="type">other</field>
-</record>
-<record id="account_660000" model="account.account.template">
-  <field name="code">660000</field>
-  <field name="name">Dot. cor. val exceptionnelles</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_660"/>
-  <field name="type">other</field>
-</record>
-<record id="account_660100" model="account.account.template">
-  <field name="code">660100</field>
-  <field name="name">Reprises cor. val. excep</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_660"/>
-  <field name="type">other</field>
-</record>
-<record id="account_661000" model="account.account.template">
-  <field name="code">661000</field>
-  <field name="name">Dot. cor. val s/immob. financières</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_661"/>
-  <field name="type">other</field>
-</record>
-<record id="account_661100" model="account.account.template">
-  <field name="code">661100</field>
-  <field name="name">Reprises cor val s/immob. fin.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_661"/>
-  <field name="type">other</field>
-</record>
-<record id="account_662000" model="account.account.template">
-  <field name="code">662000</field>
-  <field name="name">Dot. prov-risques et chg except.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_662"/>
-  <field name="type">other</field>
-</record>
-<record id="account_662100" model="account.account.template">
-  <field name="code">662100</field>
-  <field name="name">Reprises prov risq,chg except.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_662"/>
-  <field name="type">other</field>
-</record>
-<record id="account_663000" model="account.account.template">
-  <field name="code">663000</field>
-  <field name="name">Moins-values sur réalis. d&apos;actifs immob.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type">other</field>
-</record>
-<record id="account_665000" model="account.account.template">
-  <field name="code">665000</field>
-  <field name="name">Différences de change exceptionnelles</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type">other</field>
-</record>
-<record id="account_668000" model="account.account.template">
-  <field name="code">668000</field>
-  <field name="name">Autres charges exceptionnelles</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_66"/>
-  <field name="type">other</field>
-</record>
-<record id="account_670000" model="account.account.template">
-  <field name="code">670000</field>
-  <field name="name">Impôts luxemb sur le résultat de l&apos;ex.</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_67"/>
-  <field name="type">other</field>
-</record>
-<record id="account_671000" model="account.account.template">
-  <field name="code">671000</field>
-  <field name="name">Impôts luxemb /résultat d&apos;ex. antérieurs</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_67"/>
-  <field name="type">other</field>
-</record>
-<record id="account_672000" model="account.account.template">
-  <field name="code">672000</field>
-  <field name="name">Impôts étrangers sur le résultat de l&apos;ex</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_67"/>
-  <field name="type">other</field>
-</record>
-<record id="account_673000" model="account.account.template">
-  <field name="code">673000</field>
-  <field name="name">Impôts étrgs/résultat d&apos;ex. antérieurs</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_67"/>
-  <field name="type">other</field>
-</record>
-<record id="account_674000" model="account.account.template">
-  <field name="code">674000</field>
-  <field name="name">Impôts sur résultats exceptionnels</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_67"/>
-  <field name="type">other</field>
-</record>
-<record id="account_680000" model="account.account.template">
-  <field name="code">680000</field>
-  <field name="name">Transfert aux réserves immunisées</field>
-  <field name="user_type" ref="account_type_expense"/>
-
-  <field name="parent_id" ref="account_6"/>
-  <field name="type">other</field>
-</record>
-<record id="account_700000" model="account.account.template">
-  <field name="code">700000</field>
-  <field name="name">Ventes et prestations de services</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_70"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_708000" model="account.account.template">
-  <field name="code">708000</field>
-  <field name="name">R.r.r accordés sur ventes</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_70"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_712000" model="account.account.template">
-  <field name="code">712000</field>
-  <field name="name">Variation de stocks des encours de fabr.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_71"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_713000" model="account.account.template">
-  <field name="code">713000</field>
-  <field name="name">Variation de stocks des produits finis</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_71"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_720000" model="account.account.template">
-  <field name="code">720000</field>
-  <field name="name">Travaux effect. par entreprise elle-même</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_740000" model="account.account.template">
-  <field name="code">740000</field>
-  <field name="name">Subsides d&apos;exploitation</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_741000" model="account.account.template">
-  <field name="code">741000</field>
-  <field name="name">Plus-values sur réal. d&apos;immob. corp.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_742000" model="account.account.template">
-  <field name="code">742000</field>
-  <field name="name">Plus-values sur réalis. créances comm.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_743000" model="account.account.template">
-  <field name="code">743000</field>
-  <field name="name">Récupération de frais de personnel</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_744000" model="account.account.template">
-  <field name="code">744000</field>
-  <field name="name">Commissions et courtages</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_745000" model="account.account.template">
-  <field name="code">745000</field>
-  <field name="name">Redevances pour brevets et licences</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_746000" model="account.account.template">
-  <field name="code">746000</field>
-  <field name="name">Loyers perçus</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_748000" model="account.account.template">
-  <field name="code">748000</field>
-  <field name="name">Produits d&apos;exploitation divers.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_74"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_750000" model="account.account.template">
-  <field name="code">750000</field>
-  <field name="name">Produits des participations</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_750"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_750100" model="account.account.template">
-  <field name="code">750100</field>
-  <field name="name">Autres produits des immob. financières</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_750"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_751000" model="account.account.template">
-  <field name="code">751000</field>
-  <field name="name">Produits des valeurs mobilières</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_751"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_751100" model="account.account.template">
-  <field name="code">751100</field>
-  <field name="name">Autres produits des actifs circulants</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_751"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_752000" model="account.account.template">
-  <field name="code">752000</field>
-  <field name="name">Plus-values sur réalis. d&apos;actifs circula</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_753000" model="account.account.template">
-  <field name="code">753000</field>
-  <field name="name">Subsides en capital et en intérêts</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_754000" model="account.account.template">
-  <field name="code">754000</field>
-  <field name="name">Différences de change</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_754100" model="account.account.template">
-  <field name="code">754100</field>
-  <field name="name">Amendes pour retards de paiement</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_754200" model="account.account.template">
-  <field name="code">754200</field>
-  <field name="name">Intérêts retards de paiement</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_755000" model="account.account.template">
-  <field name="code">755000</field>
-  <field name="name">Ecarts de conversion de devises</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_756000" model="account.account.template">
-  <field name="code">756000</field>
-  <field name="name">Autres produits financiers</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_757000" model="account.account.template">
-  <field name="code">757000</field>
-  <field name="name">Escomptes obtenus</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_75"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_763000" model="account.account.template">
-  <field name="code">763000</field>
-  <field name="name">Plus-values sur réalis. d&apos;actifs immob.</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_7"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_771000" model="account.account.template">
-  <field name="code">771000</field>
-  <field name="name">Régularis. d&apos;impôts luxemb sur résultat</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_77"/>
-  <field name="type">payable</field>
-</record>
-<record id="account_773000" model="account.account.template">
-  <field name="code">773000</field>
-  <field name="name">Régularis. d&apos;impôts étrangers / résultat</field>
-  <field name="user_type" ref="account_type_income"/>
-
-  <field name="parent_id" ref="account_77"/>
-  <field name="type">payable</field>
-</record>
+		<record id="account_lu_0" model="account.account.template">
+		  <field name="code">0</field>
+		  <field name="name">Plan KLUWER</field>
+		  <field name="type" >view</field>
+		  <field name="user_type" ref="account_type_root"/>
+		</record>
+
+		<record id="account_1" model="account.account.template">
+		  <field name="code">1</field>
+		  <field name="name">Fonds propres, prov. &amp; dettes + d&apos;1an</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_2" model="account.account.template">
+		  <field name="code">2</field>
+		  <field name="name">Immobilis., dettes &amp; créances à + d&apos;1 an</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_3" model="account.account.template">
+		  <field name="code">3</field>
+		  <field name="name">Stocks et commandes en cours d&apos;exécution</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_4" model="account.account.template">
+		  <field name="code">4</field>
+		  <field name="name">Créances et dettes à un an au plus</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_5" model="account.account.template">
+		  <field name="code">5</field>
+		  <field name="name">Placements de trésorerie et disponible</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_6" model="account.account.template">
+		  <field name="code">6</field>
+		  <field name="name">Charges</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_7" model="account.account.template">
+		  <field name="code">7</field>
+		  <field name="name">Produits</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_lu_0"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_10" model="account.account.template">
+		  <field name="code">10</field>
+		  <field name="name">Capital</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_12" model="account.account.template">
+		  <field name="code">12</field>
+		  <field name="name">Plus-values de réévaluation</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_13" model="account.account.template">
+		  <field name="code">13</field>
+		  <field name="name">Réserves</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_14" model="account.account.template">
+		  <field name="code">14</field>
+		  <field name="name">Résultat reporté</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_15" model="account.account.template">
+		  <field name="code">15</field>
+		  <field name="name">Subsides en capital</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_16" model="account.account.template">
+		  <field name="code">16</field>
+		  <field name="name">Provisions et impôts différés</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_17" model="account.account.template">
+		  <field name="code">17</field>
+		  <field name="name">Dettes à plus d&apos;un an</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_20" model="account.account.template">
+		  <field name="code">20</field>
+		  <field name="name">Frais d&apos;établissement</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_21" model="account.account.template">
+		  <field name="code">21</field>
+		  <field name="name">Immobilisations incorporelles</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_22" model="account.account.template">
+		  <field name="code">22</field>
+		  <field name="name">Terrains et constructions</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_23" model="account.account.template">
+		  <field name="code">23</field>
+		  <field name="name">Installations, machines et outillages</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_24" model="account.account.template">
+		  <field name="code">24</field>
+		  <field name="name">Mobilier et matériel roulant</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_25" model="account.account.template">
+		  <field name="code">25</field>
+		  <field name="name">Immobilisation détenues en loc.-fin.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_27" model="account.account.template">
+		  <field name="code">27</field>
+		  <field name="name">Immobilis. corp. en cours &amp; acptes versé</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_28" model="account.account.template">
+		  <field name="code">28</field>
+		  <field name="name">Immobilisations financières</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_30" model="account.account.template">
+		  <field name="code">30</field>
+		  <field name="name">Approvisionnements - matières premières</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_31" model="account.account.template">
