diff --git a/addons/account/account_bank_statement.py b/addons/account/account_bank_statement.py
index 0301d64db11..a6edaff4967 100644
--- a/addons/account/account_bank_statement.py
+++ b/addons/account/account_bank_statement.py
@@ -439,6 +439,15 @@ class account_bank_statement(osv.osv):
 
 class account_bank_statement_line(osv.osv):
 
+    def unlink(self, cr, uid, ids, context=None):
+        for item in self.browse(cr, uid, ids, context=context):
+            if item.journal_entry_id:
+                raise osv.except_osv(
+                    _('Invalid Action!'), 
+                    _('In order to delete a bank statement line, you must first cancel it to delete related journal items.')
+                )
+        return super(account_bank_statement_line, self).unlink(cr, uid, ids, context=context)
+
     def cancel(self, cr, uid, ids, context=None):
         account_move_obj = self.pool.get('account.move')
         move_ids = []
@@ -522,7 +531,7 @@ class account_bank_statement_line(osv.osv):
             'statement_id': line.statement_id.id,
             'account_code': line.journal_id.default_debit_account_id.code,
             'account_name': line.journal_id.default_debit_account_id.name,
-            'partner_name': line.partner_id.name,
+            'partner_name': line.partner_id and line.partner_id.name or line.partner_name,
             'amount_currency_str': amount_currency_str,
             'has_no_partner': not line.partner_id.id,
         }
@@ -533,9 +542,7 @@ class account_bank_statement_line(osv.osv):
         return data
 
     def search_structured_com(self, cr, uid, st_line, context=None):
-        if not st_line.ref:
-            return
-        domain = [('ref', '=', st_line.ref)]
+        domain = [('ref', '=', st_line.name.replace('/', ''))]
         if st_line.partner_id:
             domain += [('partner_id', '=', st_line.partner_id.id)]
         ids = self.pool.get('account.move.line').search(cr, uid, domain, limit=1, context=context)
@@ -600,14 +607,13 @@ class account_bank_statement_line(osv.osv):
         """
         mv_line_pool = self.pool.get('account.move.line')
 