+		  <field name="code">31</field>
+		  <field name="name">Approvisionnements et fournitures</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_32" model="account.account.template">
+		  <field name="code">32</field>
+		  <field name="name">En cours de fabrication</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_33" model="account.account.template">
+		  <field name="code">33</field>
+		  <field name="name">Produits finis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_34" model="account.account.template">
+		  <field name="code">34</field>
+		  <field name="name">Marchandises</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_36" model="account.account.template">
+		  <field name="code">36</field>
+		  <field name="name">Acomptes versés sur achats pour stocks</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_3"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_40" model="account.account.template">
+		  <field name="code">40</field>
+		  <field name="name">Créances commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_41" model="account.account.template">
+		  <field name="code">41</field>
+		  <field name="name">Autres créances à - d&apos;un an</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_42" model="account.account.template">
+		  <field name="code">42</field>
+		  <field name="name">Dettes à + d&apos;1 an échéant dans l&apos;année</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_43" model="account.account.template">
+		  <field name="code">43</field>
+		  <field name="name">Dettes financières</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_44" model="account.account.template">
+		  <field name="code">44</field>
+		  <field name="name">Dettes commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_45" model="account.account.template">
+		  <field name="code">45</field>
+		  <field name="name">Dettes fiscales, salariales et sociales</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_47" model="account.account.template">
+		  <field name="code">47</field>
+		  <field name="name">Dettes suite à l&apos;affect. des résultats</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_48" model="account.account.template">
+		  <field name="code">48</field>
+		  <field name="name">Dettes diverses</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_49" model="account.account.template">
+		  <field name="code">49</field>
+		  <field name="name">Comptes de régularisation et cptes d&apos;att</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_51" model="account.account.template">
+		  <field name="code">51</field>
+		  <field name="name">Actions et parts</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_52" model="account.account.template">
+		  <field name="code">52</field>
+		  <field name="name">Titres à revenu fixe</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_53" model="account.account.template">
+		  <field name="code">53</field>
+		  <field name="name">Dépôts à terme</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_55" model="account.account.template">
+		  <field name="code">55</field>
+		  <field name="name">Etablissements de crédit</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_56" model="account.account.template">
+		  <field name="code">56</field>
+		  <field name="name">Ccp</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_57" model="account.account.template">
+		  <field name="code">57</field>
+		  <field name="name">Caisses</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_60" model="account.account.template">
+		  <field name="code">60</field>
+		  <field name="name">Approvisionnements et marchandises</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_61" model="account.account.template">
+		  <field name="code">61</field>
+		  <field name="name">Services et biens divers</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_62" model="account.account.template">
+		  <field name="code">62</field>
+		  <field name="name">Rémunérations, charges soc. et pensions</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_64" model="account.account.template">
+		  <field name="code">64</field>
+		  <field name="name">Autres charges d&apos;exploitation</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_65" model="account.account.template">
+		  <field name="code">65</field>
+		  <field name="name">Charges financières</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_66" model="account.account.template">
+		  <field name="code">66</field>
+		  <field name="name">Charges exceptionnelles</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_67" model="account.account.template">
+		  <field name="code">67</field>
+		  <field name="name">Impôts sur le résultat</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_70" model="account.account.template">
+		  <field name="code">70</field>
+		  <field name="name">Chiffre d&apos;affaires</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_71" model="account.account.template">
+		  <field name="code">71</field>
+		  <field name="name">Variation des stocks &amp; comm. en cours</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_74" model="account.account.template">
+		  <field name="code">74</field>
+		  <field name="name">Autres produits d&apos;exploitation</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_75" model="account.account.template">
+		  <field name="code">75</field>
+		  <field name="name">Produits financiers</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_77" model="account.account.template">
+		  <field name="code">77</field>
+		  <field name="name">Régul. d&apos;impôts &amp; reprises prov. fisc.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_140" model="account.account.template">
+		  <field name="code">140</field>
+		  <field name="name">Bénéfice reporté</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_14"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_175" model="account.account.template">
+		  <field name="code">175</field>
+		  <field name="name">Dettes commerciales</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_200" model="account.account.template">
+		  <field name="code">200</field>
+		  <field name="name">Frais de constitution et d&apos;augm. capital</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_20"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_201" model="account.account.template">
+		  <field name="code">201</field>
+		  <field name="name">Frais d&apos;augmentation de capital</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_20"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_202" model="account.account.template">
+		  <field name="code">202</field>
+		  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_20"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_203" model="account.account.template">
+		  <field name="code">203</field>
+		  <field name="name">Autres frais d&apos;établissement</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_20"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_204" model="account.account.template">
+		  <field name="code">204</field>
+		  <field name="name">Frais de restructuration</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_20"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_210" model="account.account.template">
+		  <field name="code">210</field>
+		  <field name="name">Frais de recherche et de développement</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_21"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_211" model="account.account.template">
+		  <field name="code">211</field>
+		  <field name="name">Concessions, brevets et licences</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_21"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_212" model="account.account.template">
+		  <field name="code">212</field>
+		  <field name="name">Fonds de commerce</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_21"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_220" model="account.account.template">
+		  <field name="code">220</field>
+		  <field name="name">Terrains</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_22"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_221" model="account.account.template">
+		  <field name="code">221</field>
+		  <field name="name">Constructions</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_22"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_222" model="account.account.template">
+		  <field name="code">222</field>
+		  <field name="name">Terrains bâtis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_22"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_223" model="account.account.template">
+		  <field name="code">223</field>
+		  <field name="name">Autres droits réels sur des immeubles</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_22"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_230" model="account.account.template">
+		  <field name="code">230</field>
+		  <field name="name">Installations</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_231" model="account.account.template">
+		  <field name="code">231</field>
+		  <field name="name">Machines</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_240" model="account.account.template">
+		  <field name="code">240</field>
+		  <field name="name">Installation gen, agencements,..</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_24"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_241" model="account.account.template">
+		  <field name="code">241</field>
+		  <field name="name">Mobilier</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_24"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_242" model="account.account.template">
+		  <field name="code">242</field>
+		  <field name="name">Matériel roulant</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_24"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_280" model="account.account.template">
+		  <field name="code">280</field>
+		  <field name="name">Participation dans des entreprises liées</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_281" model="account.account.template">
+		  <field name="code">281</field>
+		  <field name="name">Créances sur des entreprises liées</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_282" model="account.account.template">
+		  <field name="code">282</field>
+		  <field name="name">Participations entr. avec lien particip.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_283" model="account.account.template">
+		  <field name="code">283</field>
+		  <field name="name">Créances / entrepr. avec lien particip.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_290" model="account.account.template">
+		  <field name="code">290</field>
+		  <field name="name">Créances commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_291" model="account.account.template">
+		  <field name="code">291</field>
+		  <field name="name">Autres créances</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_411" model="account.account.template">
+		  <field name="code">411</field>
+		  <field name="name">T.v.a en amont</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_425" model="account.account.template">
+		  <field name="code">425</field>
+		  <field name="name">Dettes commerciales échéant ds l&apos;année</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_451" model="account.account.template">
+		  <field name="code">451</field>
+		  <field name="name">T.v.a. en aval</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_452" model="account.account.template">
+		  <field name="code">452</field>
+		  <field name="name">Impôts et taxes à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_512" model="account.account.template">
+		  <field name="code">512</field>
+		  <field name="name">Actions &amp; parts - options acquises</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_51"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_550" model="account.account.template">
+		  <field name="code">550</field>
+		  <field name="name">Comptes courants bancaires</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_55"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_609" model="account.account.template">
+		  <field name="code">609</field>
+		  <field name="name">Variation des stocks</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_610" model="account.account.template">
+		  <field name="code">610</field>
+		  <field name="name">Loyers et charges locatives</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_612" model="account.account.template">
+		  <field name="code">612</field>
+		  <field name="name">Fournitures faites à l&apos;entreprise</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_613" model="account.account.template">
+		  <field name="code">613</field>
+		  <field name="name">Rétributions de tiers</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_615" model="account.account.template">
+		  <field name="code">615</field>
+		  <field name="name">publicités</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_620" model="account.account.template">
+		  <field name="code">620</field>
+		  <field name="name">Rémunérations et avantages soc. directs</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_62"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_621" model="account.account.template">
+		  <field name="code">621</field>
+		  <field name="name">Charges sociales</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_62"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_624" model="account.account.template">
+		  <field name="code">624</field>
+		  <field name="name">Pensions</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_62"/>
+		</record>
+		<record id="account_630" model="account.account.template">
+		  <field name="code">630</field>
+		  <field name="name">Dotations aux corrections de val./immob.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_631" model="account.account.template">
+		  <field name="code">631</field>
+		  <field name="name">Dotations aux correct. de val./stocks</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_632" model="account.account.template">
+		  <field name="code">632</field>
+		  <field name="name">Dot. cor. val s/en-cours,pr fini</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_633" model="account.account.template">
+		  <field name="code">633</field>
+		  <field name="name">Dotations correct. val./cr. comm. +1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_634" model="account.account.template">
+		  <field name="code">634</field>
+		  <field name="name">Dotations correct. val./cr. comm. -1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_635" model="account.account.template">
+		  <field name="code">635</field>
+		  <field name="name">Provisions pour pensions et oblig. sim.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_636" model="account.account.template">
+		  <field name="code">636</field>
+		  <field name="name">Provisions pour grosses réparations</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_637" model="account.account.template">
+		  <field name="code">637</field>
+		  <field name="name">Provisions pour autres risques &amp; charges</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_640" model="account.account.template">
+		  <field name="code">640</field>
+		  <field name="name">Taxes et impôts directs</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_64"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_651" model="account.account.template">
+		  <field name="code">651</field>
+		  <field name="name">Réductions de valeur / actifs circulants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_660" model="account.account.template">
+		  <field name="code">660</field>
+		  <field name="name">Dotations aux corrections de val. except</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_661" model="account.account.template">
+		  <field name="code">661</field>
+		  <field name="name">Dotations aux corrections de val./financ</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_662" model="account.account.template">
+		  <field name="code">662</field>
+		  <field name="name">Provisions pour risques &amp; charges except</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type" >view</field>
+		</record>
+		<record id="account_750" model="account.account.template">
+		  <field name="code">750</field>
+		  <field name="name">Produits des immob. financières</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_751" model="account.account.template">
+		  <field name="code">751</field>
+		  <field name="name">Produits des actifs circulants</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_1750" model="account.account.template">
+		  <field name="code">1750</field>
+		  <field name="name">Fournisseurs - dettes en compte</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_175"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_1751" model="account.account.template">
+		  <field name="code">1751</field>
+		  <field name="name">Effets à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_175"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_6120" model="account.account.template">
+		  <field name="code">6120</field>
+		  <field name="name">Eau, gaz, électricité, carburants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_612"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_6123" model="account.account.template">
+		  <field name="code">6123</field>
+		  <field name="name">Téléphone, télégrammes, frais post.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_612"/>
+		  <field name="type">view</field>
+		</record>
+		<record id="account_100000" model="account.account.template">
+		  <field name="code">100000</field>
+		  <field name="name">Capital souscrit</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_10"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_101000" model="account.account.template">
+		  <field name="code">101000</field>
+		  <field name="name">Capital non appelé (-)</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_10"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_109000" model="account.account.template">
+		  <field name="code">109000</field>
+		  <field name="name">Compte de l&apos;exploitant</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_10"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_110000" model="account.account.template">
+		  <field name="code">110000</field>
+		  <field name="name">Primes d&apos;émission</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_120000" model="account.account.template">
+		  <field name="code">120000</field>
+		  <field name="name">Plus-values de rééval. sur immob. incorp</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_12"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_121000" model="account.account.template">
+		  <field name="code">121000</field>
+		  <field name="name">Plus-values de rééval. sur immob. corp.</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_12"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_122000" model="account.account.template">
+		  <field name="code">122000</field>
+		  <field name="name">Plus-values de rééval. sur immob. fin.</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_12"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_123000" model="account.account.template">
+		  <field name="code">123000</field>
+		  <field name="name">Plus-values de réévaluation sur stocks</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_12"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_124000" model="account.account.template">
+		  <field name="code">124000</field>
+		  <field name="name">Reprises de réd. de val./plac. de très.</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_12"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_130000" model="account.account.template">
+		  <field name="code">130000</field>
+		  <field name="name">Réserve légale</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_13"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_131000" model="account.account.template">
+		  <field name="code">131000</field>
+		  <field name="name">Réserves indisponibles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_13"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_132000" model="account.account.template">
+		  <field name="code">132000</field>
+		  <field name="name">Réserves immunisées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_13"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_133000" model="account.account.template">
+		  <field name="code">133000</field>
+		  <field name="name">Réserves disponibles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_13"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_134000" model="account.account.template">
+		  <field name="code">134000</field>
+		  <field name="name">Autres reserves</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_13"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_140000" model="account.account.template">
+		  <field name="code">140000</field>
+		  <field name="name">Résultats reportés</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_140"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_140100" model="account.account.template">
+		  <field name="code">140100</field>
+		  <field name="name">Bénéfice de l&apos;exercice</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_140"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_140200" model="account.account.template">
+		  <field name="code">140200</field>
+		  <field name="name">Perte de l&apos;exercice</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_140"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_141000" model="account.account.template">
+		  <field name="code">141000</field>
+		  <field name="name">Perte reportée</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_14"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_150000" model="account.account.template">
+		  <field name="code">150000</field>
+		  <field name="name">Subsides en cap. - montants obtenus</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_15"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_151000" model="account.account.template">
+		  <field name="code">151000</field>
+		  <field name="name">Subsides-montants transf. aux résultats</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_15"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_160000" model="account.account.template">
+		  <field name="code">160000</field>
+		  <field name="name">Provisions pour pensions</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_161000" model="account.account.template">
+		  <field name="code">161000</field>
+		  <field name="name">Provisions pour charges fiscales</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_162000" model="account.account.template">
+		  <field name="code">162000</field>
+		  <field name="name">Provisions pr grosses rép. &amp; gros entr.</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_163000" model="account.account.template">
+		  <field name="code">163000</field>
+		  <field name="name">Provisions pour rente viagère</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_164000" model="account.account.template">
+		  <field name="code">164000</field>
+		  <field name="name">Provisions pr sûretés pers. et réelles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_165000" model="account.account.template">
+		  <field name="code">165000</field>
+		  <field name="name">Provisions diverses</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_165400" model="account.account.template">
+		  <field name="code">165400</field>
+		  <field name="name">Provisions pour autres risques &amp; charges</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_166000" model="account.account.template">
+		  <field name="code">166000</field>
+		  <field name="name">Provisions pour charges de commandes</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_168000" model="account.account.template">
+		  <field name="code">168000</field>
+		  <field name="name">Impôts différés</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_169000" model="account.account.template">
+		  <field name="code">169000</field>
+		  <field name="name">Autres provisions</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_16"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_170000" model="account.account.template">
+		  <field name="code">170000</field>
+		  <field name="name">Emprunts convertibles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_171000" model="account.account.template">
+		  <field name="code">171000</field>
+		  <field name="name">Emprunts obligataires non convertibles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_172000" model="account.account.template">
+		  <field name="code">172000</field>
+		  <field name="name">Dettes de loc. - financ. et assimilées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_173000" model="account.account.template">
+		  <field name="code">173000</field>
+		  <field name="name">Etablissements de crédit</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_174000" model="account.account.template">
+		  <field name="code">174000</field>
+		  <field name="name">Autres emprunts</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_175000" model="account.account.template">
+		  <field name="code">175000</field>
+		  <field name="name">Fournisseurs - entreprises apparentées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1750"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_175010" model="account.account.template">
+		  <field name="code">175010</field>
+		  <field name="name">Dettes en cpte  - fourniss. ordinaires</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1750"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_175100" model="account.account.template">
+		  <field name="code">175100</field>
+		  <field name="name">Effets à payer - entreprises apparentées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1751"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_175110" model="account.account.template">
+		  <field name="code">175110</field>
+		  <field name="name">Effets à payer - fournisseurs ordinaires</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_1751"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_176000" model="account.account.template">
+		  <field name="code">176000</field>
+		  <field name="name">Acomptes reçus sur commandes</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_177100" model="account.account.template">
+		  <field name="code">177100</field>
+		  <field name="name">Entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_177200" model="account.account.template">
+		  <field name="code">177200</field>
+		  <field name="name">Lien de participation</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_178000" model="account.account.template">
+		  <field name="code">178000</field>
+		  <field name="name">Cautionnements reçus en numéraire</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_179000" model="account.account.template">
+		  <field name="code">179000</field>
+		  <field name="name">Dettes diverses</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_17"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_180000" model="account.account.template">
+		  <field name="code">180000</field>
+		  <field name="name">Comptes de liaison établiss. &amp; succurs.</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_1"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_200000" model="account.account.template">
+		  <field name="code">200000</field>
+		  <field name="name">Frais de constitution</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_200"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_200900" model="account.account.template">
+		  <field name="code">200900</field>
+		  <field name="name">Amort s/fr de constitution</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_200"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_201000" model="account.account.template">
+		  <field name="code">201000</field>
+		  <field name="name">Frais d&apos;augmentation de capital</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_201"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_201900" model="account.account.template">
+		  <field name="code">201900</field>
+		  <field name="name">Amort s/fr d&apos;augmentation du capital</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_201"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_202000" model="account.account.template">
+		  <field name="code">202000</field>
+		  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_202"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_202900" model="account.account.template">
+		  <field name="code">202900</field>
+		  <field name="name">Amort s/fr d&apos;émission d&apos;emprunts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_202"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_203000" model="account.account.template">
+		  <field name="code">203000</field>