-        domain = additional_domain + [('reconcile_id', '=', False),('state', '=', 'valid')]
+        domain = additional_domain + [('reconcile_id', '=', False), ('state', '=', 'valid')]
         if st_line.partner_id.id:
             domain += [('partner_id', '=', st_line.partner_id.id),
                 '|', ('account_id.type', '=', 'receivable'),
                 ('account_id.type', '=', 'payable')]
         else:
-            domain += [('account_id.reconcile', '=', True)]
-            #domain += [('account_id.reconcile', '=', True), ('account_id.type', '=', 'other')]
+            domain += [('account_id.reconcile', '=', True), ('account_id.type', '=', 'other')]
         if excluded_ids:
             domain.append(('id', 'not in', excluded_ids))
         line_ids = mv_line_pool.search(cr, uid, domain, order="date_maturity asc, id asc", context=context)
@@ -829,7 +835,7 @@ class account_bank_statement_line(osv.osv):
     _description = "Bank Statement Line"
     _inherit = ['ir.needaction_mixin']
     _columns = {
-        'name': fields.char('Description', required=True),
+        'name': fields.char('Communication', required=True),
         'date': fields.date('Date', required=True),
         'amount': fields.float('Amount', digits_compute=dp.get_precision('Account')),
         'partner_id': fields.many2one('res.partner', 'Partner'),
@@ -837,7 +843,8 @@ class account_bank_statement_line(osv.osv):
         'account_id': fields.many2one('account.account', 'Account', help="This technical field can be used at the statement line creation/import time in order to avoid the reconciliation process on it later on. The statement line will simply create a counterpart on this account"),
         'statement_id': fields.many2one('account.bank.statement', 'Statement', select=True, required=True, ondelete='cascade'),
         'journal_id': fields.related('statement_id', 'journal_id', type='many2one', relation='account.journal', string='Journal', store=True, readonly=True),
-        'ref': fields.char('Structured Communication'),
+        'partner_name': fields.char('Partner Name', help="This field is used to record the third party name when importing bank statement in electronic format, when the partner doesn't exist yet in the database (or cannot be found)."),
+        'ref': fields.char('Reference'),
         'note': fields.text('Notes'),
         'sequence': fields.integer('Sequence', select=True, help="Gives the sequence order when displaying a list of bank statement lines."),
         'company_id': fields.related('statement_id', 'company_id', type='many2one', relation='res.company', string='Company', store=True, readonly=True),
diff --git a/addons/account/demo/account_bank_statement.xml b/addons/account/demo/account_bank_statement.xml
index b79d8b95cd6..aec70da0097 100644
--- a/addons/account/demo/account_bank_statement.xml
+++ b/addons/account/demo/account_bank_statement.xml
@@ -26,11 +26,11 @@
             <field name="partner_id" ref="base.res_partner_9"/>
         </record>
         <record id="demo_bank_statement_line_2" model="account.bank.statement.line">
-            <field name="ref">SAJ2014002</field>
+            <field name="ref"></field>
             <field name="statement_id" ref="demo_bank_statement_1"/>
             <field name="sequence" eval="2"/>
             <field name="company_id" ref="base.main_company"/>
-            <field name="name">SAJ/2014/002</field>
+            <field name="name">SAJ2014002</field>
             <field name="journal_id" ref="account.bank_journal"/>
             <field name="amount" eval="650.0"/>
             <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
diff --git a/addons/account/static/src/js/account_widgets.js b/addons/account/static/src/js/account_widgets.js
index c9bdaac7071..889538cedb4 100644
--- a/addons/account/static/src/js/account_widgets.js
+++ b/addons/account/static/src/js/account_widgets.js
@@ -768,10 +768,10 @@ openerp.account = function (instance) {
             line.q_amount = (line.debit !== 0 ? "- "+line.q_debit : "") + (line.credit !== 0 ? line.q_credit : "");
             line.q_popover = QWeb.render("bank_statement_reconciliation_move_line_details", {line: line});
             line.q_label = line.name;
+    
             if (line.has_no_partner){
                 line.q_label = line.partner_name + ': ' +line.q_label;
             }
-    
             // WARNING : pretty much of a ugly hack
             // The value of account_move.ref is either the move's communication or it's name without the slashes
             if (line.ref && line.ref !== line.name.replace(/\//g,''))
diff --git a/addons/account/static/src/xml/account_bank_statement_reconciliation.xml b/addons/account/static/src/xml/account_bank_statement_reconciliation.xml
index 2c410404a4d..83680f005e3 100644
--- a/addons/account/static/src/xml/account_bank_statement_reconciliation.xml
+++ b/addons/account/static/src/xml/account_bank_statement_reconciliation.xml
@@ -53,7 +53,7 @@
                     <table class="accounting_view">
                         <caption>
                             <button class="button_ok"></button>
-                            <span class="partner_name"><t t-esc="line.partner_name"/></span>
+                            <span class="partner_name"><t t-if="line.partner_id"><t t-esc="line.partner_name"/></t></span>
                             <div class="change_partner_container oe_form"></div>
                         </caption>
                         <tbody class="tbody_initial_line">
@@ -61,7 +61,8 @@
                                 <td><span class="toggle_match glyphicon glyphicon-cog"></span></td>
                                 <td><t t-esc="line.account_code"/></td>
                                 <td><t t-esc="line.date"/></td>
-                                <td><t t-esc="line.name"/>
+                                <td><t t-if="!line.partner_id"><t t-if="line.partner_name"><t t-esc="line.partner_name"/>: </t></t>
+                                    <t t-esc="line.name"/>
                                     <t t-if="line.amount_currency_str"> (<t t-esc="line.amount_currency_str"/>)</t></td>
                                 <td><t t-if="line.amount &gt; 0">
                                       <t t-esc="line.amount_str"/></t></td>
diff --git a/addons/l10n_be_coda/wizard/account_coda_import.py b/addons/l10n_be_coda/wizard/account_coda_import.py
index ad21a780611..929179873d7 100644
--- a/addons/l10n_be_coda/wizard/account_coda_import.py
+++ b/addons/l10n_be_coda/wizard/account_coda_import.py
@@ -59,6 +59,7 @@ class account_coda_import(osv.osv_memory):
                 return {}
         recordlist = unicode(base64.decodestring(codafile), 'windows-1252', 'strict').split('\n')
         statements = []
+        globalisation_comm = {}
         for line in recordlist:
             if not line:
                 pass
@@ -69,7 +70,6 @@ class account_coda_import(osv.osv_memory):
                 statement['version'] = line[127]
                 if statement['version'] not in ['1', '2']:
                     raise osv.except_osv(_('Error') + ' R001', _('CODA V%s statements are not supported, please contact your bank') % statement['version'])
-                statement['globalisation_stack'] = []
                 statement['lines'] = []
                 statement['date'] = time.strftime(tools.DEFAULT_SERVER_DATE_FORMAT, time.strptime(rmspaces(line[5:11]), '%d%m%y'))
                 statement['separateApplication'] = rmspaces(line[83:88])
@@ -154,16 +154,11 @@ class account_coda_import(osv.osv_memory):
                     statementLine['entryDate'] = time.strftime(tools.DEFAULT_SERVER_DATE_FORMAT, time.strptime(rmspaces(line[115:121]), '%d%m%y'))
                     statementLine['type'] = 'normal'
                     statementLine['globalisation'] = int(line[124])
-                    if len(statement['globalisation_stack']) > 0 and statementLine['communication'] != '':
-                        statementLine['communication'] = "\n".join([statement['globalisation_stack'][-1]['communication'], statementLine['communication']])
                     if statementLine['globalisation'] > 0:
-                        if len(statement['globalisation_stack']) > 0 and statement['globalisation_stack'][-1]['globalisation'] == statementLine['globalisation']:
-                            # Destack
-                            statement['globalisation_stack'].pop()
-                        else:
-                            #Stack
-                            statementLine['type'] = 'globalisation'
-                            statement['globalisation_stack'].append(statementLine)
+                        statementLine['type'] = 'globalisation'
+                        globalisation_comm[statementLine['ref_move']] = statementLine['communication']
+                    if not statementLine.get('communication'):
+                        statementLine['communication'] = globalisation_comm.get(statementLine['ref_move'], '')
                     statement['lines'].append(statementLine)
                 elif line[1] == '2':
                     if statement['lines'][-1]['ref'][0:4] != line[2:6]:
@@ -290,7 +285,6 @@ class account_coda_import(osv.osv_memory):
 