+		  <field name="name">Autres frais d&apos;établissement</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_203"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_203900" model="account.account.template">
+		  <field name="code">203900</field>
+		  <field name="name">Amort s/autres fr d&apos;établissement</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_203"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_204000" model="account.account.template">
+		  <field name="code">204000</field>
+		  <field name="name">Frais de restructuration</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_204"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_204900" model="account.account.template">
+		  <field name="code">204900</field>
+		  <field name="name">Amort s/fr de restructuration</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_204"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_210000" model="account.account.template">
+		  <field name="code">210000</field>
+		  <field name="name">Frais de recherche et développement</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_210"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_210900" model="account.account.template">
+		  <field name="code">210900</field>
+		  <field name="name">Amort. s/fr de recherche et développemen</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_210"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_211100" model="account.account.template">
+		  <field name="code">211100</field>
+		  <field name="name">Concessions, brevet à titre onéreux</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_211"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_211190" model="account.account.template">
+		  <field name="code">211190</field>
+		  <field name="name">Amort. s/concession, brevet acquis</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_211"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_211200" model="account.account.template">
+		  <field name="code">211200</field>
+		  <field name="name">Conc., brevets créés par l&apos;entr. même</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_211"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_211290" model="account.account.template">
+		  <field name="code">211290</field>
+		  <field name="name">Amort. s/concession, brevets créés</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_211"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_212000" model="account.account.template">
+		  <field name="code">212000</field>
+		  <field name="name">Fonds de commerce</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_212"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_212900" model="account.account.template">
+		  <field name="code">212900</field>
+		  <field name="name">Amort s/fonds de commerce</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_212"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_213000" model="account.account.template">
+		  <field name="code">213000</field>
+		  <field name="name">Acomptes versés s/immob. incorp</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_21"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_214000" model="account.account.template">
+		  <field name="code">214000</field>
+		  <field name="name">Surprix afférent à l&apos;acquisit. d&apos;1 part.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_21"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_220000" model="account.account.template">
+		  <field name="code">220000</field>
+		  <field name="name">Terrains</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_220"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_220800" model="account.account.template">
+		  <field name="code">220800</field>
+		  <field name="name">Plus-values actées sur terrains</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_220"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_220900" model="account.account.template">
+		  <field name="code">220900</field>
+		  <field name="name">Réduction de valeur sur terrains</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_220"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_221800" model="account.account.template">
+		  <field name="code">221800</field>
+		  <field name="name">Plus-values actées sur constructions</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_221"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_221900" model="account.account.template">
+		  <field name="code">221900</field>
+		  <field name="name">Amort. sur constructions</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_221"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_222800" model="account.account.template">
+		  <field name="code">222800</field>
+		  <field name="name">Plus-values actées s/terrains bâtis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_222"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_222900" model="account.account.template">
+		  <field name="code">222900</field>
+		  <field name="name">Amort. sur terrains bâtis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_222"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_223800" model="account.account.template">
+		  <field name="code">223800</field>
+		  <field name="name">+values actées s/autres droits</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_223"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_223900" model="account.account.template">
+		  <field name="code">223900</field>
+		  <field name="name">Amort s/autres droits réels</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_223"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_230000" model="account.account.template">
+		  <field name="code">230000</field>
+		  <field name="name">Installations techniques</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_230"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_230900" model="account.account.template">
+		  <field name="code">230900</field>
+		  <field name="name">Amort s/installations techniques</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_230"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_231000" model="account.account.template">
+		  <field name="code">231000</field>
+		  <field name="name">Machines</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_231"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_231900" model="account.account.template">
+		  <field name="code">231900</field>
+		  <field name="name">Amortissement s/machines</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_231"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_232000" model="account.account.template">
+		  <field name="code">232000</field>
+		  <field name="name">Outillage</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_233000" model="account.account.template">
+		  <field name="code">233000</field>
+		  <field name="name">Pièces de rechange</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_238000" model="account.account.template">
+		  <field name="code">238000</field>
+		  <field name="name">Plus-values actées sur i./m./o.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_239000" model="account.account.template">
+		  <field name="code">239000</field>
+		  <field name="name">Amortissements sur i./m./o.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_23"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_240000" model="account.account.template">
+		  <field name="code">240000</field>
+		  <field name="name">Installation gen, agencements,..</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_240"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_240900" model="account.account.template">
+		  <field name="code">240900</field>
+		  <field name="name">Amort s/autres installations,outillage</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_240"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_241000" model="account.account.template">
+		  <field name="code">241000</field>
+		  <field name="name">Mobilier</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_241"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_241900" model="account.account.template">
+		  <field name="code">241900</field>
+		  <field name="name">Amort. sur mobilier</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_241"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_242000" model="account.account.template">
+		  <field name="code">242000</field>
+		  <field name="name">Matériel roulant</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_242"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_242900" model="account.account.template">
+		  <field name="code">242900</field>
+		  <field name="name">Amort. s/matériel roulant</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_242"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_243000" model="account.account.template">
+		  <field name="code">243000</field>
+		  <field name="name">Matériel de bureau</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_24"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_243900" model="account.account.template">
+		  <field name="code">243900</field>
+		  <field name="name">Amort. s/matériel de bureau</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_24"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_250000" model="account.account.template">
+		  <field name="code">250000</field>
+		  <field name="name">Terrains et constructions en loc.-fin.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_25"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_251000" model="account.account.template">
+		  <field name="code">251000</field>
+		  <field name="name">Install., machines &amp; out. en loc.-fin.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_25"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_252000" model="account.account.template">
+		  <field name="code">252000</field>
+		  <field name="name">Mobilier et mat. roulant en loc.-fin.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_25"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_260000" model="account.account.template">
+		  <field name="code">260000</field>
+		  <field name="name">Autres immobilisations corporelles</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_2"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_270000" model="account.account.template">
+		  <field name="code">270000</field>
+		  <field name="name">Immobilisations en cours</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_27"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_271000" model="account.account.template">
+		  <field name="code">271000</field>
+		  <field name="name">Avances &amp; acptes versés / immob.en cours</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_27"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_280000" model="account.account.template">
+		  <field name="code">280000</field>
+		  <field name="name">Parts dans des entreprises  liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_280"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_280100" model="account.account.template">
+		  <field name="code">280100</field>
+		  <field name="name">Montants non appelés</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_280"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_280800" model="account.account.template">
+		  <field name="code">280800</field>
+		  <field name="name">+values actées s/parts entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_280"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_280900" model="account.account.template">
+		  <field name="code">280900</field>
+		  <field name="name">Réduction de valeur s/parts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_280"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_281000" model="account.account.template">
+		  <field name="code">281000</field>
+		  <field name="name">Créances s/des entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_281"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_281100" model="account.account.template">
+		  <field name="code">281100</field>
+		  <field name="name">Effets à recevoir</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_281"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_281700" model="account.account.template">
+		  <field name="code">281700</field>
+		  <field name="name">Créances douteuses (entreprises liées)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_281"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_281900" model="account.account.template">
+		  <field name="code">281900</field>
+		  <field name="name">Réduction de valeur s/cré. entre. liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_281"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_282000" model="account.account.template">
+		  <field name="code">282000</field>
+		  <field name="name">Participations</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_282"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_282100" model="account.account.template">
+		  <field name="code">282100</field>
+		  <field name="name">Montants non appelés</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_282"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_282800" model="account.account.template">
+		  <field name="code">282800</field>
+		  <field name="name">+values actées s/participations</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_282"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_282900" model="account.account.template">
+		  <field name="code">282900</field>
+		  <field name="name">Réduction de valeur s/participations</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_282"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_283000" model="account.account.template">
+		  <field name="code">283000</field>
+		  <field name="name">Créances s/entrepr. lien de particip.</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_283"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_283100" model="account.account.template">
+		  <field name="code">283100</field>
+		  <field name="name">Effets à recevoir</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_283"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_283200" model="account.account.template">
+		  <field name="code">283200</field>
+		  <field name="name">Titres à revenu fixe</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_283"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_283700" model="account.account.template">
+		  <field name="code">283700</field>
+		  <field name="name">Créances douteuses (s/participations)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_283"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_283900" model="account.account.template">
+		  <field name="code">283900</field>
+		  <field name="name">Réductions de valeur s/cr particip.</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_283"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_284000" model="account.account.template">
+		  <field name="code">284000</field>
+		  <field name="name">Titres à caractère d&apos;immobilisation</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_285000" model="account.account.template">
+		  <field name="code">285000</field>
+		  <field name="name">Autres prêts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_286000" model="account.account.template">
+		  <field name="code">286000</field>
+		  <field name="name">Actions ou parts propres</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_288000" model="account.account.template">
+		  <field name="code">288000</field>
+		  <field name="name">Cautionnements versés en numéraire</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_28"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_290000" model="account.account.template">
+		  <field name="code">290000</field>
+		  <field name="name">Créances commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_290"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_290100" model="account.account.template">
+		  <field name="code">290100</field>
+		  <field name="name">Effets à recevoir</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_290"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_290600" model="account.account.template">
+		  <field name="code">290600</field>
+		  <field name="name">Acomptes versés</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_290"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_290700" model="account.account.template">
+		  <field name="code">290700</field>
+		  <field name="name">Créances douteuses s/cr commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_290"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_290900" model="account.account.template">
+		  <field name="code">290900</field>
+		  <field name="name">Réduction de valeur s/cr commerciales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_290"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_291000" model="account.account.template">
+		  <field name="code">291000</field>
+		  <field name="name">Autres créances</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_291"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_291100" model="account.account.template">
+		  <field name="code">291100</field>
+		  <field name="name">Effets à recevoir</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_291"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_291700" model="account.account.template">
+		  <field name="code">291700</field>
+		  <field name="name">Créances douteuses s/autres créances</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_291"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_291900" model="account.account.template">
+		  <field name="code">291900</field>
+		  <field name="name">Réduction de valeur s/autres créances</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_291"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_300000" model="account.account.template">
+		  <field name="code">300000</field>
+		  <field name="name">Stocks matières premières val. d&apos;acquis.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_30"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_309000" model="account.account.template">
+		  <field name="code">309000</field>
+		  <field name="name">Réduction de valeur s/mat. premières</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_30"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_310000" model="account.account.template">
+		  <field name="code">310000</field>
+		  <field name="name">Matières consommables</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_31"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_310600" model="account.account.template">
+		  <field name="code">310600</field>
+		  <field name="name">Emballages commerciaux</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_31"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_319000" model="account.account.template">
+		  <field name="code">319000</field>
+		  <field name="name">Réd. de val. - stocks fournitures (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_31"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_320000" model="account.account.template">
+		  <field name="code">320000</field>
+		  <field name="name">En cours de fabrication - val. d&apos;acquis.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_32"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_329000" model="account.account.template">
+		  <field name="code">329000</field>
+		  <field name="name">Réductions de valeur / en cours (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_32"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_330000" model="account.account.template">
+		  <field name="code">330000</field>
+		  <field name="name">Valeur d&apos;acquisition des produits finis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_33"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_339000" model="account.account.template">
+		  <field name="code">339000</field>
+		  <field name="name">Réduction de val. / produits finis (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_33"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_340000" model="account.account.template">
+		  <field name="code">340000</field>
+		  <field name="name">Stocks marchandises - valeur d&apos;acquis.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_34"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_349000" model="account.account.template">
+		  <field name="code">349000</field>
+		  <field name="name">Réd. de val. / stocks marchandises (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_34"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_360000" model="account.account.template">
+		  <field name="code">360000</field>
+		  <field name="name">Acomptes versés / achats pour stocks</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_36"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_369000" model="account.account.template">
+		  <field name="code">369000</field>
+		  <field name="name">Réd. de val. / acptes versés stocks (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_36"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_400000" model="account.account.template">
+		  <field name="code">400000</field>
+		  <field name="name">Clients</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_401000" model="account.account.template">
+		  <field name="code">401000</field>
+		  <field name="name">Effets à recevoir - clients</field>
+		  <field name="user_type" ref="account_type_asset"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">receivable</field>
+
+		</record>
+		<record id="account_403000" model="account.account.template">
+		  <field name="code">403000</field>
+		  <field name="name">Créances s/entreprises apparentées</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">receivable</field>
+		</record>
+		<record id="account_404000" model="account.account.template">
+		  <field name="code">404000</field>
+		  <field name="name">Produits à recevoir (factures à établir)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_406000" model="account.account.template">
+		  <field name="code">406000</field>
+		  <field name="name">Acomptes versés aux fournisseurs</field>
+		  <field name="user_type" ref="account_type_creances"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_407000" model="account.account.template">
+		  <field name="code">407000</field>
+		  <field name="name">Créances commerciales douteuses</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_408000" model="account.account.template">
+		  <field name="code">408000</field>
+		  <field name="name">Ecarts de conversion de devises/créances</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_409000" model="account.account.template">
+		  <field name="code">409000</field>
+		  <field name="name">Réductions de valeur / créances comm.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_40"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_410000" model="account.account.template">
+		  <field name="code">410000</field>
+		  <field name="name">Capital appelé, non versé</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_411000" model="account.account.template">
+		  <field name="code">411000</field>
+		  <field name="name">T.v.a en amont</field>
+		  <field name="user_type" ref="account_type_asset"/>
+		  <field name="reconcile">True</field>
+		  <field name="parent_id" ref="account_411"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_411100" model="account.account.template">
+		  <field name="code">411100</field>
+		  <field name="name">T.v.a soumise à l&apos;origine amont</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_411"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_411500" model="account.account.template">
+		  <field name="code">411500</field>
+		  <field name="name">Compte courant tva</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_411"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_412000" model="account.account.template">
+		  <field name="code">412000</field>
+		  <field name="name">Impots et vers. fiscaux à récupérer</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_413100" model="account.account.template">
+		  <field name="code">413100</field>
+		  <field name="name">Autres créances sur entrepr. liées</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_413200" model="account.account.template">
+		  <field name="code">413200</field>
+		  <field name="name">Autres créances / entrepr. apparentées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_414000" model="account.account.template">
+		  <field name="code">414000</field>
+		  <field name="name">Produits à recevoir (non commerciaux)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_416000" model="account.account.template">
+		  <field name="code">416000</field>
+		  <field name="name">Créances diverses</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_417000" model="account.account.template">
+		  <field name="code">417000</field>
+		  <field name="name">Créances douteuses</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_418000" model="account.account.template">
+		  <field name="code">418000</field>
+		  <field name="name">Cautionnements versés en numéraire</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_419000" model="account.account.template">
+		  <field name="code">419000</field>
+		  <field name="name">Réductions de val. / autres créances (-)</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_41"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_420000" model="account.account.template">
+		  <field name="code">420000</field>
+		  <field name="name">Emprunts obligataires convert.</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_421000" model="account.account.template">
+		  <field name="code">421000</field>
+		  <field name="name">Emprunts oblig. non convertibles</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_422000" model="account.account.template">
+		  <field name="code">422000</field>
+		  <field name="name">Dettes de location-financ. et assimilées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_423000" model="account.account.template">
+		  <field name="code">423000</field>
+		  <field name="name">Etablissements de crédit</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_424000" model="account.account.template">
+		  <field name="code">424000</field>
+		  <field name="name">Autres emprunts</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_425000" model="account.account.template">
+		  <field name="code">425000</field>
+		  <field name="name">Fournisseurs</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_425"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_425100" model="account.account.template">
+		  <field name="code">425100</field>
+		  <field name="name">Effets à payer</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_425"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_426000" model="account.account.template">
+		  <field name="code">426000</field>
+		  <field name="name">Acomptes reçus / commandes éch. ds l&apos;an</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_427100" model="account.account.template">
+		  <field name="code">427100</field>
+		  <field name="name">Entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_427200" model="account.account.template">
+		  <field name="code">427200</field>
+		  <field name="name">Lien de participation</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_428000" model="account.account.template">
+		  <field name="code">428000</field>
+		  <field name="name">Cautionnements reçus en numéraire</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_429000" model="account.account.template">
+		  <field name="code">429000</field>
+		  <field name="name">Dettes diverses échéant dans l&apos;année</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_42"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_430000" model="account.account.template">
+		  <field name="code">430000</field>
+		  <field name="name">Banques-emprunts en compte à terme fixe</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_43"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_431000" model="account.account.template">
+		  <field name="code">431000</field>
+		  <field name="name">Banques-promesses</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_43"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_432000" model="account.account.template">
+		  <field name="code">432000</field>
+		  <field name="name">Banques-crédit d&apos;acceptation</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_43"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_433000" model="account.account.template">
+		  <field name="code">433000</field>
+		  <field name="name">Banques-dettes en compte courant</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_43"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_438000" model="account.account.template">
+		  <field name="code">438000</field>
+		  <field name="name">Autres emprunts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_43"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_440000" model="account.account.template">