                     if 'counterpartyAddress' in line and line['counterpartyAddress'] != '':
                         note.append(_('Counter Party Address') + ': ' + line['counterpartyAddress'])
-                    line['name'] = "\n".join(filter(None, [line['counterpartyName'], line['communication']]))
                     partner_id = None
                     structured_com = ""
                     bank_account_id = False
@@ -311,16 +305,17 @@ class account_coda_import(osv.osv_memory):
                             except ValueError:
                                 bank_code = 'bank'
                             bank_account_id = self.pool.get('res.partner.bank').create(cr, uid, {'acc_number': str(line['counterpartyNumber']), 'state': bank_code}, context=context)
-                    if 'communication' in line and line['communication'] != '':
+                    if line.get('communication', ''):
                         note.append(_('Communication') + ': ' + line['communication'])
                     data = {
-                        'name': line['name'],
+                        'name': structured_com or line['communication'],
                         'note': "\n".join(note),
                         'date': line['entryDate'],
                         'amount': line['amount'],
                         'partner_id': partner_id,
+                        'partner_name': line['counterpartyName'],
                         'statement_id': statement['id'],
-                        'ref': structured_com,
+                        'ref': line['ref'],
                         'sequence': line['sequence'],
                         'bank_account_id': bank_account_id,
                     }