+		  <field name="code">440000</field>
+		  <field name="name">Fournisseurs</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_44"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_441000" model="account.account.template">
+		  <field name="code">441000</field>
+		  <field name="name">Effets à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_44"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_442000" model="account.account.template">
+		  <field name="code">442000</field>
+		  <field name="name">Factures à recevoir</field>
+		  <field name="user_type" ref="account_type_root"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_44"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_443100" model="account.account.template">
+		  <field name="code">443100</field>
+		  <field name="name">Entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_44"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_443200" model="account.account.template">
+		  <field name="code">443200</field>
+		  <field name="name">Lien de participation</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_44"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_450000" model="account.account.template">
+		  <field name="code">450000</field>
+		  <field name="name">Dettes fiscales estimées</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_451000" model="account.account.template">
+		  <field name="code">451000</field>
+		  <field name="name">T.v.a en aval</field>
+		  <field name="user_type" ref="account_type_liability"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_451"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_451100" model="account.account.template">
+		  <field name="code">451100</field>
+		  <field name="name">T.v.a soumise à l&apos;origine aval</field>
+		  <field name="user_type" ref="account_type_root"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_451"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_451200" model="account.account.template">
+		  <field name="code">451200</field>
+		  <field name="name">T.v.a intracom</field>
+		  <field name="user_type" ref="account_type_root"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_451"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_451500" model="account.account.template">
+		  <field name="code">451500</field>
+		  <field name="name">Compte courant tva</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_451"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_452000" model="account.account.template">
+		  <field name="code">452000</field>
+		  <field name="name">Impôts et taxes à payer à l&apos;état</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_452"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_452100" model="account.account.template">
+		  <field name="code">452100</field>
+		  <field name="name">Impôts et taxes à payer aux adm commun</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_452"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_453000" model="account.account.template">
+		  <field name="code">453000</field>
+		  <field name="name">Retenues s/salaires</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_454000" model="account.account.template">
+		  <field name="code">454000</field>
+		  <field name="name">Cass (centre..de sécurite soc)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_455000" model="account.account.template">
+		  <field name="code">455000</field>
+		  <field name="name">Personnel-rémuneration à payer</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_456000" model="account.account.template">
+		  <field name="code">456000</field>
+		  <field name="name">Personnel-avances et acomptes</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_458000" model="account.account.template">
+		  <field name="code">458000</field>
+		  <field name="name">Autres dettes sociales</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_45"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_460000" model="account.account.template">
+		  <field name="code">460000</field>
+		  <field name="name">Acomptes reçus sur commandes</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_4"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_470000" model="account.account.template">
+		  <field name="code">470000</field>
+		  <field name="name">Dividendes-tantièmes d&apos;ex. ant. à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_47"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_471000" model="account.account.template">
+		  <field name="code">471000</field>
+		  <field name="name">Dividendes de l&apos;exercice à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_47"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_472000" model="account.account.template">
+		  <field name="code">472000</field>
+		  <field name="name">Tantièmes de l&apos;exercice à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_47"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_473000" model="account.account.template">
+		  <field name="code">473000</field>
+		  <field name="name">Autres allocataires à payer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_47"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_480000" model="account.account.template">
+		  <field name="code">480000</field>
+		  <field name="name">Obligations et coupons échus (dettes)</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_48"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_487000" model="account.account.template">
+		  <field name="code">487000</field>
+		  <field name="name">Cautionnements reçus en numeraire</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_48"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_488000" model="account.account.template">
+		  <field name="code">488000</field>
+		  <field name="name">Autres dettes diverses</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_48"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_490000" model="account.account.template">
+		  <field name="code">490000</field>
+		  <field name="name">Charges à reporter (payées d&apos;avance)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_491000" model="account.account.template">
+		  <field name="code">491000</field>
+		  <field name="name">Produits acquis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_492000" model="account.account.template">
+		  <field name="code">492000</field>
+		  <field name="name">Charges à imputer</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_493000" model="account.account.template">
+		  <field name="code">493000</field>
+		  <field name="name">Produits à reporter</field>
+		  <field name="user_type" ref="account_type_liability"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_499000" model="account.account.template">
+		  <field name="code">499000</field>
+		  <field name="name">Comptes d&apos;attente</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_499800" model="account.account.template">
+		  <field name="code">499800</field>
+		  <field name="name">Solde équilibre en devises (hors pc)</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_49"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_500000" model="account.account.template">
+		  <field name="code">500000</field>
+		  <field name="name">Actions propres</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_510000" model="account.account.template">
+		  <field name="code">510000</field>
+		  <field name="name">Actions et parts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_51"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_510100" model="account.account.template">
+		  <field name="code">510100</field>
+		  <field name="name">Montant non appelé s/action.part</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_51"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_510900" model="account.account.template">
+		  <field name="code">510900</field>
+		  <field name="name">Réduction valeur s/action et parts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_51"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_512000" model="account.account.template">
+		  <field name="code">512000</field>
+		  <field name="name">Parts dans entreprises liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_512"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_512100" model="account.account.template">
+		  <field name="code">512100</field>
+		  <field name="name">Montant non appelé s/parts</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_512"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_512900" model="account.account.template">
+		  <field name="code">512900</field>
+		  <field name="name">Réduction valeur s/part ent. liées</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_512"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_520000" model="account.account.template">
+		  <field name="code">520000</field>
+		  <field name="name">Titres à rev. fixes - valeur d&apos;acquis.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_52"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_529000" model="account.account.template">
+		  <field name="code">529000</field>
+		  <field name="name">Titres à rev. fixes - réd. de val.</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_52"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_530000" model="account.account.template">
+		  <field name="code">530000</field>
+		  <field name="name">Dépôts à terme</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_53"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_539000" model="account.account.template">
+		  <field name="code">539000</field>
+		  <field name="name">Réductions de valeur / dépôts à terme</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_53"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_540000" model="account.account.template">
+		  <field name="code">540000</field>
+		  <field name="name">Valeurs échues à l&apos;encaissement</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_541000" model="account.account.template">
+		  <field name="code">541000</field>
+		  <field name="name">Coupons à encaisser</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_550000" model="account.account.template">
+		  <field name="code">550000</field>
+		  <field name="name">Ets de crédit-compte à vue</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_550"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_550100" model="account.account.template">
+		  <field name="code">550100</field>
+		  <field name="name">Chèques et virements émis</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_550"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_550900" model="account.account.template">
+		  <field name="code">550900</field>
+		  <field name="name">Réduction valeur s/cpte a vue</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_550"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_560000" model="account.account.template">
+		  <field name="code">560000</field>
+		  <field name="name">Ccp - compte courant</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_56"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_561000" model="account.account.template">
+		  <field name="code">561000</field>
+		  <field name="name">Ccp - chèques émis</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_56"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_570000" model="account.account.template">
+		  <field name="code">570000</field>
+		  <field name="name">Caisses</field>
+		  <field name="user_type" ref="account_type_asset"/>
+
+		  <field name="parent_id" ref="account_57"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_570900" model="account.account.template">
+		  <field name="code">570900</field>
+		  <field name="name">Réduction valeur s/caisse</field>
+		  <field name="user_type" ref="account_type_root"/>
+
+		  <field name="parent_id" ref="account_57"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_580000" model="account.account.template">
+		  <field name="code">580000</field>
+		  <field name="name">Virements internes</field>
+		  <field name="user_type" ref="account_type_root"/>
+		  <field name="reconcile">True</field>
+
+		  <field name="parent_id" ref="account_5"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_600000" model="account.account.template">
+		  <field name="code">600000</field>
+		  <field name="name">Achats de matières premières</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_601000" model="account.account.template">
+		  <field name="code">601000</field>
+		  <field name="name">Achats de fournitures</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_602000" model="account.account.template">
+		  <field name="code">602000</field>
+		  <field name="name">Achats de services, travaux et études</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_603000" model="account.account.template">
+		  <field name="code">603000</field>
+		  <field name="name">Achats de sous-traitances générales</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_604000" model="account.account.template">
+		  <field name="code">604000</field>
+		  <field name="name">Achats de marchandises</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_607000" model="account.account.template">
+		  <field name="code">607000</field>
+		  <field name="name">Achats  produits et demi-produits</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_608000" model="account.account.template">
+		  <field name="code">608000</field>
+		  <field name="name">Remises, ristournes et rabais sur achats</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_60"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_609000" model="account.account.template">
+		  <field name="code">609000</field>
+		  <field name="name">Variation de stock mat. premières</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_609"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_609100" model="account.account.template">
+		  <field name="code">609100</field>
+		  <field name="name">Variation stock mat. consommables</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_609"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_609400" model="account.account.template">
+		  <field name="code">609400</field>
+		  <field name="name">Variation stock marchandises</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_609"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_610000" model="account.account.template">
+		  <field name="code">610000</field>
+		  <field name="name">Loyers et charges locatives</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_610"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_610100" model="account.account.template">
+		  <field name="code">610100</field>
+		  <field name="name">Redevances de crédit bail</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_610"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_611000" model="account.account.template">
+		  <field name="code">611000</field>
+		  <field name="name">Entretiens et réparations des locaux</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612000" model="account.account.template">
+		  <field name="code">612000</field>
+		  <field name="name">Consommation - eau</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6120"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612010" model="account.account.template">
+		  <field name="code">612010</field>
+		  <field name="name">Consommation - gaz</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6120"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612020" model="account.account.template">
+		  <field name="code">612020</field>
+		  <field name="name">Consommation  - électricité</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6120"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612030" model="account.account.template">
+		  <field name="code">612030</field>
+		  <field name="name">Consommation - carburants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6120"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612040" model="account.account.template">
+		  <field name="code">612040</field>
+		  <field name="name">Consommation - mazout</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6120"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612100" model="account.account.template">
+		  <field name="code">612100</field>
+		  <field name="name">Documentation</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_612"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612200" model="account.account.template">
+		  <field name="code">612200</field>
+		  <field name="name">Imprimés et fournitures de bureau</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_612"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612300" model="account.account.template">
+		  <field name="code">612300</field>
+		  <field name="name">Téléphone</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6123"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612310" model="account.account.template">
+		  <field name="code">612310</field>
+		  <field name="name">Frais postaux</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6123"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_612320" model="account.account.template">
+		  <field name="code">612320</field>
+		  <field name="name">Fax</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6123"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_613000" model="account.account.template">
+		  <field name="code">613000</field>
+		  <field name="name">Redevances et royalties</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_613"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_613100" model="account.account.template">
+		  <field name="code">613100</field>
+		  <field name="name">Honoraires</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_613"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_613200" model="account.account.template">
+		  <field name="code">613200</field>
+		  <field name="name">Organismes de services</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_613"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_613300" model="account.account.template">
+		  <field name="code">613300</field>
+		  <field name="name">Commissions</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_613"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_614000" model="account.account.template">
+		  <field name="code">614000</field>
+		  <field name="name">Assurance incendie</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_615000" model="account.account.template">
+		  <field name="code">615000</field>
+		  <field name="name">Annonces, publicité</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_615"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_615100" model="account.account.template">
+		  <field name="code">615100</field>
+		  <field name="name">Cotisations et abonnements</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_615"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_615200" model="account.account.template">
+		  <field name="code">615200</field>
+		  <field name="name">Dons et libéralités</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_615"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_615300" model="account.account.template">
+		  <field name="code">615300</field>
+		  <field name="name">Publications légales</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_615"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_616000" model="account.account.template">
+		  <field name="code">616000</field>
+		  <field name="name">Sous-traitants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_616100" model="account.account.template">
+		  <field name="code">616100</field>
+		  <field name="name">Transports par tiers</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_61"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_620000" model="account.account.template">
+		  <field name="code">620000</field>
+		  <field name="name">Rémunératons administrat. ou gérants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_620"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_620100" model="account.account.template">
+		  <field name="code">620100</field>
+		  <field name="name">Rémunérations personnel de direction</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_620"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_620200" model="account.account.template">
+		  <field name="code">620200</field>
+		  <field name="name">Rémunérations employés</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_620"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_620300" model="account.account.template">
+		  <field name="code">620300</field>
+		  <field name="name">Rémunérations ouvriers</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_620"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_621000" model="account.account.template">
+		  <field name="code">621000</field>
+		  <field name="name">Chg.soc.lég.administ.et gérant</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_621"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_621100" model="account.account.template">
+		  <field name="code">621100</field>
+		  <field name="name">Chg.soc.lég. personnel de direction</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_621"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_621200" model="account.account.template">
+		  <field name="code">621200</field>
+		  <field name="name">Chg.soc.lég. employés</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_621"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_621300" model="account.account.template">
+		  <field name="code">621300</field>
+		  <field name="name">Chg.soc.lég. ouvriers</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_621"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_621400" model="account.account.template">
+		  <field name="code">621400</field>
+		  <field name="name">Assurance accidents</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_621"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_622000" model="account.account.template">
+		  <field name="code">622000</field>
+		  <field name="name">Primes patr. pour ass. extra - légales</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_62"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_623000" model="account.account.template">
+		  <field name="code">623000</field>
+		  <field name="name">Autres frais de personnel</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_62"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_624000" model="account.account.template">
+		  <field name="code">624000</field>
+		  <field name="name">Pension administrat. ou gérant</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_624"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_624100" model="account.account.template">
+		  <field name="code">624100</field>
+		  <field name="name">Pension personnel</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_624"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_630000" model="account.account.template">
+		  <field name="code">630000</field>
+		  <field name="name">Dot. cor. val s/frais d&apos;établissement</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_630"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_630100" model="account.account.template">
+		  <field name="code">630100</field>
+		  <field name="name">Dot. cor. val s/immob. incorporels</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_630"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_630200" model="account.account.template">
+		  <field name="code">630200</field>
+		  <field name="name">Dot. cor. val s/immob. corporels</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_630"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_631000" model="account.account.template">
+		  <field name="code">631000</field>
+		  <field name="name">Dot. cor. val s/stock mat.fourni</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_631"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_631100" model="account.account.template">
+		  <field name="code">631100</field>
+		  <field name="name">Reprises cor. val. s/stock mat. fourni</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_631"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_632000" model="account.account.template">
+		  <field name="code">632000</field>
+		  <field name="name">Dot. cor. val s/en-cours,pr fini</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_632"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_632100" model="account.account.template">
+		  <field name="code">632100</field>
+		  <field name="name">Reprises cor. val s/en-cours,pf</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_632"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_633000" model="account.account.template">
+		  <field name="code">633000</field>
+		  <field name="name">Dot. cor. val s/cr comm +1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_633"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_633100" model="account.account.template">
+		  <field name="code">633100</field>
+		  <field name="name">Reprises cor. val s/cr com +1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_633"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_634000" model="account.account.template">
+		  <field name="code">634000</field>
+		  <field name="name">Dot. cor. val. s/cr comm -1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_634"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_634100" model="account.account.template">
+		  <field name="code">634100</field>
+		  <field name="name">Reprises cor. val.s/cr com -1an</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_634"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_635000" model="account.account.template">
+		  <field name="code">635000</field>
+		  <field name="name">Dot. prov. pension et oblig. sim.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_635"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_635100" model="account.account.template">
+		  <field name="code">635100</field>
+		  <field name="name">Reprises prov. s/pens.obli. sim.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_635"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_636000" model="account.account.template">
+		  <field name="code">636000</field>
+		  <field name="name">Dot. prov-grosses réparation</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_636"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_636100" model="account.account.template">
+		  <field name="code">636100</field>
+		  <field name="name">Reprises prov. grosses réparation</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_636"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_637000" model="account.account.template">
+		  <field name="code">637000</field>
+		  <field name="name">Dot. prov-autres risques et chg</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_637"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_637100" model="account.account.template">
+		  <field name="code">637100</field>
+		  <field name="name">Reprises prov autres risq,chg</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_637"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_640000" model="account.account.template">
+		  <field name="code">640000</field>
+		  <field name="name">Taxe d&apos;abonnement</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_640"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_640100" model="account.account.template">
+		  <field name="code">640100</field>
+		  <field name="name">Impôt foncier</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_640"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_640200" model="account.account.template">
+		  <field name="code">640200</field>
+		  <field name="name">Impôt commercial s/le capital</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_640"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_640300" model="account.account.template">
+		  <field name="code">640300</field>
+		  <field name="name">Impôt s/la fortune</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_640"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_641000" model="account.account.template">
+		  <field name="code">641000</field>
+		  <field name="name">Moins-val. sur réalis. d&apos;immob. corp.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_64"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_642000" model="account.account.template">
+		  <field name="code">642000</field>
+		  <field name="name">Moins-val. / réalis. de créances comm.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_64"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_643000" model="account.account.template">
+		  <field name="code">643000</field>
+		  <field name="name">Charges d&apos;exploitation diverses</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_64"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_650000" model="account.account.template">
+		  <field name="code">650000</field>
+		  <field name="name">Intérêts, commissions et frais / dettes</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_651000" model="account.account.template">
+		  <field name="code">651000</field>
+		  <field name="name">Dot. cor. val s/actif circ</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_651"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_651100" model="account.account.template">
+		  <field name="code">651100</field>
+		  <field name="name">Reprises cor. val s/actif circulants</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_651"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_652000" model="account.account.template">
+		  <field name="code">652000</field>
+		  <field name="name">Moins-values sur réalis. d&apos;actifs circ.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_653000" model="account.account.template">
+		  <field name="code">653000</field>
+		  <field name="name">Charges d&apos;escompte de créances</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_654000" model="account.account.template">
+		  <field name="code">654000</field>
+		  <field name="name">Différences de change</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_655000" model="account.account.template">
+		  <field name="code">655000</field>
+		  <field name="name">Ecarts de conversion des devises</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_656000" model="account.account.template">
+		  <field name="code">656000</field>
+		  <field name="name">Frais de banque</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_65"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_660000" model="account.account.template">
+		  <field name="code">660000</field>
+		  <field name="name">Dot. cor. val exceptionnelles</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_660"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_660100" model="account.account.template">
+		  <field name="code">660100</field>
+		  <field name="name">Reprises cor. val. excep</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_660"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_661000" model="account.account.template">
+		  <field name="code">661000</field>
+		  <field name="name">Dot. cor. val s/immob. financières</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_661"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_661100" model="account.account.template">
+		  <field name="code">661100</field>
+		  <field name="name">Reprises cor val s/immob. fin.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_661"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_662000" model="account.account.template">
+		  <field name="code">662000</field>
+		  <field name="name">Dot. prov-risques et chg except.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_662"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_662100" model="account.account.template">
+		  <field name="code">662100</field>
+		  <field name="name">Reprises prov risq,chg except.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_662"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_663000" model="account.account.template">
+		  <field name="code">663000</field>
+		  <field name="name">Moins-values sur réalis. d&apos;actifs immob.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_665000" model="account.account.template">
+		  <field name="code">665000</field>
+		  <field name="name">Différences de change exceptionnelles</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_668000" model="account.account.template">
+		  <field name="code">668000</field>
+		  <field name="name">Autres charges exceptionnelles</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_66"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_670000" model="account.account.template">
+		  <field name="code">670000</field>
+		  <field name="name">Impôts luxemb sur le résultat de l&apos;ex.</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_67"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_671000" model="account.account.template">
+		  <field name="code">671000</field>
+		  <field name="name">Impôts luxemb /résultat d&apos;ex. antérieurs</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_67"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_672000" model="account.account.template">
+		  <field name="code">672000</field>
+		  <field name="name">Impôts étrangers sur le résultat de l&apos;ex</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_67"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_673000" model="account.account.template">
+		  <field name="code">673000</field>
+		  <field name="name">Impôts étrgs/résultat d&apos;ex. antérieurs</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_67"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_674000" model="account.account.template">
+		  <field name="code">674000</field>
+		  <field name="name">Impôts sur résultats exceptionnels</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_67"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_680000" model="account.account.template">
+		  <field name="code">680000</field>
+		  <field name="name">Transfert aux réserves immunisées</field>
+		  <field name="user_type" ref="account_type_expense"/>
+
+		  <field name="parent_id" ref="account_6"/>
+		  <field name="type">other</field>
+		</record>
+		<record id="account_700000" model="account.account.template">
+		  <field name="code">700000</field>
+		  <field name="name">Ventes et prestations de services</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_70"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_708000" model="account.account.template">
+		  <field name="code">708000</field>
+		  <field name="name">R.r.r accordés sur ventes</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_70"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_712000" model="account.account.template">
+		  <field name="code">712000</field>
+		  <field name="name">Variation de stocks des encours de fabr.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_71"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_713000" model="account.account.template">
+		  <field name="code">713000</field>
+		  <field name="name">Variation de stocks des produits finis</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_71"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_720000" model="account.account.template">
+		  <field name="code">720000</field>
+		  <field name="name">Travaux effect. par entreprise elle-même</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_740000" model="account.account.template">
+		  <field name="code">740000</field>
+		  <field name="name">Subsides d&apos;exploitation</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_741000" model="account.account.template">
+		  <field name="code">741000</field>
+		  <field name="name">Plus-values sur réal. d&apos;immob. corp.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_742000" model="account.account.template">
+		  <field name="code">742000</field>
+		  <field name="name">Plus-values sur réalis. créances comm.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_743000" model="account.account.template">
+		  <field name="code">743000</field>
+		  <field name="name">Récupération de frais de personnel</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_744000" model="account.account.template">
+		  <field name="code">744000</field>
+		  <field name="name">Commissions et courtages</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_745000" model="account.account.template">
+		  <field name="code">745000</field>
+		  <field name="name">Redevances pour brevets et licences</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_746000" model="account.account.template">
+		  <field name="code">746000</field>
+		  <field name="name">Loyers perçus</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_748000" model="account.account.template">
+		  <field name="code">748000</field>
+		  <field name="name">Produits d&apos;exploitation divers.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_74"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_750000" model="account.account.template">
+		  <field name="code">750000</field>
+		  <field name="name">Produits des participations</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_750"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_750100" model="account.account.template">
+		  <field name="code">750100</field>
+		  <field name="name">Autres produits des immob. financières</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_750"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_751000" model="account.account.template">
+		  <field name="code">751000</field>
+		  <field name="name">Produits des valeurs mobilières</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_751"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_751100" model="account.account.template">
+		  <field name="code">751100</field>
+		  <field name="name">Autres produits des actifs circulants</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_751"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_752000" model="account.account.template">
+		  <field name="code">752000</field>
+		  <field name="name">Plus-values sur réalis. d&apos;actifs circula</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_753000" model="account.account.template">
+		  <field name="code">753000</field>
+		  <field name="name">Subsides en capital et en intérêts</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_754000" model="account.account.template">
+		  <field name="code">754000</field>
+		  <field name="name">Différences de change</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_754100" model="account.account.template">
+		  <field name="code">754100</field>
+		  <field name="name">Amendes pour retards de paiement</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_754200" model="account.account.template">
+		  <field name="code">754200</field>
+		  <field name="name">Intérêts retards de paiement</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_755000" model="account.account.template">
+		  <field name="code">755000</field>
+		  <field name="name">Ecarts de conversion de devises</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_756000" model="account.account.template">
+		  <field name="code">756000</field>
+		  <field name="name">Autres produits financiers</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_757000" model="account.account.template">
+		  <field name="code">757000</field>
+		  <field name="name">Escomptes obtenus</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_75"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_763000" model="account.account.template">
+		  <field name="code">763000</field>
+		  <field name="name">Plus-values sur réalis. d&apos;actifs immob.</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_7"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_771000" model="account.account.template">
+		  <field name="code">771000</field>
+		  <field name="name">Régularis. d&apos;impôts luxemb sur résultat</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_77"/>
+		  <field name="type">payable</field>
+		</record>
+		<record id="account_773000" model="account.account.template">
+		  <field name="code">773000</field>
+		  <field name="name">Régularis. d&apos;impôts étrangers / résultat</field>
+		  <field name="user_type" ref="account_type_income"/>
+
+		  <field name="parent_id" ref="account_77"/>
+		  <field name="type">payable</field>
+		</record>
 
 
             <!-- Chart template -->
diff --git a/addons/l10n_lu/wizard/print_vat.py b/addons/l10n_lu/wizard/print_vat.py
index 58cd78ca5a1..0e16c5ccf4c 100644
--- a/addons/l10n_lu/wizard/print_vat.py
+++ b/addons/l10n_lu/wizard/print_vat.py
@@ -5,7 +5,6 @@
 #Tranquil IT Systems
 
 from osv import osv, fields
-
 import pooler
 import tools
 from tools.translate import _
@@ -13,20 +12,25 @@ from report.render import render
 from report.interface import report_int
 
 class external_pdf(render):
+
     def __init__(self, pdf):
         render.__init__(self)
         self.pdf = pdf
         self.output_type='pdf'
+
     def _render(self):
         return self.pdf
 
 
 class report_custom(report_int):
-    def create(self, cr, uid, ids, datas, context={}):
+
+    def create(self, cr, uid, ids, datas, context=None):
 
         pool = pooler.get_pool(cr.dbname)
-
         taxobj = pool.get('account.tax.code')
+
+        if context is None:
+            context = {}
         code_ids = taxobj.search(cr, uid, [('parent_id','child_of',[datas['form']['tax_code_id']])])
         result = {}
         for t in taxobj.browse(cr, uid, code_ids, {'period_id': datas['form']['period_id']}):
@@ -54,12 +58,12 @@ report_custom('report.l10n_lu.tax.report.print')
 class vat_declaration_report(osv.osv_memory):
     _name = 'vat.declaration.report'
     _description = 'VAT Declaration Report'
-    
+
     _columns = {
-         'tax_code_id': fields.many2one('account.tax.code', 'Company', required=True, domain=[('parent_id','=',False)]),
+         'tax_code_id': fields.many2one('account.tax.code', 'Company', readonly=False, required=True, domain=[('parent_id','=',False)]),
          'period_id' : fields.many2one('account.period', 'Period', required=True)
-        }
-    
+    }
+
     def print_vat_declaration_report(self, cr, uid, ids, context=None):
         active_ids = context.get('active_ids',[])
         data = {}
@@ -71,4 +75,4 @@ class vat_declaration_report(osv.osv_memory):
 
 vat_declaration_report()
 
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
\ No newline at end of file
diff --git a/addons/l10n_lu/wizard/print_vat_view.xml b/addons/l10n_lu/wizard/print_vat_view.xml
index 2893670efb2..a8349de0bba 100644
--- a/addons/l10n_lu/wizard/print_vat_view.xml
+++ b/addons/l10n_lu/wizard/print_vat_view.xml
@@ -6,7 +6,7 @@
             <field name="model">vat.declaration.report</field>
             <field name="type">form</field>
             <field name="arch" type="xml">
-            	<form>
+            	<form string="Print Tax Statements">
 	               <field name="tax_code_id" widget="selection"/>
 	               <field name="period_id" widget="selection"/>
 	               <separator colspan="4"/>
@@ -30,5 +30,6 @@
 
        <menuitem id="legal_lu" parent="account.menu_finance_legal_statement" name="Luxembourg"/>
        <menuitem name="VAT Declaration" id="legal_lu_vat" parent="legal_lu" action="action_vat_report"/>
+
     </data>
 </openerp>